turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2026-1-2-116-131turan-5561Research ArticleЭКОНОМИКА: ИСТОРИЯ, ТЕОРИЯ, ПРАКТИКАECONOMY: HISTORY, THEORY, PRACTICEСовременные подходы к учетно-аналитическому обеспечению бюджетирования бизнес-процессов в агропромышленном комплексеModern approaches to accounting and analytical support for budgeting business processes in the agroindustrial complexhttps://orcid.org/0000-0003-2392-0136КанабековаМ. А.KanabekovaM. A.

к.э.н., ассоциированный профессор 

г. Алматы

c.e.s., аssociate рrofessor 

Almaty

kma.2372@mail.ruhttps://orcid.org/0000-0003-3577-0876ЖунисоваГ. Е.ZhunissovaG. F.

PhD, доцент 

г. Алматы

PhD, аssociate рrofessor 

Almaty

Zhunysova.gulnar@gmail.comhttps://orcid.org/0000-0003-2644-2651АлпысбаевК. С.AlpysbayevK. S.

PhD 

г. Алматы

PhD.

Almaty

alpysbayev_kuan@mail.ruhttps://orcid.org/0000-0003-3849-8193АрыстамбаеваА. З.ArystambayevaA. Z.

м.э.н., ст. преподаватель 

г. Алматы

m.e.s., senior lecturer 

Almaty

almyra73@mail.ruКазахский национальный педагогический университет имени АбаяКазахстанAbai Kazakh National Pedagogical UniversityKazakhstanКазахский национальный университет имени аль-ФарабиКазахстанAl-Farabi Kazakh National UniversityKazakhstan20261307202602116131Copyright © Канабекова М.А., Жунисова Г.Е., Алпысбаев К.С., Арыстамбаева А.З., 20262026Канабекова М.А., Жунисова Г.Е., Алпысбаев К.С., Арыстамбаева А.З.Kanabekova M.A., Zhunissova G.F., Alpysbayev K.S., Arystambayeva A.Z.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/5561

В условиях цифровизации экономики и возрастающих требований к эффективности управления предприятиями агропромышленного комплекса (АПК) возросла важность совершенствования бухгалтерского и аналитического обеспечения бизнес-процессов. Правильное формирование бюджетной информационной базы позволяет повысить обоснованность управленческих решений, эффективность распределения ресурсов и снизить риски. Цель исследования – систематизация и разработка теоретико-методологических основ бухгалтерского и аналитического обеспечения бизнес-процессов в в агропромышленном комплексе с учетом современных цифровых инструментов и стандартов управленческого учета. В ходе исследования для оценки влияния бухгалтерских и аналитических инструментов на показатели эффективности бюджетирования использовались методы систематического и сравнительного анализа, структурно-логического моделирования, а также экономико-математического анализа. Методологическая основа исследования базируется на концепциях управленческого учета, цифровизации финансовых процессов и анализа. Уникальность исследования заключается в определении концепции бухгалтерско-аналитической поддержки бюджетирования и выработке комплексных рекомендаций по ее развитию с учетом специфики агропромышленного комплекса Республики Казахстан. Результаты исследования демонстрируют влияние интеграции бухгалтерско-аналитических данных в систему управленческого бюджетирования на повышение прозрачности, эффективности и точности управленческих решений. Разработанная модель показывает, что связь между стратегическими целями организации, финансовыми показателями и оперативными планами повышает стабильность агропромышленных предприятий и эффективность использования ресурсов.

In the context of digitalization of the economy and increasing requirements for the efficiency of management of enterprises of the agro-industrial complex (AIC), the importance of improving the accounting and analytical support of business processes has increased. Proper formation of the budgeting information base allows you to increase the validity of management decisions, the efficiency of resource allocation, and reduce risks. The purpose of the study is to systematize and develop the theoretical and methodological foundations of the accounting and analytical support of business processes in the agro-industrial complex, taking into account modern digital tools and management accounting standards. In the course of the study, the methods of systematic and comparative analysis, structural and logical modeling, as well as economic and mathematical analysis were used to assess the impact of accounting and analytical tools on budgeting performance indicators. The methodological basis of the study is based on the concepts of management accounting, digitalization of financial processes, and analysis. The uniqueness of the study lies in defining the concept of accounting and analytical support for budgeting and making comprehensive recommendations for its development, taking into account the specifics of the agro-industrial complex of the Republic of Kazakhstan. The results of the study demonstrate the impact of integrating accounting and analytical data into the management budgeting system on increasing the transparency, efficiency and accuracy of management decisions. The developed model demonstrates that the connection between the strategic goals of the organization, financial indicators and operational plans increases the stability of agro-industrial enterprises and the efficiency of resource use.

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The authors declare that there are no conflicts of interest present.