The rapid development of the global economy has led to an increase in demand for energy, raw materials, and minerals, which, in turn, has contributed to the development of the mining, processing, and chemical industries. Ensuring the competitiveness and sustainability of the chemical industry has become one of the key factors in the industry's development today. An enterprise's competitiveness is directly linked to the efficient use of resources. Management accounting ensures the organization and use of resources through methods such as decision support and cost optimization. The ABC (Activity-Based Costing) method is particularly effective in ensuring the efficient organization of costs and the accurate determination of product costs.

This article covers the opinions and conceptual approaches of scientists aimed at defining electronic money and its essence. Emergence and development stages of electronic money are studied. Different views of classical scholars and researchers in conceptual approaches to the interpretation of electronic money have been studied and analyzed by the author. Informationization of the economy and the introduction of electronic money, different interpretations of electronic money are among them.