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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 6 (46)

Published: 2019.08.13

DOI: 10.37128/2411-4413-2019-6

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.

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AUTOMATIZATION OF ACCOUNTING FOR AGRICULTURAL ENTERPRISES IN MODERN CONDITIONS

DOI: 10.37128/2411-4413-2019-6-15

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KOVAL Olena  Candidate of Economic Sciences, Associate Professor Department of Accounting,

Vinnytsia National Agrarian University (21008, Vinnytsia, Sonyachna str., 3, (e-mail:

ostapchukov@meta.ua)

Annotation

The article analyzes the current state of automation of accounting of agricultural enterprises in

modern conditions of management. The main software products used by legal entities and individuals in

Ukraine are proven, and it is proved that among the significant number of them, by the number of sales

and the undisputed leader in popularity, at present, there is the software of the corporation "1 С", which

has won the market of information systems due to its product under the brand name "1 С: Аccounting ". n

addition, the importance and advantages of using the sectoral configuration of the software product 1 С

«Accounting of an agricultural enterprise for Ukraine» for the complete computerization of accounting in

agricultural enterprises has been proven. Additional possibilities of this configuration are considered in

comparison with the standard configuration "Accounting for Ukraine" caused by the branch features of

the activity. It is established that application of branch software products for automation of accounting of

agricultural enterprises will ensure effective management of enterprise profits, maximum economy of

working time and the highest productivity of labor.

Keywords: automation, accounting, software products, management, information.

List of references

1. Belinska S. M. (2018). Osoblyvosti Avtomatyzatsii oblikovoho protsesu. [Features of Accounting

Automation.]. Ahrosvit - Agro-world., 14, 31-36 [in Ukrainian].

2. Lyudvenko D.V. (2012). Vykorystannya suchasnyx informacijnyx texnologij v oblikovozvitnomu

informacijnomu zabezpechenni na silskogospodarskyx pidpryyemstvax [Use of up-to-date information

technologies in accounting reporting on agricultural enterprises]. Zbirnyk naukovyx pracz Tavrijskogo

derzhavnogo agrotexnologichnogo universytetu. (Vols. 2), (pp. 247 - 254). [in Ukrainian].

3. Poduriazhnia Yu.Yu. (2010) Mistse informatsiinoho zabezpechennia v systemi bukhhalterskoho

obliku [The place of information support in the accounting system]. Ekonomichnyi visnyk universytetu -University Economic Bulletin. 14, 12-17 [in Ukrainian].

4. Skalyuk R. V. (2015). Konceptual`ni osnovy efektyvnoyi avtomatyzaciyi procedur

buxgalterskogo obliku na vitchyznyanyx pidpryyemstvax [Conceptual bases of effective automation of

accounting procedures at domestic enterprises]. Visnyk Xmelnyczkogo nacionalnogo universytetu –

Bulletin of the Khmelnytsky National University, 3, (Vols. 1), 95-102 [in Ukrainian].

5. Tretyak N.M. (2005). Avtomaty`zaciya obliku pidpryyemstv agropromyslovogo kompleksu

[Automation of accounting of enterprises of agro-industrial complex]. Oblik i finansy APK – Accounting

and finance of agroindustrial complex, 11, 116 -119 [in Ukrainian].

6. Chomu 1S? Perevahy ta nedoliky dlia vedennia obliku v Ukraini. [Why 1C? Advantages and

disadvantages of accounting in Ukraine.] Retrieved from: https://stimul.kiev.ua/articles.htm?a=

chomu_1s_perevagi_ta_nedoliki_dlya_vedennya_obliku_v_ukraini (data zvernennia: 25.03.2019).

7. Chernozhukova A. M. & Lobodzy`ns`ka T. P. (2017). Porivnyalnyj analiz avtomatyzovanyx

system buxgalterskogo obliku na pidpryyemstvax Ukrayiny [Comparative analysis of automated

accounting systems at Ukrainian enterprises], Efekty`vna ekonomika - Effective economy, 6. Retrieved from

http://www.economy.nayka.com.ua/?op=1&z=5661. [in Ukrainian].

8. Shypunova O.V. (2011) Avtomatyzatsiia upravlinnia pidpryiemstvom: osnovni pryntsypy,

funktsii ta pidkhody [Enterprise Management Automation: Basic Principles, Functions and Approaches].

Aktualni problemy ekonomiky - Current problems of the economy, 6, 25-38.

All journal issues

About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

History of the journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).