ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS

Guzaliya Klychova; Elvira Fakhretdinova; Augul Klychova; Kseniya D. Kozlova

doi:10.29039/2500-1469-2025-13-7-41-61

UDC

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VAK Russia

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ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS

Published in Russian Journal of Management · Pages 41–61 · Rubric: Innovation management

DOI: https://doi.org/10.29039/2500-1469-2025-13-7-41-61

Received: 06.08.2025 Accepted: 06.08.2025 Published: 12.08.2025

Authors

Guzaliya Klychova

ORCID

Elvira Fakhretdinova

Augul Klychova

Kseniya D. Kozlova

Guzaliya Klychova

Academic degree: doctor of economic sciences

Science rang: professor

Kazan State Agrarian University Head of the Department · Department of Accounting and Audit · Russian Federation

ORCID

Elvira Fakhretdinova

Academic degree: candidate of economic sciences

Kazan State Agrarian University

Augul Klychova

Academic degree: candidate of economic sciences

Kazan State Agrarian University Associate Professor · accounting, analysis and audit

Kseniya D. Kozlova

FGBOU VO «Kazanskiy gosudarstvennyy agrarnyy universitet» magistr · kafedr buhgalterskogo ucheta i audita · Russian Federation

ABSTRACT

Subject/topic. Grain production, being a complex and resource-intensive system, requires effective management at all stages of the production cycle. In this article, the subject of research is internal cost control, a critical element for optimizing the use of resources and increasing the economic efficiency of agricultural enterprises. The research topic is the use of artificial intelligence (AI) as a tool that can qualitatively change the processes of internal cost control in grain production. Goals/objectives. The purpose of this article is to develop recommendations for improving the methodology for internal control of costs for the production of grain products using artificial intelligence. As part of the study, the following tasks were set and solved: to analyze the existing methods of internal control of costs in grain production, to identify their shortcomings; determine the possibilities and advantages of using AI to solve internal control tasks; develop a methodology for the use of AI for the analysis, monitoring and forecasting of costs for the production of grain crops. Methodology. The analysis of theoretical and methodological aspects of the organization and implementation of internal control in agricultural organizations is devoted to the works of Shatina E.N., Kozmenkova S.V., Frolova E.B. [1], Azarskaya M.A. [2], Zakirova A.R., Klychova G.S., Ziganshina B.G., Khoruzhiy V.I., Nigi matullina N.N. [3] et al. As a research tool, such general scientific methods as a systematic approach, comparison, a method of systematization and generalization of data were used. The informational basis of this study was the works of domestic and foreign scientists devoted to improving the internal control system. Results. As a result of the study, working documents for internal control of the cost of producing grain crops using AI have been developed, which will optimize the implementation of control measures. Scope of the results. The practical significance of the study lies in the possibility of applying the developed recommendations when conducting internal control of the costs of producing grain crops using artificial intelligence in order to increase the effectiveness of control measures. The implementation of the proposed recommendations on improving the methodological support of internal control of costs for the production of grain crops will make it possible to form an objective conclusion on the results of the audit and provide the management of the agricultural organization with information for making management decisions. Conclusions/significance. Having studied the existing methods of using artificial intelligence in internal cost control, we found that they did not pay enough attention to the systematization of the results of control procedures. In this regard, we have developed working documents of internal control using AI, allowing to optimize the organization and implementation of control measures

KEYWORDS

internal control, artificial intelligence, costs, cereal production, optimization, internal control working papers

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

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Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Klychova G. S., Fakhretdinova E., Klychova A. S., Kozlova K. D. ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS // Russian Journal of Management. 2025. no. 7. pp. 41-61. DOI: https://doi.org/10.29039/2500-1469-2025-13-7-41-61. (Date of access 15.09.2026).

MLA

Guzaliya Klychova, Fakhretdinova E., Klychova A. S., Kozlova K. D.. "ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS." Russian Journal of Management 13.7 (2025): 41-61. DOI: https://doi.org/10.29039/2500-1469-2025-13-7-41-61.

APA

Klychova G. S., Fakhretdinova E., Klychova A. S., Kozlova K. D. (2025). ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS. Russian Journal of Management, 13(7), 41-61. https://doi.org/10.29039/2500-1469-2025-13-7-41-61

Chicago

Guzaliya Klychova, Fakhretdinova E., Klychova A. S., Kozlova K. D.. "ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS." Russian Journal of Management 13, no. 7 (2025): 41-61. https://doi.org/10.29039/2500-1469-2025-13-7-41-61.

WIKI

{{cite journal | author = Klychova G. S., Fakhretdinova E., Klychova A. S., Kozlova K. D. | title = ARTIFICIAL INTELLIGENCE AS A TOOL FOR INTERNAL CONTROL OF GRAIN PRODUCTION COSTS | journal = Russian Journal of Management | year = 2025 | volume = 13 | issue = 7 | pages = 41-61 | doi = 10.29039/2500-1469-2025-13-7-41-61 }}

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