e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293
← Back Published: 30.09.2026

Integrated Model of Accounting and Analytical Support for Logistics Management of Agricultural Enterprises

Authors

Olena Skuratova National Scientific Centre "Institute of Agrarian Economics", Kyiv, Ukraine ORCID 0009-0002-6785-9525
Maksym Venher LLC “PRIZMA AUDIT”, Ukraine ORCID 0009-0004-1496-959X

DOI:

https://doi.org/10.33146/2518-1181-2026-3(113)-93-101

Abstract

Logistics processes directly affect the cost level, the quality of consumer service, and the financial results of business entities. However, in practice, logistics costs are often hidden because they are difficult to identify due to their dispersion across the accounting system. The article aims to substantiate the theoretical and methodical principles for developing integrated accounting and analytical support for the logistics processes of agricultural enterprises and to develop accounting tools for accumulating, processing, and using logistics information for management purposes. The research methodology includes analysis and synthesis, comparison, and modeling. The empirical component of this study is based on data on the activities of agricultural enterprises and logistics companies collected through questionnaires. The results of the study indicate that existing approaches to organizing accounting and analytical support for logistics processes are characterized by fragmented information flows, insufficient integration of accounting, operational, and analytical data, and limited use of the information obtained to assess the effectiveness of logistics activities. The article proposes an integrated model of accounting and analytical support for the logistics processes of agricultural enterprises, based on the interaction among the accounting system, logistics subsystems, ERP technologies, and external information sources. The model assumes the use of the register of logistics operations, the logistics operation card, and the integrated logistics report as tools for accumulating, systematizing, controlling, and analyzing information. These accounting registers play an important role in the information support system for logistics management and provide functional capabilities to enhance the traceability of logistics processes and control logistics costs. The managerial effects of using integrated accounting and analytical support for logistics processes include: improving information quality, controlling logistics costs, automating accounting processes, supporting management decisions, and ensuring greater competitiveness of the enterprise. Agricultural enterprises can use the study’s results to improve the methodical and documentary support for accounting for logistics processes.

Keywords

accounting and analytical support, logistics processes, agricultural enterprises, logistics operations, ERP systems, integrated logistics report, decision making management
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