DEVELOPMENT OF ACCOUNTING AND CONTROL METHODOLOGY AND ANALYTICAL PROCESSES OF AGRIBUSINESS IN THE DIGITAL ECONOMY
The rapid development of electronic and digital information technologies (open IT platforms, innovative cost accounting systems, cloud technologies, a single international format for submitting financial statements in electronic format XBRL ("extensible business reporting language") and others), significantly increase the efficiency of accounting and control and analytical processes (identification and processing of data on internal business processes of economic entities of the agricultural sector of the economy and on the state of factors of the external market environment). On the other hand, in the new conditions, managers and specialists of economic entities are obliged to solve difficult adaptation tasks of reformatting systems of methodological support for accounting, control and analytical processes and the preparation of internal and public reporting. The solution of this problem is complicated by a number of objective and subjective factors. This is partly due to the lack of a comprehensive control system, which should include two complementary functions: institutional (state-governmental) and intra-corporate financial control. The obligation to exercise internal control is established by the Federal Law «On Accounting» № 402-FZ and is assigned to economic entities. Without claiming to be the completeness of the solution of the indicated problem, the authors of the article offer their own vision of the development of the methodology of accounting, control and analytical procedures of agribusiness in the context of the widespread use of digital technologies for the formation of information in the justification and adoption of management decisions.