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


Issue №: 1 (29)

Published: 2018.01.30

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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KOVAL Lubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: kovalstar@meta.ua).


The article deals with the order of formation of accounting policy for reserves. Organizational, technical and methodical components of the accounting policy are distinguished. The order of developing the working plan of accounts, which is intended to provide synthetic and analytical information for accountants, considers forms of primary documents for displaying information on transactions made with stock of operations, discloses the procedure for forming the list of primary documents and the schedule of document circulation as annexes to the order of the accounting policy of the enterprise. In addition, the procedure for the composition of the inventory commission and the establishment of timing the inventory were considered, as well as some issues regarding the internal control system. In order to formulate analytical data, issues of classification of enterprise’s reserves have been researched. The order of conducting the estimation of the reserves at their extinction is considered. It is proved that for agricultural enterprises it is expedient to use the method of FIFO, which suggests to use in production firstly those reserves that came first. Separate consideration is devoted to the accounting of transport and procurement costs. It is noted that in account 29 “Transport and procurement costs” it is necessary to open analytical accounts in the context of materials and entities that carry out the delivery of stocks. On the basis of the study relevant conclusions and proposals were formulated.

Keywords: inventory, evaluation methods of elimination of reserves, accounting, accounts, accounting policies, evaluation of reserves.

List of references

1. Biriuk O.H. Formuvannia oblikovoi polityky shchodo vyrobnychykh zapasiv / O.H. Biriuk // [Elektronnyi resurs]. – Rezhym dostupu: http:// magazine. faaf. org.ua.

2. Hutsalenko L.V. Oblikovo-informatsiina systema zabezpechennia upravlinnia silskohospodarskym pidpryiemstvom / L.V. Hutsalenko, E.O. Dovhal // Ekonomika. Finansy. Menedzhment:: aktualni pytannia nauky i praktyky” Vseukrainskyi naukovo-vyrobnychyi zhurnal. – 2016. – № 8. – Pр. 82-93.

3. Instruktsiia pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii, zatverdzhene nakazom Ministerstva finansiv Ukrainy vid 30.11.1999 r. № 291 (iz zminamy i dopovnenniamy).

4. Koval N.I. Sutnist vyrobnychykh zapasiv yak ekonomichnoi katehorii: oblikovyi ta upravlinski aspekty / N.I. Koval // “Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky” Vseukrainskyi naukovo-vyrobnychyi zhurnal. – 2017. – №7. – Pр. 93-108.

5. Kulyk V.A. Formuvannia oblikovoi polityky pidpryiemstva shchodo zapasiv / V.A. Kulyk // Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli. – 2012. – № 3 (54). – Pр. 191-195.

6. Metodychni rekomendatsii z bukhhalterskoho obliku zapasiv, zatverdzhene nakazom Ministerstva finansiv Ukrainy vid 10.01.2007 r. №2. // [Elektronnyi resurs]. – Rezhym dostupu: http://www.minfin.gov.ua.

7. Novodvorska V.V. Orhanizatsiia obliku tovarnykh zapasiv ta yikh vidobrazhennia v oblikovii politytsi pidpryiemstva / V.V. Novodvorska // Hlobalni ta natsionalni problemy ekonomiky. – 2016. – Vyp.13. – Pр. 592-595.

8. Palchuk O.V. Problemy formuvannia oblikovoi polityky vyrobnychykh zapasiv mashynobudivnykh pidpryiemstv / O.V. Palchuk. N.M. Nechai // Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky. – 2014. – Vyp. 25. – Pр. 426-434.

9. P(S)BO 9 “Zapasy”, zatverdzhene nakazom Ministerstva finansiv Ukrainy vid 02.11.1999 r. №751 (iz zminamy ta dopovnenniamy).

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.