THE AUTOMATION OF COST MANAGEMENT PROCESSES IN AGRICULTURE: SYNERGY OF INFORMATION SUPPORT AND PRODUCTION NEEDS

Abstract

The current state of development of agriculture in Ukraine is characterized by the gradual introduction of innovative technologies, primarily information technologies, which are important for improving business processes. These technologies are especially relevant in the context of automating cost management processes, given the extent to which insufficient cost management reduces the efficiency of an enterprise. In the context of cost automation, information support is used, which is essential in order to meet the production needs of an enterprise. The purpose of the article is to theoretically substantiate the main aspects of synergy between information support and production needs of an agricultural enterprise in the context of cost management automation. First, the essence of the cost management process in an agricultural enterprise is clarified. It is determined that this is a separate link of management and economics at an agricultural enterprise, which is a process of targeted impact on the composition, structure, behavior of costs, their accounting and analysis, which ensures constant control of the level of costs and ensures its reduction through rational management. The structure of the cost management system at agricultural enterprises is clarified. The main advantages that an enterprise receives through the automation of the cost management process are determined. The main processes to be automated in this context are considered. The special software used by agricultural enterprises to automate the cost management process is analyzed. The possibilities of information support as the basis for cost management automation are determined. The importance of information support to meet the needs of an agricultural enterprise is considered. Thus, the synergy between information support and production costs of an enterprise is to form an integrated approach to resource management that ensures more efficient functioning of an agricultural enterprise. By implementing modern information technologies that facilitate the automation of cost management processes, an enterprise gains a number of strategic advantages. These advantages include improved cost accounting accuracy, faster management decision-making, reduced error rates, and transparency in planning and control processes. As a result of this approach, the quality of cost management in general increases significantly, which has a positive impact on the competitiveness and long-term efficiency of the enterprise.