Agrarian Economy 2022 Т. 15 № 1-2: 115-126

Accounting of growing energy willow in the system of managerial information technologies of energy crop production

Hnatyshyn L., Doctor of Economic Sciences, Professor
ORCID ID: 0000-0003-4425-0514
Prokopyshyn O., Candidate of Economic Sciences, Associate Professor
ORCID ID: 0000-0002-7027-3499
Lviv National Environmental University
Vasylishyn S., Doctor of Economic Sciences, Associate Professor
ORCID ID: 0000-0001-5023-9878
State University of Biotechnologies

https://doi.org/10.31734/agrarecon2022.01-02.115

ANNOTATION

The research proves the necessity to study the methodological specificity of accounting of the technological process of growing energy willow and to develop the theoretical and practical content of the accounting support for management of the bioenergy crop production that is caused by aggravation of the world energy crisis. Biomass and chips are identified as separate objects of accounting that complies with the international and national principles of accounting and legal requirements. It is confirmed that the scientific and theoretical substantiation and practical improvement of the methodology of accounting of growing energy willow is focused on demands of the information and managerial format of the bioenergy crop production. The works substantiates methodology of the primary, analytical and synthetic accounting of growing energy willow and accounting of finished products in the conditions of applying accounting software BAS. Particular attention is paid to specific aspects of accounting, which reflect peculiarities of the technology of growing energy willow. The authors of the research describe the procedure of calculating finished products (chips) and supply a model of accounting costs for growing energy willow, as well as outcome of final products in the system of accounting and documents. It is noted that efficiency of growing energy willow and accounting of chips of the appropriate quality depends on application of modern methods of management, mechanization and automation of accounting and production processes, use of innovative digital technologies. The work analyzes impact of digital technologies on the stages of energy crop production. The research outlines digital information instruments of managing the process of energy crop production, among which the key position is taken by automated accounting programs. It is proposed to apply an innovative approach to improve the accounting and analytical support in in terms of introducing new technologies of growing energy willow and supplying scientifically substantiated strategies of the bioenergetics sector development by means of digitalization of the accounting and production processes.

KEY WORDS

energy willow, accounting, biomass, chips, costs, production, bioenergy crops, management, automation, digitalization

FULL TEXT

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