THE ROLE OF ACCOUNTING AND ANALYTICAL SYSTEMS IN ENSURING INVESTMENT SECURITY IN THE AGRICULTURAL SECTOR OF UKRAINE

Abstract

The article is devoted to the topical issues of determining the importance of accounting and analytical systems (AAS) in enhancing investment security in the agricultural sector of Ukraine. The authors investigate how AAS play a crucial role in promoting efficient resource management, monitoring financial flows and timely risk identification. These systems are essential for protecting investments from the various uncertainties that can arise in the agricultural sector. The article emphasises that a reliable information base provided by AAS is fundamental for making sound management decisions. By integrating data from various sources, these systems allow agricultural enterprises to comprehensively analyse their financial performance and assess potential investment opportunities. In addition, the article discusses the components of an AAS, including financial reporting, budgeting and forecasting tools, which together contribute to a more efficient decision-making process. The importance of adapting AAC to modern market conditions cannot be overestimated. The authors note that the introduction of new technologies in accounting and analytical systems not only improves the quality of management decisions but also provides flexibility in responding to changes in the market situation. This is especially true in an unstable environment, when agricultural enterprises face numerous challenges, such as climate change or fluctuations in raw material prices. In addition, the authors emphasise the impact of AAS on the investment policy of agricultural enterprises. They argue that adapting these systems to current market conditions is necessary to increase competitiveness and ensure long-term sustainability. The conclusions emphasise that the introduction of modern accounting and analytical systems is vital not only for ensuring investment security, but also for improving the overall efficiency of agricultural operations. In conclusion, the paper calls for increased investment in AAS as a strategic priority for Ukrainian agricultural businesses. By using advanced technologies and data analytics, these businesses will be able to better navigate risks and optimise their financial strategies. Ultimately, this will contribute to the stability and growth of Ukraine's agricultural sector, positioning it favourably on both domestic and international markets. In addition, it is important to note that modern AAS can also incorporate elements of artificial intelligence and machine learning to improve data forecasting and analysis. This allows not only to automate information processing but also to obtain valuable insights into trends in consumption and production of agricultural products. Thus, AAS are becoming not only a control and reporting tool, but also a powerful tool for strategic planning and development of agricultural business in Ukraine.