IMPROVING THE SYSTEM MANAGEMENT OF FARMS AND AGRICULTURAL ENTERPRISES ON THE BASIS OF CONTROLLING, ACCOUNTING AND INFORMATION FRAMEWORKS

The subject of the research is theoretical and methodological aspects and practical recommendations for improving the system management of farms and agricultural enterprises by supplementing its structure with new components and platforms or frameworks and principles of implementation. The purpose of the work is formulated as a justification of the benefits of system management of agricultural farms and the need to increase its flexibility as a basis for improving productivity by implementing and using the principles of implementation, controlling and situational management, as well as new accounting and information frameworks. The methodological basis of the article were both general and special methods of scientific knowledge. Methods were used: system-structural analysis and synthesis; monographic; accounting; assessment, diagnosis and forecasting based on quantitative accounting and statistical indicators. The article highlights the advantages of system management for farms and agricultural enterprises as system economic entities. That is why system management allows you to take into account their features. Additional types of management and frameworks are defined, the principles which allow to provide flexibility of system management, therefore, to strengthen its efficiency are substantiated. It is determined that with all the obvious advantages, system management needs more flexibility to respond in a timely manner to the challenges of the internal and external business environment, their prevention, leveling. The means of its achievement substantiate certain principles of implementation, use of controlling and situational management, for certain parts of agricultural reproduction, strengthening of other frameworks - accounting, especially for management and control of costs, as well as information on all components of system management. The results and conclusions of the article can be used in the work of managers and owners of farms and agricultural enterprises, in the training of management specialists in colleges and universities. The effectiveness of the use of system management in ensuring the organizational and economic priorities of the development of farms and agricultural enterprises is also determined by its principles: versatility, multidimensionality, hierarchy, diversity of properties, dynamism. Particular attention should be paid to the principle of democratic centralism, which means the delegation of managerial powers to structural units, centers of responsibility, functional managers or departments. Finally, we are talking about the development of accounting and information frameworks as important factors in enhancing the flexibility and, consequently, the effectiveness of system management.