ACCOUNTING AND ANALYTICAL TOOLS IN STRATEGY MANAGEMENT OF AGRIBUSINESS ENTERPRISES

Abstract

The article is devoted to the topical issues of defining the tools for accounting and analytical support for managing the strategy of agribusiness enterprises. Considerable attention is paid to the expansion of the concept of "toolkit" in the system of accounting and analytical support. The types of tools, such as accounting and analytical, were considered, and their components were disclosed. Objects for record keeping and analysis by business entities at the level of relevant services, structural units, and responsibility centers, which receive basic information from various information sources, have been identified. The methodological techniques of accounting and analytical support as a toolkit of strategic management of agribusiness enterprises, considering the requirements of the modern state, were analyzed and systematized. The hostilities in the country, the loss of part of the agricultural land, the destruction led to the loss of part of the business or the termination of their activity. Such problematic issues require the adoption of modern management decisions regarding the restoration of agrarian business enterprises in the post-war period. The strategic course of the enterprise is a product of various external alternatives and limitations and internal factors, such as the provision of resources (material, personnel, money). Therefore, such factors as qualification and management qualities of production and administrative personnel, technological improvements, investment projects, supply of the market with the necessary types of agricultural products influence the choice of strategy. The main issues of the strategy for the recovery and support of agricultural enterprises are state support, investment projects, non-refundable financial assistance, support programs for small farms in regions affected by hostilities and a grant program from the European Union, support for the agricultural sector with the possibility of developing a credit program with interest compensation with the help of the World Bank, etc. All this requires clear record keeping and analytical support inside of an enterprises to preserve or restore property and improve the liquidity of agrarians at the current stage and in the future.