ACCOUNTING OF FOREIGN ECONOMIC ACTIVITY IN THE CONTEXT OF DIGITAL TRANSFORMATION

Abstract

The article is aimed at exploring the specifics of using modern software for accounting foreign economic activity (FEA) in the context of digital transformation. The publication focuses on the functional capabilities of programs capable of automating the accounting of foreign currency transactions, customs clearance, working with contracts, and other components of FEA. A comparative analysis of popular software solutions (Master: Accounting, ISPro, SAP S/4HANA, Dilovod) has been conducted, highlighting their advantages and limitations according to the specifics of enterprises of different scales.The purpose of the article is to investigate the role of modern software in ensuring efficient accounting of foreign economic activity for enterprises in the context of digital transformation. The study also aims to identify the main functional characteristics, advantages, and disadvantages of leading software solutions used in this field and to define the criteria by which their selection should be made.To achieve the article's goal, a set of scientific research methods was applied. Specifically, the methods of induction and deduction were used to logically substantiate the approaches to selecting software for FEA accounting. A systematic analysis allowed for a comprehensive assessment of the functional capabilities of the programs in the context of digital transformation processes in accounting. The synthesis method helped generalize the analysis results and formulate recommendations on selection criteria. Abstraction was used for theoretical reflection on key concepts and the formation of conclusions. Data visualization in tables and figures was carried out using the graphic method.The scientific novelty of the research lies in the systematization of software requirements within the digital transformation context and the justification of approaches to its selection for efficient FEA accounting.The results of the research can be used by accounting professionals and management as a basis for making decisions about implementing digital solutions in foreign economic activity. The generalized conclusions may serve as the foundation for further studies on the integration of accounting systems with global digital platforms and the development of automated control methods in international operations.