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


Issue №: 2 (56)

Published: 2021.06.29
DOI: 10.37128/2411-4413-2021-2

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.

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DOI: 10.37128/2411-4413-2021-2-3
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SAKHNO Andrii – Doctor of Economic Sciences, Professor, Professor of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: andrijsahno@gmail.com).

PAVLYUK Iryna – Postgraduate Student of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: mk0216@ukr.net).


It has been proposed to use the analysis method of the operating environment to assess the effectiveness of small agricultural enterprises based on the two input factors characteristics (resources)  labor costs of enterprises, the cost of equity and the resultant factor  the volume of sales. Coefficients of coverage by volume of sold products (goods, works, services) of own capital cost and labor costs for small agricultural enterprises by types of economic activity have been calculated, which allowed types of economic activity rating by small enterprises by coefficients of coverage of sold products (goods, works, services) cost of capital, labor costs and financial results. It has been proved that the activity of small agricultural enterprises among all other types of economic activity has the highest rating on the coefficients of coverage of sold products (goods, works, services) of labor costs, but the lowest on the coefficients of coverage of sold products (goods, works, services) capital, despite the fact that the amount of profit is inferior only to economic entities engaged in wholesale and retail trade; repair of motor vehicles and motorcycles.

Using the coefficients values ​ of coverage of the sold products volume  (goods, works, services), the cost of equity and labor costs, built an environment for small agricultural enterprises, which allowed to form a line of technical efficiency: (agriculture, forestry and fisheries-wholesale and retail trade; repair motor vehicles and motorcycles-information and telecommunications-education) and on the basis of the position of agriculture, forestry and fisheries to find a new position by designing a line with the position of inefficient economic activity (Activities in the field of administrative and support services). It has been outlined the possibility of optimizing the activities of small agricultural enterprises by increasing the volume of sold products (goods, works, services) and reducing costs, which will improve the financial result (will increase profits).

Keywords: small agricultural enterprises, type of economic activity, labor costs of enterprises, equity cost, sold products volume (goods, works, services), financial result, analysis method of functioning environment, technical efficiency (inefficiency) of economic activity.

List of references

1. Farrell, M.J. (1957). The Measurement of Productive Efficiency. Journal of Royal Statistical Society, 3, 253-290 [in English].

2. Honcharuk, I.V., & Tomashuk, I.V. (2017). Vplyv ekoloho-ekonomichnoho faktoru na osoblyvosti orhanizatsiino-ekonomichnoho mekhanizmu vykorystannia resursnoho potentsialu silskykh terytorii [Influence of ecological and economic factor on features of organization of organizational and economic mechanism of use of resource potential of rural territories]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 4, 52-62 [in Ukrainian].

3. Kaletnik, G., Honcharuk, I. & Okhota, Y. (2020). The Waste-free production development for the energy autonomy formation of Ukrainian agricultural enterprises. Journal of Environmental Management and Tourism, 11 (3), 513-522 [in English].

4. Kaletnik, G.M., & Honcharuk, T.V. (2013). Innovatsiine zabezpechennia rozvytku biopalyvnoi haluzi: svitovyi ta vytchyznianyi dosvid [Innovative support of biofuel industry development: world experience]. Biznes InformBusiness Inform, 9, 155-160 [in Ukrainian].

5. Kaletnik, G., & Lutkovska, S. (2020). Innovative Environmental Strategy for Sustainable Development. European Journal of Sustainable Development, 2 (9), 89-98 [in English].

6. Sakhno, A., Polishchuk, N., SalkovaI., & Kucher, A. (2019). Impact of Credit and Investment Resources on the Productivity of Agricultural Sector. European Journal of Sustainable Development, 8 (2), 335-345 [in English].

7. Sakhno, A., Hryvkivska, O., Salkova, I. & Kucher, L. (2019). Evaluation of the Efficiency of Enterprises by the Method of Analysis of Functioning Environment. Journal of Environmental Management and Tourism, X, 3 (35), 499-507 [in English].

8. Sakhno, A., Salkova, I., Broyaka, A., & Priamukhina, N. (2019). Methodology for the Impact Assessment of the Digital Economy on Agriculture Development. International Journal of Recent Technology and Engineering (IJRTE), 8, 160-164 [in English].

9. Sakhno, A., Salkova, I., Polishchuk, N., Kucher, L., & Stashko, I. (2020). Efficiency of managing liabilities of enterprises of different types of economic activities. European Journal of Sustainable Development, 9 (1), 423-431[in English].

10. Sakhno, A., Salkova, I., Broyaka, A., & Priamukhina, N. (2020). A methodological analysis for the impact assessment of the digitalisation of economy on agricultural growth. International Journal of Advanced Science and Technology, 8s (29), 242-249 [in English].

11. Sakhno, A.A., Polishchuk, N.V., Salkova, I.Y., Kucher, L.Y., & KudyrkoO.M. (2020). Mortgage lending system of agricultural enterprises of Ukraine. Revista Espacios, 15 (41). Retrieved from: https://www.revistaespacios.com/a20v41n15/20411507.html [in English].

12. Statystychnyi zbirnyk «Dijalnist subektiv velykogo, serednogo, malogo ta mikropidpryemnyctva» 2019 [Statistical collection «Activities of large, medium, small and micro enterprises 2019»]. (2020). Kyiv: Derzhavna sluzhba statystyky Ukrainy [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. "