ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕЛЕКТРОННОЇ КОМЕРЦІЇ В АГРАРНОМУ БІЗНЕСІ

Abstract

The article is devoted to the problems of accounting and analytical support of e-commerce in agrarian business. The main ways of developing e-commerce at the agricultural enterprise level are considered as one of the ways to increase the efficiency of its operation: providing competitive advantages by reducing the costs of interaction, expanding markets and business areas and identifying new channels of sales, attracting new and improving old customer service, greater mobility and responsiveness in managerial decision-making. Dynamics of modern internet audience from the point of view of the client component of internet users of web resources is analyzed. The e-commerce industry is described; the most popular shopping sites and the structure of online products are identified. Possibilities of conducting transactions on the internet with the help of electronic trading platforms, message boards and online shops are considered. The order of accounting in the system of accounts the creation and use of the website of the enterprise is analyzed taking into account the way of creation of the site – by its own forces or by a specialized institution. In reflecting the business activities of the enterprise, in terms of accounting and analytical support of doing business, the costs and income they receive under traditional and e-commerce were separated, as most farms conduct mixed activities using traditional sales channels and the sale of products via the internet. The methodology accounting of incomes, expenses and financial results of agricultural enterprises in the section of traditional and electronic commerce is described. The system for accounting the income, expenses and financial results is considered taking into account the sphere of activity of the enterprise. The digital data that will be accumulated on the recommended accounts will form additional information about the composition and amount of such income and expenses, their impact on the financial results of the enterprise. The use of the proposed proposals will increase the efficiency of information support of the needs of internal and external users and will facilitate the process of planning, analysis, control and decision-making of optimal management decisions.