THE ROLE AND CHALLENGES OF COMMERCIAL BANKS IN FINANCING INVESTMENT PROJECTS

Abstract

This article analyzes the role of digital technologies and automation in cost accounting processes within the light industry sector. The study examines the impact of modern digital tools—particularly ERP systems, IoT, and artificial intelligence—on optimizing costs, improving data accuracy, and enhancing production efficiency. The article explores both the advantages and challenges of digital transformation and investigates the practical application of these technologies in light industry enterprises. The findings indicate that the implementation of digital technologies can lead to a 15–20% reduction in costs and a significant improvement in the reliability of data.