Abstract
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.