Digital accounting and management of economic processes in the agricultural sector

The paper considers the concept, pattern, methodology, models, standard, tools of digital (engineering) management of economic processes in the agricultural sector: the solvency of an agricultural enterprise, the financial condition of an agricultural enterprise, the reserve system and risk situations of agricultural enterprises. The enterprise standard “Organization of control of cash flows of an agricultural enterprise” is proposed.


Introduction
The digital evolution of accounting and control systems requires the use of more advanced digital (engineering) approaches, methods and mechanisms of an accounting and analytical nature, as well as computerization of accounting and control processes in order to ensure a synergistic effect from the coordinated work of all structural units of the enterprise. At the same time, the effectiveness of the activities of both individual structures and services, and the enterprise as a whole, is based on the prompt receipt of reliable and high-quality information by specialists of all levels of management for the rational use of all resources at the disposal of the organization and making relevant decisions in real time.
In Russia, the development of digital accounting technologies began more than 20 years ago at the scientific school of the honorary professor of Don State Technical University (DSTU) V.I. Tkach "System of engineering accounting and management at the micro level", in the framework of which more than 100 certificates of state registration were developed and received in the established manner registration of computer programs, and also published more than 500 papers on the results of research.
Of particular importance for the implementation of Russia's development strategy until 2035 is the widespread adoption of digital technologies in commercial organizations of small and medium-sized businesses, since engineering methods provide increased competitiveness of the enterprise in all areas of its activity.

Materials and Methods
From the point of view of V.I. Tkach, the qualimetric characteristic of digital tools of economic, innovative and technological systems for managing the activities of agricultural enterprises is described by the following establishing positions that determine the differences between engineering methods of accounting and management from traditional ones: -the use of algorithms and accounting digital iterations; -digital mechanisms of double recording reflection; -the use of fractals and aggregates of an economic type; -integration based on an engineering chart of accounts; -management of the virtual potential of the enterprise; -assessment of the backup system of the enterprise; -online risk management; -online digital control; -management of economic processes; -solvency management; -financial management; -management of the organization's property; -determination of the zone of financial stability and security margins; -the use of the concepts of synergism (effective activity) and anergism (inefficient activity) in management; -improvement of the enterprise management apparatus based on the use of a logical chain of activity.
The economic processes of the enterprise under the conditions of using digital, engineering and network forms and methods were handled by many scientists who developed several dozen concepts, patterns, techniques, standards, modules, etc., which can be very effectively used also in agricultural enterprises [1, 2, 3, 4, 5, 6, 11, 13,14,19,20].
In addition, from our point of view, the relevance of strategic accounting, analysis and audit in the management system of organizations of the agricultural sector of the economy has significantly increased, which is determined by the following positions. 1) A large volume of sales in the activities of enterprises of any direction will be information that has an extremely high cost. 2) In the decision-making process that leads to high efficiency, the strategic approach based on the use of strategic accounting data prevails.
3) A strategic analysis of the financial condition and effectiveness of management decisions made by the organization should be aimed, first of all, at identifying the influence of external factors, however, without ignoring the factors of the internal environment. 4) Strategic accounting and auditing, as well as analysis of the financial condition, should ensure the organization's adaptation to the external environment in order to avoid bankruptcy and inefficient use of resources. 5) Organized accounting, analysis and control of the activities of the enterprise operating in the agricultural sector should be oriented towards the time component, i.e. not only carried out in the past, present and future, but also in the context of temporal and territorial fractals. 6) A study of the organization and methodology of digital accounting, analysis and control of the activities of agricultural enterprises should be carried out on a systematic basis, taking into account the analysis of incoming and outgoing external information and providing feedback. 7) Organization of digital accounting and management of economic processes in agriculture is based on the use of structured work plans of accounts, which are closely linked with the internal structure of the organization and external areas of activity: strategic, operational and geographical segments, types of activities, directions of strategic activity, strategic responsibility centers, etc. 8) Organization of digital accounting and management of economic processes in agriculture should take into account risk factors: the scope of legislation, the area of administration of activity, the macroeconomic environment, the competitive environment, the sphere of politics and interstate agreements. 9) Digital accounting, analysis and control of economic processes in agriculture should be aimed at ensuring control over the use of competitive advantages.

Discussion
The blockchain system "Management of economic processes and performance of an agricultural enterprise" provides online management of financial key indicators, such as solvency; cash flows; economic situations; financial condition; property.