Transformation of the cost analysis and audit system in the fruit and berry sector based on cloud technologies and sustainable economic development in the post-war period

Анотація

The article substantiates the need to transform the cost analysis and audit system in Ukraine’s fruit and berry sector in the context of post-war economic recovery and the implementation of sustainable development principles. It is emphasized that the current state of the sector is shaped by complex challenges arising from the consequences of military actions, the destruction of production and logistics infrastructure, shortages of financial and labor resources, rising production costs of agricultural products, and increased risks to economic activity. Under such conditions, traditional approaches to cost accounting, analysis, and audit lose their effectiveness and fail to provide adequate informational support for managerial decision-making. It is proven that the restoration of pome fruit production, particularly apples and pears, in the post-war period requires a transition to a digitally oriented cost management model capable of ensuring transparency, adaptability, and economic soundness of production processes. In this context, cloud technologies are considered a fundamental tool for the digitalization of accounting and analytical support in agricultural production, enabling the integration of cost accounting, analysis, and audit into a unified information environment and ensuring continuous access to relevant data. The key limitations of traditional cost analysis and audit models in the fruit and berry sector are identified, including the fragmentation of information flows, low timeliness of analytical data processing, limited opportunities for spatio-temporal analysis, and insufficient integration of production, financial, technological, and economic indicators. It is substantiated that these shortcomings complicate the assessment of the effectiveness of agrotechnological decisions, restrain investment activity, and reduce the competitiveness of domestic producers in both domestic and foreign markets. The advantages of applying cloud computing to create a unified digital environment for cost analysis and audit are demonstrated. Such an environment ensures multidimensional allocation of costs by crop types, individual production plots, technological operations, and production periods. It is noted that cloud platforms enable automated, real-time monitoring of deviations between actual and standard indicators, thereby significantly increasing the responsiveness of managerial actions and enhancing the effectiveness of cost regulation. The article proposes a methodological approach to digital cost auditing based on comparing actual and standard indicators, enabling the timely identification of cost overruns or savings, the localization of the causes of deviations, and the assessment of the economic feasibility of applied agrotechnological solutions. It is proven that transforming cost auditing into a continuous managerial control instrument not only verifies the reliability of accounting data but also improves the quality of strategic planning and financial forecasting in the fruit and berry sector. It is substantiated that integrating cloud technologies into the cost analysis and audit system increases transparency in the financial and economic activities of business entities, minimizes the risk of subjective managerial decisions, improves production efficiency, and strengthens the sector’s investment attractiveness in the post-war period. The implementation of the proposed approaches serves as an informational prerequisite for the restoration of post-conflict territories, the development of family-based and cooperative horticulture, and the alignment of agricultural policy with the goals of sustainable economic development and national food security in Ukraine. Keywords: cloud-based technologies, accounting, analytical assessment, fruit and berry industry, audit, accounting and analytical framework, post-war reconstruction, agrotechnological innovations, pome fruit crops, regulatory mechanisms, agricultural production, apple, pear, digital transformation, cloud computing, post-war recovery period, sustainable development, post-conflict area recovery, national economy.

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