Theoretical Aspects and Development of the E-Commerce Market

   Relevance. Digitalization makes significant changes in the business processes of companies and forms of purchase and sale of goods and services. The active implementation of the results of digitalization in trade and trade-intermediary activities allows modern Russian and global companies to gain competitive advantages. The concept of "e-commerce" has been steadily entrenched in the scientific literature, differing from such a concept as "e-commerce".
   The purpose of the study is to analyze quantitative and qualitative trends in the development of the e‒ commerce market in the Russian Federation and abroad. The subject of this study is the Russian and global ecommerce market.
   Objectives. The main objectives of the research are: to study conceptual approaches to the digital economy and Industry 4.0; to study the impact of Industry 4.0 and the digital economy on management accounting, including the proposal of possible solutions; to consider the role of management accounting and the role of the accountant for management accounting in the digital economy; to study cost management in the digital economy and forecast the main trends in the development of management accounting.
   Methodology. Methods of generalization, comparative analysis, statistical analysis, system-structural approach, retrospective analysis will be used in the work.

   Results. The study showed that: 1) the main difference between e-commerce and e-commerce is that the concept of "e-commerce" is much broader than "e-commerce" and includes the entire process of commodity-money relations; 2) in retrospect, e-commerce has developed consistently, capturing new market segments and using a new business model of the digital platform; 3) the reason for the rapid growth of e-commerce was a change in consumer habits with a further change in lifestyle after the pandemic.
   Conclusion. As a result, the Russian Federation came out on top in the world in terms of the growth rate of the number of orders and sales volumes in the field of e-commerce.

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