Features of state support in the system of food security and the development of accounting and information support in crop production

Abstract

In the system of ensuring the country’s food security, agricultural producers occupy one of the key positions. Conducting agricultural activities is accompanied by certain risks associated with the influence of natural and climatic factors, productivity, changes in prices for raw materials, sales of products. Therefore, state support for the agro-industrial complex and the effective organization of all business processes of an economic entity contribute to improving the effectiveness of the financial and economic activities of agricultural producers. The article considers the procedure for state support of agricultural producers, as well as the impact of the specifics of agricultural production on the accounting process, in particular on the calculation of the cost of agricultural products