FORMATION OF CONDITIONS FOR INCREASING THE EFFICIENCY OF ACCOUNTING AND ANALYTICAL SUPPORT OF LEASE RELATIONS OF AGRICULTURAL ENTERPRISES
Abstract
Introduction. The development of lease relations of agricultural enterprises determines the need to form appropriate information support for the company's management, which is the basis for making managerial decisions on the means of forming the resource base of economic activity. Therefore, appropriate accounting and analytical support is needed that meets the requirements and requests of various users of economic information. Therefore, it is necessary to take into account the conditions for the formation and use of information to form its value, which determines the relevance of this study. Purpose. Determine the prerequisites for increasing the efficiency of accounting and analytical support for development in the context of the development of lease relations of agricultural enterprises and the formation of appropriate proposals for technical regulation of the functional load of the information base of an agricultural enterprise. Methods. The research was conducted on the basis of the use of monographic, historical, abstract and logical methods. The methodological basis for the study of the material was the dialectical method of cognition of social and economic phenomena. Results. Based on the results, a technical (component) contradiction of the accounting and analytical functions that form its basis is revealed. This contradiction is determined by a significant difference in approaches to obtaining results: high-quality performance of the accounting function requires strict adherence to regulated rules and standards, while high-quality analytical support is based on original solutions that reflect the essential features of doing agricultural business in certain conditions. Given the likely sanctions from regulatory authorities for non-compliance with the rules of accounting procedures, we believe that it can become a significant obstacle to the formation of high-quality analytical support due to the risk of going beyond the regulated rules. This potentially reduces the effectiveness of analytical support for enterprise management. Discussion. Potentially, this contradiction can be resolved by providing appropriate technical conditions in accounting automation systems by combining information accumulation tools: separating accounting and analytical functions at the accounting stage and combining them at the level of analytical functions. The technical prerequisites for this process are presented by OLAP, which is a concept for organizing information systems for accounting and analytical support of an agricultural enterprise in general, and lease relations in particular. This technology allows you to organize the structure of economic information obtained from different sources according to a single typology.
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DOI: https://doi.org/10.35774/ibo2021.03-04.022
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