IMPACT OF DIGITALIZATION OF ACCOUNTING PROCESSES ON THE EFFICIENCY OF CASH FLOW MANAGEMENT OF AGRICULTURAL ENTERPRISES
Abstract
The article presents the theoretical principles of the impact of digitalization of settlement processes on the efficiency of cash flow management of agricultural enterprises. It is shown that the digital transformation of financial transactions forms a new logic of the functioning of financial management, within which settlements cease to be a purely technical procedure and turn into an integrated information and analytical mechanism. It is emphasized that the speed of funds turnover, transparency of mutual settlements, automated control of receivables and credit relations and synchronization of financial, accounting and analytical systems become key factors of the stability of the financial cycle of agricultural enterprises. A generalization of modern research indicates the unevenness of digital integration in the agricultural sector, which causes a gap between technological potential and actual financial efficiency. The systemic structure of the digitalization of settlements is revealed, which covers the technological, institutional and analytical levels. It is found that digital platforms, big data, blockchain, smart contracts and analytical algorithms create the basis for the transition from reactive to predictive-analytical type of financial management. It is substantiated that digital transactions serve as a source of management information, ensuring the formation of a digital cash flow cycle. The article proposes a theoretical model of the impact of digitalization of settlement processes on cash flow management, which covers the operational, analytical and strategic levels. It is shown that digital mechanisms accelerate liquidity, reduce transaction costs, strengthen financial control, create conditions for innovative financing channels and increase the financial stability of agricultural enterprises. The author concludes that digitalization forms a new paradigm of financial management, within which cash flows are transformed into a dynamic information resource capable of ensuring adaptability and strategic stability of enterprises in a changing economic environment.
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