The possibilities and main directions of application of artificial intelligence for the organization of accounting are shown. The modern level of digitalization of agriculture is presented in the context of the applicability of artificial intelligence elements for accounting automation. The main problems hindering promising areas of digitalization of accounting work in agriculture are shown.

The introduction of modern technologies for growing perennial grasses in feed production has caused the need to improve the methodology for allocating costs by product type. The article describes the current method of distributing the costs of cultivation. The problems of distribution of these costs are revealed. It is proposed to open two analytical accounts for the sowing of a grass mixture of perennial uncovered grasses for a more accurate distribution of costs in the future, in the year of sowing: «The cost of tillage and sowing of perennial grasses», «The cost of caring for crops and harvesting perennial grasses». A new method of cost allocation by types of perennial herb products has been developed.

In the context of digitalization of the agricultural economy, issues of automation of accounting of animals for growing and fattening in the digital accounting of agricultural organizations are becoming relevant. In addition, these organizations must keep records of animals for growing and fattening according to the requirements of new regulatory documents. In this regard, the article defines the tasks of accounting for animals for growing and fattening, provides the procedure for assessing the offspring and gain of animals, as well as animals acquired from outside by purchase, gratuitous receipt, receipt on account of a contribution to a mutual fund, received under contracts providing for the fulfillment of obligations (payment) by non-cash funds. The article proposes valuation of animals for growing and fattening at fair value, taking into account their qualitative characteristics. The methodology for accounting for animals for growing and fattening in accounts at fair value is given. Recommendations have been developed for valuation of animals for growing and fattening after their recognition in accounting, as well as accounting for the impairment of animals for growing and fattening and the creation of an estimated liability for them. The digitalization of operations for the movement of animals during rearing and fattening with full automation of their accounting is proposed.

This article examines the dynamics of acreage, the main elements of production costs, labor costs per unit of production, output and profitability of products as key indicators of the economic development of greenhouse vegetables. The analysis of causal relationships of changes and interpretation of indicators of economic development of the sub-sector is carried out. The main challenges and prospects for the development of greenhouse vegetables industry have been studied, including the dependence of the industry on foreign supplies of components and seeds, the need to expand the range of products and strengthen the export potential of the industry. The results of the study allowed us to conclude that the vegetable growing of greenhouses (horticulture) in Russia has made a significant leap in its development, over the period 2006–2022 significantly increased production volumes and, in general, judging by key economic indicators of development, overcomes sanctions pressure, expressed primarily in the rise in the cost of production and sales logistics.

The peculiarity of economic analysis in modern conditions is a significant change in its tasks and functions, the emergence and development of new relevant directions. Under these conditions, attention to traditional issues of economic analysis, including its classical theoretical and methodological foundations, has somewhat weakened. Meanwhile, in the field of theory of economic analysis, one can find points that require separate explanations, justifications, and adjustments to the methodology. In particular, in our opinion, this applies to such an issue as factor analysis, and the application of its methods to calculate the influence of factors on the effective indicator in additive factor models. This question is considered in this article.

The presented study is aimed at solving the problems of information support for making effective management decisions in the field of vegetable growing in Russia based on the use of technologies and tools that automate complex algorithms of statistical analysis, which expands the range of users of up-to-date, reliable and complete information on the factors that shape the volumes and efficiency of production in the vegetable growing industries. The information system proposed by the authors, developed on the basis of the PyCharm2023.1 programming environment using the Python programming language, allows the user to obtain statistical characteristics of the phenomenon under study, apply methods of correlation and regression analysis, ANOVA to identify cause-and-effect relationships, modeling processes and phenomena in order to predict their development. The web application was developed taking into account officially published information on the conditions and results of vegetable production, and its operation has been tested. At the same time, the information system has the potential for development and can be adapted to any data set.