INFORMATION MODEL FOR IMPROVING ACCOUNTING AND ANALYTICAL SUPPORT FOR ECONOMIC POTENTIAL MANAGEMENT

Abstract.

The relevance of the study is conditioned by the need to strengthen the management function of an agricultural enterprise that focuses on the principles of sustainable development and aims to modernise accounting and analytical support for managing economic potential. The purpose of the study is to form a strategy for the desired improvement of accounting and analytical support of the enterprise with an emphasis on: reporting on sustainable development; expansion of the analytical complex of indicators of economic potential, capacity and performance of an agricultural enterprise; improvement of accounting and analytical support of enterprises using this information model through updating the documentation of control and audit. The theoretical and methodological basis was formed by scientific methods based on the dialectic of knowledge and objective laws of the development of the economy, nature, and society. Economic and mathematical modelling, systematisation and synthesis helped to develop a strategy to improve accounting and analytical support for managing the economic potential of agricultural enterprises, taking into account the principles of sustainable development. This type of modelling can help to effectively modernise accounting and analytical support for managing the economic potential for agricultural enterprises. The developed information model of selective adaptation helps managers of various levels to monitor the implementation of business processes for improving accounting and analytical support for economic potential management, assess the degree of achievement of priority goals and compliance with the principles of sustainable development. One of the steps of long-term modernisation of accounting and analytical support for agricultural enterprises through the introduction of sustainable development reporting is proposed, which should include indicators and documents on managing the economic potential, economic capacity, and performance of agricultural enterprises. The advantage of this information model is the ability to calculate the complexity index of transformation of accounting and analytical support for economic potential management using the principles of sustainable development, which shows the level of complexity of future modernisation of these aspects.

Keywords: economic power, efficiency, enterprise potential, agricultural production, agricultural organisations, agricultural sector.

https://doi.org/10.48077/scihor.24(2).2021.108-119