Automation of accounting in agro-industrial enterprises with the use of unmanned aerial vehicles (uavs)

Abstract

The article is devoted to theoretical and practical aspects of automation of the accounting of agricultural enterprises activity. The purpose of the article is the theoretical basis and practical implementation of the possibility of accounting of documentation, inventory, estimate, costing, reflected in the accounts of operations of vegetable products growing (agricultural work) using drones. The object of the research is the organization of the automated accounting of agricultural enterprises activity. The subject of the research is a set of theoretical, methodological and practical aspects of the automated accounting of agricultural enterprises activity with drone using. Methods of analysis and synthesis are used to structure the domain of research, based on the identification and formalization of the automation accounting processes of agroindustrial production using information and communication technologies. The results of research and innovation: the questions of automation of the primary accounting and inventory with detailed fragmentation and parameterization have been considered, recommendations on the implementation of the automated algorithm and control costs of planting materials, fertilizers, plant protection, fuels and lubricants, wages have been suggested in the article. The information model of an automated system of cost accounting of agricultural enterprises to monitor deviations 461Business Economics

from the norms and costing of cost in growing vegetable products has been designed. Improve the organization of accounting in the cloud environment with distributed data access internal and external interested users to information about the activities of agricultural enterprises. However, public access to a single database can lead to loss of confidential information, which requires the development of effective methods of information protection of the accounting system.