THE INFLUENCE OF THE FEATURES OF THE ACTIVITIES OF AGRICULTURAL ENTERPRISES ON THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION

Abstract

The article is devoted to the topical issue of the formation of accounting and analytical information of agricultural enterprises and the influence of the peculiarities of its activity on this. The analytical subsystem involves the study of cause-and-effect relationships between economic processes in order to identify reserves of economic growth of the economic entity. The toolkit of the analytical subsystem is its organization, which involves the formation of a model with the structure of elements, the connections between them and the generalization of results and their implementation in the management process. Therefore, timely and high-quality analysis of the accounting and information flow is a very important stage for management activities. The peculiarities of the activity of agricultural enterprises and their impact on the accounting and analytical support of management have been analyzed and determined. Conceptual approaches to the development of strategic management directions for building a system of accounting and analytical support for agricultural enterprises are proposed. The main approaches to the creation of a single integrated information system in agrarian enterprises during the systematic approach to the disclosure of the essence of accounting as an integrated system have been determined. The special place of the accounting system is determined by the role it performs in management. On the one hand, it is a means of effective management for users, and on the other, it is a basis for making management decisions regarding the balanced functioning of all business entities. At the same time, the accounting system can act as a means of effective management only if its organization is economically beneficial. In order to ensure the formation of a high-quality accounting and analytical system of the subject of the agrarian sector, the relevant stages are substantiated in the work, the characteristics of their components and approaches to implementation, as well as the main organizational components, are presented. The state of the agricultural sector of Ukraine during the war was analyzed, the main problems of its functioning were investigated, and the ways of its future prospects were considered.