Аңдатпа
This article presents a comprehensive study of the key vectors of automation of accounting systems and transformational trends that determine the development of the modern hospitality industry. In the context of accelerated global digitalization, the transition of service sector enterprises from traditional accounting paradigms to flexible digital management models is considered an objective necessity and one of the most pressing problems of the sectoral economy. The main purpose of the research is to provide a scientific and theoretical justification for the effectiveness of automation of the processes of aggregation, registration and processing of business transaction data based on innovative information systems. The key concept of the work is based on the hypothesis of a significant increase in transparency, reliability and efficiency of financial reporting through the integration of modern digital tools. The methodological framework of the research includes system analysis, comparative assessment, deduction method, as well as statistical processing of economic indicators. The article provides a comprehensive analysis of the scientific and practical significance of innovative solutions relevant to the HoReCa segment, in particular: cloud technologies, ERP systems, POS terminals and artificial intelligence elements. As a result of the research, the strategic role of automation systems in the processes of menu calculation and precision cost calculation of products is determined, as well as mechanisms for strengthening the financial stability of enterprises are formulated. Scientific novelty and practical significance: The work expands the theoretical provisions of digital accounting in the hospitality industry, bringing new technological approaches and methodological recommendations to the service economy. The formulated conclusions and practical recommendations contribute to the growth of competitiveness of the restaurant and hotel business, optimization of the management cycle and increase in the overall profitability of assets.