MODERN TRENDS IN MANAGEMENT ACCOUNTING AND ITS IMPACT ON ENTERPRISE EFFICIENCY UNDER DIGITAL TRANSFORMATION

This study examines modern trends in management accounting and their impact on enterprise efficiency in the context of digital transformation and increasing global competition. The relevance of the research is driven by the growing need for high-quality information to support effective managerial decision-making in dynamic economic environments. The study analyzes the theoretical foundations and evolutionary stages of management accounting, as well as its modern directions, using a systematic and comparative approach. Particular attention is given to the role of management accounting in cost optimization, resource allocation, and strategic decision-making. The results indicate that the development of management accounting systems significantly enhances enterprise performance by improving cost control, increasing operational efficiency, and supporting long-term strategic planning. Furthermore, the integration of digital technologies into management accounting systems strengthens analytical capabilities and decision-making processes. The findings of this study have practical implications for improving management accounting systems and increasing the efficiency of enterprise management in modern economic conditions.