2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2025-11-1-0-73742ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMTHE MAIN TRENDS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGING THE FINANCIAL CONDITION OF ORGANIZATIONSTHE MAIN TRENDS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGING THE FINANCIAL CONDITION OF ORGANIZATIONSReguigIssamReguigIssamissamelislam@gmail.comTokarElena V.TokarElena V.tokar_e@bsuedu.ruBelgorod State National Research University202511100

Accounting and analytical information in the modern economy is an important strategic resource, forming a unified basis for making management decisions. The article is devoted to a comprehensive analysis of the current state and promising directions for the development of accounting and analytical support for managing the financial condition of organizations. The purpose of this study is to systematize and develop theoretical provisions on the financial condition of an organization, as well as to conduct research on the main trends in the development of accounting and analytical support for managing the financial condition of organizations. In the process of research, methods of analysis, synthesis, comparison, systematicity, and complexity were used. The work provides historical background on the emergence, formation and development of accounting and analytical support for financial management, and provides digital technologies used by Russian companies. The authors also consider the digitalization process from the perspective of the hierarchy of the organization of the accounting process and highlight technologies for each stage, including the “digital twin” technology, robotization technology, and blockchain technology. The use of digital technologies is an important tool at all stages of processing financial and accounting information. In the modern world, the importance of analytical indicators is increasing, which is due to the fact that data regarding the performance of a business entity allows users of different levels to obtain targeted information. Based on the study, the author concludes that the development trends in accounting and analytical support for managing the financial condition of organizations are associated with the use of digital technologies and the transformation of business processes. The introduction of digital technologies to optimize and automate accounting is very important in order to reduce the time for collecting, processing and analyzing information. The use of new systems makes it possible not only to complement the classical methods of assessing the financial condition of an enterprise, but also to create new assessment opportunities taking into account the influence of internal and external factors, assessing the level of competitiveness of a business entity to develop an effective development strategy in the future.

Accounting and analytical information in the modern economy is an important strategic resource, forming a unified basis for making management decisions. The article is devoted to a comprehensive analysis of the current state and promising directions for the development of accounting and analytical support for managing the financial condition of organizations. The purpose of this study is to systematize and develop theoretical provisions on the financial condition of an organization, as well as to conduct research on the main trends in the development of accounting and analytical support for managing the financial condition of organizations. In the process of research, methods of analysis, synthesis, comparison, systematicity, and complexity were used. The work provides historical background on the emergence, formation and development of accounting and analytical support for financial management, and provides digital technologies used by Russian companies. The authors also consider the digitalization process from the perspective of the hierarchy of the organization of the accounting process and highlight technologies for each stage, including the “digital twin” technology, robotization technology, and blockchain technology. The use of digital technologies is an important tool at all stages of processing financial and accounting information. In the modern world, the importance of analytical indicators is increasing, which is due to the fact that data regarding the performance of a business entity allows users of different levels to obtain targeted information. Based on the study, the author concludes that the development trends in accounting and analytical support for managing the financial condition of organizations are associated with the use of digital technologies and the transformation of business processes. The introduction of digital technologies to optimize and automate accounting is very important in order to reduce the time for collecting, processing and analyzing information. The use of new systems makes it possible not only to complement the classical methods of assessing the financial condition of an enterprise, but also to create new assessment opportunities taking into account the influence of internal and external factors, assessing the level of competitiveness of a business entity to develop an effective development strategy in the future.

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