INFORMATION AND ANALYTICAL SYSTEMS IN ACCOUNTING FOR MARKETING PROCESSES OF AGRICULTURAL ENTERPRISES

Abstract

The article presents a theoretical and methodological reflection on the use of information and analytical systems (IAS) in the accounting support of marketing processes at agricultural enterprises in the context of digital transformation of the agrarian sector. It is established that IAS are becoming an increasingly important structural component of the analytical infrastructure for management, ensuring continuity, accuracy, timeliness, and strategic relevance of information for decision-making in agrimarketing. It is argued that digital tools of accounting and analytics act as catalysts for transforming classical marketing functions – from market research and demand formation to customer experience management, improving the effectiveness of distribution channels, and measuring return on marketing investment (ROMI). The article substantiates that the integration of ERP and CRM solutions, business intelligence platforms, cloud technologies, visualization dashboards, and real-time analytics forms a new quality of marketing accounting, ensuring transparency across all stages of the marketing cycle. Functional areas of IAS application are systematized in the context of analytical accounting of marketing expenses, KPI monitoring, demand forecasting, customer segmentation, campaign profitability assessment, and automated generation of adaptive management reports. The advantages of digitalization are highlighted, including the minimization of human error, increased accuracy and data integrity, reduced feedback cycle, and lower transaction costs for information processing. At the same time, key implementation barriers are identified: low digital literacy among staff, fragmentation of data sources, lack of industry standards, and limited investment capacity - especially among small and medium-sized farms. A step-by-step digitalization concept for marketing accounting is proposed, taking into account enterprise scale, agricultural specialization, and level of technological readiness. It is emphasized that the synergy of modern IAS with the accounting and analytical function ensures not only effective marketing management, but also serves as a source of long-term competitiveness, adaptability, and innovation in agricultural business amid global challenges.