ACCOUNTING-ANALYTICAL, MATERIAL-TECHNICAL SUPPORT OF AGRICULTURAL ENTERPRISES IN THE MANAGEMENT SYSTEM OF MARKETING RESEARCH AND CONTROL
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.2, No. 82)Publication Date: 2024-02-29
Authors : Balanіuk Ivan; Kuzmin Tetiana; Smushak Mykhailo; Vovchuk Vladyslav; Kobiliansky Vitaliy;
Page : 62-70
Keywords : accounting-analytical support; material-technical support; agricultural enterprises; management system; marketing research; control system;
Abstract
The article examines and justifies the system of accounting-analytical and material-technical support of support of agricultural enterprises. It has been emphasized that the accounting and analytical support should be considered as a system of accounting, analysis and control, which together, through information flows, ensure effective management of enterprises in a competitive environment. The main components of accounting-analytical are support identified, namely: accounting and analytical. It has been proven that the accounting component of accounting-analytical support plays a key role in the accounting system of agricultural enterprises. This component includes processes of collecting, systematizing, and registering financial information related to all aspects of economic activity. It is noted that the analytical component allows identifying internal reserves and forecasting the development prospects of the enterprise. Furthermore, it is stated that accounting-analytical support includes accounting and analysis of material-technical support for agricultural enterprises. Thus, material-technical provision is a system of organizational and managerial measures aimed at providing the enterprise with necessary material and technical resources for efficient production, servicing consumer needs, and ensuring the functioning of all production processes. The article also highlights that marketing research occupies a special place in the modern marketing concept, and its main purpose is to collect, analyze, and interpret information for making marketing decisions, such as market selection, types of activities, product assortment, and services. The key stages of conducting marketing research for the economic activities of agricultural enterprises have been outlined. It was determined that the control system of the enterprise is a complex structure that includes organizational, methodical and informational elements aimed at ensuring the efficiency and stability of the enterprise's functioning.
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