Cost accounting for the production of dairy cattle products in the context of digitalization: Internal control and management issues

Abstract

Subject. This article discusses the issues of digital transformation and the internal control services’ work optimization at agricultural enterprises. Objectives. The article aims to assess opportunities to minimize the agricultural production cost and develop business in the context of digitalization. Methods. For the study, we used the general scientific research methods. Results. For the agro-industrial complex enterprises, reducing the production cost and achieving high profitability of production are of a great importance. Automation of internal control procedures will help identify errors, determine the most promising areas for the development of the enterprise, and provide access to a significant amount of information. Relevance. The results of the study can be taken into account by the heads of agricultural enterprises when choosing automated programs to optimize the costs of internal control.