FINANCIAL RESULTS OF AGRIBUSINESS ENTERPRISES IN THE CONTEXT OF DIGITALISATION: AN ACCOUNTING AND ANALYTICAL APPROACH

Abstract

The article analyses the specific features of digitalisation's impact on the financial performance of agribusiness enterprises in the context of wartime and post–war challenges. It is substantiated that the transformation of the agricultural sector driven by digital technologies is changing traditional approaches to the formation, accounting, and analysis of financial results. Particular attention is paid to the accounting and analytical approach as a modern tool for managing financial efficiency, integrating accounting data, analytics, and managerial decisions into a single system to support business processes.

The study found that the financial performance of agribusiness enterprises is sensitive to external risks, particularly economic instability, logistical constraints, and wartime threats. At the same time, the implementation of digital solutions, including ERP systems, business analytics, cloud platforms, Internet of Things (IoT) technologies, and predictive analytics, enables enterprises to maintain control over financial flows, improve profitability, and enhance the transparency and accuracy of managerial decisions.

It is established that the current digital transformation of the accounting and analytical environment is accompanied not only by benefits but also by several barriers: insufficient digital infrastructure, a shortage of personnel with digital competencies, the high cost of software products, information security risks, and methodological uncertainty. The article proposes a vision of the accounting and analytical approach in the digital context as a dynamic management model focused on adaptability, forecasting, and real–time data integration.

The results of the study confirm that a digitally modernised accounting and analytical approach can significantly improve the management efficiency of agribusiness enterprises in conditions of high volatility and uncertainty. It is concluded that comprehensive support for digitalisation in agribusiness at the state, industry, and educational levels is a prerequisite for the sustainable development of Ukraine's agricultural sector.