title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÑÐµÑÐ½Ð¾-ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½ÑÑ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of accounting and control processes in the digital economy
Creators: name: ÐÐ°Ð±Ð°Ð¶Ð°Ð½Ð¾Ð², ÐÑÐ½ÑÐ´Ð±ÐµÐº
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ°
ÑÑÐµÑÐ½Ð¾-ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¾ÑÐµÑÑÑ
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ
Ð°Ð²Ð¸Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑ
methodology
accounting and control processes
digitalization
aviation industry
artificial intelligence

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description: The purpose of the work is to develop effective methods of accounting and control to solve the problems of the modern digital economy and to assist companies in improving their financial strategies using the example of PJSC Aeroflot. The following tasks were solved: - the theoretical foundations of accounting and control processes were analyzed; - modern trends in accounting and control processes in domestic and foreign companies were studied; - the features of external control in corporate structures with a high share of state participation were described; - the methods of accounting and control processes of strategic development in the digital economy were described; - key factors influencing the success of implementing digital solutions in accounting processes were identified; - recommendations for integrating solutions into management practice were developed; - an assessment of the effectiveness of the proposed methods in the context of strategic development of organizations was carried out. The relevance of the topic lies in the fact that at present there is a rapid introduction of digital technologies into business processes, and this in turn entails a revision of traditional accounting and control methods. The sources of information were data from domestic and foreign research literature, official Internet resources and analytical agencies. A large analytical work was carried out in the work to identify the strengths and weaknesses of PJSC Aeroflot, as well as a program for developing a methodology for improving accounting and control processes in it.