Accounting and information supply of agricultural sphere strategic development

Abstract

The agrarian sector has always been, is and remains the subject of attention of specialists of different levels. A variety of specialties (positions), different types of activities require constant information regarding the needs of specialists of different levels of production and management. Therefore, under current conditions, successful agricultural sector activities should be ensured by a successful management system and an efficient system of accounting and information provision.

Some researchers identified three basic problems of practical application of the model of accounting and analytical provision of strategic management needs in agrarian enterprises in Ukraine: information provision of decision-making takes place in the absence of scientifically substantiated requirements and approaches to the formation of strategic information; a significant part of the information concerning the external sphere of activity of agrarian enterprises is incomplete and inaccurate; the domination of the political aspects of market regulation in Ukraine does not translate into the classic laws of economic development.

Increasing the need for a structured system of interactions between business entities, the struggle in the regional, state (domestic) and world food markets, the constant increase of economic, environmental, social and other risks, the lack of unity between economic, social and environmental aspects require the development of new approaches. to management based on balanced and appropriate accounting information.

The purpose of this article is to reveal the significance of accounting and information support for further substantiation of the agrarian sector development strategy.

Also, the article describes the main approaches to the formation of a management system as integrity, defined types of accounting information in terms of value for management. It is important to determine the significant problems of the development of the agrarian sector, the main objects of information provision of its strategic development and ways of information processing. These studies are constantly conducted by a team of scientists from the National University of Bioresources and Natural Resources of Ukraine and significant suggestions on this issue are reflected in collective monographs based on the indicators of some districts of the Kyiv region.

In the conclusions and suggestions, the unprofessional attitude to cooperation, reception and processing of information influences the acceptance of poor management decisions by management personnel. These can be: the adoption of a large volume of decisions made by managers (lack of time for most of their solution); duplication of tasks for different departments and lack of balance between tasks; change of task and transformation of the purpose of a solution in the process of its movement from the higher levels of management to the lower (and vice versa); lack of interconnection between departments and services; setting of terms for performance of work, which makes it impossible to timely solution of the tasks; insufficient information provision of managerial personnel for making innovative and strategic decisions; making decisions without taking into account the possibilities of risks, which complicates the overcoming of unforeseen consequences.

Therefore, for a clear justification of strategic development of the agrarian sphere it is necessary: the formation of a system of components of enterprise management as integrity; balance of the system of accounting and information provision between different departments and services of the enterprise; Setting up a system for monitoring the quality of receipt, processing and transfer of accounting information. Consequently, the lack of clear and unbiased accounting information, the imbalance in the sectoral structure of the agrarian sector of the economy weakened the systemic factors of ensuring the competitiveness of agricultural products and foodstuffs both in Ukraine and abroad, which needs further research.

Keywords: accounting, information, accounting and analytical support, agrarian sector, risks