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


Issue №: 1(41)

Published: 2019.08.01
DOI: 10.37128/2411-4413-2019-1

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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DOI: 10.37128/2411-4413-2019-1-10
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GUDZENKO Nataliya – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Taxation in the Fields of the economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna str., еmail: gudzenko_nm@i.ua).

KOVAL Natalia – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna str., е-mail: Natkov@i.ua).

KORPANIUK Tetiana – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008 Vinnytsia, 3 Soniachna str., email: tsharko@ukr.net).


The domestic banking sector should become one of the main driving forces of the structural reorganization of the industrial and agricultural sectors. To implement this objective, it is necessary to develop a powerful banking system based on stable banking institutions. In such conditions, the ability to manage the financial stability of banking institutions, identify signs of instability and bankruptcy in a timely manner, and, if possible, try to neutralize or eliminate them is of great significance. The necessity of implement measures aimed to stabilize the banking system in conditions of the instability of the external environment is substantiated.

Peculiarities of the reorganization of banking institutions as one of the effective measures intended to avoid bankruptcy and to stabilize the financial situation are revealed, attention is paid to the need to improve the solvency of domestic banks in the conditions of economic and political instability, as well as the global financial crisis. On the basis of statistical data, the analysis of the reasons for the reorganization and termination of the activity of banking institutions is carried out, the domestic banking market and the world tendencies are compared. According to the analysis of the unsatisfactory quality of banking assets, there have been identified 8 types of inadequate practices for portfolio management of loans and investments in bankrupt foreign banks, including liberalism in providing loans, significant shortcomings in financial reporting, excessive lending, incomplete documentation in the field of taxation.

According to the results of the study, the possibilities of reorganization of the banking institution and termination of activity are summarized. In particular, preconditions for reorganization, purpose, and methodological principles of reorganization of commercial banks are highlighted. By its content, the form of reorganization can be unifying, distributive and reorganization can be performed through transformation. Unifying forms include mergers and acquisitions. The procedure of reorganization is complicated by the mechanism for implementation and reflection in accounting and depends on what conditions it will be implemented (what status will be obtained by the future financial and credit institution). In practice, there arises a problem of the complexity of combining the balances on the accounts of the legal predecessor and successor. To solve the problem, it is proposed to add additional records into the accounting registers and new subaccounts and analytical accounts for the accounting of assets and liabilities.

The types of bankruptcy are characterized according to the classification criteria and their classification is specified in various aspects (legal, control, accounting) taking into account the requirements of accounting, analysis and preparation of the corresponding reporting. The legal aspect covers all proposed types of bankruptcy, since any type of bankruptcy concerns the rights and interests of legal entities and individuals. However, not all types of bankruptcy are inherent in the control or accounting aspects.

The article substantiates the list of accounting objects for various types of reorganization (merger, transformation), since the procedure of reorganization includes transactions for the registration of successor companies); the attention is focused on the problems of displaying in the accounting of claim settlements and the need for their analytical detailing, which expands information capabilities of the register of creditors’ claims, increases the transparency of information for external users and reduces the risk of non-payment.

A promising direction is the improvement of organization of management accounting using the system approach, so that accounting support for the process of reorganization should be considered together with the formation of the appropriate methodology, effective management and modern information technology. The accounting policy should ensure the possibility of formation of the accounting information for the forecast of risks and possible bankruptcy of the commercial bank.

Keywords: bankruptcy, reorganization, sanation, solvency, liquidity, accounting, analytical estimation, system of reporting indicators

List of references
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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 250 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)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "