Impact of digitalization on the management accounting of the enterprise

The beginning of the ХXI century characterized by a new stage of economic relations - the intensive development of the digital economy, characterized by the massive use of computer technology. Also, the features of the external environment that affect the development of business in Russia are globalization, competition, high speed of change, the introduction of digital technologies and innovations, automation of business processes, the emergence of new risks, the need to ensure financial transparency. The article deals with the issues of digitalization of accounting processes at the enterprise, the practice of using management accounting software is studied. The study is based on an assessment of the theoretical and practical aspects of computer technology, a logical approach. It is concluded that automation, which is aimed at reducing costs and increasing the speed of data processing, is part of the digitalization process. It is noted that work with “information” in management accounting is changing taking into account the new features of the world economy and digitalization