The efficiency of many enterprises has declined significantly in the current global crisis. Enterprise management is the management of joint activities of people, which consists of many problems. The primary tactical tasks for most business entities are “patching holes” (or a reactive form of management) and preventing bankruptcy. This approach does not allow to achieve sustainable operation of the enterprise in the long term. Therefore, the formation of an effective mechanism for managing enterprises is acquiring special significance in today's conditions. The crisis is characterized by many interrelated situations that increase the complexity and risk of management. The problem of evaluating the effectiveness of enterprises is still one of the most complex and intractable. The crisis is objectively characterized by many interrelated situations that increase the complexity and risk of management. The crisis state of the enterprise is particularly difficult in predicting the results of management actions, since the course of events can be changed by relatively small impacts. Based on this, the company should be able to analyze both its own interests and the interests of business partners with whom the company enters into economic relations. There is such a problem as low management competence in the agricultural sector. In this regard, the development of enterprises becomes an urgent problem. This can be achieved by forming a scientifically based algorithm of actions aimed at improving the position of enterprises in the market. The subject of the study is the formation of a crisis identification system and the development of an enterprise crisis management algorithm. The theoretical and practical significance of solving problems associated with achieving sustainable development and functioning of enterprises determined the choice of goals, objectives, object and subject of this study. Based on the foregoing, the object of study is industrial (processing) agricultural enterprises. The research task is to propose a set of measures to overcome the crisis in the processing industrial enterprise. A set of measures has been proposed and justified to overcome the crisis in an industrial enterprise, which will help in managing the economic entity and the result of the implementation of this approach should be overcoming the crisis. The proposed measures can be applied not only by industrial processing enterprises, but also by other economic entities.

Foresight research in management accounting should be aimed at solving long-term perspective issues. A set of systems and methods of expert assessment is selected or developed in the course of such studies. The managerial staff of an economic entity with the authority to make strategic decisions develop forecast scenarios taking into account the opinions of competent experts involved in the economic field under consideration. Based on the fact that there can be many options for an economic future, they jointly discuss and develop a coordinated idea of which option for future economic development is most preferable for an agricultural holding, taking into account the variability of the economic situation.The subject of the study is the improvement of management accounting in the part of Foresight research in agricultural holdings with a comprehensive assessment of the effectiveness of the management of the activities of its agricultural organizations. In modern times, agricultural holdings can change the situation through competent management accounting, since competent management accounting allows companies to consolidate their activities, thereby giving good development to agriculture, both financially and in attracting highly qualified specialists, as well as the country's food security. In accordance with this goal, the main task was determined: to develop the mechanisms of Foresight research of management accounting in agricultural holdings, for the purpose of assessing the effectiveness of management of the activities of agricultural organizations included in it. Foresight participants do not try to guess the future but build a comprehensive system of measures for the development of the agricultural holding, which allow it to be achieved; this distinguishes the difference between foresight and traditional methods of planning, forecasting and budgeting in agriculture.

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The article analyzes the methods of managing the production of agricultural products based on the quality of the land and the intensification factors. The purpose of this article is to determine the main factors that affect the production of agricultural products, develop recommendations to improve the management and analysis of crop production. The objectives of the study are: identification of the main factors that affect the efficiency of production of agricultural products; development of recommendations for the formation of self-sufficient segments of crop production in agricultural organizations and evaluation of the effectiveness of their operation; determination of an algorithm for the analysis and identification of deviations in crop yields due to intensification factors, organizational and management measures and land quality (soil) of cultivated areas. The introduction and use of economic methods to manage agricultural production requires the restructuring and formation of self-sufficient activity segments in medium and large agricultural organizations, which must operate on the principles of independence in matters of control, administration and evaluation of the recovery of the investment. The model (scheme) for the management of the self-sufficient segments of crop production is substantiated, the internal calculation prices are determined to evaluate the products produced by these segments and the net operating income of their activities.

The article deals with the study of cause-and-effect relationships in the accounting system. A new concept is given to the study of cause-and-effect relationships in the accounting system. Recommendations have been developed on the organization of studies of cause-and-effect relationships in the accounting system. The methodology for analyzing the state and assessing the prospects for the development of the agricultural economy and agricultural organizations on the basis of a separate region of the Udmurt Republic is substantiated.