Branch Features of the Automated Accounting Organization at Agricultural Enterprise

Digital technologies, including the Internet, mobile technologies and devices, data analytics, artificial intelligence, digitally-delivered services and apps are changing agriculture and the food system. Examples abound at different stages of the agri-food value chain: farm machinery automation allows fine-tuning of inputs and reduces demand for manual labour; remote satellite data and in-situ sensors improve the accuracy and reduce the cost of monitoring crop growth and quality of land or water; and traceability technologies and digital logistics services offer the potential to streamline agri-food supply chains, while also providing trusted information for consumers. The purpose of the article is to reveal the possibilities that digitalization brings for automatization of the accounting of agricultural enterprises in the context of such sectors as crop production, livestock farming and the use of land shares and elevators. The advantages of using modern means of automation of production processes and individual accounting sections at agricultural enterprise were disclosed. The functional tools of modern information systems for the collection, processing and presentation of information on the production of crop, livestock production, the efficiency of the use of land resources and elevators were disclosed. The level of automation of individual sections of agricultural production was characterized, in particular: monitoring the state of crops, milking cows, drying and storing grain in an elevator. The conceptual foundations of the formation of a modern database of land shares were substantiated. Such database will allow the management of the enterprise to avoid various subjective nuances in the relationship between lessors and tenants. Although today the level of automation in Ukrainian agricultural enterprises remains low, however, the high profitability of the agriculture and the undeniable advantages of automated accounting and production prove that over time, the management of agricultural enterprises will invest more in modern technologies, which is undoubtedly the main way to increase competitiveness in the conditions of fast changing market.