The article is devoted to the changes in the profession of accountant and accounting in the process of digitalization of the agricultural economy. The concept of digitalization of the economy is revealed, its directions in the agricultural sector are determined. The necessity of creating a single information space of an agricultural enterprise that promotes the interaction of structural units is considered. The priority role of accounting in the formation of the information base and in the creation of an analytical platform for the digitalization of the agro-industrial complex is highlighted. The robotic system as a tool of the digital economy is presented. The stages of accounting robotization are revealed: organizational and informational, robotic data processing, reporting and analytical, account management. The characteristic of each stage is given. A scheme of the movement of information in a robotic accounting system is proposed. The prerequisites for accounting robots that have developed in the current period and are necessary for future formation are outlined. The transformation of the profession of an accountant in the digital economy into an account manager is defined and its role in the digitalization of agriculture is highlighted.

An all-round increase in the rate of economic development of enterprises of the agro-industrial complex, an increase in the production of agricultural products and a decrease in its cost price directly depend on the state and development of the material and technical base of enterprises, that is, on the degree of their fixed assets and the efficiency of its use. At the same time, now there is a process of reducing available fixed assets in many agricultural enterprises of the Russian Federation, that is associated with a lack of financial resources not only for the expanded reproduction of fixed assets, but also for the reimbursement of retiring assets due to their physical wear with new ones in full. Therefore, a situation often develops in agricultural enterprises when the value of retired assets is significantly higher than the value of those received. With such a ratio of retired and received fixed assets, the existing systems of indicators cannot fully characterize the asset history. In this regard, this article presents an attempt to systematize the existing systems of indicators characterizing the asset state and history, with the introduction of additional indicators, which seem to be necessary

The article outlines certain methodological aspects of substantiating ways to increase the efficiency of using freight transport. One of the priority areas in training highly qualified specialists in the economic field is teaching them the most rational and objective methods of analysis, the results of which are necessary for the development and substantiation of real and objective management decisions, the implementation of which in production and financial activities of enterprises will help to increase the economic efficiency of using material resources, including trucks. The system of performance indicators for the work of freight transport includes summarizing and particular indicators. The research results show that the efficiency of trucks has significantly decreased: the truck availability rate by 5.6%, the loaded mileage proportion by 24.0%, the load factor by 26.8%. The decrease in the efficiency of using trucks indicates the need to develop and substantiate optimal management decisions in order to improve the use of trucks. In order to increase the validity of management decisions, it is proposed to use a new coefficient characterizing the level of use of the operating factor of technically ready trucks. This makes it possible to improve the accuracy of calculating reserves and planning the work of freight transport.

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