The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.
Introduction. The characteristic features of agriculture in relation to the formation of transaction costs in the agricultural sector compared to other branches of the national economy are its high dependence on the natural environment and biological processes, which causes the manifestation of low stability and predictability of its development. The situation that has developed is caused by the fact that in the system of formation of new economic and agrarian-land relations, along with technological factors, the key place is occupied by institutional factors of the development of the agricultural sector. In this connection, there is a need to study the nature of transactions, transaction costs and assess their impact on reproductive processes in the agricultural sector, as well as to find mechanisms for managing this type of costs in the agricultural sector. Methods. General scientific and special methods of economic research were used in the process of conducting research, in particular: systematic approach, comparative, dialectical, abstract and logical. Results. The proposed methodical approach to determining the amount and structure of transaction costs of agricultural enterprises will make it possible to redistribute internal and external transactions, the essence of which is to compare the amount of transaction costs, the source of which is the company's own divisions, and those arising as a result of market transactions. Discussion. Ukraine's war with Russia caused the appearance of new types and manifestations of transaction costs in the activities of agricultural enterprises. A similar situation will be observed during the period of post-war reconstruction of the agricultural sector of our country. In this regard, scientists are faced with the task of developing methodical approaches to clarifying the economic nature and reflecting them in accounting registers. Keywords: agricultural enterprise, transaction costs, accounting, information, management.
Introduction. The article examines the problems of accounting, control and analysis of future expenses and their role in providing material and technical resources of enterprises, in particular in agriculture and construction.The purpose of the study is the formation of proposals for the classification of costs of future periods, improving the system of their accounting and control in enterprises, improving the analysis of these costs and material and technical resources.Methods (methodology). General methods were used: system approach, induction and deduction, analysis, synthesis and generalization - to improve the classification of future expenses, to provide better information about the material and technical resources of enterprises for future periods, as well as special methods - to form a draft chart of accounts. synthetic account 39 “Deferred expenses”Results. Suggestions have been made to improve the classification of future expenses, which allows a clear understanding of which groups they consist of and what specific costs are included. An improved structure of the work plan of accounts in the part of synthetic account is offered 39 “Deferred expenses” in order to better provide users with more detailed accounting and control information on the composition and structure of future expenses for each reporting date, as well as improved control and analysis of actual future expenses in the current period, which will provide users with reliable information on various types of future expenses. the ability to determine their impact on the financial performance of the enterprise, using general scientific methods and techniques that are adapted to the composition and structure of future expenses, material and technical resources of enterprises.Perspectives. Perspectives. It is expedient for enterprises operating in the field of material production to develop an individualized system of accounting, control and analysis of costs adjusted to their own needs and to provide material and technical resources for enterprises in future periods, which is suitable for effective management decisions.
Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for management decisions not only by management but also by foreign investors, which reduces the inflow of investment into the company and the exit of investors.The purpose of the study is to clarify the content of the organization of accounting of equity in enterprises with foreign investment and study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Research methods. In the process of research on the organization of the accounting process of equity were used general and special methods of cognition. General scientific methods - system approach, induction and deduction, analysis, synthesis and generalization - are used in processing information to clarify the content of the organization of accounting for equity in enterprises with foreign investment. Special methods of cognition are used to study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Results of the research. According to the results of the analysis of literature sources, the content of the organization of accounting of own capital at the enterprises with foreign investments is specified.The provisions of the organization of accounting by clarifying the content of the stages of organization of accounting technology for equity in enterprises with foreign investment: primary, current and final accounting, as well as by specifying the lists of accounting information on equity (primary documents, accounting records, financial statements) , which are used in the accounting practice of enterprises with foreign investment, which necessitated the study of improving the documentation of records in accounting for equity transactions of enterprises with foreign investment.The organization of accounting of own capital at the enterprises with foreign investments on the basis of substantiation of influence of provisions of contract, constituent documents and accounting policy on the order of the organization of document circulation and formation of organizational nomenclatures of accounting is improved.The need for the formation of accounting nomenclatures for the organization of the accounting process as a whole, and the need to determine the accounting policy form of accounting and the procedure for registration of accounting information on equity in the registers of analytical and synthetic accounting.The list of provisions of the contract agreement which is defined proceeding from needs of its participants is resulted, and the aspects of legal maintenance of joint activity at drawing up of the contract agreement are defined.Perspectives. These results create prospects for the adaptation of modern enterprises with foreign investment to the needs of international capital markets, and with the help of specific organizational accounting regulations - accounting policy, which covers a set of principles, methods and procedures - the rules of equity accounting.
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