IMPROVING THE PLANNING OF AGRICULTURAL ENTERPRISES BASED ON DIGITAL TECHNOLOGIES

Abstract

The formation and functioning of entrepreneurship in Ukraine has a number of features of the formation of civilized market relations. A feature of entrepreneurship in Ukraine is the strengthening of the influence of such factors as fierce competition, technological changes and continuous improvement of technical processing methods. Most agricultural enterprises in Ukraine, while carrying out activities both on the territory of Ukraine and while entering the foreign market, do not pay due attention to planning activities, especially because of an unstable environment this is not always advisable. Moreover, about 80% of enterprises engaged in foreign economic activity do not have a development strategy during the crisis, and management is carried out at the operational level in order to at least ensure breakeven. Planning is an extremely important aspect of the activity of agricultural enterprises, because with its help, the enterprise can not only control all cash and material flows, but also evaluate the ways out of possible crisis situations. The current state of the agricultural sector indicates the need to implement effective management and planning technologies, which will allow solving the current problems of the efficiency of the production cycle, costs, labor productivity, lean production using modern technologies and knowledge. The purpose of the article is to develop recommendations for improving the efficiency of planning the activities of agricultural enterprises. Budgeting issues were raised by a number of scientists. In the works of specialists the theoretical aspects of planning are quite professionally covered and generalized, however, insufficient attention is devoted to the practical side of the development of measures for planning the activities of agricultural enterprises. Research methods. To solve the tasks set, the following methods of scientific research were used: theoretical analysis of scientific literary sources, synthesis, generalization, comparison, concretization, modeling. The obtained results made it possible to compare the planning programs presented on the market, identify the advantages and disadvantages, and also choose the most optimal planning tool. The practical significance lies in the development of measures for the selection and implementation of planning systems in agricultural enterprises.