ARTIFICIAL INTELLIGENCE (AI) FOR ACCOUNTING AND ANALYTICAL SUPPORT IN THE MANAGEMENT OF CROP PRODUCTION AND EXPORTS

The article examines the possibilities of using artificial intelligence in the system of accounting and analytical support for managing crop production and export operations. The relevance of the study is associated with the growing amount of accounting, production, logistics and foreign economic information that agribusiness enterprises need to process, particularly under the unstable conditions of the Ukrainian economy. The study identifies the main areas of AI application for automating accounting procedures, analyzing production costs, inventories and revenues, forecasting production indicators, detecting deviations, and supporting management decisions. Particular attention is paid to linking accounting data with information on crop yields, resource consumption, inventories, logistics, export contracts, settlements with counterparties and foreign currency transactions. Such integration provides a more complete basis for assessing production efficiency, determining the causes of changes in costs and financial results, and responding to deviations in a timely manner. An approach to integrating AI tools into the accounting and analytical system of agribusiness enterprises is proposed, taking into account the specific conditions of agricultural production and export activity in Ukraine. The study also considers the use of AI for processing primary and export documents, identifying inconsistencies between accounting and operational data, forecasting production costs and yields, and assessing the possible impact of logistics changes on export results. The main benefits and risks of AI use are outlined, including dependence on data quality, protection of confidential information, possible algorithmic errors, and excessive reliance on automated recommendations. It is emphasized that AI should complement rather than replace accounting procedures and professional judgement. The proposed approach can be used as a basis for further improvement of digital accounting and analytical systems in Ukrainian agribusiness enterprises and for strengthening information support for production and export management.