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Relevance of the research topic. The study of accounting and financial aspects of controlling in the system of effective management of innovation-oriented enterprises in the context of digitalization is due to the lack of a unified approach to testing this process. Formulation of the problem. Maintaining a systematic approach to the management of innovationoriented enterprise in the context of digitalization, helps to overcome problems that arise in the process of activity, and to identify the main cause-and-effect relationships of management decisions. This makes it possible to assess the impact of individual elements of the system on overall performance, thereby increasing the efficiency of the overall process of accounting, finance and management. Therefore, modern accounting and financial features of controlling in the system of effective management of innovation-oriented enterprises determine the relevance of the research topic. Settingthe purpose and objectives of the study – to study the accounting and financial aspects of controlling in the system of effective management of innovation-oriented enterprises in the conditions of digitalization. Research method or methodology. The method of logical analysis and synthesis is used in the article; method of systematization, classification and theoretical generalization; historical-logical method. Presentation of the main material (research results). It is proved that the system of financial control combines the main elements of innovation-oriented enterprise management, namely: business processes and costs; responsibility centers; planning and budgeting system formed on the basis of responsibility centers; financial accounting system; strategic management system based on value chain analysis, positional functioning analysis; information flows that allow you to quickly record the current financial situation; monitoring and analysis of the results of financial and economic activities; identifying the causes of deviations and the formation of managerial influences within the centers of responsibility. Field of application of results. The results of the study can be used in the practice of innovationoriented enterprises to improve the efficiency of accounting and financial aspects of controlling in the context of digitalization. Conclusions on the article. It is substantiated that for the effective functioning of the innovationoriented enterprise in the conditions of digitalization the controlling system should be aimed at timely identification and use of new reserves, as well as the adoption of qualified financial management decisions to prevent or overcome crises. |
