DIGITAL ACCOUNTING, CONTROL AND MANAGEMENT OF SYNERGIC EFFECT

The article presents the model developed by the authors “Digital accounting of the synergistic effect of using human capital.” The synergetic effect management system includes its definition for the organization as a whole, by types of synergistic effect, by personnel categories, and by financial risk areas. Analysis of the factors influencing the digital synergy effect allows us to determine the impact of changes in motivational factors; improving the structure and qualifications, changing the management structure, strategic changes in the structure, the state of intellectual assets