UDC 657.1.011.56

Authors

Zabaznova D. O.

Abstract

The article considers the relevance of the development of digital technologies in agriculture in general and in agricultural holdings in particular. The main characteristics of agricultural holdings are presented. The possibilities of digital transformation of accounting and control functions are determined by the example of one of the largest agricultural holdings in the Volgograd region - the agricultural holding Helio-Paks. The features of interaction in an agricultural holding were studied taking into account territorial remoteness, economic, organizational, personnel and financial heterogeneity, diversification of capital and assets, degree of motivation and responsibility. The simplification of the possibilities of "digitalization" due to the synergistic effect is considered.

Keywords

digital transformation, agricultural holding, accounting control function, system, continuous monitoring, software product, intercompany accounting, control.