Production cost management in agricultural enterprises based on digital platforms is a set of measures aimed at improving agribusiness efficiency through the analysis of large volumes of data obtained using modern information collection and processing technologies. Modern agriculture faces numerous challenges, including declining yields, high production costs and inefficient use of resources. The authors propose a new classification of cost items adapted to the specific needs of agricultural enterprises, including detailed indicators of the stages of the process chain in crop and livestock production. This information is generated exclusively by digital methods and specialized programs, such as the Russian “Galaktika ERP” system. Use of digital platforms allows us to address these challenges by optimizing production processes, reducing costs and increasing the competitiveness of agricultural enterprises. The study is based on the analysis of data collected using sensors, satellite imagery, drones and automated production management systems. Key areas include: automated material resource accounting; monitoring crop and livestock conditions; forecasting fertilizer and plant protection product requirements; and optimization of logistics operations. Digital technologies reduce fuel, electricity and labor costs and minimize the risk of crop losses. The use of digital platforms contributes to a significant reduction in production costs, improved quality of agricultural products and increased profits for agricultural enterprises. The study confirms the effectiveness of implementing digital solutions in agriculture and emphasizes the need for further development of relevant technologies. Thus, cost management in production is becoming an important tool for sustainable agricultural development, contributing to solving global food problems and ensuring environmental sustainability.

The subject of the research in this article is the search for the main directions for improving the materiality and usefulness of accounting (financial) reporting indicators for internal and external users. The analysis of the opinions of various members of the professional community on the problems of integrated reporting and ways to solve them is given. Different elements of the content of integrated reporting, in particular, their compliance with various norms and requirements of domestic legislation are examined. Attention is drawn to the problems of integrated reporting in the Russian Federation and the prospects for its development, taking into account domestic and international trends. Based on the results, the formation of a domestic accounting standard for the preparation of consolidated reporting, which includes national principles of organization and maintenance of accounting, is recommended. Conclusion dwells upon the fact that the development of internal regulations makes it possible to solve many problems of consolidated (financial), tax and management reporting of eco-nomic entities. The necessity of harmonization of normative documents regulating the procedure for the func-tioning of legal entities and the procedure for the formation of accounting reports is substantiated.

The management structure development and the search for optimal forms of its organization should be considered as one of the main tasks for increasing performance efficiency in modern economic conditions. The paper defines the importance and necessity of systematization and improvement of the methodological apparatus for evaluating the effectiveness of innovative processes in economic systems of various complexity levels. We substantiated the importance of methodological developments in the field of assessing sustainable development effectiveness of economic entities within the agro-industrial complex. The research offers theoretical and practical substantiation of approaches to the study of the innovation process dynamics in order to measure the quality of economic growth of socio-economic systems. The paper contributes to the development of methodology and methodological tools for evaluating the effective aspects of managing the sustainable development of agricultural systems based on the use of management accounting descriptors. In order to ensure sustainable development management, we analyzed the effectiveness of the relevant management actions. The proposed system of performance evaluation criteria is based on the conceptual principles of forming balanced accounting and analytical descriptors that allow evaluating the dependence of performance indicators on the tolerance of sugar beet seeds and hybrids to early frosts.

Relevance. In the context of survival of the majority of companies on the market today, the accounting and analytical aspects of the formation and effectiveness of the equity of organizations are crucial in the process of making financial, economic and organizational management decisions. Research objective: forming the accounting and analytical system of the organization's own capital. Research methods: As a research toolkit, universal methods of cognition were used, such as dynamic, comparative, logical, functional, inductive and deductive, as well as specific research methods analysis and synthesis, modeling, concretization and abstracting, grouping and others.Achieved results and significance of the research: the accounting and analytical system of equity of an economic entity and its subsystem are characterized; on the basis of the research, the concept of the accounting and analytical system of equity was developed, its elements are shown, their brief description is given.

The modern Russian agro-industrial facility, including its key manufacturing industry - agriculture, is characterized by a steady transition from a reproductive type of development to an innovative one aimed at labor productivity increase, an effective implementation of import substitution and exports increase state policy in respect of agro-industrial products. The competitive development of agricultural production, the need to solve a complex set of tasks immediately concerning a multiple increase of domestic agricultural product manufacture, primarily through the use of new biological assets, presupposes an exclusively innovative development of agriculture. It is clear that this situation is associated with the need to find new sources of investment, and to intensify the innovative activity of agricultural enterprises. In these conditions, it is extremely important to consider investment and innovation as a single, integral system, the success of which depends on the level of agricultural production competitiveness and sustainability. Of course, the organization of research work in this aspect requires an adequate understanding of innovations and innovative product content and role, the mechanism of innovation use during their creation.

