logo

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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3(43)

Published: 2019.08.06
DOI: 10.37128/2411-4413-2019-3


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

ADMINISTRATIVE ACCOUNTING OF BEET GROWING PRODUCTS IN CONDITIONS OF INNOVATIVE PRODUCTION DEVELOPMENT

DOI: 10.37128/2411-4413-2019-3-12
PDF Повернутись

BURKO Kateryna – Lecturer of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna Str., e-mail: k.burko@i.ua).

Annotation

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. 

Keywords: administrative account, sugar beets, innovations, scientific activity, production, objects of administrative accounting, experimental farms

List of references
  1. Roik, M.V. (2001). Buriaky [Beets]. Kyiv. ХХІ age-RIA LABOUR-KYIV, 320 [in Ukrainian]. 
  2. Roslynnytstvo Ukrainy 2016: Statystychnyi zbirnyk [Plant-growing of Ukraine 2016: Statistical collection]. Kyiv: Government service of statistics of Ukraine, 166. Retrieved from: http://www.ukrstat.gov.ua/druk/publicat/kat _u/publ7 _u.htm [in Ukrainian]. 
  3. Novyny chleniv NATsU “Ukrtsukor” [News of members of Natsu “Ukrtsukor”]. (n.d.). ukrsugar.com. Retrieved from: http://www.ukrsugar.com/uk/post/eksport-cukru- zris-majze-na-tretinu [in Ukrainian]. 
  4. Petrovych Y.M. (2013). Upravlinnia diialnistiu orhanizatsiino-vyrobnychykh system [Management of activity of organization and production systems]. Kyiv, Znannia, 510 [in Ukrainian]. 
  5. Zakon Ukrainy “Pro innovatsiinu diialnist” [The Law of Ukraine “On the innovative activity”]. (n.d.). zakon.rada.gov.ua. Retrieved from: http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=40-15 [in Ukrainian]. 
  6. Shyrma V.V. (2013). Orhanizatsiia innovatsiinoho zabezpechennia funktsionuvannia silskohospodarskykh pidpryiemstv [Organization of the innovative providing of functioning of agricultural enterprises]. Ekonomika ta upravlinnia APK – AIC Economics and Management, 10,197-201[in Ukrainian]. 
  7. Zakonom Ukrainy “Pro priorytetni napriamy innovatsiinoi diialnosti v Ukraini” [The Law of  Ukraine “On priority directions of innovative activity in  Ukraine”]. (n.d.). zakon.rada.gov.ua Retrieved from: http://zakon2.rada.gov.ua /laws/show/3715-17 [in Ukrainian]. 
  8. Sabluk P.T. (2016). Innovatsiina model rozvytku ahrarnoho sektoru ekonomiky Ukrainy ta rol nauky v yii stanovlenni [An innovative model of development of agrarian the sector of economy of Ukraine and role of science in its forming]. Problemy innovatsiino- investytsiinoho rozvytku. Seriia “Ekonomika ta menedzhment” – Problems of innovative investment of development. Series “Economy and management”, 9, 34-42. DOI: 10.32702/2306-6806.2019.7.34 [in Ukrainian]. 
  9. Statut Instytutu bioenerhetychnykh kultur i tsukrovykh buriakiv NAAN Ukrainy [Statute of the Institute of Bioenergetic Crops and Sugar Beet of NAN of Ukraine]. (n.d.). bio.gov.ua. Retrieved from: http://bio.gov.ua/sites/default/files/ statut.pdf [in Ukrainian]. 
  10. Vidteper ukrainske nasinnia buriakiv mozhe postachatys na rynok YeS [The Ukrainian seed of beets can be supplied from now on to the market of EC]. (2018). agrodep.kh.gov.ua. Retrieved from: http://agrodep.kh.gov.ua/ru/ novosti-ru/vidteper- ukrayinske-nasinnya-buryakiv-mozhe-postachatis-na-rinok-yes [in Ukrainian]. 
  11. Matviichuk M.Z. (2013). Teoretychni aspekty funktsionuvannia upravlinskoho obliku na pidpryiemstvi [Theoretical aspects of functioning of administrative account at an enterprise]. Innovatsiina ekonomika – Innovative economics, 6, 299-305. Retrieved from: http://nbuv.gov.ua/UJRN/inek_2013_6_73 [in Ukrainian]. 
  12. Bondarchuk N.V. Upravlinskyi oblik, yak osnova dlia stvorennia novykh i efektyvnykh system upravlinnia pidpryiemstvom [Administrative accounting as a basis for creation of a new and effective control system by the enterprise]. (n.d.). pdaa.edu.ua. Retrieved from http://www.pdaa.edu.ua/sites/default/files/nppdaa/2011/ v2i3/42.pdf [in Ukrainian]. 
  13. Bukhalo O.V. (2015). Vplyv innovatsiinoi diialnosti na rozvytok resursnoho potentsialu ahrarnykh pidpryiemstv [Influence of innovative activity on development of resource potential of agrarian enterprises]. Naukovyi visnyk Mukachivskoho derzhavnoho universytetu. Ser. Ekonomika – Scientific Herald of the Mukachevo State University. Ser. Economics, Issue 2(1), 90-95. Retrieved from: http://nbuv.gov.ua/ UJRN/ nvmdue_2015_2(1) 17 [in Ukrainian]. 
  14. Honcharuk I.V., Ishchenko Ya.P. & Stryhun I.V. (2017). Orhanizatsiini aspekty oblikovoho zabezpechennia upravlinnia v intehrovanykh naukovo-vyrobnychykh strukturakh (na prykladi Instytutu bioenerhetychnykh kultur i tsukrovykh buriakiv Natsionalnoi akademii ahrarnykh nauk Ukrainy) [Organizational aspects of accounting management at integrated research and production structures (based at the institute of bioenergy crops and sugar beets of the National academy of agrarian sciences of Ukraine)]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy. Finances. Management: actual issues of science and practical activity, 9, 33-45. Retrieved from: http://nbuv.gov.ua/UJRN/efmapnp_2017_9_5 [in Ukrainian]. 
  15. Kaletnik H.M. Starosud V.I., & Amons S.E. (2017). Orhanizatsiino-ekonomichni zasady pidvyshchennia efektyvnosti vyrobnytstva nasinnia tsukrovykh buriakiv [Organizational and economic principles of improving the efficiency of production of sugar beet seeds]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy. Finances. Management: actual issues of science and practical activity, 10, 7-23. Retrieved from: http://nbuv.gov.ua/UJRN/efmapnp_2017_10_3 [in Ukrainian].
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 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 "

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)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "