FINANCIAL AND SECURITY DESIGN OF MANAGEMENT ACCOUNTING OF INNOVATIVE AGRICULTURAL ENTERPRISES IN CONDITIONS OF DIGITALIZATION AND MIGRATION RISKS

Abstract

Modeling of the financial and security design of management accounting of innovative agricultural enterprises in the conditions of digitalization and migration risks is proposed. It was determined that Ukraine is currently in the most difficult conditions of its socio-economic, political and social development, and therefore needs to adjust the management accounting policy, especially in the agricultural sector. A system of methods, tools and mathematical models was used for modeling. In particular, in the process of modeling, we used mathematical analysis of nonlinear dependencies of the second order parabolic, hyperbolic and semi-logarithmic functions, coefficients of determination and elasticity, and to check the reliability of the models, Fisher's F-criterion analysis was performed. Modeling the system of financial and security design of management accounting of innovative agricultural enterprises in conditions of digitization and migration risks proved the need to emphasize management policy on several key aspects: increasing business innovation, stimulating the digitalization of economic processes, and accumulating a critical mass of human capital capable of generating innovative projects under crisis conditions and taking into account limited resources. The proposed modeling will be useful for all business entities that take care of effective management accounting and increasing innovative activity in the conditions of digitization and active population migration.