Strategic Management Accounting in the Cost Management System of Agribusiness: Directions for Integration and Development

Abstract

In the context of the evolutionary development of agribusiness, the intensification of digital transformation processes, and the growing importance of environmental and social factors, there is an objective need to reconsider methodological approaches to cost management. Traditional accounting and control methods are increasingly misaligned with the demands of strategic management in a highly dynamic and multifaceted external environment. This study aims to justify a comprehensive approach to cost classification and analysis that supports the integration of multidimensional parameters into managerial decision-making, facilitates the adaptation of agricultural enterprises to external challenges, and enhances their competitiveness within the framework of sustainable development. The methodological basis of the research integrates contemporary concepts of strategic management, digital tools, and ESG principles as the latest benchmarks for assessing the efficiency of resource use. The research results present the development of a conceptual toolkit that transforms traditional cost accounting into a multidimensional system oriented towards forecasting, strategic planning, and the inclusion of non-financial indicators. It is demonstrated that the implementation of digital platforms is a key factor in enhancing transparency in management processes and improving the timeliness of managerial decision-making in the agricultural sector. Particular attention is given to the impact of external environmental and social determinants on cost structures, which significantly expands the functional scope of management accounting. At the same time, key challenges in implementing these approaches are identified, including insufficient digital literacy among personnel and the limited integration of information systems in agricultural enterprises. Conclusions. An innovative multidimensional approach to cost classification and management forms a conceptual foundation for ensuring the sustainable development of agricultural enterprises and strengthening their competitive advantages in a turbulent market environment. Its practical implementation contributes to the rational use of resource potential, the enhancement of enterprise investment attractiveness, and integration into the modern digital economy. To achieve the expected outcomes, it is advisable to focus managerial attention on improving the digital literacy of personnel, implementing innovative information and analytical solutions, and deepening cross-functional interaction among enterprise departments. Future research prospects include the development of adaptive methodologies for multidimensional management accounting that consider the sector-specific characteristics of agribusiness, as well as the improvement of ESG indicator systems for monitoring the economic, environmental, and social performance of domestic agricultural enterprises.