STARTUPS AS A TOOL FOR THE DIGITALIZATION OF COST MANAGEMENT IN AGRICULTURAL ENTERPRISES

Abstract

Relevance. The relevance of the topic is driven by the need to increase the efficiency of agricultural production under growing competition and resource constraints, which necessitates the implementation of innovative digital solutions, particularly through the development of startups. Startups serve as a flexible tool for agricultural enterprises to adapt to modern challenges, promoting the digitalization of cost management processes.

The purpose of the article is to provide a scientific and methodological rationale for the role of startups as a tool for the digital transformation of cost management systems in agricultural enterprises, as well as to develop practical recommendations for their effective implementation.

Methods. The study employed methods of analysis and synthesis; abstraction and generalization; and case study analysis (investigating practical examples of startup activity in implementing innovations in the agricultural sector).

Results. The features of startups’ influence on digitalization in the agricultural sector were generalized. A mechanism for the digitalization of cost management in agriculture was formulated. The opportunities and threats related to the development of startups for cost management in agriculture were highlighted. Measures were proposed to stimulate the integration of startups into the operations of agricultural enterprises.

Practical value of the study. The research results can be used to improve cost management in agricultural enterprises based on the implementation of startup solutions.

Conclusions. The effective use of innovative solutions requires the formation of a comprehensive startup support ecosystem that includes access to financing, institutional support, tax incentives for innovation, the development of digital infrastructure in rural areas, and collaboration with research and educational institutions. Furthermore, it is crucial to enhance the digital competence of management personnel in agricultural enterprises, which is a prerequisite for the successful adoption of new technologies. Future research should focus on the development of methodological tools for assessing the effectiveness of startup implementation in the agricultural sector, identifying performance criteria for the digital transformation of cost processes, and exploring mechanisms for adapting startups to enterprises of various scales.