In the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.

The article proposes to consider the theoretical and methodological foundations of accounting and analysis of equipment overhaul costs. The study of the literature showed that it is necessary to develop recommendations for improving accounting and analysis in real situations at the enterprise. For equipment that needs repair abroad, the authors suggest not to sell it as non-working (scrap metal), but to export and repair it abroad. The procedure for accounting for equipment repair costs abroad is proposed. To improve the analysis of equipment overhaul costs, the authors proposed an algorithm for equipment overhaul cost analysis, which will provide a balanced and reasonable cost estimate. To obtain relevant information for this analysis, the authors have formed requirements for sources of information for financial and economic analysis of non-current assets. The developed proposals will allow companies to improve accounting and analysis of equipment overhaul costs, which in turn will lead to cost savings and strengthen the company's competitive position.

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Agriculture has always played a vital role in Ukraine, which is primarily due to the geographical features of the location. Currently, the agricultural sector is the basis of the country’s international specialisation. Thus, finding opportunities to improve this sector efficiency is still relevant. Therefore, the purpose of the study was to find ways to increase efficiency during activities in one of the agriculture branches, namely livestock breeding, within the framework of raising pigs. The main methods during work were analysis, deduction, modelling, forecasting, etc. During the study, a detailed review of the considering possibilities of the efficiency improvement of raising pigs was conducted. They were conventionally divided into two categories: connected with management processes and directly caring for animals. Thus, the author concludes that by using some methods of raising animals, a better quality of meat can be achieved, and therefore receive higher profits from its sale. During the study, possibilities connected with diet regulation, animals living conditions (temperature, enclosures, etc.), genetics and some others were directly considered. As for management tips, they are also analysed and provided by the authors: in particular, it was determined that cost reduction plays a huge role in such enterprises. In addition, the work considers the features of these enterprises work in terms of environmental safety and mentions the state role in the industry development