Вплив галузевих особливостей агродіяльності на діджиталізацію обліку
The Impact of Industry-specific Characteristics of Agribusiness on the Digitalization of Accounting

Summary/Abstract: The agricultural sector of the economy is characterized by unique features that are determined by both internal and external conditions of agribusiness. These specific characteristics identify and differentiate agribusiness from other sectors of the economy. The industry-specific characteristics of agribusiness have an impact on accounting, which serves as the primary information generator in the management of agricultural enterprises. The need to explore the prospects of optimizing accounting in the presence of industry-specific characteristics of the agricultural sector highlights the topic of the article and allows for the formulation of its objective. The objective of the article is to identify the industry-specific characteristics of agribusiness and examine their influence on the improvement and digitalization of accounting methodology and organization. The article substantiates the importance of studying the impact of industry-specific characteristics of agribusiness on the organization and methodology of accounting. The main industry-specific characteristics of agribusiness are identified and studied, which need to be considered when improving accounting in agricultural enterprises: "Land as a unique factor of agribusiness," "Distance in agribusiness," "Biological transformations," "Seasonality of agribusiness," "Dependency on natural conditions," "Decentralization," "Integration," "Variability of agrotechnics," "Cyclical operational expenses and revenues," "Multiple cost objects for calculations," and "Management of agricultural resources." The importance of stratifying and classifying the industry-specific characteristics of agribusiness based on criteria such as the degree of control (exogenous, endogenous), human factor involvement (natural, anthropogenic), importance (important, less important), and technological nature (technological, non-technological) is demonstrated. This systematic classification allows for the maximum adaptation of the methodology and organization of accounting in agribusiness to the internal and external conditions of the agricultural sphere during the emergence of the digital economy. It is determined that all industry prerequisites of agribusiness should be attributed to technological consequences of the impact of the digital economy on the digitalization of all accounting processes in agricultural enterprises.

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