COMPREHENSIVE ACCOUNTING AND ANALYTICAL SUPPORT FOR MARKETING SYSTEMS AT AGRICULTURAL ENTERPRISES – CURRENT CHALLENGES

Abstract

The paper examines the principles and elements of comprehensive accounting and analytical support for marketing systems at agricultural enterprises, taking into account modern digital solutions. Considering multi-level information blocks, the expediency of distinguishing between internal and external marketing information flows is highlighted. The implementation of comprehensive CRM/ERP solutions is shown, which ensures the creation of a digital customer profile: interaction history, number of orders, frequency of repeat purchases, typical nomenclature, average check, geography of deliveries, etc. This information, integrated with accounting data, allows for in-depth analysis of the profitability of each customer or group of customers. The integration of accounting and marketing systems is shown, which creates the prerequisites for building a comprehensive, transparent, and adaptive model of marketing management in agriculture. It allows you to quickly respond to changes in demand, manage product profitability across channels, quickly forecast resource needs, and increase promotion effectiveness by accurately accounting for every hryvnia of marketing expenses. It is noted that financial reporting by area allows for horizontal and vertical analysis, comparing profitability dynamics between years, seasons, or crops, as well as the structure of costs in the overall cost system. This makes it possible to identify both stable patterns and seasonal or one-time deviations that affect sales performance. And the integration of ERP/CRM with accounting systems allows for the implementation of a multi-level analytics system — from daily operations to strategic KPIs, such as customer acquisition cost (CAC), profitability of each market segment, or the effectiveness of new product promotion campaigns. Particular attention was paid to the synergy effect that arises when combining analytical reporting, operational accounting, and marketing information. Such a combination not only reduces the time spent on preparing reports but also creates internal performance benchmarks.