Bozhko Oleksandra, Master’s degree student, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID: 0009-0009-1544-4804
e-mail: alexandrabozhko18@gmail.com

Voliak Lesia, PhD in Economics, Associate Professor, Associate Professor of the Department of Statistic and Economic Analysis, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID: 0000-0001-7792-8729
e-mail: voliaklr@nubip.edu.ua

Accounting and Analytical Management of Settlements with Suppliers in the Context of Digital Transformation of Business Processes

Abstract. Introduction. This article examines how improving the accounting and analytical management system for settlements with suppliers and contractors is key to ensuring enterprises’ financial stability and solvency.

Purpose. The study emphasizes that managing accounts payable effectively depends on integrating accounting, analytical, and management subsystems, as well as digitally transforming financial operations.

The research supports the shift from traditional accounting methods to integrated digital management systems combining SRM (Supplier Relationship Management), ERP (Enterprise Resource Planning), and accounting modules into a unified information environment. This approach enables continuous control and analysis of contractual and payment operations, improves transparency, reduces the risk of late settlements, and enhances the overall liquidity management process.

The article proposes a conceptual model of SRM-ERP-accounting integration that ensures real-time monitoring of obligations, synchronizes data between financial and operational modules, and automates the generation of analytical indicators for management decision-making. Using BI platforms (Power BI, Tableau, and QlikView) and cloud-based ERP solutions contributes to cash flow forecasting, identifying potential payment gaps, and optimizing financial cycles.

Results. The results demonstrate that digitalization of accounting and analytical processes transforms traditional accounting from a static record-keeping function into a proactive management tool.

Conclusions. It is established that an integrated digital framework that supports data-driven decision-making, operational efficiency, and sustainable enterprise development in rapidly changing business environments.

Keywords: accounting and analytical management; settlements with suppliers; SRM system; ERP system; accounting digitalization; financial stability; BI analytics.

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