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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (53)

Published: 2020.10.05

DOI: 10.37128/2411-4413-2020-3

Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

Read about journal

ACCOUNTING SUPPORT FOR FORMATION OF ENVIRONMENTAL COSTS

DOI: 10.37128/2411-4413-2020-3-11

PDF Повернутись

PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting Department, Vinnytsia National Agrarian University (21008, 3, Sonyachna St., Vinnytsia, e-mail: npravduyk@gmail.com).

Annotation

The article substantiates the importance of taking into account environmental costs in the agricultural sector. The author's interpretation of the essence of accounting support of management on environmental costs is given, is reduced to the process of choosing means of influencing payments for improving product quality, preserving the natural environment, improving the efficiency of using natural resources in order to achieve strategic goals of activities with the greatest environmental effect at all levels of the hierarchy. The essence of current accounting and reporting on environmental costs is disclosed. A system of information support for environmental costs management has been formed, the tasks of accounting for environmental costs and the formation of accounting policies. On the example of the Vinnitsa region, a grounded approach to the structure of information support for making environmentally oriented management decisions based on certain accounting objects. A constructive scheme of information support for the management of environmental costs of agricultural enterprises has been developed and on its basis - the concept of ensuring the management of environmental costs of an agricultural enterprise. It has been suggested that the obligation to maintain environmental accounting and reporting will help to increase the overall efficiency of the agricultural sector, optimize costs, and improve product quality in accordance with international requirements. The use of the developed proposals will improve the level of environmental cost management based on accounting support. Prospects for further research are to determine the methodology for the formation of the order of reflection of accounting information to ensure the management of environmental costs, environmental activities and environmental reporting for various agricultural enterprises.

Keywords: accounting support, environmental costs. environmental accounting, agricultural sector, environmentally friendly management, nature management, Vinnytsia region.

List of references

1. Honcharuk, I.V. & Tomashuk, I.V. (2017). Vplyv ekoloho-ekonomichnoho faktoru na osoblyvosti orhanizatsiino-ekonomichnoho mekhanizmu vykorystannia resursnoho potentsialu silskykh terytorii. [The influence of the ecological and economic factor on the features of the organizational and economic mechanism of using the resource potential of rural areas]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: Topical issues of sciense and practical activity, 4, 52-62 [in Ukrainian].

2. Dopovid pro stan navkolyshnoho pryrodnoho seredovyshcha u Vinnytskii oblasti (2018 rik). [Report on the state of the environment in the Vinnytsia region (2018)]. Retrieved from: http://www.vin.gov.ua/images/doc/vin/departament-apk/doc/OperMonitor/ Dopov/VinnDopov2019.pdf (data zvernennia: 19.06.2020) [in Ukrainian].

3. Zhuk, V. M. (2012). Ekolohichni aspekty bukhhalterskoho obliku v ahropromyslovomu vyrobnytstvi. [Environmental aspects of accounting in agricultural production]. Ahroekolohichnyi zhurnal - Agroecological journal, 2, 18–23 [in Ukrainian].

4. Zamula, I.V. & Shyghun, M.M. (2009). Analitychna modelj bukhghaltersjkogho obliku ekologhichnoji dijaljnosti [Analytical model of accounting for environmental activities]. Visnyk nacionaljnogho universytetu “Ljvivsjka politekhnika” – Bulletin of the National University "Lviv Polytechnic", 647, 337-343 [in Ukraine].

5. Kaletnik, G.M. & Klymchuk, O. V. (2013). Ekolohichna enerhetyka – osnova rozvytku ekonomiky derzhavy [Environmental energy - the basis for the development of the state economy]. Zbalansovane pryrodokorystuvannia – Balanced use of natural resources, 2-3 [in Ukrainian].

6. Kaletnik, G. M. & Pryshliak, N. V. (2016). Efficiency of state support as the basis of sustainable agriculture. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: Topical issues of sciense and practical activity, 5, 7–23 [in Ukrainian].

7. Kaminsjka, M.B. (2017). Ekonomichni ta oblikovi aspekty ekologhobezpechnogho rozvytku aghrarnykh pidpryjemstv [Economic and accounting aspects of ecological and safe development of agricultural enterprises]. “Molodyj vchenyj” – “Young Scientist”, 4(44), 662-665 [in Ukraine].

8. Kostyshyn, N. (2014). Ekolohichnyi audyt yak instrument systemy intehrovanoho informatsiinoho zabezpechennia. [Environmental audit as a tool of the integrated information support system]. Visnyk Lvivskoho natsionalnoho ahrarnoho universytetu – Bulletin of Lviv National Agrarian University, 11-18 [in Ukrainian].

