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Economy, finances, management: topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY
Eng Укр

Issue №: 4 (44)

Published: 2019.08.08
DOI: 10.37128/2411-4413-2019-4


Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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ACCOUNTING AND ANALYTICAL SUPPORT STRATEGY SUSTAINABLE DEVELOPMENT OF ENTERPRISE

DOI: 10.37128/2411-4413-2019-4-15
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PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting Department, Vinnytsia National Agrarian University, (21008, 3 Sonyachna Str., Vinnytsia, e-mail: npravduyk@gmail.com).

Annotation

The purpose of the article - the detection range of issues of accounting and analytical support sustainable development and scientific substantiation of theoretical and methodological guidelines for their decision management in the agricultural business.

Research methodology. The methodological basis of the study is the historical-logical method used in the study of the essence of the strategy of sustainable development. The dialectical method has been used in the study of the information management of the strategy of sustainable development of the enterprise. When analyzing the performance of the financial condition of agricultural enterprises for the 2013-2017 biennium. Methods used functional and statistical analysis. The method of comparison is used to study and compare the domestic and foreign experience of carrying out the accounting estimation of sustainable development. To clarify the content of accounting and analytical support sustainable development strategy used methods of abstraction, synthesis, induction and deduction, specification and other methods of scientific knowledge.

The results of the research. Based on the substantiation of the importance of developing and implementing the strategy of sustainable development of the enterprise in the conditions of the modern business environment, the structure of the information management of the strategy of sustainable development management, which includes information resources generated by the external and internal environment of the enterprise, was investigated. It was established that the basis of internal information management of the strategy of sustainable development of the enterprise is the accounting and analytical system of the enterprise. To form a qualitative accounting and analytical support for management of the sustainable development strategy, a clarified understanding of the accounting and analytical support of the strategy of sustainable development, taking into account the specifics of the activities of agrarian enterprises, is substantiated, and the necessity of improving normative support in collecting information about the state of social and ecological capital according to typical reporting forms is substantiated.

Elements of scientific novelty. A clarified understanding of the accounting and analytical support of the sustainable development strategy is proposed, taking into account the specifics of the activities of agrarian enterprises, the need to improve regulatory support in collecting information on the state of social and ecological capital by typical reporting forms.

Practical significance. The proposals outlined in the article will help solve the problems of accounting and analytical support for the formation of a strategy for sustainable development of the industry and agribusiness. Tabl .: 6. Fig. 2. Bibliographer: 17.

Key words: accounting and analytical support, entrepreneurship, financial and social results of activity, sustainable development of the agrarian sector, social reporting.

Keywords: accounting and analytical support, entrepreneurship, financial and social results of activity, sustainable development of the agrarian sector, social reporting

List of references
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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

 

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation
Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Publisher: Vinnytsia National Agrarian University
Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-Chief: Inna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).