Organizational and economic provisions for accounting and analytical support of marketing activity management of agricultural enterprises

Abstract

The purpose of the work is to study the organizational and economic position of the accounting and analytical support for the management of the marketing activities of an agricultural enterprise. During the work, a set of the following scientific research methods was used: the method of scientific observation and comparison was used to determine the topic, formulate the goal and objectives of the study; the bibliographic method was used to study in detail and understand the relationship between the organizational and economic position and the accounting and analytical support for the management of the marketing activities of an agricultural enterprise; the graphical method was used to visualize the results of the study. It is proved that the basis of the management of the marketing activities of an agricultural enterprise is the organizational and legal position of the accounting and analytical support. The organizational and legal position forms three blocks of information: the first - national level - ensures compliance by business entities with legislation and other regulatory and legal acts aimed at the methodology, formation and reflection in accounting and financial reporting of costs associated with the sale of relevant types of products, works, services, and therefore with marketing; the second - international level - ensures the formation and reflection in accounting and financial reporting of costs associated with the sale (export) of relevant types of products, works, services, and therefore with marketing, on international markets; the third - subject level - ensures the organization and maintenance of accounting, preparation and submission of financial statements at the level of an agricultural enterprise. The importance of forming an organizational and economic position for accounting and analytical support for the management of marketing activities of agricultural enterprises with a division into internal and external marketing information flows has been proven. Internal and external marketing information flows are transferred to the further processing process using procedures, methods, tools for processing, analyzing and storing information. The above indicates the importance of implementing the identified issues not only in theoretical but also in practical dimensions, which will serve as the basis for further research.