MODEL OF DIGITIZATION OF INTERNAL BUSINESS COMMUNICATIONS OF AN ENTERPRISE BASED ON AUTOMATION OF BUDGETING

Abstract

Modern enterprises operate in an environment of constant dynamic changes and high uncertainty, which requires management to have prompt access to relevant financial data, transparency of information flows, and automation of management decision-making procedures. In this study, the ERP system is considered as an integrated digital platform that ensures the formalization of internal communications and supports comprehensive financial resource planning. The aim of the article is the theoretical substantiation and practical analysis of budgeting automation as a tool for digitalizing the internal business links of an organization, as well as determining the organizational and management effects of its implementation. It is proven that transitioning internal communications to a digital format based on budgeting modules allows for transforming traditional non-formalized flows into a structured system of verified data exchange, minimizing the influence of the human factor. It is substantiated that the deep integration of budgeting functions with ERP accounting and analytical subsystems ensures the automatic reflection of actual indicators in real-time, supports multi-variant scenario modeling, and significantly reduces the time spent on approving management documentation. The scientific novelty of the research lies in the development and substantiation of an original three-stage model for digitalizing internal business communications based on the implementation of ERP solutions. Unlike existing approaches, the proposed model contains a specific iterative «refinement» stage, which ensures a two-level alignment of the enterprise's strategic goals with the technical parameters of the information system. This includes the unification of directories, the normalization of large data sets, and the automation of irregular cost item exchange. This approach increases information relevance and allows for the integration of budget models with management reporting systems. The practical significance of the results obtained lies in the formation of a universal, scalable approach to modernizing management processes. The implementation of the proposed model contributes to the creation of a «single source of truth» information space, the minimization of manual data processing, and the optimization of cross-functional interaction between structural units of the organization, which collectively increases its strategic flexibility and competitiveness.