STAGES OF DIGITAL TRANSFORMATION IN METHODOLOGIES AND ORGANIZATIONAL MANAGEMENT OF ACCOUNTING IN THE SPHERE OF AGRICULTURAL ENTERPRISES’ ACTIVITIES

Abstract

The article explores the peculiarities of the methodology and organization of accounting for the activities of agricultural enterprises in the context of digitization. The relevance of the chosen research topic is determined, and factors contributing to the growing needs of agricultural enterprises in digitization tools are formulated. The conditions for organizing accounting for the activities of agricultural enterprises are defined, and a methodology for accounting in the conditions of digitization is formulated. Problems and prospects of implementing digitization tools in the accounting of agricultural enterprises are identified. In this presented scientific article, key aspects of the methodology and organization of accounting, aimed at agricultural enterprises, are scientifically investigated in the context of the growing digitization in this sector. Analyzing the chosen topic emphasizes its relevance in the current conditions of economic and technological development. The article clearly identifies factors that contribute to the increased needs of agricultural enterprises in the use of digitization tools. The impact of these factors on the structure and scope of accounting is discussed, representing a crucial stage in effective enterprise management. Additionally, the conditions for organizing accounting for the activities of agricultural enterprises in the context of digitization are explored. A methodology adapted to the specific features of this sector, where it is essential to consider the specificity of agricultural activities and the use of modern information technologies, is formulated. The final section of the article examines the problems and prospects of implementing digitization tools in the accounting of agricultural enterprises. Key challenges that may arise during the transition to digital accounting are highlighted, and opportunities that this implementation can open up for optimizing management and enhancing the efficiency of accounting processes are discussed.