Subject. This article looks into the economic relationships that come up during the organization and operation of a system for internal cost control in grain production amid the digitalization of the agricultural sector. Objectives. The article aims to develop methodological approaches to improving the internal cost control system for grain production in a digital environment. Methods. For the study, we went over and used the basics of economic theory, accounting and management accounting, internal control, as well as modern concepts of the digital economy and data analysis. Results. The article identifies the main problems of the current internal control system in agricultural organizations, explains how the digital environment affects the transformation of internal control, and suggests a mathematical model for predictive and analytical control. Conclusions and Relevance. The digital transformation of the economy has a big impact on the internal cost control system, changing its content, methods, and tools. Developing and implementing methodological approaches based on integrating ERP, BI, RPA technologies, and machine learning models helps improve cost management efficiency. The research results can be used in agricultural organizations that specialize in growing cereals; when developing internal control and management accounting systems; in the practice of auditing and consulting companies; in the educational process when training specialists in accounting and auditing; and when creating industry guidelines for digitalizing accounting and control.
Keywords: internal cost control, ERP systems, BI analytics, artificial intelligence, digital economy
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