APPLICATION OF AGILE METHODS IN PROJECT MANAGEMENT: ASPECTS OF PLANNING AND ACCOUNTING

Abstract

The article sets the task of investigating the effectiveness of using Agile methods in enterprises’ accounting, based on the secondary analysis of publications for the period of 2001-2019. The article defines the role of the concept and Agile philosophy in the system of bookkeeping, financial and management accounting. The evolution of Agile philosophy implementation in the enterprises’ accounting system of different spheres of activity has been determined. The analysis of methods and the software implementation results on the basis of methodology of Agile philosophy in the enterprises has been carried out. The basic advantages of Agile philosophy in enterprise’s accounting subsystems have been assessed. The efficiency of Agile philosophy methods in providing flexibility, adaptability, transparency of enterprises’ accounting systems has been determined. The problem solving of accounting system’s limited flexibility due to the implementation of Agile concept and methods has been proved. The efficiency of Agile methods’ application in accounting project management in subsystems of financial results, costs and revenues management has been proved. The accounting system is automatically transformed under the influence of business processes’ changes in the production subsystems (transition from mass to flexible), relations with customers (from mass marketing to personalization), suppliers and staff. As a result, the need for the transition of companies and integration into the Agile philosophy accounting system has been proved.