Subject. This article examines the processes of forming managerial reporting of light industry enterprises in the context of the digital transformation of the economy. Objectives. The article aims to substantiate the architecture of managerial reporting based on the principles of end-to-end digital data integration and adapted to the industry-specific characteristics of light industry enterprises. Methods. For the study, we used the methods of systems and comparative analyses, analysis and synthesis of information, logical and structural modeling. Results. The article presents an author-developed system-analytical model for the formation of management reporting for light industry enterprises based on end-to-end digital data, ensuring the integration of accounting, production, and analytical circuits. The effectiveness of the proposed system-analytical model has been confirmed by the results of the quantitative assessment of its implementation at light industry enterprises under conditions of digital transformation. Conclusions and Relevance. The application of the proposed model can contribute to increasing the speed of forming management reporting, the accuracy of management indicators, and the analytical value of information for making managerial decisions. The research results can be used in the practical activities of light industry enterprises when organizing managerial accounting and forming managerial reporting, as well as in the educational process when studying the disciplines of managerial accounting, managerial reporting, and digital technologies in the economy.
Keywords: ERP system, BI analytics, data integration, end-to-end data, Industry 4.0
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