The need to improve (in a short time) the socio-economic situation in the country appears as a key and most significant priority given in the National Security Strategy of the Russian Federation. Another global economic crisis aggravated by a medical crisis (pandemic), has collapsed the rates of economic growth in almost all regions of the Russian Federation. This situation is even worsening due to the forced preservation of the raw material export as a priority model for the national economy development, a decrease in its competitiveness and a high dependence of the main economy areas on the external economic environment. Chronic adherence of the national economy development to the raw material export model has formed the uneven development of regional economies, systemic unemployment in most constituent entities of the Russian Federation, and a progressive shortage of highly qualified specialists in some regions. Ensuring the sustainable development of the Russian agro-industrial complex and increasing in its economic efficiency are associated with the need to build the prerequisites and conditions necessary for these purposes, one of the main places among which belongs to management accounting. This is natural, because economic relations having viewed through the prism of managerial accounting form the basis for the rise and significant increase in agricultural production, ensuring its safety, appropriate processing, and timely sale of products. Modern strategic management organizational systems of economic entities in the agro-industrial complex have a significant impact on the agro-industrial production efficiency growth. It is clear that this requires the formation of an appropriate accounting and analytical information base, the creation of financial and management accounting, further development of organizational and methodological provisions for the development of management accounting and its organization by centers of responsibility and production management in conditions of economic uncertainty. It is about enhancing the operational and analytical qualities of accounting information. The approaches to the formation of accounting information that have been developed at the end of the 20th century are largely outdated and do not meet the requirements of new (market) economic thinking and do not allow effectively and systematically solve a set of main strategic management tasks by diverse economic entities in modern market structures of the agro-industrial complex in conditions of economic uncertainty. Market thinking presupposes flexibility, operational adaptation and orientation towards progressive forms of management in the structures of the agro-industrial complex and beyond. It should also be noted that the main theories of management accounting are built consistent with the formal logic principles; this does not allow considering to the necessary extent the depressiveness and stagnation of the economy when developing management decisions. The multidimensionality and heterogeneity of the problems facing the system of modern enterprise management determine the diverse nature of relationships, and also contribute to the instrumental and methodological disunity of elements and models of management accounting. The above circumstances actualize the contradiction between the development level and effective use of appropriate technologies and management accounting tools and the lack of their content for use in conditions of economic uncertainty. All this, of course, speaks of the need for fundamental changes in the system of Russian accounting and management of agro-industrial production, which prompted us to take up this research topic.

This article presents a study of the correlation between the economic efficiency of the activities of economic entities and their provision with all the necessary components: land, fixed and circulating capital and qualified personnel. The cognitive model for evaluating the effectiveness included the main descriptors (physical and cost indicators): gross output in current prices, gross income and profit per 1 ha of agricultural land, labor productivity, capital return, endowment with own working capital, profitability of production. In order to improve the efficiency of land use, a solution to the problem of land ownership is proposed.

The article discusses the main problems of accounting and analytical support for the development of dairy cattle breeding in the economic region. The organizational and economic factors of growth in the efficiency of the dairy cattle breeding industry are determined on the basis of the use of digital methods and tools for the formation, processing, grouping, interpretation, use, and storage of economic accounting information.

The formation of market relations and a growing competitive struggle stipulate the necessity of introduction of modern methods of cost management and control by the economic entities. The purpose of this research is to develop the methods of cost accounting and management in the field of industrial sugar-beet growing on the base of the decomposition formation of the management accounting system. For this, the empiric data of 168 agricultural enterprises were used, which allowed grouping these objects of research according to the level of specialization, concentration and intensification of production. A more profound research was performed in the economic entities with the maximal efficiency of the sugar-beet production that can be compared according to the level of the accounting process organization. As a result of solving of the set problems, the classification of the responsibility and cost centers was developed and the method of cost management accounting and calculation of sugar-beet products according to the responsibility centers of the organizations, taking into account the qualitative characteristics of manufactured products, was approved. The practical application of the developed measures gives the powerful capabilities for the formation of the more reliable information of the costs necessary for the efficient management of the studied branch.

The purpose of this study is to develop methods of creation of provision for doubtful debts. It was proposed to use two methods of provisioning for doubtful debts, both individually and in the aggregate. The first method is percentage of sales approach that is used in international standards. Its use requires to calculate the average percentage of doubtful debt by determining the average ratio of the outstanding accounts receivable to revenue volume over 3-5 years. This method is recommended for use to organizations with a large number of debtors with minor amounts of debts. The second method, developed by the authors, takes into account the timing of incurring of debt, the solvency of the debtor and the risk of non-repayment. It is advisable to apply for debtors with significant amounts of debt. Using the author's method, the provision for doubtful debts was calculated according to the data from the existing company "Elephant" LLC for 2015, which resulted in revealing the deviation in the amount of the provision from the actual data. The use of the proposed methods will improve the reliability of the accounting (financial) statements in terms of the reflection of the receivables and simplify the work of accountants in finding a method to create a provision for doubtful debts. Keywords: receivables, doubtful debt, provision, creation, method JEL Classifications: M40, M41, M49