Abstract: The strategy of intelligent technology allows companies to reorganize their activities by applying digitization to their processes, which causes traditional technological processes to change into intelligent processes and points to the necessity of its implementation in the strategies of Slovak industrial companies, so that companies can maintain their prosperity on the market. The aim of the paper is to evaluate the position of intelligent technologies, because they play a key role in the transformation of production processes of industrial enterprises and the publication of information about the strategy of intelligent technology implemented in an industrial enterprise in the annual report in accordance with the Accounting Act
Keywords: Smart technology, strategy, annual report, accounting act, digitization
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