Обліково-аналітичний та статистичний ефект цифрових платформ і блокчейну в управлінні підприємствами АПК: інноваційний вплив на розвиток аграрного сектору

• Дата: 2025
• Автори: Замлинська, Ольга, Бездушний, Руслан, Гнатьєва, Тетяна, Найда, Андрій
• Формат: Стаття
• Мова: Ukrainian
• Опубліковано: Odesa National University of Technology 2025
• Онлайн доступ: //journals.ontu.edu.ua/index.php/fie/article/view/3290
• Назва журналу: Food Industry Economics

The study examines the innovative impact of digital platforms in the agro-industrial complex on the development of statistical, accounting and management accounting, along with audit procedures. It has been emphasised how the integration of blockchain technologies, smart contracts and automated data processing systems forms transparent accounting mechanisms, increases the reliability of information and provides decision-making capabilities based on large data sets. Unlike the traditional approach, where accounting focuses on external reporting and management accounting on internal planning, digital platforms in the agro-industrial complex combine these functions, creating a single space for analytical support for agribusiness. Decision support systems integrated into such platforms provide operational tracking of financial flows, control of agricultural activities, statistical monitoring of production and transparent interaction with state and international structures. For auditors, this means a transition from retrospective random checks to online audits and real-time risk identification. Technologies, indicators and accounting data for implementation in blockchain-based statistics have been studied, in particular the information and analytical function of the state agrarian register - DAR, which combines accounting, statistical and regulatory aspects, forming the basis for greater efficiency of state agrarian policy, increasing food security and strengthening Ukraine's integration into global food chains. The study emphasizes that digital agricultural platforms not only modernize accounting and statistics, but also create an analytical basis for effective agrarian policy, development of cooperation and integration of Ukraine into the European digital space. At the same time, a model for integration and analytical support of a digital agricultural platform has been proposed, key regulatory, technical, and organizational barriers to the implementation of such systems have been identified, and strategic recommendations for the state, agricultural producers, and financial institutions have been summarized.