Improving Approaches to Accounting and Control of Biological Assets of Crop Production in Post-War Conditions

Abstract

Abstract: The purpose of the article is to assess the problems and improve the accounting and control support for the management of biological assets in crop production in the context of post-war challenges in Ukraine, which creates the basis for the formation of reliable, relevant and timely information for management decision-making in the agricultural sector. Methods. The research applies methods of a systemic and integrated approach, analysis and synthesis, comparative analysis, generalization, and graphical modeling to construct an adaptive system of accounting and control support for managing biological assets in crop production. Results. It was established that the full-scale war in Ukraine has significantly exacerbated the problems of identification, valuation, and accounting representation of biological assets, particularly long-term ones. It is proven that traditional methods for determining fair value do not provide a sufficient level of reliability of information due to the absence of active markets, destruction of infrastructure, and data limitations. An adaptive system of accounting and control support for managing biological assets in crop production is proposed, integrating the subsystems of accounting, analysis, and control into a unified informational framework of agribusiness. The system is aimed at ensuring the continuity of information flows, enhancing the objectivity of fair value assessment, strengthening control over asset restoration processes, and supporting managerial decision-making in the post-war period. Conclusions. The developed adaptive system contributes to improving the transparency of accounting information, the reliability of valuations, and the efficiency of managing biological assets under conditions of instability and risk. Its implementation provides a methodological foundation for the recovery and sustainable development of agricultural production. The prospects for further research lie in improving the algorithms for the valuation of biological assets and developing digital tools for the adaptive accounting and analytical environment of the agricultural sector. Keywords: biological assets, crop production, agricultural output, agrarian sector of the economy, post-war challenges, accounting, valuation, control, fair value, IAS 41 Agriculture, NAS 30 Biological Assets.