Classification of agricultural activities costs in accounting and control in the conditions of using geo- information technologies

Abstract

Introduction. Activities in the agribusiness sector are characterized by significant variability of costs, which can be explained by the specific organizational and technological features of agricultural production. Among such industry-specific characteristics of the agricultural sphere, in the context of the digitization of socio-economic processes, the impact of geo-information technologies (GIS technologies) is pertinent. For the purpose of effective agribusiness management utilizing modern geo-information technologies, the identification and systematization of costs from the perspective of accounting and control are essential. Operating with high-quality and comprehensive accounting information about agribusiness expenses is an element of management efforts aimed at minimizing and optimizing them, thus defining the relevance of the topic and enabling the formulation of the article’s objective.Purpose. The aim of the article is to identify and classify agribusiness expenses from the standpoint of accounting and control within the framework of implementing advanced geo-information technologies in the management of agricultural enterprises.Methods. In the process of conducting this scientific research, a systematic methodological approach was employed in conjunction with innovative, functional methods, and methodological tools of synthesis, bibliographic, and comparative analysis.Results. The importance and relevance of classifying expenses of agricultural enterprises from the standpoint of accounting and control in agribusiness have been substantiated. The affiliation of classification criteria of agribusiness expenses to three groups (general, industry-specific, specialized) has been explained based on considering the industry-specific functioning of agricultural enterprises. The classification of agribusiness expenses has been carried out according to classification criteria: Inclusion in cost price, Participation in production, Changes in agro-production volume, Economic elements, Expense categories, Production type, Agribusiness stages, Uniform composition, Calculation units, Recognition, Occurrence period, Calendar period, Reporting period, Innovativeness, Capitalization, Appropriateness, Controllability, Relevance, Anticipated occurrence, Extraordinariness, Organic nature, Others. The impact of implementing modern information and communication technologies in the operations of agricultural enterprises on the classification of expenses in agribusiness has been examined. The advantages of utilizing geo-information technologies in expense accounting and control in agribusiness have been identified.Perspectives. The implementation of digitalization advantages in accounting and management processes using geo-information technologies requires the refinement of the methodology for agribusiness expense accounting and control, which will be the subject of subsequent scientific investigations.