The article considers theoretical and applied aspects of optimizing accounting business processes at high-tech enterprises through the implementation of modern information technologies. The authors propose a methodological approach to adapting modern information technologies to the specifics of high-tech enterprises, using the example of enterprises in the rocket and space industry of the Yuzhnoye State Design Office, whose activities are characterized by a high level of technical complexity, a large volume of data, and the critical importance of operational management. It is shown that the digitalization of accounting processes, in particular the formation and submission of reports, electronic document flow, and automation of tax and expense accrual, is a key factor in increasing the efficiency and reliability of the functioning of such enterprises. The advantages of using modern information SMART and ERP technologies, which provide centralized resource management, control over the execution of operations, the formation of relevant management information, and allow making informed management decisions in real time, are analyzed.

       Using examples, it is substantiated that the use of BI analytics systems and OLAP tools (such as: automation of accounting processes, artificial intelligence, blockchain technologies, the Internet of Things, analysis of large databases) in accounting processes contributes to the identification of key patterns in financial and production data, as well as reducing risks through analytical support of management. The economic feasibility of implementing such IT solutions is proven by comparing costs with potential productivity gains, reducing errors and data losses, and increasing the competitiveness of the enterprise. The scientific novelty of the work lies in the improvement of corporate software for accounting and management based on a single ERP database, which takes into account the requirements for high reliability, adaptability, and scalability of IT infrastructure in the rocket and space sector. Algorithms for structuring accounting information and implementing intelligent data analysis have been developed, which increase the speed, accuracy, and transparency of management decisions. The practical significance of the research is confirmed by the possibility of implementing the obtained results in the activities of Yuzhnoye State Design Office and other high-tech enterprises, which allows achieving a sustainable competitive advantage in a fast-paced business environment.