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


Issue №: 8 (48)

Published: 2019.09.17
DOI: 10.37128/2411-4413-2019-8

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: 10.37128/2411-4413-2019-8-14
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LIUBAR Oksana  -  Candidate of Economic Sciences (PhD), Associate Professor of the Chair of 

Accounting, Vinnytsia National Agrarian University (14 Pervozvannoho Str., Vinnytsia, 21027, e-mail: 



An important component of the enterprise's resource potential is the fixed assets and their integral 

component ‒ agricultural land, which determines the scale and directions of development of the 

agricultural sector. The development of any production, including agricultural, requires constant renewal 

of fixed assets, reproduction of natural soil fertility, land improvement works (reclamation, drainage, 

irrigation and other works). However, due to the unsatisfactory financial condition of agricultural 

enterprises, the unequal rise in prices for products of industrial origin, the purchase of labor resources 

has sharply decreased, soil reproduction works and improvement of agricultural lands are not being 

carried out at all. There is an intensive aging of machinery and equipment, vehicles, deterioration of the 

enterprise's material resources, reduced soil fertility.

The essence and significance of the process of reproduction of fixed assets and their component ‒ 

agricultural lands are revealed. The emphasis is on innovative reproduction. It can be said that «innovative 

development»  is a look into the future, and  «reproduction of fixed assets»  is largely a look into the past, 

since the actual state of the enterprise is being reproduced. The purpose and tasks of forming a system of 

accounting for innovative reproduction of fixed assets and their component ‒ agricultural lands have been 

determined.  The main attention was focused on the study of existing types and forms of fixed assets 

reproduction, stages of formation of the system of accounting for innovative reproduction of fixed assets 

and features of accounting support for the process of innovative reproduction of fixed assets. The scheme 

of accounting of economic processes of innovative activity at agricultural enterprises is developed.

Keywords: fixed assets, agricultural land, reproduction of fixed assets, innovations, accounting support.

List of references

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[Innovative reproduction of fixed assets at the enterprises]. Abstract of Ph.D. dissertation. Еconomy and 

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2.  Bryk,  H.V. (2016).  Oblikovo-analitychne  zabezpechennia  innovatsiinoi  diialnosti

silskohospodarskykh  pidpryiemstv  [Accounting and analytical support of innovative activity of 

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5.  Hrinʹko, A.P. (2015). Teoretyko-metodolohichni zasady bukhhaltersʹkoho obliku vidtvorennya 

osnovnoho kapitalu v umovakh novoyi upravlinsʹkoyi paradyhmy: monohrafiya.  [Theoretical and 

methodological principles of accounting for the reproduction of fixed capital in the new management 

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obliku innovatsiinoi diialnosti [Conceptual approaches of solving surface and deep problems of accounting 

of innovative activity]. Oblik i finansy APK - Accounting and Finance AІС, 1, 36-39 [in Ukrainian].

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TAIP, Ukraine [in Ukrainian].

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teoriia i praktyka (na prykladi pidpryiemstv vodoprovidno-kanalizatsiinoho hospodarstva): monohrafiia.

[Accounting and analytical support for the management of fixed assets: theory and practice (for example, 

enterprises of water supply and sewerage): monograph].  Poltava: RVV PUET, [in Ukrainian].

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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.