Conceptual Models of Integration of Accounting and Control into a Unified Management Information System for Agro-Industrial Organizations

Abstract

The article is devoted to the development of conceptual models for the integration of accounting and internal control into an integrated information management environment for organizations of the agro-industrial complex. The necessity of transition from fragmented accounting and control subsystems to the architecture of a single digital platform, which provides end-to-end traceability of business operations and prompt formation of consolidated financial statements, is substantiated. Three basic architectural models are analyzed: centralized, distributed and hybrid. For each of them, the principles of organizing data flows, mechanisms for synchronizing primary documentation and control procedures, as well as the specifics of their application in multi-level organizations with seasonal activities are disclosed. A quantitative assessment of the projected effectiveness of the implementation was carried out using the example of a typical grain holding company. It is shown that a hybrid model combining a centralized register of key indicators with local operational accounting autonomy can reduce the closing time of the reporting period and reduce the number of manual adjustments by more than a quarter. Recommendations are formulated for the phased implementation of models and minimizing the risks associated with cybersecurity and personnel resistance.