9. Len, V. & Koliveshko, O. (2014). Ekolohichni zbytky, vytraty ta vtraty: poniattia, zmist [Environmental damages, costs and losses: concepts, content]. Bukhhalters'kyj oblik i audyt – Accounting and Auditing. 2, 11-18 [in Ukrainian].

10. Lepetan, I. M. (2019). Bukhhalterskyi oblik aktyviv pidpryiemstva: ekolohichnyi vektor. [Accounting accounting of enterprise assets: environmental vector]. Ahrosvit – Agromir,12, 28-38 [in Ukrainian].

11. Mulyk, T. (2020). Otsinka vplyvu silskoho hospodarstva na dovkillia: rehionalnyi aspekt [Assessment of the impact of agriculture on the environment: regional aspect]. Elektronne naukove fakhove vydannia z ekonomichnykh nauk «Modern Economics» – Electronic scientific specialized publication on economic sciences "Modern Economics", 9, 135-142 [in Ukrainian].

12. Plakhtii, T. F. & Drachuk, V. Yu. (2019). Ekolohichnyi podatok: poriadok opodatkuvannia ta vidobrazhennia v systemi bukhhalterskoho obliku. [Environmental tax: the order of taxation and reflection in the accounting system]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: Topical issues of sciense and practical activity, 5, 143-158 [in Ukrainian].

13. Pravdyuk, A.L., Prutska, T.Yu. & Pravdyuk, M.V. (2019). Informatsiine zabezpechennia upravlinnia pidpryiemnytskoiu diialnistiu na zasadakh instytutsionalizmu. [Information support for the management of entrepreneurial activity on the basis of institutionalism]. Kyiv : Tsentr uchbovoi literatury, 360 p. [in Ukrainian].

14. Pravdyuk, A.L. & Pravdyuk, N.L. (2018). Posylennia yakosti oblikovoi informatsii ta yii roli v upravlinni zemelnymy resursamy [Strengthening the standards of accounting information quality and its role in land management]. Ekonomіka APK – Economy of APK, 10, 26-39 [in Ukrainian].

15. Prokopyshyn, O. S. & Hnatyshyn, L. B. (2016). Modeliuvannia bukhhalterskoho vidobrazhennia ekolohichnoi diialnosti v systemi obliku silskohospodarskykh pidpryiemstv. [Modeling accounting reflection of environmental activities in the accounting system of agricultural enterprises.]. Naukovi pratsi [Chornomorskoho derzhavnoho universytetu imeni Petra Mohyly kompleksu "Kyievo-Mohylianska akademiia"]. Seriia : Ekonomika Scientific works - Scientific works [of the Black Sea State University named after Peter Mohyla complex "Kiev-Mohyla Academy"]. Series: Economics, 275, V.263. 78-83 [in Ukrainian].

16. Savchenko, O.F. (2011). Ekonomika, orhanizatsiia i upravlinnia ratsionalnym pryrodokorystuvanniam na mikrorivni. [Economics, organization and management of rational environmental management at the micro level]. Poltava: RVV PUET, Ch. 1, 242 s. [in Ukrainian].

17. Ocheretko, L. M. & Druhakova, A. S. (2018). Udoskonalennia obliku vytrat ekolohichnoi diialnosti. [Improving the accounting of environmental costs]. Ekonomika ta derzhava - Economy that power, 1, 50-54 [in Ukrainian].

18. Stehnei, M.I. (2016). Mekhanizm ekolohichno staloho rozvytku silskykh terytorii: sutnist, skladovi ta funktsii. [The mechanism of environmentally sustainable development of rural areas: essence, warehouses and functions]. Ekonomichnyi visnyk Zaporizkoi derzhavnoi inzhenernoi akademii - Economic Bulletin of the Zaporozhye State Engineering Academy, 1, 36-42 [in Ukrainian].

19. Gutsalenko, L., Wasilewski, M., Mulyk, T., Marchuk, U. & Mulyk, Y. (2018). Accounting control of capital investment management: realities of Ukraine and Poland. Economic Annals-XXI, 3-4, 79-84.

20. Pravdiuk, N., Pokynchereda, V. & Pravdiuk, M. (2019). The human capital of an enterprise: theory and assessment methodology. Baltic Journal of Economic Studies, 5, 2, 176-183.

21. Glachant, M. (2002). Implementing European Environmental Policy in the European Union. Cheltenham: Edward Elgar, 214 p.

All journal issues

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).