ACCOUNTING AND FINANCIAL SUPPORT IN THE ENTERPRISE BUSINESS DECISION-MAKING SYSTEM

The article explores the strategic role of accounting and financial support within modern enterprise decision-making systems. It examines how accounting has evolved from a transactional function into a core analytical and advisory component, driven by technological advancements such as ERP platforms, business intelligence tools, and AI-based analytics. The study systematizes the architectural layers of enterprise decision-making, business, data, application, technology, security, and governance, and highlights their financial integration roles. Particular attention is paid to the transformation of financial reporting and managerial accounting instruments, such as break-even analysis, financial planning, and deviation assessments, which now serve as strategic instruments for performance evaluation and resource optimization. The article also analyzes the use of financial ratios and key performance indicators as tools for strategic planning, risk assessment, and investment decision-making. A separate focus is placed on the impact of digital platforms, ERP, BI, cloud computing, AI, and blockchain on the accuracy, transparency, and speed of financial decision-making. Based on the synthesis of these components, the article presents a comprehensive framework for integrating financial intelligence into strategic business processes. The conclusions are relevant for academics, practitioners, and policymakers aiming to enhance organizational efficiency and competitiveness through data-driven financial management.