Actual problems of innovative economy and law

Journal "Actual problems of innovative economy and law" is included in category B for specialties: in the field of knowledge "Management and administration": 073, 076 (order of the Ministry of Education and Science of Ukraine dated 23.08.2023 No. 1035) and 071, 072, 075 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543); in the field of knowledge "Social and behavioral sciences" 051 (order of the Ministry of Education and Science of Ukraine dated August 23, 2023 No. 1035); in the field of knowledge "Law" - 081 and "Public management and administration" - 281 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543).
Registration of an entity in print media: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1390 dated 11/16/2023. Media identifier: R30-02018
The journal is indexed in the International Scientific Center of Index Copernicus International

Analysis and audit of stone fruit production costs in the fruit and berry sector based on the functioning of cloud technologies and accounting systems of the digital economy

# 17 76-80 Download/view the full text of the article

УДК: 338.43:631.563:657.47:657.6:004.738.5

DOI: https://doi.org/10.36887/2524-0455-2026-1-17

Vdovenko Nataliia
Doctor of Science in Economics, Professor, Head of the Department of Global Economy
National University of Life and Environmental Sciences of Ukraine
https://orcid.org/0000-0003-0849-057X
Golovnina Olena
Doctor of Science in Economics, Associate Professor of the Department of Marketing and International Trade
National University of Life and Environmental Sciences of Ukraine
https://orcid.org/0000-0003-2272-9233
Pechko Volodymyr
Doctor of Science in Economics, Associate Professor, Head of GS "UKRSADVYNPROM"
GS "UKRSADVYNPROM"
https://orcid.org/0000-0001-9681-548X
Demchenko Oleksandr
Doctor of Science in Economics, Director of Green Tech Trade LLC
Green Tech Trade LLC
https://orcid.org/0000-0002-0796-7164
Lagodiienko Nataliia
Doctor of Science in Economics, Professor, Professor, Department of Finance, Accounting and Taxation
International University of Business and Law
https://orcid.org/0000-0002-8472-1395

Published: 19.01.26

The article presents a comprehensive study of the theoretical and applied aspects of cost analysis and auditing of stone fruit crops in Ukraine’s fruit and berry sector, viewed through the lens of the functioning of cloud technologies and accounting systems within the digital economy. The relevance of the research is driven by a combination of contemporary challenges associated with the post-war recovery of the agricultural sector, increasing production and financial risks, the need to enhance transparency in resource utilization, and the growing requirements for the quality of accounting and analytical information amid digital economic transformation. It is substantiated that the production of stone fruit crops (plums, sweet cherries, apricots, and peaches) is characterized by high capital intensity, long biological cycles, seasonality, and a complex cost structure, which complicates the application of traditional accounting, analysis, and auditing approaches. The study demonstrates that fragmented information flows, limited analytical tools, and insufficient timeliness of control reduce the effectiveness of managerial decision-making and increase the risk of distortions in product cost data. The paper reveals the potential of cloud-based accounting and analytical platforms as a tool for integrating primary accounting, management analysis, and audit procedures within a unified digital environment. It is shown that the use of cloud technologies ensures continuous real-time access to data, detailed cost tracking by crops, technological operations, and responsibility centers, as well as the automation of analytical and control procedures. This creates prerequisites for improving the accuracy of cost calculation, the timely identification of deviations, and the reduction of information asymmetry in production management. Special attention is paid to the methodological aspects of cost auditing developed in accordance with International Standards on Auditing and the concept of a risk-oriented approach. The expediency of adapting audit procedures to the specific characteristics of the fruit and berry sector through the use of digital data, automated control tests, and enhanced analytical procedures is substantiated. It is proven that cloud technologies transform cost auditing from a retrospective control function into a tool for continuous monitoring and managerial decision support. The application of a cost-efficiency index is proposed as a universal analytical indicator for comparative assessment of stone fruit production performance. It is demonstrated that integrating this index into cloud-based accounting and analytical systems enables dynamic analysis of the relationship between costs and price parameters, substantiates crop selection decisions, optimizes plantation structure, and enhances enterprise competitiveness. The study confirms that the digitalization of cost analysis and auditing contributes to the formation of a transparent, evidence-based, and analytically rich information base for managing the fruit and berry sector, increases the investment attractiveness of producers, and supports the implementation of sustainable development principles in the post-war period. The obtained results have practical significance for agricultural enterprises, auditors, and public authorities and may be used to develop accounting, analytical, and control mechanisms for stone fruit production in the digital economy.

