The dissertation advances the theoretical foundations, improves the methodological tools, and develops practical recommendations for accounting and information support of production potential management in agricultural enterprises amid digitalization, resource constraints, wartime risks, and the need to strengthen the strategic resilience of agribusiness.
The study substantiates the expediency of treating production potential as an independent object of accounting and information support for management. It is defined as an integrated structural and functional system of resources, competencies, technologies, and organizational capabilities that transforms the resource base into production results and strategic resilience. Production potential is examined in two interrelated dimensions: as the aggregate of available resources and as a dynamic system through which those resources are realized in the creation of economic value.
The methodological foundations for generating information on production potential are systematized through the end-to-end integration of financial, managerial, and analytical accounting. This approach combines data on resources, the results and possibilities of their use, the consequences of underutilization, internal environmental factors, and the enterprise’s strategic objectives, thereby establishing a basis for identifying development reserves and assessing losses of potential.
A scientific and methodological approach to developing an accounting policy for production potential is proposed. It integrates the resource, human, technological, organizational, and innovative components into a unified financial and managerial accounting system. A four-level formalization of available, realized, unrealized, and lost potential is developed using accounting passports, a monitoring matrix, integrated management reporting, and procedures for identifying reserves and losses.
Provisions for creating an interconnected system of management reports on production potential are substantiated. Their information content, users, reporting frequency, and links with the managerial accounting system are specified. This ensures the consistency and comparability of financial and non-financial indicators and of assessment, forecasting, and monitoring results, transforming management reporting into a tool for supporting operational, tactical, and strategic decisions.
A concept of information and analytical support for strategic management is developed by integrating financial and managerial accounting, digital information flows, an intelligent analytical module, forecasting, and scenario modeling. A conceptual model of the continuous information cycle “accounting data – analytical information – managerial knowledge – strategic decisions” is proposed to ensure the timely identification of strategic gaps and improve the adaptability of agricultural enterprises.
The study proposes an integrated toolkit for assessing production potential, including sub-indices of resource, human, technological, organizational, and innovative potential, an integral development index, a result-interpretation scale, and a matrix of managerial responses. The foundations of continuous strategic monitoring are expanded by combining diagnostics, integrated assessment, forecasting, scenario modeling, implementation control, and performance evaluation within a single management cycle.
The practical significance of the results lies in the development of a coherent accounting and analytical toolkit for objectively determining the level of production potential, identifying growth reserves, assessing losses, and improving the justification of managerial decisions in agricultural enterprises under digitalization and wartime challenges.
