Development of Management Accounting System Model for Universities Based on Open Digital Architecture

Relevance. Today, universities are equipped with a large number of modern telecommunications and IT equipment, and other material assets. The university needs to manage the life cycle of all material assets. The purpose of the research is to improve the efficiency of university asset management by developing an AMS (Asset Management System) based on an open digital architecture (ODA), which eliminates gaps in the automation of accounting and analysis processes. The growth of data volumes and the need for integration with IT infrastructure underscore the relevance of developing flexible digital solutions. Research methods: Object-oriented analysis, conceptual modeling, and design based on microservices architecture and ODA standards were applied. Results. An AMS system was developed, including functional modules for automating equipment write-offs, generating inventory numbers, and analytics. The system integrates via API using ODA-components (TMFC014, TMFC039, etc.), ensuring flexibility and scalability.For the first time, an approach to decomposing AMS into ODA-components is proposed, enhancing resource management efficiency and process automation. The work demonstrates the dependence of system flexibility on the application of ODA and creates a foundation for further scaling.The theoretical significance is determined by the development of a system model on the latest ODA framework, and the practical significance is that the proposed result can be practically used to develop specific AMS solutions.

Asset Management, asset management system (AMS), microservices, open digital architecture (ODA), process automation, system integration, resource management, data analytics, data security