Issue №: 3 (57)
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.
ACCOUNTING SUPPORT FOR MANAGEMENT OF COSTS FOR PRODUCTION AND SALE OF GARDENING PRODUCTS
PRAVDIUK Nataliia − Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: npravduyk@gmail.com).
The current state and development trends of the horticultural industry, highlights the problematic aspects in the activities of enterprises in the current economic conditions, outlines the prospects for their development, the costs of the production of fruit and berry products and the profitability of enterprises in the horticultural industry were analyzed in the article. It has been established that our country has a significant climatic and economic potential for obtaining high yields of products of the horticultural industry, however, due to the existence of systemic economic imbalances and gaps in sectoral policy, there is a decrease in the production of fruit and berry products, the lack of satisfaction of the needs of the domestic market for high-quality products of its own production and increase in imports of fruits and berries. It is substantiated that in order to solve the problems that have developed in the industry, it is necessary to take a number of organizational, economic, technical and technological solutions aimed at the effective use of available resources, the introduction of resource-saving technologies, the rational use of the bioclimatic and economic potential of the country. On the basis of a study of the sectoral features of the activity of horticultural enterprises, it was found that business entities bear significant costs for storing finished products in fruit storages in connection with the expectation of a favorable conjuncture of the agricultural products market. Due that the costs of storage and transportation of finished products are accounted for as part of sales costs, together with other expenses of the period are subject to write-off at the end of the period to determine financial results, difficulties arise with the accurate calculation of selling prices for finished products, which can negatively affect the levels profitability of enterprises. In order to mitigate this risk, it is proposed, within the framework of management accounting, to distribute sales costs and other expenses of the period among certain types of finished products in proportion to their production cost, which creates the preconditions for accurate calculation of selling prices for fruit and berry products, balanced implementation of pricing policy by business entities and effective management of the marketing costs of enterprises.
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About 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
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).
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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 "
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. "
