Issue №: 3(43)
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.
ADMINISTRATIVE ACCOUNTING OF BEET GROWING PRODUCTS IN CONDITIONS OF INNOVATIVE PRODUCTION DEVELOPMENT
BURKO Kateryna – Lecturer of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna Str., e-mail: k.burko@i.ua).
The article provides a brief analysis of the current state of beet growing in Ukraine. It was determined that one of the areas of revival, formation and further development of sugar beet farming is to ensure the rapid application of innovative developments. The introduction of new domestic high-performance hybrids contributes to obtaining high yields of sugar beet and bringing Ukraine to a new level of production and sale of sugar. It is established that the introduction of management accounting in research institutions is aimed at solving a number of tasks that are associated with their influence on the level of production and increasing the economic efficiency of the implementation of research and development results in beet growing. It is proposed to systematize the objects of management accounting in sugar beet production by fields of activity and by stages of work. The necessity of distinguishing in the management accounting of such objects as: new varieties and hybrids of sugar beet; new means of mechanizing the cultivation of sugar beet; new fertilizers and means of combating diseases and pests.
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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”.
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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.
