Analysis and audit of stone fruit production costs in the fruit and berry sector based on the functioning of cloud technologies and accounting systems of the digital economy

Анотація

The article presents a comprehensive study of the theoretical and applied aspects of cost analysis and auditing of stone fruit crops in Ukraine’s fruit and berry sector, viewed through the lens of the functioning of cloud technologies and accounting systems within the digital economy. The relevance of the research is driven by a combination of contemporary challenges associated with the post-war recovery of the agricultural sector, increasing production and financial risks, the need to enhance transparency in resource utilization, and the growing requirements for the quality of accounting and analytical information amid digital economic transformation. It is substantiated that the production of stone fruit crops (plums, sweet cherries, apricots, and peaches) is characterized by high capital intensity, long biological cycles, seasonality, and a complex cost structure, which complicates the application of traditional accounting, analysis, and auditing approaches. The study demonstrates that fragmented information flows, limited analytical tools, and insufficient timeliness of control reduce the effectiveness of managerial decision-making and increase the risk of distortions in product cost data. The paper reveals the potential of cloud-based accounting and analytical platforms as a tool for integrating primary accounting, management analysis, and audit procedures within a unified digital environment. It is shown that the use of cloud technologies ensures continuous real-time access to data, detailed cost tracking by crops, technological operations, and responsibility centers, as well as the automation of analytical and control procedures. This creates prerequisites for improving the accuracy of cost calculation, the timely identification of deviations, and the reduction of information asymmetry in production management. Special attention is paid to the methodological aspects of cost auditing developed in accordance with International Standards on Auditing and the concept of a risk-oriented approach. The expediency of adapting audit procedures to the specific characteristics of the fruit and berry sector through the use of digital data, automated control tests, and enhanced analytical procedures is substantiated. It is proven that cloud technologies transform cost auditing from a retrospective control function into a tool for continuous monitoring and managerial decision support. The application of a cost-efficiency index is proposed as a universal analytical indicator for comparative assessment of stone fruit production performance. It is demonstrated that integrating this index into cloud-based accounting and analytical systems enables dynamic analysis of the relationship between costs and price parameters, substantiates crop selection decisions, optimizes plantation structure, and enhances enterprise competitiveness. The study confirms that the digitalization of cost analysis and auditing contributes to the formation of a transparent, evidence-based, and analytically rich information base for managing the fruit and berry sector, increases the investment attractiveness of producers, and supports the implementation of sustainable development principles in the post-war period. The obtained results have practical significance for agricultural enterprises, auditors, and public authorities and may be used to develop accounting, analytical, and control mechanisms for stone fruit production in the digital economy. Keywords: cloud technologies, accounting, analysis, fruit and berry sector, audit, accounting and analytical support, post-war recovery, agrotechnological solutions, stone fruit crops, production, plums, sweet cherries, apricots, peaches, digitalization, cloud technologies, post-war period, sustainable development.

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