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.本研究聚焦数字化转型与全球竞争加剧背景下的管理会计（Management Accounting）现代发展趋势，及其对企业效能的影响。本研究的研究价值源于动态经济环境中，对支撑高效管理决策的高质量信息的需求日益增长。 本研究采用系统研究与比较分析相结合的方法，剖析了管理会计的理论基础、演进历程及其现代发展方向，并重点探讨了管理会计在成本优化、资源配置与战略决策中发挥的作用。 研究结果表明，管理会计体系的发展可通过强化成本管控、提升运营效率以及支撑长期战略规划，显著改善企业经营绩效。此外，将数字技术融入管理会计体系，能够增强其分析能力与决策流程的科学性。 本研究的结论对于现代经济环境下优化管理会计体系、提升企业管理效能具有实践指导意义。