Currently, the external conditions for the functioning of industrial enterprises are formed in such a way that the achievement of their goals is seen impossible without the implementation of innovative activities. Due to the high cost of innovations, as well as the need to conduct these processes on an ongoing basis, industrial enterprises lack their own funds to finance innovation activities. The state is interested in the innovative development of industrial enterprises. This is one of the reasons why it participates in the formation of their funding sources. The article substantiates the need for state support, as well as analyzes the options for its provision by type of financing sources. For each type of sources, options for providing large-scale support, implying a large coverage area, as well as point-directed support, are also highlighted.
The article provides a theoretical justification of the concept of lean production, in order to develop the methodology of organization and functioning of the accounting and analytical system in agricultural organizations. One of the key tasks in improving the efficiency of domestic production in the conditions of a downturn in the pace of economic development and limited financing of domestic enterprises is the search for tools and methods to improve production processes in order to save as much as possible of all the resources of the enterprise. To solve this problem, the article presents the author’s model of accounting and analytical interaction of an economic entity within the integrated structure of the agro-industrial complex, built on the basis of the concept of lean production.
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