Digitalization of control and accounting processes of agricultural enterprises: Risk assessment and management

The digitalization of control and accounting processes is a requirement of the present day due to the wide opportunities to increase competitiveness and efficiency of activities that it provides to enterprises of any industry. The aim of the study was to analyse the effectiveness of digitalization of control and accounting processes to ensure the achievement of the main objectives of agricultural enterprises. The present study used the method of statistical analysis, descriptive and comparative methods, as well as SWOT and PEST-analysis. The study found that the market for software products for agricultural enterprises continues to grow, with a growth rate of 13.5% per year. It was noted that agricultural enterprises can gain significant advantages with the use of new software products, which will increase the speed, accuracy, transparency, and accessibility of control and accounting processes. The paper examined the capabilities of Enterprise Resource Planning systems, which have a wide range of functionality and mostly meet the needs of large agricultural enterprises. The study also covered the consideration of alternative control and accounting tools that may be more suitable for small and medium-sized enterprises due to their simplicity, targeted focus and low implementation costs. Through an assessment of Ukraine’s agricultural sector, the paper proves the importance of agriculture for the state, which explains the need for close attention to digitalization processes in the sector. BAS AGRO. ERP is considered as an effective system for implementing control and accounting at national agricultural enterprises. As a result of the study, the opportunities and threats, weaknesses and strengths of the digitalization of control and accounting processes in general were noted. It also identified political, economic, social and technological factors that influence these processes in Ukraine