Conceptual plants for obliko-informational security of management of the economic potential of agricultural enterprises

Abstract

The article examines the main conceptual principles of accounting and information management of the economic potential of agricultural enterprises. The main approaches to understanding the concept of enterprise potential, considering its elements, are systematized. Three main approaches are highlighted: resource, effective and strategic (target). The main elements of accounting and information support for managing the potential of agricultural enterprises are highlighted: external marketing information, regulatory and legal support, statistical information system, accounting and reporting system, operational accounting, and reporting system. The depth and completeness of the accounting of all factors affecting the management of the economic potential of agricultural enterprises is largely determined by the state of its accounting and information support. The construction of a system of accounting and information support for the management of the economic potential of enterprises involves the formation of an information base. Based on the tasks of analyzing the potential, recommended analytical indicators for its assessment, a structure of accounting and information support for managing the economic potential of agricultural enterprises is proposed. A step-by-step analysis and assessment of the economic potential, formed taking into account accounting and information support, is proposed for the implementation of the goals and tasks of managing the economic potential of agrarian enterprises. It has been established that the formation of specialized reporting forms in agricultural enterprises allows interested users to obtain more extensive and versatile information about economic business processes, the efficiency of production and sale of agricultural products by individual types, the use of labor resources and their contribution to the final financial results. Particular attention in these reports is paid to the issues of state support and subsidization of agricultural production, tax aspects of activity, state and movement of biological assets, display of information about the costs incurred by an agro-industrial enterprise. Keywords: potential, economic potential, potential management, accounting and information support, agricultural enterprises.