Диджитал механізм управління компанією: роль ERP-систем

Abstract

The article examines the role of ERP systems in the formation of a digital management mechanism of a company under conditions of business process digital transformation, which improves the framework for internal and external audit and enhances the investment attractiveness of enterprises. ERP systems have evolved into a powerful integrated complex combining accounting, management, control, and analytical functions while implementing best global practices of modern business operations, enabling top management to make more substantiated and timely managerial decisions. It is substantiated that the implementation of ERP systems ensures the integration of information flows within a unified digital environment, increases transparency of managerial decision-making, enhances the efficiency of data processing and analytical interpretation, and strengthens internal control. The main functional capabilities of ERP systems are analyzed as a tool for coordinating financial, accounting, production, and managerial processes. It is proven that the use of ERP solutions contributes to resource optimization, risk minimization, and adaptation of company activities to the requirements of the digital economy.