Digitization of Accounting in the Management of Business Processes of Enterprises of the Agro-Industrial Complex

Abstract

The article is devoted to the problems of digitalization of accounting in the agricultural sector of Ukraine as the main element of modernization of business processes in the conditions of digitalization. Accordingly, the issue of using modern accounting tools for agricultural enterprises, which largely depends on the implementation of the scenario of digital development of rural areas of Ukraine, in particular, the development of digital infrastructure, is gaining relevance. The purpose of the article is to investigate the current trends in the digitisation of the accounting of agricultural enterprises and their impact on the management of business processes in today’s conditions. The research uses the dialectical method of cognition and general scientific techniques and principles of complex research, which include empirical, theoretical-cognitive and general logical methods, in particular: observation, comparison, description, generalization; analysis, synthesis, analogy and abstraction; systematic approach; monographic; comparative analysis. The article examines the benefits of using information technologies in the activities of enterprises in the agrarian sector and identifies factors that slow down the process of its transformation. It was established that the development of an agricultural enterprise based on the digitalization of management processes requires a significant amount of time for implementation, which is associated with making significant investments in the acquisition and support of technologies, as well as training employees in new professional skills. The innovations of the modern information space that can be used in the business environment for the digital transformation of business, in particular for the purpose of productive organization of accounting processes, are considered. The generalized results and formulated conclusions can be applied in the practical activities of Ukrainian agricultural enterprises in the context of the use of the formed information base of technologies, online services, specialized applications for the digitalization of accounting processes, reporting, taxation, as well as the determination of critical factors for slowing down the use of digital technologies, which will contribute to the overall transformation business processes of economic entities of the agro-industrial complex