Keywords: cloud technologies, accounting, analysis, fruit and berry sector, audit, accounting and analytical support, post-war recovery, agrotechnological solutions, stone fruit crops, production, plums, sweet cherries, apricots, peaches, digitalization, cloud technologies, post-war period, sustainable development.

References.

  1. Resler, (2024). «The impact of the digital economy on the accounting and analytical system». Acta Academiae Beregsasiensis. Economics. Issue 5. Available at:https://aab-economics.kmf.uz.ua/aabe/article/view/180/177
  2. Mykhajlovyna,O., Matros, O.M., Polischuk, O.M. (2021). «“Cloud” technologies as an important aspect of the development of the accounting and taxation system». Efektyvna ekonomika. № 8. Available at:https://surl.li/uhkldu.
  3. Vdovenko,M. (2015). «Methodologizing sectoral public administration on the path of adapting the economy to the conditions and requirements of the European Union». ScienceRise. № 5/3 (10). рр. 39–44.
  4. Torkura, K.A., Sukmana Muhammad, I.H., Cheng, F., Meinel, Ch. (2021). «Continuous auditing and threat detection in multi-cloud infrastructure». Computers & Security. Vol. 102. DOI: https://doi.org/10.1016/j.cose.2020.102124.
  5. Cherevko,, Franiv, I., Korpalo, I. (2021). «Innovative and investment development of the fruit and berry industry in the regions of Ukraine». Ekonomika ta suspil’stvo. № 28.
  6. Luong, N.C., Wang, P., Niyato, D. (2017). «Resource Management in Cloud Networking Using Economic Analysis and Pricing Models: A Survey». IEEE Communications Surveys & Tutorials. Vol. 19. Issue 2. рр. 954–1001. DOI: https://doi.org/10.1109/COMST.2017.2647981.
  7. Mykhal’s’ka,V. (2015). «Quality cost accounting of products in the context of growing of the biological assets of gardening». Technology Audit and Production Reserves. № 2 (6(22). рр. 77–83. DOI: https://doi.org/10.15587/2312-8372.2015.41746. Available at:https://surl.lu/uehrxs.
  8. Lagodiienko, N., Pozhydaieva, М., Krylov, D. (2022). «Digitalization of tax administration in ukraine: risks and opportunities». Management Theory and Studies for Rural Business and Infrastructure Development. Vol. 44. No. 4. Р. 443-450. DOI:https://doi.org/10.15544/mts.2022.44.
  9. Lagodiienko, V., Donets, L., Pambuk, S., Braiko, M., Golodoniuk, O., Dolynska, O. (2025). «Digital business communications: strategic marketing of modern enterprises». Management Theory and Studies for Rural Business and Infrastructure Development. № 47(1). рр. 49–58. DOI:https://doi.org/10.15544/mts.2025.04.
  10. (2018). FAO. Guidelines on the measurement of harvest and post-harvest losses Recommendations on the design of a harvest and post-harvest loss statistics system for food grains (cereals and pulses). Rome. Italy. Available at:https://openknowledge.fao.org/items/b3667810-a2d9-4a0b-b32c-aac8e7c5056a.
  11. Zagorodniuk, O., Gomeniuk, M., Maliuga, L. (2022). «Management of economic security of horticultural enterprises in Ukraine». Baltic Journal of Economic studies. № 8(2). рр. 68-77. https://doi.org/10.30525/2256-0742/2022-8-2-68-77.

Quote article, APA style

Vdovenko N. , Golovnina O. , Pechko V. , Demchenko O. , Lagodiienko N. Analysis and audit of stone fruit production costs in the fruit and berry sector based on the functioning of cloud technologies and accounting systems of the digital economy. Actual problems of innovative economy and law. 2026. №1. 76-80 pp. https://doi.org/10.36887/2524-0455-2026-1-17

Quote article, MLA style

Vdovenko N. , Golovnina O. , Pechko V. , Demchenko O. , Lagodiienko N. Analysis and audit of stone fruit production costs in the fruit and berry sector based on the functioning of cloud technologies and accounting systems of the digital economy. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-1-17