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


Issue №: 3 (57)

Published: 2021.09.28
DOI: 10.37128/2411-4413-2021-3

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


DOI: 10.37128/2411-4413-2021-3-7
PDF Повернутись

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.

Keywords: accounting software, cost management, sales costs, marketing costs, total cost price, gardening.

List of references

1. Biryuk, E.G., & Smolska, O.Yu. (2014). Dokumentalne oformlennia vyrobnytstva i vykhodu produktsii sadivnytstva [Documentation of Production and Yield of Horticulture]. Problemy ekonomiky. Seriia: Ekonomika ta upravlinnia pidpryiemstvamy – The Problems of Economy. Series: Economics and Enterprise Management, 2, 224-229 [in Ukrainian].

2. Burlyay, A.L., Burlyay, A.P., & Kharenko, A.A. (2013). Suchasnyi stan rozvytku sadivnytstva v Ukraini [The current state of development of horticulture in Ukraine]. Zbirnyk naukovykh prats Umanskoho natsionalnoho universytetu sadivnytstva – Collected Works of Uman National University of Horticulture, 82, 249-259 [in Ukrainian].

3. Honcharuk, I.V., & Shevchuk, G.V. (2020). Marketynh yak faktor konkurentospromozhnosti pidpryiemstv plodoovochevoi haluzi [Marketing as a factor of competitiveness of enterprises in the fruit and industry]. Ahrosvit – Agroworld, 5, 50-55. DOI: 10.32702/2306-6792.2020.5.50 [in Ukrainian].

4. Kaletnik, G.M., & Pchelianska, H.O. (2014). Mistse i rol prodovolchoi bezpeky u formuvannia ekonomichnoi bezpeky Ukrainy [Place and Role of Food Security in Formation of Economic Security]. Biznes Inform – Business Inform, 2, 30-34 [in Ukrainian].

5. Kaletnik, G.M., & Prutska, T.Iu. (2014). Transaktsiini vytraty pidpryiemnytskoi diialnosti v ahrobiznesi [Transaction costs of entrepreneurship in agribusiness]. Zbirnyk naukovykh prats VNAU. Seriia: Ekonomichni nauky – Collection of scientific works of VNAU. Series: Economic Sciences, 2 (88), 3-10 [in Ukrainian].

6. Kernasiuk, Yu.V. (2020). Haluz sadivnytstva: rozvytok, tendentsii ta perspektyvy [Horticulture: development, trends and prospects]. agro-business.com.ua. Retrieved from: http://agro-business.com.ua/agro/ekonomichnyi-hektar/item/18788-haluz-sadivnyts tva-rozvytok-tendentsii-ta-perspektyvy.html [in Ukrainian].

7. Kovach, S.I. (2001). Oblik ta audyt vyrobnytstva i realizatsii produktsii sadivnytstva [Accounting and audit of production and sale of horticultural products]. Extended abstract of candidate’s thesis. Kyiv: Kyiv National Economic University [in Ukrainian].

8. Kotova, S.O. Upravlinnia vytratamy v haluzi sadivnytstva [A management charges is in industry of gardening]. elar.tsatu.edu.ua. Retrieved from: http://elar.tsatu.edu.ua/bitstream/123456789/3926/1/2.pdf [in Ukrainian].

9. Mykhalska, V.V. (2015). Oblik vytrat na zabezpechennia yakosti produktsii v konteksti vyroshchuvannia biolohichnykh aktyviv sadivnytstva [Accounting for product quality assurance in the context of growing biological assets of horticulture]. Tekhnolohichnyi audyt ta rezervy vyrobnytstva Technology audit and production reserves, 2/6 (22), 77-83 [in Ukrainian].

10. Savchuk, V.S. (1999). Ekonomika ta pidpryiemnytstvo: zbirnyk prats [Economy and Entrepreneurship: collection of works]. www.big-lib.com. Retrieved from: http://www.big-lib.com/book/80_Ekonomika_ta_pidpriemnictvo [in Ukrainian].

11. Smolska, O.Iu. (2014). Kalkuliuvannia sobivartosti produktsii sadivnytstva [Calculation of the horticultural industry products cost]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia: Ekonomichni nauky – Scientific Bulletin of Kherson State University. Series: Economic Sciences, 5/4, 208-211 [in Ukrainian].

12. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official website of State Statistics Service of Ukraine]. www.ukrstat.gov.ua. Retrieved from: http://www.ukrstat.gov.ua [in Ukrainian].

13. Pravdiuk, M.V. (2017). Oblikovo-informatsiine zabezpechennia upravlinnia vyrobnytstvom produktsii akvakultury [Providing of accounting-information for management of aquaculture production]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (18), 79-92 [in Ukrainian].

14. Polozhennia (standart) bukhhalterskoho obliku 30 «Biolohichni aktyvy» [Accounting Regulation (Standard) 30 «Biological Assets»]. (2005, November 18). zakon.rada.gov.ua. Retrieved from: http://zakon4.rada.gov.ua/laws/show/z1456-05 [in Ukrainian].

15. Metodychni rekomendatsii z bukhhalterskoho obliku biolohichnykh aktyviv [Methodical recommendations on accounting of biological assets]. (2006, Deсember 29). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/rada/show/v1315201-06#Text [in Ukrainian].

16. Polozhennia (standart) bukhhalterskoho obliku 16 «Vytraty» [Regulation (standard) of accounting 16 «Expenses»]. (1999, Deсember 31). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0027-00#Text [in Ukrainian].

17. Metodychni rekomendatsii z planuvannia, obliku i kalkuliuvannia sobivartosti produktsii (robit, posluh) silskohospodarskykh pidpryiemstv [Methodical recommendations for planning, accounting and costing of products (works, services) of agricultural enterprises]. (2001, May 18). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0132555-01#Text [in Ukrainian].

18. Instruktsiia Pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii [Instruction On Application of the Chart of Accounts for Accounting of Assets, Capital, Liabilities and Business Transactions of Enterprises and Organizations]. (1999, November 3). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0893-99#Text [in Ukrainian].

All journal issues

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.