Methodological framework of accounting policy for the production potential of agricultural enterprises

Abstract

Abstract. The relevance of the study is determined by the need to develop an integrated accounting and information system for managing the production potential of agricultural enterprises under conditions of increasing resource constraints, transformation of production processes, and growing requirements for analytically grounded managerial decision-making. The purpose of the article is to develop a methodological framework of accounting policy related to the production potential of an agricultural enterprise through the formation of an information system architecture and a methodology for structuring accounting data to ensure comprehensive reflection, analysis and management of the components of production potential. The study applies methods of theoretical generalization and system analysis to determine the economic essence of production potential, structural-logical modeling to construct an information model for managing production potential, as well as classification and grouping methods to develop a data map of information support and a system of managerial reporting. The article substantiates the necessity of forming a methodological contour of accounting policy for agricultural enterprises as an element of information support for managing production potential. Production potential is considered as a system of interrelated components – resource, technological, human, organizational and innovative – information about which is generated in the accounting system and transformed into managerial analytical indicators. A structural and logical information model of the management contour of production potential has been developed, reflecting the flow of information from primary accounting data to analytical indicators, key performance indicators and managerial decisions. A data map of information support for the production potential of an agricultural enterprise is proposed, determining the relationship between potential components, financial accounting objects, sources of information, analytical dimensions and key performance indicators. In addition, a basic set of managerial reporting forms for crop and livestock production has been developed, ensuring the systematization of information flows and providing an analytical basis for monitoring and strategic management of enterprise development. The proposed methodological approach to the formation of accounting policy enables the integration of financial and managerial accounting within a unified information system for managing the production potential of agricultural enterprises. Implementation of the proposed model contributes to increasing the analytical capacity of accounting information, the development of a system of relevant efficiency indicators and strengthening the information support for managerial decision-making regarding the use and development of production potential.