ACCOUNTING POLICIES OF AGRO-INDUSTRIAL COMPLEX COMPANIES AS A KEY ELEMENT OF THE CONTROLLING SYSTEM IN THE CONDITIONS OF THE DIGITAL ECONOMY

For the successful integration of agricultural enterprises in the digital economy, it is necessary to develop a set of measures to improve the enterprise controlling system. The main objective of the study is the role of accounting policy as a key element of the accounting subsystem controlling an agricultural company that has a direct impact on the performance of its business activities, as well as largely determining the procedures and methods of management accounting, control, financial reporting, and preparation of information for adoption sound management decisions, as well as theoretical justification for the need to improve the rate of methodological and organizational basis for the formation of accounting policies based on the integration of automated systems into the financial accounting system in the context of its digital transformation. The methodological basis of the research is general scientific and special methods of scientific research. The following abstract logical methods of research are used: methods of analysis and generalization, induction and deduction, statistical methods of analysis of economic phenomena, SWOT method of analysis. The authors disclosed the legal basis for the formation of the accounting policies of agricultural organizations; identified the main approaches to the management of organizations of the agro-industrial complex in the transition to a digital economy, identified their strengths and weaknesses; formulated the objectives of the accounting policies of the organization in the context of the digital transformation of the economy. The existing concepts of accounting policy formation were refined in terms of presenting the financial results of the enterprise as part of improving the controlling system. The theoretical and practical significance of the research lays in the development of the concept of formation the accounting policies of the organizations of the agro-industrial complex with aim to increasey its effectiveness for making strategic management decisions based on modern digital technologies.