The article examines the concept of reporting as an element of the information system of the enterprise. The purpose of the study is to determine the main problems and features of the formation and reporting using modern information technology as an important element of digitalization in Ukraine. The essence of the concepts "financial reporting" and "accounting" is defined. Problems of formation and features of reports with the use of the Internet are revealed. A thorough analysis of the main software and information technologies used to submit electronic reports to control bodies via the Internet using an electronic digital signature. The advantages and disadvantages of each digital product are identified, which allow to make decisions on the appropriateness of their use and selection, which will meet the needs of the consumer. The list of parameters for consideration is defined, namely those that minimize the possibility of errors in compiling reports, have a simple interface, synchronize data from other programs, and ensure data confidentiality. It is noted that the automation of the accounting system is very important for every company. The introduction of modern information technology at the enterprise will ensure the effectiveness of accounting and financial reporting. The need to develop and implement unified standards and forms of electronic reporting has been identified, which will significantly improve the relationship between government agencies and companies and improve the relations between regulatory authorities. Prospects for further research in the direction of improving the functionality of software for accounting automation, which will integrate the whole process from the formation of primary accounting data and ending with the successful submission of reports to regulatory authorities. Keywords: financial reporting, accounting, electronic reporting, software, information technology.

The article aims to substantiate and highlight the theoretical provisions and methodical approaches to forming accounting and reporting following the modern informational requirements of the social, economic, and political systems. In the research process, modern general scientific methods and research techniques were used: in particular, analysis, synthesis, abstraction, systemic approach, dialectical, inductive, deductive, and abstract-logical. The research is based on the fundamental provisions regarding the development of accounting and reporting of the agricultural sector of the economy, the theory of management of the farming sector and the principles of sustainable development in current economic conditions, the need to improve the legislative and regulatory framework of reporting the activities of agro-industrial complex enterprises is substantiated. The theoretical provisions and methodical approaches are summarized, significant shortcomings are identified, and suggestions are provided for developing and improving the information system of accounting and reporting of agricultural enterprises based on sustainable development, which meets the growing needs of society - elements of scientific novelty. The scientific and applied justification of the development of accounting and reporting for adequate information provision of rural policy in the context of implementing the principles of civil society the mechanism that stabilizes relations between the state, which provides guarantees of rights and freedoms, creates conditions for the development of civil society, has gained further development. The results of the study can be used by all agricultural enterprises that are faced with the need to rethink and search for high-quality and transparent communication interaction between representatives of society, business, and the state interested in the country's sustainable development. The correct collection, generation, and analysis of statistical data as components of achieving modern management goals in conditions of increased risks determine the dynamism of forming the information system for public management decisions. Keywords: reporting, statistics, agrarian policy, agriculture, management of information flows, civil society.

The article proves, that compared to foreign ones, domestic insurance companies with partial and full insurance of vehicles, reimburse only part of the damages in a traffic accident due to agerelated wear of the car. In order to maintain transparency in the calculation of damages in road accidents, it is justified to amend the regulatory framework of Ukraine in part, that the amount of compensation for real damages to the owner of the damaged car should be equal to the cost of overhaul, calculated at the prices listed in the primary documents without taking into account physical wear.

Purpose. To study the impact of the crisis on the socio-economic development (SED) of the enterprise and directions of work for the implementation of effective crisis management. To develop a systematic approach to the formation of SED strategy. Methodology. The research required the use of general and special methods of cognition: induction and deduction to substantiate the topic, the purpose of the study and to find unresolved aspects of the problem; content analysis for literature review; system analysis to establish the fact that the main approach to crisis management permanent is monitoring of the crisis; systematic approach to the formation of the SED-strategy of the enterprise as an instrument of ensuring effective crisis management of the enterprise; convergence from the abstract to the concrete to determine the objectives and directions of application of this strategy; induction and deduction to develop the principles of the complex structure of the SED and prove that SED conception is a result of integration of economic, social and ecological components. Findings. It has been established that the impact of the crisis is not permanent. The degree of impact depends on available resources, financial stability and management flexibility. The principles of the complex structure of SED have been developed. It is stated that the concept of SED is the result of the integration of economic, social and environmental components. The directions of realization of the SED of the enterprise on social and economic components have been formulated. The main approach of crisis management is determined permanent monitoring of indicators and signs of crisis, its relevant assessment and dynamic response to the effects of the crisis. It is established that the cumulative effect of increasing deviations of indicators from their constant level might be the main sign of the crisis. Originality. A systematic approach to the formation of the SED strategy of the enterprise as a tool to ensure effective crisis management has been developed. The main tasks of this strategy are defined. The directions of work of managers for realization of effective anti-crisis management were formulated. Practical value. Approaches to neutralizing the effects of the crisis and ensuring the SED of the enterprise have been developed.