Обліково-аналітичне забезпечення антикризового управління сільськогосподарськими підприємствами на засадах бюджетування

Abstract

The article is dedicated to investigating the peculiarities of organizing the accounting and analytical support for crisis management of agricultural enterprises based on budgeting principles. It is noted that due to the negative impact of the state of war, the agricultural sector has suffered significant losses, and agricultural enterprises have faced numerous challenges that threaten their economic security. The necessity of continuous monitoring of the most important accounting objects of enterprises, taking into account quarterly changes, and implementing preventive measures based on an effective accounting and analytical system, which is the key to efficient crisis management of agricultural enterprises, is substantiated. A methodical approach to forming the organization of accounting and analytical support for crisis management of enterprises based on budgeting is presented. This approach is capable of providing management with the necessary information to make informed decisions to prevent a crisis state and develop measures in line with modern crisis management requirements through the identification of future events, the state of the enterprise, risks, and crisis threats. Based on this approach, the budgeting functions in the accounting and analytical support of crisis management of enterprises are delineated. Recommendations for developing budgets for agricultural enterprises, taking into account the specific features of their production activities, are provided. The desired effect of implementing the proposed accounting and analytical support for crisis management of agricultural enterprises based on budgeting principles should manifest itself in ensuring timely identification of risks and signals of a likely crisis state, the causes of its occurrence, informational support for contemporary crisis decisions, and the promotion of the development of effective strategies and measures to preserve the sustainability of agricultural enterprises in the agricultural sector as a whole.