Marketing, Logistics and Accounting-Analytical Support of Agrarian Business under Conditions of Sustainable Development and Digitalization

Abstract

The article examines the role of marketing, logistics and accounting-analytical support in the management system of agrarian business under conditions of sustainable development and digitalization. The relevance of the study is determined by the growing importance of sustainable management approaches, digital transformation of business processes and the necessity to improve the efficiency of resource utilization in the agrarian sector.

Purpose. The purpose of the article is to investigate the role of marketing, logistics and accounting-analytical support in ensuring sustainable development of agrarian business under conditions of digitalization, as well as to substantiate directions for improving management efficiency at agrarian enterprises.

Methods. The study is based on general scientific and special research methods, including methods of analysis and synthesis, comparison, systematization, generalization and logical analysis. Scientific publications of domestic and foreign researchers on sustainable development, logistics management, digital transformation and accounting-analytical support of enterprises were used as the theoretical basis of the research.

Results. The study determined that marketing plays an important role in adapting agrarian enterprises to market requirements, forming competitive advantages and establishing long-term relations with consumers and business partners. It was established that logistics management contributes to optimization of material flows, transportation, warehousing and supply processes, which positively affects economic efficiency and environmental sustainability of agrarian enterprises.

The article substantiates that digitalization significantly transforms approaches to management of marketing, logistics and accounting processes. The use of ERP, CRM, WMS and BI systems ensures integration of information flows, automation of business processes, improvement of analytical support and transparency of enterprise activities. It was determined that digital technologies contribute to operational decision-making, cost optimization and improvement of resource management efficiency.

Special attention is paid to the role of accounting-analytical support in the system of sustainable development of agrarian business. The research proves that accounting and analytical information forms the basis for evaluating enterprise performance, monitoring costs, assessing efficiency of resource utilization and ensuring management transparency. It was established that integration of marketing, logistics and analytical approaches contributes to improvement of management quality and adaptation of enterprises to modern economic conditions.

Conclusions. The research showed that sustainable development of agrarian business requires a comprehensive combination of marketing, logistics and accounting-analytical approaches together with active implementation of digital technologies. Digital transformation contributes to increasing efficiency of enterprise management, improving transparency of business processes and strengthening competitiveness of agrarian enterprises under modern economic conditions. The practical significance of the obtained results lies in the possibility of applying the proposed approaches for improving management systems and ensuring sustainable development of agrarian enterprises.