FEATURES OF ACCOUNTING IN POULTRY FARMING IN THE CONTEXT OF THE DIGITALISATION OF AGRICULTURAL PRODUCTION

Abstract

The purpose of this article is to summarise and justify the specific features of accounting in the poultry industry, taking into account the characteristics of the sector in the context of digitalisation. Methodology of research. It is based on a systematic approach, an analysis of the regulatory framework, a review of scientific works by domestic researchers, and practical research into the specifics of accounting for biological assets, costs and products in the poultry industry. Findings. It has been established that the poultry industry, as a sector characterised by intensive biological processes, a short production cycle and multi-productivity, requires a specialised approach to the organisation of accounting. It has been established that the key features include the recognition of poultry as a biological asset measured at fair value, the need to account for biological transformations during rearing and productive use, and the complexity of allocating costs between primary, associated and by-products. It has been demonstrated that feed accounts for the largest share in the cost structure, which significantly influences the formation of production costs. It has been substantiated that the existing accounting system does not fully ensure the timeliness and accuracy of information due to the complexity of multi-level technological processes and the significant number of accounting objects. The technological processes of poultry farming (egg incubation, rearing of young stock, transfer between poultry groups, disposal and sale) have been systematised, and their impact on the organisation of accounting and the formation of financial results has been determined. It has been demonstrated that the implementation of digital technologies is a key area for improving the accounting system, as it enables the automation of accounting processes, the integration of data on biological assets and expenses, and enhances the transparency of management information. At the same time, the main limitations of digitalisation have been identified, in particular the high cost of implementation, insufficient digital skills among staff, the lack of specialised industry solutions, and cybersecurity risks. Practical value. This involves the potential to use them to improve the effectiveness of management decisions and to integrate modern digital technologies into the accounting and analytical systems of poultry farming enterprises.