PROSPECTS OF IMPROVING ACCOUNTING AND CONTROL SUPPORT FOR CRITICAL IMPORT GOODS IN THE AGRICULTURAL INDUSTRY

Abstract

The paper presents a comprehensive study of the prospects for improving accounting and control support for operations with critical import goods in the agricultural sector in the context of the transformation of the regulatory environment of martial law. It was found that the economic essence of critical imports is to ensure the continuity of production and economic processes of agricultural enterprises through the supply of strategically important material and technical resources, in particular agricultural machinery, spare parts and production equipment. It was established that in accounting practice, critical import operations are characterized by an increased level of regulatory dependence, the complexity of documentary confirmation and increased currency control requirements. It is proven that the key problem is the lack of a unified methodological approach to identifying, documenting and reflecting operations with critical imports, which leads to fragmentation of accounting information and a decrease in the efficiency of control procedures. The paper justifies the need to integrate customs and tax information systems as a prerequisite for establishing a unified analytical framework for monitoring critical imports, as well as the advisability of implementing a standardized system of primary documentation and creating specialized analytical registers based on HS codes, contracts, and the currency parameters of transactions.The feasibility of implementing a standardized system of primary documentation and forming specialized analytical accounting registers based on UKT foreign economic activity codes, contracts and currency parameters of operations is substantiated. It is established that the digitalization of accounting and control processes and the integration of electronic document flow with information systems of state bodies are key areas for increasing the transparency and efficiency of import flow management. It is found that the harmonization of national accounting approaches with the provisions of international financial reporting standards, in particular regarding the accounting of currency transactions, contributes to increasing the reliability of financial information. It is proven that the application of risk-based approaches to the control of import transactions and the improvement of budget VAT reimbursement mechanisms enhance the financial stability of agricultural enterprises.