Agile auditing of business processes in agriculture: Flexible approaches to improving management efficiency

Subject. This article discusses the implementation of agile methodologies created for the IT industry in order to increase the flexibility and efficiency of business processes in agriculture. Objectives. The article aims to offer an original interpretation of the methods of implementing Agile auditing at agricultural enterprises aimed at cost optimizing, and management efficiency and economic performance improving. Methods. For the study, we used the methods of systems, functional-and-structural and retrospective analyses, as well as aggregation, comparison, generalization, and dynamic modeling. Agricultural enterprises of the Krasnodar Krai were considered as a case study. Results. Based on the results of a comparative study of the methodologies of flexible auditing and traditional auditing, the article shows the significant advantages of using the flexible one to reduce costs and improve productivity and management of agricultural enterprises. Conclusions. A well-thought-out and developed programme for the implementation of Agile principles is necessary for the further development of the agricultural sector. Such a programme should cover all stages of business operations, namely from planning and monitoring and up to analysis and optimization.