ACCOUNTING AND ANALYTICAL SUPPORT OF MARKETING ACTIVITIES OF AGRIBUSINESS ENTERPRISES

DOI: 10.31673/2415-8089.2025.025333

Abstract

The article addresses the challenges and conceptual foundations of forming a
modern accounting and analytical support system for marketing activities in agribusiness enterprises
under conditions of digital transformation and increasing competition. The study focuses on
identifying the current state and shortcomings of accounting practices related to marketing
expenditures and highlights the lack of systematic analytical evaluation of marketing performance in
most agricultural enterprises in Ukraine.
Particular attention is given to the necessity of integrating accounting systems with modern
information technologies such as CRM platforms, data warehouses, and business intelligence tools.
This integration is considered essential for transitioning from descriptive to predictive analytics in marketing management. The study substantiates a model of accounting and analytical support that
enables real-time cost tracking, segmentation of marketing channels, evaluation of the return on
marketing investments, and dynamic adaptation to market changes. The model is based on datadriven decision-making and allows for increasing both the transparency of marketing budgets and
the effectiveness of resource allocation.
The empirical part of the research is based on a survey of 30 agricultural enterprises, providing
insights into the existing barriers to digitalization and analytical development. Comparative analysis
with enterprises that have implemented digital systems reveals a higher level of marketing efficiency,
particularly in digital promotion and analytical planning. The proposed approach is relevant for
enterprises seeking to enhance strategic flexibility and long-term competitiveness in the agrifood
sector.
The paper contributes to the theoretical and methodological discourse on marketing analytics in
agriculture and opens new directions for further research on dynamic budgeting, cross-platform
integration, and the development of sector-specific analytical infrastructure for small and mediumsized agribusinesses.
Keywords: accounting, agricultural enterprises, analytical support, marketing management, CRM
systems, data analysis, digital marketing, decision-making, business intelligence, marketing
efficiency, resource allocation, marketing budgeting.

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