Enterprise Cash Control in the Context of Digital Transformation of Accounting Processes

Every year, the volume of non-cash payments is growing rapidly, strengthening the role of digital payment channels in enterprises’ financial and economic activities. As a result, cash control is increasingly shifting from manual documentary verification to digital monitoring, automated analysis, and payment risk management. The article aims to substantiate an accounting and analytical approach to controlling an enterprise’s cash in the context of the digital transformation of accounting processes. The normative basis of the study comprises the laws of Ukraine and other regulatory acts, as well as official statistical data from the National Bank of Ukraine on non-cash transactions. The research methodology covers theoretical generalization, analysis and synthesis, comparison, statistical analysis, and the use of graphs and tables. The results of the study show that the digital transformation of accounting processes provides a transition from predominantly retrospective control to current analytical monitoring. This approach allows accountants to detect errors not at the end of the reporting period, but at the stage of forming a payment document or its approval. The article reveals the main changes in cash control procedures under the influence of digitalization and systematizes the risks of an enterprise’s cash control in a digital environment. Researchers suggest a system of analytical indicators for assessing the effectiveness of an enterprise’s cash control, enabling accountants and managers to move from formal control to analytical assessment of cash management quality. In the end, the study’s results demonstrate that the effectiveness of digital control depends on data quality, separation of powers, cybersecurity, and systematic management analysis. The theoretical contribution of this study is the justification of cash control as an integrated accounting and analytical system that combines accounting data, digital payment instruments, automated procedures, internal regulations, and professional judgment. In practice, enterprises can use the results of this study to improve internal cash control regulations, increase payment discipline, automate bank transaction reconciliation, develop management reporting on cash flows, and strengthen financial security.