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Information × Registration Number 0226U001988, (0125U002430) , R & D reports Title Digitalization of Cost Control and Accounting in the Enterprise Management System: Risk Assessment and Managerial Decisions popup.stage_title Цифровізація контролю та обліку витрат у системі управління підприємством: оцінка ризиків та управлінські рішення Head Vitalyi Kuzema, Доктор економічних наукPotryvaieva Natalia V., д.е.н. Registration Date 04-02-2026 Organization Mykolayiv National Agrarian University popup.description1 Scientific and methodological substantiation and development of practical recommendations for the digitalization of cost control and accounting processes in the enterprise management system, taking into account a risk-oriented approach and the need for effective managerial decision-making popup.description2 Under the current conditions of economic instability and accelerated digital transformation, the digitalization of cost accounting and control within enterprise management systems is becoming a key factor in improving managerial effectiveness. This issue is particularly relevant for agricultural enterprises in Ukraine, which operate under increased financial, operational, and institutional risks, especially during the period of martial law. The paper focuses on the analysis of modern approaches to the digitalization of accounting, control, and cost management processes in enterprises. The state of accounting and control systems in the agricultural sector is examined, and major problems that limit their efficiency are identified. Special attention is paid to the risks arising in financial control, employee remuneration management, asset inventory, and the use of material and fuel resources. The study substantiates the feasibility of implementing digital accounting and control tools based on a risk-oriented approach. Such an approach enables timely identification of deviations, increases transparency of financial operations, and enhances the quality of managerial decision-making. The role of institutional support and regulatory frameworks in promoting digital transformation is analyzed, as well as the possibilities of adapting international experience in digitalization and circular economy principles to the operational conditions of Ukrainian farms. Practical recommendations are proposed, including the integration of automated accounting systems with human resource management, improvement of inventory procedures, optimization of tax accounting, and strengthening control over fuel consumption through the use of GPS technologies. The implementation of these measures contributes to more efficient cost management, risk reduction, and increased financial sustainability of agricultural enterprises. Product Description popup.authors Olena Usykova Olha I. Luhova Maryna V. Dubinina Svitlana Syrtseva Yuliia Y. Cheban popup.nrat_date 2026-02-04 Close