Digital Interactive Management Reporting: Key Module in Information Space Model of Digital Operating Environment of Agricultural Enterprises

Abstract

The article proposes a study of issues concerned with improving the methodology of management reporting at agricultural enterprises in the context of digitalization of accounting and analytic data. The need for a digital interactive management reporting for agricultural enterprises has been justified; an information space model of the digital operating environment of an agricultural enterprise has been developed; the concept of digital interactive management reporting has been clarified and its role in managerial decision-making at agricultural enterprises has been determined; and a project of tabulated digital interactive management reporting indicators has been designed to provide information for preventive measures aimed at increasing the efficiency of agricultural production. The indicators of the projected digital interactive management reporting of agricultural enterprises have been recommended to be divided into four main groups focused on the goals of managerial decision-making, i.e., to make a profit; develop a resource potential; receive government support; and attract investment.