DOCUMENTARY SUPPORT FOR ACCOUNTING OF MARKETING ACTIVITIES IN THE CONTEXT OF DIGITAL TRANSFORMATION OF AGRIBUSINESS ENTERPRISES

Abstract

This paper explores the challenges and prospects of documentary support for marketing activities in the context of the digital transformation of agribusiness enterprises. Many agribusinesses still rely on paper-based documentation, which slows down the automation of business processes and complicates the introduction of modern analytical procedures and artificial intelligence tools into the practice of accounting and control. This study highlights the possibilities of using electronic document management in marketing to enhance the productivity of accounting staff to automate the creation, processing and storage of primary documents used in marketing at agricultural firms. The purpose of the article is to study the status and to find ways to improve the organization of documentary support for marketing activities of agricultural enterprises in the context of the digitalization of accounting and reporting. It was established that the lack of unification of document forms, and the list of requisites creates barriers to the compatibility of accounting systems, complicating the automated processing of accounting data. To overcome these challenges, the paper proposes for adopting common standards for digital documentation, including secure storage in certified cloud platforms. Beyond internal inefficiencies, external risks such as, such as wartime disruptions or cyberattacks, can affect the continuity and security of digital systems. Building resilience through regular data backups and protected infrastructure is presented as a strategic priority for agribusinesses. The potential of artificial intelligence tools for automatic filling, classification and integration of documents into accounting systems is analyzed. However, the success of such innovations depends heavily on people. The study stresses the need to strengthen the digital skills of accounting and marketing staff to make the most of these technologies. Incorporating digital training into overall business strategy can help enterprises better adapt to change. The analysis reveals that digitalization of document flow changes the functional role of an accountant – turning them from a document processor into an analyst and digital auditor. It also opens the door to more effective remote oversight by regulators.