CLASSIFICATION OF COSTS OF AGRICULTURAL ENTERPRISES IN THE DIGITAL ECONOMY

The article explores the prospects of using the digital economy in agricultural enterprises. In the context of globalization processes, agriculture needs to change, and digitalization is a key factor in this, which will increase the competitiveness of the agricultural sector. For the of effective management of agricultural enterprises, it is necessary to classify and systematize the costs that arise during production processes. The factors that influence the formation of costs were identified: production and non-production. These factors are interdependent and affect the quality of production. These factors are important elements in the formation of costs and their classification at agricultural enterprises. The importance of classifying the costs of agricultural enterprises from the point of view of accounting and control is substantiated. On the basis of the analysis, the author reveals the component structure of costs for efficient production of agricultural products, which is an integral part of improving the functioning of pro- duction. Three stages of cost formation at enterprises have been allocated. The author's own format of classification of costs by types of profit (covered, partially covered, uncovered) and costs of emergency events (spontaneous) is proposed and systematized. Agricultural production depends on many factors, especially natural and climatic ones. Therefore, such costs must be included in the formation of general cost information. These costs are unpredict- able, so the company should always have additional resources to use in any such situations. Thanks to the use of the digital economy and the latest technologies, all information on costs in general or by business units is promptly collected and analyzed and delivered to the manager in a timely manner. Accordingly, the manager can effectively and timely make management decisions to reduce costs or distribute them among departments or workshops. The introduction of various digital technologies has a positive impact on the operations of agricultural enterprises and, in the future, on their competitiveness in the international arena.