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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 8 (48)

Published: 2019.09.17

DOI: 10.37128/2411-4413-2019-8

Description:
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.

Read about journal

ACCOUNTING SUPPORT FOR THE REPRODUCTION OF FIXED ASSETS OF AGRICULTURAL ENTERPRISES

DOI: 10.37128/2411-4413-2019-8-14

PDF Повернутись

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:

OsanaL66@ukr.net)

Annotation

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

1. Anisimova, M.V. (2016). Innovatsiine vidtvorennia osnovnykh zasobiv na pidpryiemstvakh

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

management of the enterprises (by types of economic activity). Lviv. Ukraine [in Ukrainian].

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

silskohospodarskykh pidpryiemstv [Accounting and analytical support of innovative activity of

agricultural enterprises]. Hlobalni ta natsionalni problemy ekonomiky - Global and national problems of

economy, 14, 905-909 [in Ukrainian].

3. Valinkevych, N.V. & Bobrova, S.V. (2011). Napriamky udoskonalennia stratehii vidtvorennia

osnovnykh zasobiv pidpryiemstv [Directions for improving the strategy of reproduction of fixed assets of

enterprises]. Visnyk Zhytomyrsʹkoho derzhavnoho tekhnolohichnoho universytetu - Bulletin of Zhytomyr

State Technological University, 2(56), 13-16 [in Ukrainian].

4. Hyk, V.V. (2010). Poniattia «innovatsiia» yak obiekt bukhhalterskoho obliku [The concept of

"innovation" as an object of accounting]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho

universytetu - Bulletin of Zhytomyr State Technological University, 3(53), 56-58 [in Ukrainian].

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

paradigm: a monograph]. Kharkiv: KHDUKHT [in Ukrainian].

6. Kaletnik, H.M., Mazur, A.H. & Kubai, O.H. (2011). Derzhavne rehuliuvannia ekonomiky:

navch. posib. [State regulation of the economy: a textbook]. Vinnyts. nats. ahrar. un-t. - Kyiv: Khai-TekPpes [in Ukrainian].

7. Zhuk, V.M. (2011). Kontseptualni pidkhody vyrishennia poverkhnevykh ta hlybynnykh problem

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].

8. Koval, L.V. (2019). Oblik innovatsiinoi diialnosti [Accounting for innovation]. Ekonomika.

Finansy. Menedzhment: aktualni pytannia nauky i praktyky - Economy, finances, management: topical

issues of science and practical activity, 3(43), 117-131 [in Ukrainian].

9. Krupka, Ya.D., Pytel, S.V. & Melnychuk, I.V. (2013). Oblik investytsiino-innovatsiinoi

diialnosti: navchalnyi posibnyk. [Accounting for investment-innovation activity: a textbook]. Ternopil,

TAIP, Ukraine [in Ukrainian].

10. Kuchirka, M.V. (2011). Poniattia, formy i metody vidtvorennia osnovnykh zasobiv.

[Concepts, forms and methods of reproduction of fixed assets]. Zbirnyk naukovykh prats ChSTU -Collection of scientific works of ChSTU, 28(1), 216-221 [in Ukrainian].

11. International Accounting and Financial Reporting Standards. available at:

http://vobu.ua/ukr/documents/ accounting/item/mizhnarodni-standarti-bukhgalterskogo-obliku-ta-finansovoji-zvitnosti?app_id=24 [in Ukrainian].

12. National accounting standards (standards). available at: http://vobu.ua/ukr/documents/

accounting/item/natsionalni-polozhennya-standarti-bukhgalterskogo-obliku?app_id=24 [in Ukrainian].

13. Samburska, N.I. (2015). Oblikovo-analitychne zabezpechennia upravlinnia osnovnymy zasobamy:

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].

14. Shliaha, O.V. & Masyliuk, B.V. Reproduction of fixed assets of enterprises: nature, types,

sources. available at: http://www.zgia.zp.ua/gazeta/evzdia_7_120.pdf [in Ukrainian].

15. Yanchenko, Z.B. (2014). Oblikovo-analitychne zabezpechennia innovatsiinoi diialnosti

ahrarnykh pidpryiemstv. [Accounting and analytical support of innovative activity of agricultural

enterprises]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu - Bulletin of Zhytomyr

State Technological University, 3, 109-113 [in Ukrainian].

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).