ОРГАНІЗАЦІЯ ВНУТРІШНЬОГОСПОДАРСЬКОГО КОНТРОЛЮ В АГРАРНИХ ПІДПРИЄМСТВАХ ТА ЙОГО ВДОСКОНАЛЕННЯ

Abstract

The article discusses the features of organizing on-farm control in agricultural enterprises. To begin with, we examined the development of the agricultural sector in Ukraine in recent years and the impact of the war on it. It was the agricultural sector that proved to be the most resilient during the war and supported the economy of our country in more difficult times. It has been studied that the agricultural sector in Ukraine is developing at a rapid pace, which is why it is necessary to use and implement an effective system of on-farm control. The Ukrainian government should develop the agricultural sector and focus on building effective government programs to stimulate exports and maximize government support. Next, we analyzed the essence of on-farm control over the interpretations of various scientific researchers and determined the most appropriate interpretation, in our opinion. It has been determined that on-farm control is a system of methods and procedures carried out by company management in accordance with current legislation and internal regulations, contributing to the improvement of production and economic activities and the high-quality implementation of management decisions and job responsibilities by employees. For agricultural companies, on-farm accounting is extremely important, because management needs to monitor all business processes, which start from the purchase of materials and end with the sale of finished products. As a result, we proposed an electronic digital control program "Digital Company", which should help optimize costs in all business processes and departments of agricultural enterprises. Without organizing effective work of on-farm control, it is impossible to achieve the implementation of any socio-economic development strategy for the future. In addition, it should be noted that on-farm control, acting as a source of information, largely makes it possible to determine the adoption of management decisions. Therefore, on-farm control acts as a significant element of the economic security system in agricultural enterprises, and the "Digital Company" electronic management system we propose will allow you to quickly see a holistic picture of all business processes of an agricultural enterprise.