THE LIMITATIONS OF TRADITIONAL CALCULATION METHODS AND THE NEED FOR DIGITAL TRANSFORMATION IN THE FORMATION OF THE COIN

Abstract

This article examines the inherent limitations of traditional costing methods in today's dynamic economic environment. It highlights how outdated approaches hinder accurate cost formation, leading to suboptimal pricing strategies and reduced competitiveness. The paper substantiates the urgent need for digital transformation in cost accounting, emphasizing its role in improving data accuracy, operational efficiency, and strategic decision-making. The introduction of modern digital tools is crucial for enterprises to achieve transparency, optimize costs, and maintain a competitive advantage.