ТЕОРЕТИЧНІ ЗАСАДИ ІНФОРМАЦІЙНОГО СУПРОВОДУ УПРАВЛІННЯ В АГРАРНОМУ СЕКТОРІ В УМОВАХ СТАЛОГО РОЗВИТКУ

Abstract

The article is formed on the theoretical positions of perspective development of accounting in the direction of information support of management in the conditions of sustainable development, one of the directions of which is based on formation of theoretical bases of accounting of potential and its measurement and capitalization. The challenges and problems of the information management system, which complicate the implementation of the strategy of effective management and capitalization of agricultural enterprises, are summarized. Including: digitalization of production processes in agriculture, which requires synchronization of information support with modern digital devices and technologies for collecting and accumulating primary accounting data; increasing the level of the shadow economy both in the agricultural sector and in general, which requires increased transparency, reliability and validity of accounting and reporting; decentralization of power, which necessitates strengthening the information support of rural communities and local governments on the resources and potential of rural areas; export orientation of the agricultural sector and the need for reliable information levers to strengthen the competitiveness of Ukraine and its positioning in international markets; lack of a reliable consolidated information base of indicators of agricultural development, different methodology of generalization of information in state departments, superficial statistics of households, family farming, non-transparency of statistics of agricultural holdings; selectivity, formality of preparation and reduction of the number of indicators of statistical reporting, which leads to loss of user confidence in this source of information, the use of alternative sources of information with unconfirmed reliability. The article is presented updated theoretical principles of management information support in the context of sustainable development. Problems and challenges of modern development of accounting and information support of management of subjects of agrarian business are generalized. The approach is formed according to which information support of branch management is presented by formal and informal (alternative) component. The functionality of accounting has been expanded as a basis for information support of management from purely managerial to accounting for sustainable development, in particular in the sense of capitalization of national wealth. Consideration of accounting as a component of sustainable development has allowed expanding its subject in terms of capitalization of national wealth, objects – human and natural capital of enterprises, government agencies and local communities.