УДК 657.1:004.9:330.131.5
DOI: https://doi.org/10.36887/2415-8453-2025-4-11
JEL classification: М41, G14, О10
Published: 19.12.2025
In today’s world, where the digital economy is developing at an incredible speed, Ukrainian enterprises face unique opportunities and challenges in managing accounting and analytical systems. With the advent of advanced technologies such as cloud computing, artificial intelligence, and big data analytics, enterprises now have access to vast amounts of data that yield valuable insights into their financial performance, customer behavior, and market trends. Automated systems have optimized routine tasks such as data entry, reconciliation, and reporting, freeing specialists’ time for more important strategic work. However, digitalization creates new challenges, such as information protection and the need for continuous employee skill development. There is also a problem of enterprises’ lack of a clear understanding of the economic returns from the digitalization of accounting processes, leaving a significant number of Ukrainian enterprises at the stage of partial automation. The purpose of the article is to study the features of the digitalization of the enterprise’s accounting and analytical system and determine its economic efficiency. In the research process, methods of analysis and synthesis, comparison, and theoretical and logical generalization were applied. The methodological basis was the dialectical research method. As a result of the research, key aspects of the digitalization of enterprises’ accounting and analytical systems, and their impact on management efficiency, were identified. Modern digital technologies that transform the processes of collecting, processing, and interpreting accounting data were analyzed, including ERP systems, BI platforms, electronic document management, and artificial intelligence tools. It was established that their implementation increases accuracy, efficiency, and the analytical depth of the information. The developed typology of digital maturity levels of enterprises allowed us to systematize the features of digital transformation and outline its progressive nature. It has been proven that a significant increase in economic impact accompanies the transition to integrated and intelligent systems. Key advantages of digitalization were identified, including reduced labor intensity in operations, cost optimization, increased transparency of business processes, and expanded analytical capabilities. At the same time, the main shortcomings associated with high initial investments, cyber risks, and the need to improve staff qualifications have been identified. The generalization of the results confirms that digitalization creates new opportunities to increase productivity and improve the quality of management decisions.
Keywords: digitalization, accounting and analytical support, efficiency, digital maturity.
Rеferences
- Azarenkov, H. (2025). Vplyv tsyfrovizatsii oblikovo-analitychnoi systemy na upravlinnia pidpryiemstvom [The influence of digitalization of the accounting and analytical system on enterprise management]. Intelekt XXI, no. 1, pp. 11–16. DOI: https://doi.org/10.32782/2415-8801/2025-1.2.
- Bilous, O., & Kundeus, O. (2023). Transformatsiia bukhhalterskoho obliku v umovakh tsyfrovoi ekonomiky [Transformation of accounting in the context of the digital economy]. Halytskyi ekonomichnyi visnyk, vol. 84, no. 4, pp. 56–61. DOI: https://doi.org/10.33108/galicianvisnyk_tntu2023.04.056.
- Zhytar, M. (2025). Vplyv tsyfrovoi transformatsii na ekonomichnyi mekhanizm pidpryiemstv ta yikh komunikatsiini stratehii, yak nevidiemnoi skladovoi suchasnoi finansovoi arkhitektury [The influence of digital transformation on the economic mechanism of enterprises and their communication strategies, as an integral part of modern financial architecture]. Ekonomika ta suspilstvo, no. 74. DOI: https://doi.org/10.32782/2524-0072/2025-74-84.
- Koval, O., & Lyshak, O. (2024). Tsyfrovizatsiia bukhhalterskoho obliku v Ukraini [Digitalization of accounting in Ukraine]. Efektyvna ekonomika, no. 2, pp. 1–8. DOI: https://doi.org/10.32702/2307-2105.2024.2.67.
- Maliarets, L. (2018). Rozvytok oblikovo-analitychnoho zabezpechennia upravlinnia pidpryiemstvom v umovakh tsyfrovoi transformatsii ekonomiky [Development of accounting and analytical support for enterprise management in the context of digital transformation of the economy]. Efektyvna ekonomika, no. 6. Available at: http://www.economy.nayka.com.ua/?op=1&z=7803.
- Pro elektronnu identyfikatsiiu ta elektroni dovirchi posluhy [On electronic identification and electronic trust services]: Zakon Ukrainy vid 01.12.2022 no. 2801-IХ. (2022). Available at: https://zakon.rada.gov.ua/laws/show/2155-19#Text.
- Pro khmarni posluhy [On cloud services]: Zakon Ukrainy vid 28.06.2024 no. 2075-IХ. (2024). Available at: https://zakon.rada.gov.ua/laws/show/2075-20#Text.
- Talakh, T., & Holiachuk, N. (2025). Tsyfrovizatsiia obliku dlia zabezpechennia efektyvnoho rozvytku biznesu [Digitalization of accounting to ensure effective business development]. Ekonomika ta suspilstvo, no. 71. DOI: https://doi.org/10.32782/2524-0072/2025-71-12.
Quote article, APA style
Ivanov Serhii, Bortnyk Olha. . Effectiveness of digitalization of accounting and analytical support of the management system at an enterprise. The journal "Ukrainian Journal of Applied Economics and Technology". 2025 / #4. 62-65pp. https://doi.org/10.36887/2415-8453-2025-4-11
Quote article, MLA style
Ivanov Serhii, Bortnyk Olha. "Effectiveness of digitalization of accounting and analytical support of the management system at an enterprise". The journal "Ukrainian Journal of Applied Economics and Technology". . https://doi.org/10.36887/2415-8453-2025-4-11