IDENTIFICATION OF THE FEATURES OF THE FORMATION OF ACCOUNTING, INDUSTRY AND OTHER REPORTING OF ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX

Issue № 3, 2025, article № 11, pages 144-153

Section: Economics of agribusiness sectors

Language: Russian

Original language title: ИДЕНТИФИКАЦИЯ ОСОБЕННОСТЕЙ ФОРМИРОВАНИЯ БУХГАЛТЕРСКОЙ, ОТРАСЛЕВОЙ И ИНОЙ ОТЧЕТНОСТИ ОРГАНИЗАЦИЙ АГРОПРОМЫШЛЕННОГО КОМПЛЕКСА

Keywords: SECURITY, INVENTORY, CONTROL, OPENNESS, REPORTING, ENTERPRISE OF THE AGRO-INDUSTRIAL COMPLEX, RISKS, ACCOUNTING STANDARDS

Abstract: Regular collection and analysis of reporting data on the activities of agro-industrial enterprises at the state level forms a direct and indirect characteristic of the food security of the Russia, identifies risks and threats, and causes a chain reaction to prevent and minimize them. An economic entity, carrying out economic activities in the agricultural sector, is obliged to provide a set of interrelated reliable information on the availability and dynamics of economic processes in various formats to government agencies and other interested users. Enterprises of the agro-industrial complex must submit accounting, tax, statistical, and industry-specific (including FGIS) reports, observing the requirements of comparability and consistency of analytical, synthetic, quantitative, and non-financial data in all forms presented. Therefore, the process of preparing standard and specialized reports for external presentation is a set of coordinated actions of responsible employees of an agricultural enterprise, presumably possessing the necessary competencies, responsibilities and professional judgment. Annual changes in the requirements for reporting procedures and forms have a significant impact on the accounting and control system of enterprises and require a careful review of the usual procedures and rules established by accounting policies and other internal regulatory documents. The interconnection of diverse quantitative and summary indicators, explanations, adjustments, compliance with logical relationships and control relationships, independent identification of distortions and control over the correctness of reports are important management tasks that are being solved today through the analytical and digital transformation of accounting processes of the enterprise, as well as through the qualitative development of the internal control environment.

Authors: Svetkina Irina Anatolyevna, Gorbunova Oksana Alexandrovna