Issue №: 3 (65)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
ANALYSIS OF THE DEVELOPMENT OF THE FINANCIAL MECHANISM OF ACTIVITY OF SMALL ENTERPRISES ON THE EXAMPLE OF THE FARM «IRYNA – O.T.»
ALESKEROVA Yuliia – Doctor of Economics Sciences, Professor of the Department of Finance, Banking and Insurance, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: aleskerovaaleskerova@gmail.com).
FEDORYSHYNA Lidiіa – Candidate of Historical Sciences, Associate Professor of the Department of Analysis and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: fedorishina@i.ua).
The article presents the theoretical and practical problems of the financial mechanism for the development of farming on the example of «Iryna – O.T.».
It is substantiated that small business has a special role in the socio-economic progress of any country – a potential locomotive of the national economy. Its importance is revealed in a number of economic, investment and social functions. The economic and investment role of small business consists in: mobilization of production factors; saturation of the market with consumer goods and services; stabilization of the market environment; ensuring filling of budgets at all levels; formation and development of a competitive environment, ensuring demonopolization of the economy; implementation of the latest technologies and production of new types of products; conducive to the development of science and scientific and technical progress. In a social sense, small business contributes to employment; satisfying the consumer demand of the population; development of the middle class; acquisition and development of entrepreneurial skills, realization of human abilities.
It has been proven that the main goal of a small business entity is to make a profit and satisfy social and personal needs. To achieve this goal, small business entities should direct their activities to the innovativeness of manufactured products (works, services), in particular through: expanding its range, improving technological processes; the ability to recognize and satisfy new consumer needs by introducing innovative ideas and know-how; search for alternative sources of financing and new market niches.
In the article, a detailed analysis of the financial mechanism of the development of a small business enterprise of the FG «Iryna – O.T.» is carried out, recommendations are given for the improving its production activity. Proposals for improving the functioning of the company’s financial mechanism were provided.
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About 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
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).
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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”.
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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”.
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.
