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


Issue №: 2(42)

Published: 2019.08.03
DOI: 10.37128/2411-4413-2019-2

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: 10.37128/2411-4413-2019-2-9
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PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting Department, Vinnytsia National Agrarian University, (21008, 3 Sonyachna Str., Vinnytsia, e-mail: npravduyk@gmail.com).


The article substantiates and develops organizational and economic mechanism for the formation of accounting support for the marketing strategy management at the enterprise.

The methodological basis of the research is the historical and logical method used to study the essence of the marketing strategy and its constituent elements in the overall hierarchy of enterprise development strategies. The dialectical method and comparative analysis are used to study the information support of the marketing strategy management at the enterprise and current practice of representing the costs of marketing activities of the enterprise in the accounting. The methods of scientific abstraction, induction and deduction, analysis and synthesis are used to improve the plan of accounts and financial reporting in terms of cost accounting for the marketing activities.

The structure of the information support of marketing strategy management, which includes information resources generated by the external and internal environment of the enterprise, is investigated based on the substantiation of the importance of developing and implementing the marketing strategy of the enterprise under conditions of modern business environment. It is established that the basis of information support of the marketing strategy management at the enterprise is the accounting system of the enterprise. To form a qualitative accounting and information support of the marketing strategy management at the enterprise, the classification of expenses for the marketing activity and the procedure of their documentary registration are generalized, and guidelines on the display of accounting information in the accounts and financial statements are provided, which will enable to assess the efficiency and cost effectiveness of implementation of the marketing strategy by the business entity, as well as to estimate the level of achievement of the target parameters of the activity.

Elements of scientific novelty consists in the organizational and methodical mechanism of formation of the accounting and information support of the marketing strategy management at the enterprise in accordance with the components of the marketing complex (commodity, sales, price and communication policy), which enables to generate information flows in necessary analytical terms according to the needs and specifics of management, is suggested. 

Proposals on the cost accounting of marketing activities of the enterprise are suggested, which meet the requirements of the current legislation, which regulates accounting and financial reporting in Ukraine, and they may be used in the accounting practice of domestic enterprises.

Keywords: marketing activity, marketing strategy, management, commodity policy, price policy, marketing policy, market policy, communication policy, accounting, accounting support.

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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.