IMPROVEMENT OF THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT FOR ASSESSING THE EFFICIENCY OF FINANCIAL INVESTMENT PROJECTS IN THE AGRIC

<jats:p>The article examines theoretical and practical approaches to improving the accounting and analytical support system for evaluating the efficiency of financial investment projects in the agricultural sector. The relevance of the study is determined by the need to enhance the quality of information support for investment decision-making under conditions of digital transformation, increasing investment risks, and the post-war recovery of Ukraine’s agricultural economy. The paper substantiates the role of accounting and analytical support as an integrated information system that ensures the collection, processing, analysis, and interpretation of financial and non-financial data required for effective investment management. The current state of accounting and analytical support for financial investment projects at agricultural enterprises is analysed, and its key shortcomings are identified, including insufficient integration of accounting and analytical processes, limited use of digital technologies, and the lack of unified methodological approaches to evaluating investment efficiency. Strategic directions for improving the organisation of accounting for financial investment projects are proposed through the development of analytical accounting, implementation of digital information systems, automation of accounting procedures, and enhancement of internal control. Particular attention is paid to the use of ERP systems, Business Intelligence technologies, cloud platforms, artificial intelligence, and digital dashboards as tools for increasing the efficiency of investment management. The study also proposes a methodological approach to assessing the quality of accounting and analytical support based on an integrated system of indicators reflecting the completeness, reliability, timeliness, analytical value, and digital maturity of information. The practical implementation of the proposed recommendations will contribute to improving the effectiveness of financial investment projects, strengthening the investment attractiveness of agricultural enterprises, increasing the transparency of investment processes, and ensuring the sustainable development and competitiveness of the agricultural sector.</jats:p>