ІНФОРМАЦІЙНО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ОБЛІКОВО-ФІНАНСОВОЇ СКЛАДОВОЇ СИСТЕМИ ЕКОНОМІЧНОЇ БЕЗПЕКИ АГРАРНИХ ПІДПРИЄМСТВ

Abstract

The article summarizes the approaches to information and analytical support of the accounting and financial component of the agricultural enterprises’ economic security system. At the time of unstable economic situation in the country, effective management of agricultural enterprises requires the creation of a new information system that would provide reliable, high-quality, and timely data for management staff to make management decisions. This has led to an increase of an economic security’s role as one of the enterprise management system’s elements. The accounting and financial component of economic security is a system of economic management of the enterprise, located at the intersection of different management functions and areas of activity of the enterprise. In the current conditions of global socio-economic development, a very important component is the information and analytical support of the management process, which is the collection and processing of information needed to make the necessary management decisions. The management of agricultural companies is certainly tasked with obtaining accounting and financial information, its processing, as well as the further formation and transmission of new derivative information in the form of management influences. In the practice of economic activity for effective management must be developed accounting and financial policy, which should ensure the achievement and strengthening of the optimal level of the economy’s financial condition. Accounting, financial, tax, and management accounting data should be taken into account when implementing financial policy. Lack of necessary information, the use of doubtful or outdated data is a precondition for serious miscalculations in making the right decisions. Financial accounting is the basis of economic security and it is a defining element of the national accounting system, which is regulated by the government. The development of financial accounting in the agricultural production sector necessitates the unity of calculating methods’ system of financial indicators and proper information reflection through technical, technological, organizational, managerial and economic unity. Thus, one of the ways to raise the agricultural economy is to improve the information and analytical support of agricultural enterprise management, which confirms the relevance of the research topic.