Strategic Foundations of Accounting and Analytical Support for the Pricing Policy of Agricultural Enterprises

Abstract

Purpose. The purpose of the article is to develop strategic foundations of accounting and analytical support for the implementation of the pricing policy of agricultural enterprises as a tool for enhancing their competitiveness under conditions of modern economic transformations and wartime challenges. Methods. The methodological basis of the study is formed by a combination of general scientific and special research methods, including methods of theoretical generalization, system and comparative analysis, structural-logical method, cause-and-effect analysis, and graphical method. Results. As a result of the conducted research, the essence and substantive characteristics of the pricing policy of agricultural enterprises have been identified, the key components of the accounting and analytical support system for pricing policy implementation have been systematized, and their role in managerial decision-making has been substantiated. It has been proven that the modern accounting and analytical support system should be considered as an integrated mechanism combining financial and management accounting, marketing and logistics analytics, economic analysis, forecasting, strategic controlling, and digital management support tools. The main internal and external factors influencing the formation of the pricing policy of agricultural enterprises have been identified, among which wartime risks, inflationary processes, exchange rate fluctuations, changes in market conditions, logistics constraints, and demand instability are of particular importance. The article proposes a conceptual model of accounting and analytical support for the implementation of the pricing policy of agricultural enterprises, which is based on the integration of information flows, analytical tools, digital technologies, and managerial decision support systems. Conclusions. The practical significance of the proposed approach lies in the possibility of increasing the validity of pricing decisions, ensuring the adaptability of enterprises to crisis conditions, improving the efficiency of cost management, and forming long-term competitive advantages. The expediency of further development of the accounting and analytical support system through the digitalization of business processes, implementation of ERP and CRM systems, automation of analytical procedures, and application of forecasting and risk management tools has been substantiated.