Accounting approach to the composition of owner's capital in the management system of integrated agricultural formation

The article discusses the main directions of managing financial policy of enterprises in the agrarian sector of the economy, methodological approaches to the analysis of equity, methods and techniques for monitoring financial results that affect the formation of profit, which serves as the main source in determining the cost of owner’s capital. The list of problems of informatization of the analysis of the composition and structure of the owner’s capital of integrated agro-industrial formations is determined, shortcomings in the information support of the analysis for the development of measures to improve the quality of management of capital elements are identified. In the context of digitalization, the role of information disclosure in the technological chain of agricultural production is increasing, which is necessary to reflect the transparency of the cost of forming elements of owner’s capital, managing its value to attract additional investment in the agricultural business. The article reveals the use and development of the accounting approach as the most reliable source of information for managing the processes of agricultural production. The main attention is paid to the methodological tools for accounting and analysis of profit, which makes up the largest share in the owner’s capital of most integrated agro-industrial enterprises, as well as the main internal factor contributing to the growth or decrease of capital in the presence of a negative financial result. The results of a study of the functioning of agricultural enterprises in a crisis situation, in the context of the consequences of the corona virus pandemic, are presented, the causes of a negative nature that reduce the financial situation of enterprises are highlighted. The elimination of these consequences will make it possible to increase the efficiency of creating value of an agricultural firm, to make rational decisions on the formation and use of owner’s capital for the development of agricultural production.