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


Issue №: 5 (33)

Published: 2018.06.26

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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KOSTIUCHENKO Daryna – Post-graduate Student, Lecturer of the Department of Economics, Vinnytsia National Agrarian University (21008, 3, Sonyachna Str., Vinnytsia, email: Dasha_veres@meta.ua).


The presented paper is devoted to the research of modern financial instruments, the use of which will promote development of agrarian production and stimulate the development of rural areas. Various financial instruments are analyzed and the conclusion is done, that for agricultural producers agrarian receipts is the most optimal variant of lending, since it takes into account the peculiarities of agricultural activity. The operation mechanism of agrarian receipts and dynamics of crediting by agrarian receipts in Ukraine was investigated, taking into consideration risks for all participants of the agricultural market and for the producers of agricultural products in particular. In the process of scientific research following methods were used: analysis and synthesis, induction and deduction, scientific abstraction, method of the systematic approach, monographic, graphic, statistical, logical methods.

Keywords: lending, agrarian sector, risks, investments, rural territories, agrarian receipts.

List of references

1. Andriievskyi, V.Ye. & Tereshchuk, S.M., Seperovych N.V. (2012). Ekonomichna dotsilnist vprovadzhennia systemy kredytuvannia pid zastavu maibutnoho vrozhaiu v Ukraini [The economic expediency of introducing a lending system on the pledge of a future harvest in Ukraine]. Naukovyi visnyk NUBIP Ukrainy.Seriia: Ekonomika, ahrarnyi menedzhment, biznes – Scientific Bulletin of NUBIP of Ukraine.Series: Economics, agrarian management, business, 1 (169). Retrieved from http://elibrary.nubip.edu.ua [in Ukrainian]. 2. Bechko, P.K., & Barabash, L.V., & Holoborodko, Ya.O. (2017). Rol netradytsiinykh form kredytuvannia u pidvyshchenni konkurentospromozhnosti ahrarnykh tovarovyrobnykiv [The role of non-traditional forms of lending in improving the competitiveness of agricultural producers]. Visnyk ZhNAEU – Journal of ZNAMEU, 1, 101-111 [in Ukrainian]. 3. Zakon Ukrainy Pro ahrarni rozpysky: pryiniatyi 06.11.2012 № 5479-VI [Law of Ukraine on agricultural receipts from 06.11.2012 № 5479-VI] [in Ukrainian]. 4. Kaletnik, H. M., & Pchelianska, H. O., & Tereshchuk, S. M. (2012) Ahrarna rozpyska yak alternatyvnyi variant finansovoho zabezpechennia ahrarnoho vyrobnytstva [Agricultural receipts as an alternative variant of financial support of agrarian production]. Zbirnyk naukovykh prats VNAU. Seriia: Ekonomichni nauky – Collection of scientific works of VNAU. Series: Economic Sciences, 4, 74-79 [in Ukrainian]. 5. Kirieieva, E.A., & Spencer, P. (2016). Zabezpechennia staloho rozvytku ahrarnoho sektoru: dosvid ahrarnoi polityky SShA [Ensuring Sustainable Development of the Agrarian Sector: Experience of US Agrarian Policy]. Ekonomika. Finansy. Menedzhment. Aktualni pytannia nauky i praktyky – Eсonomy. Finanсes. Management: actual issues of science and practical activity, 9, 20-29 [in Ukrainian]. 6. Kyrychenko, O.A., & Kudrytskyi, V.D. (2009). Kredytuvannia ahrarnoho sektoru ekonomiky v umovakh hlobalnoi finansovoi kryzy [Crediting of the agrarian sector of the economy in the context of the global financial crisis]. Aktualni problemy ekonomiky – Actual problems of the economy, 5 (95), 207-222 [in Ukrainian]. 7. Mamalyha, S.V. (2017). Ahrarni rozpysky v Ukraini: problemy ta perspektyvy rozvytku [Agrarian Receipts in Ukraine: Problems and Prospects for Development]. Ahrosvit – Agrosvit, 9, 30-34 [in Ukrainian]. 8. Sait AgroPortal.ua [Site AgroPortal.ua] http://agroportal.ua Retrieved from http://agroportal.ua [in Ukrainian]. 9. Ofitsiinyi sait Derzhavnoi sluzhby statystyky [Official site of the State Statistics Service]. Retrieved from http://www.ukrstat.gov.ua/. 10. Pravdiuk, N. L. (2016). Ahrarni rozpysky yak alternatyvna forma kredytuvannia silskohopodarskykh pidpryiemstv: oblikovyi aspekt [Agrarian receipts as an alternative form of crediting agricultural enterprises: accounting aspect]. Oblik i finansy – Accounting and finance, 4, 69-79 [in Ukrainian]. 11. Radchenko, N.H. (2013). Ahrarni rozpysky yak alternatyvna forma kredytuvannia silskohospodarskykh pidpryiemstv [Agrarian receipts as an alternative form of lending to agricultural enterprises]. Zbirnyk naukovykh prats Tavriiskoho derzhavnoho ahrotekhnolohichnoho universytetu (ekonomichni nauky) – Collection of scientific works of the Tavria State Agrotechnological University (economic sciences), 1, 356-361 [in Ukrainian]. 12. Andriievskyi, V., & Tsvyk, H., & Korotkov, O., & Hovhera, V. (2017). Finansova ahrarna rozpyska. Instruktsiia po vykorystanniu [Financial Agrarian Receipt. Instructions for use]. Retrieved from http://minagro.gov.ua [in Ukrainian]. 13. Shumska, S. S. (2016). Finansovi instrumenty rozvytku: svitova praktyka ta uroky dlia Ukrainy [Financial development tools: world practice and lessons for Ukraine]. Prychornomorski ekonomichni studii – Black Sea Economic Studies, 10, 242-249 [in Ukrainian].

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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 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. "