CONTROL OF IT PROJECT EXECUTION BASED ON MANAGEMENT ACCOUNTING DATA AND BI SYSTEMS

Abstract

The article examines the theoretical foundations and practical aspects of IT project execution control using management accounting tools and Business Intelligence (BI) systems. The relevance of the research is driven by the rapid growth of the IT services market and the objective need of IT service providers to establish an effective project activity control system. It is established that traditional control approaches do not meet the specifics of IT projects, which are characterized by the predominance of intangible results, a multi-project environment, the use of agile management methodologies, and a significant share of human capital in the cost structure. The role of management accounting as an information base for control is substantiated through three key elements: project budgeting, cost accounting by Work Breakdown Structure, and labour cost accounting (time tracking). The content of the Earned Value Management method as an analytical tool for project execution control is revealed. The analytical capabilities of BI systems are systematized at three levels: descriptive analytics (actual performance dashboards), diagnostic analytics (variance analysis and cause-and-effect relationships), and predictive analytics (forecasting project completion and budget overrun probability). An integrated model for IT project execution control is proposed, combining EVM methodology, project management accounting, and BI platforms. The architecture of the control information system is defined, including task tracking systems (Jira, Azure DevOps), accounting and analytical systems (BAS, SAP), and BI platforms (Power BI, Tableau). A system of control checkpoints is formed for different time levels: operational, tactical, and strategic. The research results can be used by IT service providers to improve the project activity control system and enhance the accuracy of management decisions.