Issue №: 3 (31)
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.
CONCEPT OF BIOMASS AS A SPECIAL OBJECT OF ACCOUNTING
TOMCHUK Olesya – Candidate of Economic Sciences, Associate Professor, Dean of the Department of Accounting and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: olesya-tomchuk@yandex.ru).
FABIYANSKA Victoria – Candidate of Economic Sciences, Associate Professor of State Audit and Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Viktoriafab@ukr.net).
The article considers the state of development of alternative energy sector in Ukraine. The share of energy received from renewable energy sources in gross final energy consumption calculated according to the rules of Directive 2009/28 / EC is estimated. The place of bioenergy in the structure of domestic energy production is explored, which makes, what approves its active development and significance. On the base of the analysis of statistical data it was concluded that biomass is the most common raw material among the other sources for renewable energy production. The definition of “biomass” from the standpoint of domestic and international legislation is explored. The necessity of separation the definition of biomass as an object of accounting is formulated. The results of the study, presented in the article, made it possible to distinguish the following signs of biomass identification that embody its unique features: non-fossil nature, organic (plant or animal) origin, ability to biodegradation, biomass producer's intention to use it for energy purposes.
1. Humentyk M.Ya. Otsinka efektyvnosti pererobliannia biomasy enerhetychnykh kultur na biopalyvo / M.Ya. Humentyk // Bioenerhetyka. – 2016. – № 2. – Pp. 28-31. – Rezhym dostupu: http://nbuv.gov.ua.
2. Kaletnik H.M. Rozvytok rynku biopalyv v Ukraini [Tekst] / H.M. Kaletnik // Bioenerhetyka. – 2013. – № 1. – Pp. 11-16.
3. Klymchuk O.V. Spetsyfika formuvannia ta mekhanizmy rehuliuvannia rynku biopalyva / O.V. Klymchuk // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2015. – № 2. – Pp. 13-21. – Rezhym dostupu: http://nbuv.gov.ua.
4. Sinchenko V.M. Investytsiina pryvablyvist proektiv z vyroshchuvannia biomasy / V.M. Sinchenko, A.M. Tkachenko // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2017. – № 10. – Pp. 24-34. – Rezhym dostupu: http://nbuv.gov.ua.
5. Hutsalenko L.V. Orhanizatsiia obliku i kontroliu vyrobnytstva biolohichnoho palyva Vinnytsia: monohrafiia / L.V. Hutsalenko, V.Iu. Fabiianska // Vyd-vo TD “Edelveis i K”, 2013. – 262 p.
6. Zhuk V.M. Predmet ta obiekty bukhhalterskoho obliku silskohospodarskoi diialnosti / V.M. Zhuk // Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu. Mizhnarodnyi zbirnyk naukovykh prats. – Seriia: Bukhhalterskyi oblik, kontrol i analiz. – Vypusk 2 (17) / Vidpovidalnyi redaktor d.e.n., prof. F.F. Butynets. – Zhytomyr: ZhDTU, 2010. – 448 p. – Pp.100-105.
7. Podolianchuk O.A. Osnovni aspekty oblikovo-analitychnoho zabezpechennia vyrobnytstva bioenerhetychnykh kultur u silskohospodarskykh pidpryiemstvakh / O. A. Podolianchuk, N.I. Koval, T.V. Kolesnyk // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2016. – № 12. – Pp. 81-91. – Rezhym dostupu: http://nbuv.gov.ua.
8. Pravdiuk N.L. Oblikove zabezpechennia upravlinnia vyrobnytstvom biolohichnoho palyva / N.L. Pravdiuk // Oblik i finansy. – 2016. – № 1 (71). – Pp. 74-82.
9. Rud Yu.M. Vyznachennia poniattia “biomasa” za zakonodavstvom Ukrainy / Yu.M. Rud // Naukovyi visnyk Natsionalnoho universytetu bioresursiv i pryrodokorystuvannia Ukrainy. Seriia : Pravo. – 2014. – Vyp. 197(3). – Pp. 163-169. – Rezhym dostupu: http://nbuv.gov.ua.
10. U Komiteti VRU PEK rozghlianuly novi pidkhody do stymuliuvannia vyrobnytstva enerhii z vidnovliuvanykh dzherel. – Rezhym dostupu: http://saee.gov.ua.
11. Informatsiia shchodo chastky enerhii, vyroblenoi z vidnovliuvanykh dzherel, u kintsevomu enerhospozhyvanni v Ukraini [Elektronnyi resurs]. – Rezhym dostupu: http://saee.gov.ua.
12. Bioenerhetyka prodovzhuie vpevnene zrostannia na rivni 35% na rik [Elektronnyi resurs]. – Rezhym dostupu: http://uabio.org.
13. Pro alternatyvni vydy palyva: Zakon Ukrainy vid 14 sichnia 2000 roku № 1391-XIV, iz nastupnymy zminamy i dopovnenniamy [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua.
14. Bioenerhetyka [Elektronnyi resurs]. – Rezhym dostupu: http://saee.gov.ua.
15. Hrabova N.M. Teoriia bukhhalterskoho obliku: 2001 : navch. posib. / Hrabova N.M. ; pid red. M.V. Kuzhelnoho. – 6-te vyd. – K. : A.S.K., 2001. – 272 p. – (Ekonomika. Finansy. Pravo).
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).
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 "
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. "
