The Impact of Organizational and Technological Features of Agricultural Enterprises on Accounting and Analytical Support of Crop Production Management

K. BEZVERKHYI; V. KHOCHAI; N. PODDUBNA

doi:10.15407/scine22.02.059

Authors

K. BEZVERKHYI State University of Trade and Economics https://orcid.org/0000-0001-8785-1147
V. KHOCHAI State University of Trade and Economics https://orcid.org/0009-0004-0987-3964
N. PODDUBNA PJSC “UKRNAFTA,” https://orcid.org/0000-0001-7591-5377

DOI:

https://doi.org/10.15407/scine22.02.059

Keywords:

accounting, analysis, accounting and analytical support, management accounting, production management, crop production, agricultural enterprises, organizational and technological peculiarities.

Abstract

Introduction. Agriculture is one of the key sectors of Ukraine’s economy, accounting for a substantial
share of gross domestic product, employment, and food security. Effective management of agricultural
enterprises requires the integration of organizational and technological aspects, which form the basis for
informed managerial decision-making.
Problem Statement. Given the strategic importance of agriculture for the national economy, the need
to enhance its competitiveness, the implementation of innovations, and the growing demand for an integrated management approach, the study of organizational and technological characteristics of agricultural enterprises and their influence on accounting and analytical support for crop production management remains highly relevant.
Purpose. The purpose of this study is to identify the organizational and technological features of agricultural enterprises and to determine their impact on the development of accounting and analytical support for crop production management.
Materials and Methods. The information base of the study includes scholarly research publications addressing the characteristics of agricultural enterprises and their influence on accounting and analytical support for crop production management, statistical data, and national ratings. General scientific methods have been applied, including synthesis and generalization, induction and
deduction, graphical methods, modeling, systematization, comparative analysis, as well as bibliographic and bibliometric analysis.

Results. The study has demonstrated that the development of accounting and analytical support for crop production management is significantly influenced by the organizational and technological characteristics of agricultural enterprises within specifi c agricultural sectors.
Conclusions. Given the specific features of agricultural enterprises enables the development of a rational accounting and analytical support system for crop production management. Such a system provides enterprise management with timely and relevant information necessary for effective decision-making.

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