Digitalization of the economy and its transformational impact on the development of strategic managemnet accounting

This article summarizes the issues of transformational trends in the economic system, which occur under the influence of significant intensification of scientific and technological development, resulting in the widespread introduction of digital software in the planning and management of enterprises. The main purpose of the study is to examine the transformation of the system of strategic management accounting to new conditions for the functioning of economic entities under the influence of digitalization of business processes at all levels. Systematization of literature sources and approaches to solving the problem of forming new approaches to ensuring the effectiveness of strategic management accounting shows that in modern conditions achieving such efficiency is possible only through the introduction of digital software solutions in the management of enterprises focused on processing Big Data online 24/7. The urgency of solving this scientific problem is that the successful solution of strategic planning of economic entities is possible only by focusing on the implementation of the latest innovative solutions aimed at digitalization of enterprise management. The article presents the results of empirical analysis of economic entities in Ukraine under the influence of digital economy in the process of strategic management of enterprises, which showed that in modern conditions their competitiveness and efficiency is impossible without the use of specialized software solutions in management accounting. which there is a possibility of reliable and accurate modeling and planning of these enterprises in the growing information component of the management process. The study empirically confirms and theoretically proves that the effective functioning of enterprises is currently impossible without the introduction of digital software solutions in the field of strategic management accounting, which regulates the business processes of businesses at all levels