ACCOUNTING AND ANALYTICAL TECHNOLOGIES FOR THE FORMALIZATION OF ENTERPRISE VALUE IN THE CONDITIONS OF DIGITALIZATION

Abstract

The article is devoted to the search for ways to increase the effectiveness of accounting and analytical technologies for the formalization of enterprise value in conditions of digitalization. It is substantiated that the transformation of today's value priorities and the dynamic development of information technologies require a rethinking of approaches to assessing the effectiveness of enterprise activity. The purpose of the article is to improve the accounting and analytical technologies of the formalization of the value of the enterprise in the conditions of digitalization. To achieve the goal, the following research methods were used: analysis, synthesis, comparison, logical generalization. A detailed analysis of accounting and analytical computer programs made it possible to improve their classification. A new classification feature "suitability for digitalization of accounting and analytical support for enterprise value management" is proposed. According to this characteristic, three groups of software products are distinguished: 1) those that have the possibility of comprehensive digitalization of accounting and analytical support for enterprise value management; 2) those that have the possibility of partial digitization of the accounting and analytical support for enterprise value management; 3) those that do not have the possibility of digitization of the accounting and analytical support of enterprise value management. In order to formalize the value of the enterprise for various stakeholders, a conceptual model of accounting and analytical support for managing the value of the enterprise has been developed. Proposed practical recommendations for improving the technology of automating the formalization of indicators for each of the blocks of the conceptual model of accounting and analytical support for enterprise value management (the basic algorithm of the technology is based on the Pareto principle). The implementation of the proposed automation technology for the formalization of indicators for each of the blocks of the conceptual model of accounting and analytical support for enterprise value management on the basis of modern ERP programs will create the prerequisites for the effective digitization of accounting and analytical support for enterprise value management. The practical value of the article is realized through the creation of scientific prerequisites for optimizing the modular structure of accounting and analytical software.