Issue №: 6 (46)
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.
AUTOMATIZATION OF ACCOUNTING FOR AGRICULTURAL ENTERPRISES IN MODERN CONDITIONS
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)
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.
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.
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".
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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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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 "
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. "
