DIGITAL TRANSFORMATION OF MANAGEMENT ACCOUNTING IN THE MINING SECTOR
DOI:
https://doi.org/10.5281/zenodo.20931610Abstract
This article examines the digital transformation of management accounting in the mining industry
of the Republic of Uzbekistan, with a particular focus on the practical experience of Joint-Stock Company “Navoi
Mining and Metallurgical Combinat” (NMMC), the country’s largest mining enterprise. The study analyzes the
implementation of modern technological solutions, including automated mining control systems, digital twins,
and industry-specific ERP systems. Based on the analysis of NMMC’s digital transformation program, the
article reviews key projects such as the implementation of “1C:ERP Holding Management” for IFRS reporting
and budgeting, as well as the establishment of a unified production situational center for real-time control
over geological exploration, extraction, transportation, and processing. The main effects of digitalization are
identified as the creation of a single source of reliable data, automation of primary data collection, real-time cost
management, and a significant reduction in accounting labor costs.
Keywords
management accounting, mining industry, digital transformation, ERP systems, 1C:ERP, NMMC, automation, digital twins.References
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