DIGITAL TECHNOLOGIES IN ACCOUNTING AND ANALYTICAL SUPPORT FOR SALES COST MANAGEMENT AS A TOOL OF ECONOMIC ANALYSIS AND CONTROL

Abstract

Introduction. The article is devoted to the issues of using digital technologies in accounting and analytical support of sales cost management as a tool of economic analysis and control. Special attention is paid to the adaptation of existing analysis and control systems to the requirements of the modern digital economy.

Purpose. The purpose of the article is to substantiate the impact of digital technologies on sales cost management using economic analysis and control in enterprises.

Materials and methods. The study used the works of domestic and foreign scholars on the issues of innovative community development, digital transformation of local government, and strategic management.

To study the impact of digital technologies in ensuring sales cost management, a descriptive method was used in substantiating the accounting, analytical and control subsystems. To ensure sales cost management, a method of comparing digital technologies and their impact on accounting and analytical support was used. The graphical method was used to visualize the system of accounting and analytical support of sales cost management. To substantiate the conclusions of the study, synthesis and generalization methods were used.

Results. The main subsystems of accounting and analytical support are considered, in particular accounting, analytical and control, their role in forming a reliable information base for making management decisions. The impact of digital technologies, such as ERP systems, big data, artificial intelligence, cloud solutions and business analytics, on increasing the efficiency of economic analysis and control and optimizing sales costs is analyzed. Ways of integrating innovative digital solutions to strengthen the management functions of the enterprise are proposed.

Prospects. Prospects for further research have been identified in the following areas: improving the methodology for implementing digital technologies; developing new artificial intelligence algorithms for in-depth analysis of production costs; integrating accounting with forecasting and planning platforms to increase the adaptability of management decisions.