The article presents a comprehensive author's study of the problem of formation of accounting information using digital platforms and systems in the conditions of transformation of the agricultural sector to the digital economy. With the help of the information generated by the digital platform Agrosignal, an assessment of the availability, dynamics of indicators characterizing the security, movement and degree of use of fixed and current assets is given. The use of information generated by the digital agricultural business management system ensures its efficiency, transparency, diversification and diversity, which, of course, will affect the validity of management decisions made. It is noted that there is a need to revise the existing standards for the expenditure of current assets in accordance with modern realities, which allows for more active use of the regulatory method of planning and control. The problematic aspects of the generated digital information are identified and recommendations are developed aimed at correcting and improving accounting and control work in order to increase its reliability, justification, eliminate the prerequisites for theft and strengthen the protection of material values of an economic entity.
Read full abstract