Accounting and analytical support for agricultural monitoring as a tool for improving the performance of agricultural enterprises

Abstract

Agricultural monitoring combines systematic data collection on crop conditions and resource use with accounting frameworks that record financial and operational activities. In Ukraine, effective monitoring systems have become essential for maintaining global competitiveness. The integration of accounting and analytical support transforms raw data into actionable insights, linking financial outcomes directly to farming practices.

Problem statement. The core issue lies in fragmented implementation of monitoring systems across Ukrainian agricultural enterprises. Many farms operate with legacy accounting systems that do not communicate with modern analytical tools such as satellite imagery or soil sensors. Small and medium-sized farms face additional barriers including inadequate internet infrastructure, limited financial resources, and a workforce insufficiently trained in data-driven agriculture.

Unresolved aspects. Key challenges include the lack of standardized data formats for integrating accounting information with precision agriculture technologies, insufficient methodologies for linking financial KPIs to agronomic metrics, and limited research on monitoring system performance under wartime conditions. The role of government support in facilitating technology adoption requires further analysis.

Purpose of the article. To substantiate the strategic role of accounting and analytical support in agricultural monitoring and to propose a structured framework for improving enterprise performance in Ukrainian agricultural enterprises, accounting for technological, economic, and human capital constraints.

Presentation of the main material. The article analyzes accounting functions including cost tracking, inventory management, asset utilization, and budget control as they apply to agricultural monitoring. It examines the use of precision technologies such as satellite imagery, soil sensors, and yield monitors for field-level data collection. Special attention is given to integrating accounting data with analytical outputs through ERP systems, enabling return-on-investment calculations for specific inputs. The study also addresses implementation barriers, phased adoption strategies, and the role of KPIs in measuring financial, operational, and sustainability performance.

Conclusions. Accounting and analytical support for agricultural monitoring enhances enterprise performance, strengthens resource efficiency, and fosters long-term competitiveness in Ukrainian agriculture. A structured integration of financial and agronomic data enables enterprises to navigate uncertainty and achieve sustainable growth in domestic and international markets.