Оцінка якості облікової інформації фінансової та управлінської звітності підприємств аграрного бізнесу

Abstract

The study aimed to assess the efficiency of using accounting information for making management decisions in agricultural enterprises, as well as to address the factors that affect the quality of financial and management reporting. The research methodology was based on an empirical approach and a combined analysis of publications covering the issues of digitalisation of accounting and the application of international financial reporting standards, as well as the use of software for automating accounting processes. The main results demonstrated that the quality of accounting information significantly affects the financial stability and competitiveness of agricultural enterprises. The study revealed that insurance is key for farmers in reducing risks. In 2024, payouts under the MeteoZakhyst insurance programme hit 231 million UAH, with an average reimbursement rate of 52%. The study determined that automation of accounting processes, implementation of international standards and staff training can significantly improve the accuracy, transparency and efficiency of financial reports. Using such programmes as Farm Management Systems and GeoPard can optimise accounting processes, reducing the probability of errors, improving the accuracy of financial data and increasing the efficiency of management decisions. At the same time, the study determined that there are significant challenges, including low employee skills and limited use of digital technologies in small businesses, which create difficulties for the implementation of the latest solutions. The conclusions confirm the importance of improving the quality of accounting information for the effective management of agricultural enterprises, especially in the context of a changing economic situation, high competition and global challenges such as climate change and volatility in financial markets. The practical significance of the study is determined by the fact that its results can be used by agricultural enterprises to improve accounting practices, increase the accuracy and transparency of financial statements, as well as to integrate the latest digital technologies and international standards to increase financial stability and competitivenes