THE PROBLEMS OF ACCOUNTING AND INFORMATION SUPPORT OF MANAGEMENT OF ECONOMIC ENTITIES IN THE CONDITIONS OF DIGITAL ECONOMY

Digitalization in the economy and social life, the increasing of the volume of processed information, the speed of its appearance, and the loss of relevance require significant changes in the organization of the process of managing an economic entity. If previously business processes and individual segments of management operated relatively independently from each other, now an organization is a single ecosystem, in which all the events, phenomena, processes are interconnected. To effectively manage such an economic entity, there is no more important task than obtaining complete, reliable, up-to-date information about these processes. The study identified that accounting and information management support, as well as the entire management system of economic entities, requires significant transformation, the qualitative transition from management using automated software and technologies to the self-learning systems for processing and interpreting the information about accounting objects. The author proposed to organize such an information processing system using an intelligent control system. Its structural elements are a repository, a knowledge system, and tools that allow handling new precedents, as well as the semantic network. The main differences between the proposed approach to the organization of accounting and information support for corporate management from the existing one is the ability of such management system to self-learn, as well as the expansion of its functionality that allows both to receive, process and provide information in the form requested by a user and to offer solutions developed based on the existing algorithms and established precedents. This helps to increase the speed of information processing, reduce the influence of the human factor, and increase the efficiency of managerial decision-making.

accounting and information support, repository, knowledge system, management decision, accounting, management function, intelligent management systems