ОСОБЛИВОСТІ ДІЯЛЬНОСТІ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ ТА ЇХНІЙ ВПЛИВ НА ПОБУДОВУ ОБЛІКУ В УПРАВЛІННІ ВИРОБНИЦТВОМ ПРОДУКЦІЇ РОСЛИННИЦТВА

• Дата: 2026
• Автори: BEZVERKHYI, K., KHOCHAI, V., PODDUBNA, N.
• Формат: Стаття
• Мова: Англійська
• Опубліковано: PH “Akademperiodyka” 2026
• Теми: облік; аналіз; обліково-аналітичне забезпечення; управлінський облік; управління виробництвом; продукція рослинництва; сільськогосподарські підприємства; організаційно-технологічні особ ливості.
• Онлайн доступ: https://scinn-eng.org.ua/ojs/index.php/ni/article/view/1036
• Назва журналу: Science and Innovation

Introduction. Agriculture is one of the key sectors of Ukraine’s economy, accounting for a substantialshare of gross domestic product, employment, and food security. Effective management of agriculturalenterprises requires the integration of organizational and technological aspects, which form the basis forinformed managerial decision-making.Problem Statement. Given the strategic importance of agriculture for the national economy, the needto 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 anddeduction, 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.