ACCOUNTING AND ANALYTICAL SUPPORT FOR THE ACTIVITIES OF AGRICULTURAL ENTERPRISES UNDER MARTIAL LAW

The article discusses the peculiarities of the activities of Ukrainian agricultural enterprises under martial law. The agrarian complex of Ukraine's economy is an important component, but in the context of war, its role has become even more crucial in ensuring food security, export of agricultural products, job preservation, rural development, and the importance of agricultural resources for people's livelihoods in general. It is emphasized that in the context of destruction and limited access to resource and sales markets, accounting and analytical support plays an important role in the effective management of agricultural business enterprises. The article highlights the directions of accounting support for the management processes of enterprises in the agrarian sector of Ukraine's economy. Given the extremely difficult conditions of agricultural enterprises, the management system requires timely, complete, reliable, truthful, unbiased information provided by the accounting system to make management decisions. Accounting at agricultural enterprises of the agro-industrial complex, taking into account many features, is based on the rationality and correctness of its organization. The use of modern accounting programs that specialize in agricultural activities can greatly facilitate the documentation process. In the context of the digitalization of accounting procedures, it is important to rationally organize the document flow of farms, taking into account the specifics of their activities and needs, so that this process is not formal, but effectively implements the execution and processing of accounting documents. Improved documentation will help ensure the accuracy and availability of information, which in turn will allow for informed decision-making, improved financial control, and the development of farms. Thus, improving the documentation of operational and economic activities of farms using modern information technologies is an important step to ensure effective management and control over the activities of the farm and to make informed management decisions.