INTEGRATED ACCOUNTING OF MARKETING AND LOGISTICS ACTIVITIES IN THE FOREIGN ECONOMIC OPERATIONS OF AGRICULTURAL ENTERPRISES UNDER DIGITALIZATION

Abstract

The article examines the theoretical and methodological foundations of integrating marketing activities and logistics within the system of foreign economic activity of agricultural enterprises under conditions of digital transformation. In the modern global economy, agricultural enterprises face increasing competition in international markets, which requires the improvement of management approaches to ensure efficiency and sustainability of their operations. Particular attention is paid to the interconnection between marketing and logistics as key components of enterprise management. Marketing is considered as a tool for analyzing external markets, identifying demand parameters, and shaping sales strategies, while logistics ensures the practical implementation of these decisions through the organization of material flows, transportation, and delivery processes. The study emphasizes that the lack of coordination between these functions may lead to inefficient resource utilization, increased operational costs, and reduced competitiveness. The article substantiates the role of the accounting and analytical system as an integrating element that provides information support for decision-making processes. It is determined that an effective accounting system allows enterprises to monitor costs, evaluate the performance of marketing activities and logistics operations, and improve the overall management efficiency. The impact of digitalization on the transformation of business processes is also analyzed. The implementation of modern information systems, such as ERP and CRM solutions, contributes to the integration of marketing, logistics, and accounting processes, enhances data processing capabilities, and improves the quality of managerial decisions. As a result, the paper proposes a generalized model of integration that reflects the relationship between key stages of foreign economic activity and highlights the role of the accounting and analytical system in ensuring their coordination. The practical significance of the study lies in the possibility of applying its results to improve the management system of agricultural enterprises engaged in foreign economic activity.