SMART FINANCIAL AND PERSONNEL DESIGN OF ACCOUNTING OF INNOVATIVE AGRIBUSINESS IN THE CONDITIONS OF MANAGING CHANGES IN THE DIGITAL ECONOMY

Abstract

In modern conditions, when the world society is faced with a food crisis, the growth of efficiency of the agrarian sector becomes the key not only to ensuring national security, but also to a condition for overcoming the global food shortage. However, the national agricultural sector of the economy is functioning under unprecedentedly difficult conditions, primarily related to military aggression on the part of the Russian Federation. Therefore, ensuring the effective functioning of agribusiness under current conditions is an important but complex task that needs to be addressed immediately. The management's special attention is drawn to the problem of financial support and accounting of the functioning of an agrarian enterprise in the conditions of managing the changes faced by the economy of Ukraine.