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The article examines the main economic trends of automation and digitization of management accounting in agricultural enterprises. It is emphasized that the automation of management accounting allows optimizing the processes of information collection and processing, increasing the speed and accuracy of accounting. It is indicated that the digitalization of management accounting is the next step in the development of automation, allowing the use of new digital technologies to improve accounting and data protection. Modern trends in automation and digitization are considered, in particular: integration of ERP systems, use of IoT (Internet of Things), big data and analytics, automation of accounting. The main areas of application of digital management accounting have been studied. The main advantages of automation and digitization of management accounting of agricultural enterprises are presented. Digitization makes it possible to improve cooperation between production chains of agricultural products. Digital technologies enable agricultural enterprises to actively communicate with their customers, receive feedback, answer questions and solve problems. In agriculture, digital technologies can and will modernize the agricultural sector, promote innovation in agribusiness, and create new opportunities for commodity producers. Digital technologies can be useful at all levels of the value chain. This helps maintain consumer trust and loyalty. Implementing and maintaining digital technologies can be costly for agricultural businesses. They must be willing to invest in hardware, software, and staff training. It is indicated that the development of digital technologies, such as ERP systems, IoT, Big Data, drones, satellite technologies and cloud services, provide agricultural enterprises with competitive advantages and contribute to their sustainable development. It was concluded that blockchain technology can become an effective tool for the digitization of management accounting, providing transparency, data protection and optimization of document flow.
Ihnatenko et al. (Mon,) studied this question.