METHODS OF ACCOUNTING FOR ENTERPRISES IN THE CONTEXT OF DIGITALIZATION

Introduction. The development of digital technologies directly or indirectly affects people, business, countries and society in general. For enterprises, digitalization is a driving force that contributes to saving time and resources of the enterprise, increasing labor productivity, optimizing accounting and other processes at the enterprise, improving internal and external communications, increasing the level of service and customer satisfaction, expanding sales channels, providing more accessible and comparable information to a wide range of consumers. The quality and timeliness of providing users with complete, true and unbiased information for decision-making, which is the main goal of accounting, increases with the development of digital technologies. Purpose. The purpose of the study is to determine the approaches and foundations for the development of accounting methods for enterprises in the conditions of digitalization. Materials and methods. The materials of the research are: regulatory and legal support for the regulation on issues of conducting business activities of enterprises, accounting, taxation, electronic document flow; works of domestic and foreign authors conducting their scientific and practical research in the field of accounting and digitalization of the enterprise activities and economic sectors. In the process of carrying out the research, the following scientific methods were used: theoretical generalization and grouping; formalization, analysis and synthesis; logical generalization of the results. Results. The article proposes to consider the imperatives of the accounting digitization in relation to the elements of the accounting method, as a basis for developing the detailed methods of digitization of accounting procedures at the enterprise. The imperatives of digitalization of the elements of the accounting method, prospects and difficulties regarding their implementation are studied. The sequence of creation of electronic internal primary and accounting documents and external bilateral primary documents and contracts is revealed. It is well-founded that the digitization of even individual elements leads to an increase in the efficiency of management of the company's activities.