FORMATION OF AN ACCOUNTING AND ANALYTICAL PRODUCT FOR THE MANAGEMENT OF VIRTUAL ASSETS IN AN AGRICULTURAL ENTERPRISE

Abstract

The article explores the theoretical and methodological foundations for the formation of an accounting and analytical product aimed at managing virtual assets within agricultural enterprises. In the context of digital transformation and the increasing integration of blockchain technologies, tokenization, and smart contracts into agribusiness operations, the need for a structured and adaptive accounting framework becomes particularly relevant. The study emphasizes the importance of recognizing virtual assets as a distinct object of managerial accounting, requiring specialized analytical tools and reporting mechanisms. The purpose of the article is to substantiate the conceptual approach to the development of an accounting and analytical product that ensures effective monitoring, valuation, and strategic management of virtual assets, including digital tokens, virtual rights, and smart-agricultural contracts. The research applies a combination of analytical, comparative, and modeling methods to identify the key components of such a product and its integration into the existing accounting infrastructure of agricultural enterprises. The article analyzes current scientific interpretations of virtual assets and their classification within the accounting domain. It highlights the challenges associated with the valuation and control of intangible digital resources, especially in the agricultural sector, where traditional accounting systems are often not adapted to digital realities. The proposed model incorporates elements of financial accounting, managerial analytics, and IT-based solutions, enabling real-time data processing and decision-making. The practical significance of the study lies in its potential to enhance the transparency and efficiency of asset management in agriculture, improve financial planning, and support the digitalization of rural economies. The article concludes that the formation of a comprehensive accounting and analytical product for virtual asset management is a necessary step toward sustainable and innovative development of agricultural enterprises in Ukraine and beyond.