Цифровізація контрольно-облікових процесів аграрних підприємств: оцінка та управління ризиками
Цифровізація контрольно-облікових процесів є вимогою сьогодення через широкі можливості із підвищення конкурентоспроможності та ефективності діяльності, які вона надає підприємствам будьякої галузі. Метою роботи був аналіз ефективності цифровізації контрольно-облікових процесів для забезпечення досягнення основних цілей діяльності підприємств сфери сільського господарства. В роботі застосовано метод статистичного аналізу, описовий та порівняльний методи, а також методи SWOT- та PEST-аналізу. В результаті проведеного дослідження було виявлено, що ринок програмних продуктів для аграрних підприємств продовжує зростати, при чому темп зростання становить 13,5 % на рік. Зазначено, що аграрні підприємства можуть отримати суттєві переваги із застосуванням нових програмних продуктів, що дозволить збільшити швидкість, точність, прозорість та доступність контрольно-облікових процесів. У роботі розглянуто можливості систем Enterprise Resource Planning, які мають широкий функціонал та здебільшого відповідають потребам великих аграрних підприємств. Також, дослідження охоплює розгляд альтернативних інструментів для контролю та обліку, які можуть більше підходити для малих та середніх підприємств завдяки їхній простоті, цільовому спрямуванню та невисоким витратам на впровадження. Через оцінку агросфери України у роботі доведено важливість сільського господарства для держави, що пояснює необхідність пильної уваги до процесів цифровізації в галузі. В якості ефективної системи для реалізації контролю та обліку на національних агропідприємствах, розглянуто BAS АГРО. ERP. У підсумку дослідження відзначено можливості та загрози, слабкі та сильні сторони цифровізації контрольно-облікових процесів загалом. Також, визначено політичні, економічні, соціальні та технологічні фактори, що впливають на ці процеси в Україні
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