DIGITAL TRANSFORMATION OF THE ACCOUNTING AND ANALYTICAL SUPPORT FOR SETTLEMENTS WITH BUYERS AND CUSTOMERS AT AN ENTERPRISE

Abstract

Introduction. In an increasingly digital economy, the efficiency of managing settlements with buyers and customers depends heavily on the quality, timeliness, and reliability of accounting and analytical information. Traditional approaches to generating and processing settlement information increasingly fail to meet enterprises' modern need for rapid, well-founded management decisions. Digital technologies create opportunities to automate accounting operations, integrate information flows, monitor settlement status in real time, and improve the quality of analytical support. Consequently, the digital transformation of accounting and analytical support for settlements with buyers and customers is crucial to ensuring an enterprise's financial stability and operational efficiency.

This article examines the digital transformation of accounting and analytical support for settlements with buyers and customers, as well as the possibilities for implementing it within an enterprise. The research employs methods of analysis and synthesis, the systems approach, comparison, systematization, and logical generalization.

The article explores the digital transformation of accounting and analytical support for settlements with buyers and customers as a transition process—moving from fragmented information processing toward an integrated digital environment within an enterprise. The paper identifies key changes in how settlement information is generated, processed, controlled, analyzed, and used. This paper proposes a model for the digital transformation of accounting and analytical support for settlements with buyers and customers; it illustrates the progression from digital documentation of business transactions to management decision-making. This approach distinguishes four levels of development in accounting and analytical support: traditional, automated, integrated, and predictive. The evolution of accounting and analytical support's informational function is defined—ranging from recording business activities to operational control, explaining underlying causes, forecasting, and providing information to support management actions.