DEVELOPMENT OF ACCOUNTING AND INFORMATION PLATFORM FOR CONSULTING ACTIVITIES OF AGRICULTURAL SECTORS OF ECONOMICS IN CONTROLLING SYSTEM ; РОЗРОБЛЕННЯ ОБЛІКОВОЇ ТА ІНФОРМАЦІЙНОЇ ПЛАТФОРМИ ДЛЯ КОНСАЛТИНГУ ДІЯЛЬНОСТІ СУБ'ЄКТІВ ГОСПОДАРЮВАННЯ АГРАРНОГО СЕКТОРУ ЕКОНОМІКИ У СИСТЕМІ КОНТРОЛІНГУ
The issue of rational use of agricultural lands (shares) by their owners still remains unresolved. We are convinced that running a farm on their own lands, by their owners, is the best solution both in terms of democratic norms and socio-economic stabilization of the distribution of resources, formation of a stable middle class in rural areas, reduction of such a macroeconomic indicator as unemployment, etc. Such experience of profitable agriculture by land owners on areas of 5-10 hectares is in neighboring Poland, Italy and other highly developed countries. Therefore, we consider it appropriate to borrow such experience, adapt it to domestic institutions and institutions, and disseminate it among domestic owners of agricultural land. One of the obstacles to this development is the lack of public awareness about the cost-effective management of the farm on their own agricultural land. Until now, advisory services have been active in disseminating modern technical and technological innovations, knowledge, and skills acquisition by small and medium-sized landowners. Today technological maps, biotechnological developments, navigation systems, modernized equipment, etc. new devices are primarily used by large agricultural enterprises. Instead, we believe that the involvement of Internet technologies and the digitalization of dissemination procedures for small landowners is important. The purpose of this study is to describe the algorithm for building relationships between teachers, students - on the one hand and small and medium-sized landowners - on the other to advise the latter on their rational management. Such procedures should be carried out using controlling approaches. At the same time, such methods of statistical research as : observation, grouping, averages, variance, forecasting, among with the general scientific methods should be used the method of induction, deduction, abstraction. The practical value of developing an information and accounting and consulting platform is to gain useful knowledge, ...