Accounting Procedures Digital Transformation for Business Processes Improvement

: сс. 44 - 50
Lviv Politechnic National University

The article researches the impact of the digitalization and digital transformation process on the construction of functional management systems of modern enterprises. The article materials consider new information opportunities for business models building and business processes organization. Approaches to the improvement of operational processes and their optimization are substantiated. The evidence is given that the possible way to implement digitalization in certain areas may be: the concept (strategy), staff training and education, the new technologies implementation. It is defined that the implementation of the digital transformation of the business model can take place in stages at the level of its individual elements or components. It is supposed reasonable to use a system-oriented approach to management, which is based on understanding the object of management as a whole, the need for internal and external communication links, i.e., a set of related management methods and tools in the enterprise and its structural units. System-oriented management of the digitalization process in the article is considered to involve the business processes transformation. Such processes should be based on perfect digital strategy planning. Important components are the feasibility assessment of practical digital initiatives implementation, monitoring of promising areas of action, forecasting the expected effect of digitalization and comparison of innovative initiatives. The application of a systematic approach to the management of the digitalization process is justified at certain stages, which will allow in a certain sequence and order to get the maximum effect and ensure the achievement of goals and acceptable results. The main stages of system-oriented management of the business processes digitalization process are offered, as well as the main groups of factors of influence (external and internal) on the digitalization implementation process are determined.

  1. Zhosan H. (2020). The state of digitalization development in Ukraine. Economic analysis, Vol. 30, 1, Part 2, 44-52. [in Ukrainian].
  2. Bahatska K., & Heidor A. (2019). Business processes in the context of digitalization of the economy. Herald of Kyiv National University of Trade and Economics, 5, 23-32. [in Ukrainian].
  3. Shyshkova N.L. (2019). Prospects for IT modernization of accounting: actualization of theory and practice. Economic Bulletin, 3, 146-159. [in Ukrainian].
  4. Vysochan O.S., & Hrytseliak U.I. (2020). Prerequisites and problems of digital transformation of the accounting and communication process. Scientific view: economics and management, 3 (69), 132-138. [in Ukrainian].
  5. Nazarova K.A., & Moiseienko O.M. (2020). COVID-crisis as a driver of digitalization of accounting procedures. Business-inform, 6, 227-234. [in Ukrainian].
  6. Trushliakova A.B. (2018). Development of digitalization in Ukraine: factors of influence, advantages and challenges of today. Scientific journal. Economic horizons, 4(7), 186-191. [in Ukrainian].
  7. Husieva O.Yu., & Lehominova S.V. (2018). Digitalization — as a tool for improving business processes, their optimization. Economy. Management. Business, 1(23), 33-39. [in Ukrainian].
  8. Lazebnyk L.L. (2018). Digitalization of economic relations as a factor in improving business processes of the enterprise. Economic Bulletin. Series: finance, accounting, taxation, 2, 69-74. [in Ukrainian].
  9. Dubyna M., & Kozlianchenko O. (2019). Conceptual aspects of the study of the digitalization essence and its role in the development of modern society. Problems and prospects of economics and management, 3(19), 21-32. [in Ukrainian].
  10. Lisova R.M. (2019). The impact of digitalization on business models: stages and tools of digital transformation. Scientific Bulletin of Uzhhorod National University. Series: International Economic Relations and the World Economy, 24(2), 114-118. [in Ukrainian].
  11. Hudz’ O.Ye. Fediunin, S.A., & Shcherbyna V.V. (2019). Digitalization as a competitive advantage of enterprises. Economy. Management. Business, 3, 18-24. [in Ukrainian].
  12. Natorina A.O. (2017). Digital-transformation of enterprises activity. Economy and state, 4, 90-93. [in Ukrainian].
  13. Shalmo D., & Christopher A. (2017). Williams, Luke Boardman. Digital transformation of business models — best practice, enablers and roadmap. International Journal of Innovation Management, Vol. 21(08), 1-17. [in Ukrainian].