ACCOUNTING TASKS IN TERMS OF REALIZATION OF STRATEGIC OBJECTIVES OF STATE POLICY ON LAND RELATIONS REGULATIONS
BURKO Kateryna – Lecturer of the Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: email@example.com).
The current state of relations in the sphere of land ownership and land use, and the main strategic objectives of state policy on the regulation of the land relations are determined in the article. It is defined that one of the most important conditions of enhancement of management of land resources and land relations is improvement of its information support which is based on accounting data. Taking into account a variety of characteristics of land, further transformation of the relations of land ownership and forms of managing in the agrarian sphere are considered. It is established that land plots find reflection in the system of financial accounting; rights to use the plots of land; capital expenditure for land improvement. It is determined that the most clearly defined problem is the registration of land plots. It is proposed to systematize the tasks of accounting in the field of land relations by types of accounting and accounting objects.
1. Pro zemelnu reformu: Postanova Verkhovnoi Rady Ukrainskoi RSR vid 18 hrudnia 1990 roku № 563-XII [Elektronnyi resurs]. – Rezhym dostupu: http://zakon1.rada.gov.ua.
2. Pro Stratehiiu staloho rozvytku “Ukraina – 2020” [Elektronnyi resurs]: Ukaz Prezydenta Ukrainy vid 12.01.2015 r. № 5/2015. – Rezhym dostupu: http://zakon2.rada.gov.ua.
3. Ukraina – 2016: suchasnyi stan zemelnoho fondu v tsyfrakh [Elektronnyi resurs]. – Rezhym dostupu: http://agravery.com.
4. Zemelni resursy [Elektronnyi resurs]. – Rezhym dostupu: http://minagro.gov.ua/node/21346
5. Kernasiuk Yu.V. Suchasnyi vymir ahrosektoru [Elektronnyi resurs] / Yu.V. Kernasiuk // Ahrobiznes sohodni. – 2016. – № 20. – Rezhym dostupu: http://www.agro-business.com.ua.
6. Nizalov D. Zemelna reforma [Elektronnyi resurs] / D. Nizalov, K. Ivinska, S. Kubakh, O. Nivievskyi. – Rezhym dostupu: https://voxukraine.org.
7. Zhuk V.M. Oblikovo-analitychne zabezpechennia zemelnykh vidnosyn / V.M. Zhuk // Ahroinkom. – 2011. – № 7-9. – Pp. 116-121.
8. Ilchak O.V. Bukhhalterskyi oblik i kontrol zemelnykh resursiv silskoho hospodarstva: dys. ... kand. ekon. nauk : 08.00.09 / Ilchak Olha Viktorivna;NUBIP. – K., 2015. – 234 p.
9. Kaminska T.H. Oblikovo-analitychne zabezpechennia finansovoho menedzhmentu v silskohospodarskykh pidpryiemstvakh [monohrafiia] / [Kaminska T.H., Shatkovska L.S., Shysh A.M. ta in.] / za zah. red.T.H. Kaminskoi. – K.: TsP “Komprynt”, 2013. – 329 p.
10. Skrypnyk S.V. Kliuchovi pytannia obliku i opodatkuvannia zemelnykh dilianok silskohospodarskykh obsluhovuiuchykh kooperatyviv / S.V. Skrypnyk // Ekonomika i suspilstvo. Mukachivskyi derzhavnyi universytet. – 2016. – № 2. – Pp.738-743.
11. Pravdiuk N.L. Osoblyvosti zemel silskohospodarskoho pryznachennia yak obiekta bukhhalterskoho obliku / N.L. Pravdiuk, Ya.P. Ishchenko // Zbirnyk naukovykh prats Vinnytskoho natsionalnoho ahrarnoho universytetu. Seriia Ekonomichni nauky. – 2012. –Vypusk 1 (56). – Pp. 211-217.
12. Kaletnik H. M. Perspektyvy rozvytku zemelnykh vidnosyn ta rynku zemli v Ukraini [Electronnyi resurs] / H. M. Kaletnik, S. V. Kozlovskyi, V. M. Tsikhanovska // Ahrosvit. – 2012. – № 12. – Pp. 2-6. – Rezhym dostupu: http://nbuv.gov.ua.
071 Accounting and taxation
072 Finance, banking and insurance
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
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 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. "