Аccounting in the system of forming an analytical base for the effectiveness of the use of state support funds in agricultural organizations

Abstract

In modern economic conditions, the role of the agro-industrial complex is growing as a system-forming factor in ensuring the country’s food security, sustainable development of rural areas and solving the problem of rural population employment. Taking into account the specifics of the agricultural sector of the economy, the situation of uncertainty and numerous risks, the issue of improving the system of measures to provide state assistance to agribusiness entities becomes very relevant. Decision-making in this area requires an analysis of the feasibility of the implemented state support measures and an assessment of the effectiveness of the use of state-allocated funds by specific agricultural producers. One of the tools for obtaining objective, timely and reliable information for analysis is management accounting.