ENHANCING THE ROLE OF DIGITAL TECHNOLOGIES AND AUTOMATION IN COST ACCOUNTING IN THE LIGHT INDUSTRY SECTOR

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 cost optimization, improving accuracy, and enhancing production efficiency. The paper explores both the advantages and challenges of digital transformation, as well as the practical application of these technologies in light industry enterprises. The results indicate that the implementation of digital technologies can reduce costs by 15–20% and significantly improve data reliability.