SHS Web Conf.
Volume 106, 2021III International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2021)
|Number of page(s)||7|
|Section||Digital Technologies in Socio-Economic Systems Management|
|Published online||18 May 2021|
Management accounting in the context of digitalization
Moscow (Senkevich) State Institute of Physical Culture, Sports and Tourism, 125499 Moscow, Russia
2 Tajik National University, 73402517 Dushanbe, Tajikistan
* Corresponding author: firstname.lastname@example.org
This article examines aspects of digitalization as a way to optimize management accounting and control the movement of inventory of enterprises. Revealed the advantages that digitalization provides for management accounting at the enterprise. The stages of the process of digitalization of management accounting of an enterprise are described. Within the framework of the process approach, an algorithm for forming a digital model of an effective management accounting process is constructed. On the basis of the proposed algorithm, a digital model of the process of management accounting and control of the movement of inventories has been developed. The model assumes monitoring of management and supporting processes, and also contains a mechanism for continuous monitoring of compliance with the goals of the enterprise and the absence of bottlenecks. The increase in the efficiency of management accounting and control of the movement of stocks and management of the enterprise as a whole, provided by digitalization and the use of a process approach, is emphasized.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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