Open AccessDirections and prospects of sustainable development of the national accounting and analytical system of agricultural formations
Author(s) -
Anastasia S. Babanskaya,
Elena S. Kolomeeva,
Rishat A. Migunov,
Zh. Telegina,
A A Grudneva
Publication year - 2022
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/949/1/012002
Subject(s) - sustainable development , accounting information system , agriculture , national accounts , accounting , agricultural productivity , cost accounting , business , environmental resource management , economics , geography , political science , archaeology , law
In the course of the research, the concept of an accounting and analytical system and its structure are considered. The trends and parameters of the sustainable development of individual elements of the accounting and analytical system are highlighted. The analysis of the current state and assessment of trends in the development of agricultural formations is carried out. It is established that the key direction of the development of agricultural formations, affecting their accounting and analytical system, is associated with the digitalization of production and economic processes. The influence of certain types of technologies on the accounting and analytical system is described. The directions and prospects of sustainable development of the national accounting and analytical system of agricultural formations in terms of information, accounting, analytical and control subsystem are highlighted.