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


Issue №: 3 (53)

Published: 2020.10.05
DOI: 10.37128/2411-4413-2020-3

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: 10.37128/2411-4413-2020-3-1
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KALETNIK Grygorii – Doctor of Economic Sciences, Professor, Academician of NAAS of Ukraine, Head of the Department of Administrative Management and Alternative Energy Sources, Vinnytsia National Agrarian University (21008, 3 Soniachna st., Vinnytsia, e-mail: rector@vsau.org).

HONTARUK Yaroslav – Lecturer of the Department of Agrarian Management, Vinnytsia National Agrarian University, (21008, Vinnytsia, 3 Solnyschaya st., 3 e-mail: e050122015@gmail.com). 


The article analyzes the approaches to the interpretation of the concept of differentiation. The own interpretation of the concept of differentiation of development of branches as process of development of the enterprises on indicators of efficiency of use of actives, own capital, labor resources, efficiency of manufacture and possibility of creation of new kinds of production is offered. The components of the processing industry of the agro-industrial complex of Vinnytsia region are studied and the main ones are determined. The main factors influencing the development of differentiation of enterprises of the processing industry of the agricultural sector are analyzed. The analysis on the basic financial indicators of activity of the processing enterprises of agrarian sector of Vinnytsia region depending on the size of the organizations is carried out. Prospects for the privatization of distilleries in Ukraine are highlighted. The possibility of product differentiation at the enterprises of agro-industrial complex processing with orientation on creation of new productions is substantiated. The low level of management of distilleries was confirmed and the prospects of privatization of these organizations in accordance with the current legislation were outlined. It is determined that the main promising area of sectoral differentiation of the processing industry of the agro-industrial complex is the formation of sugar, meat processing, agricultural and alcohol industries on the basis of raw materials - production of biofuels (biogas, bioethanol). These studies show that the developed areas of differentiation of processing enterprises will avoid the practice of concealing profits at enterprises, increase revenues to the state budget from the alcohol industry; achieve growth in foreign investment. Improving the management of enterprises in the agro-industrial processing industry will contribute to the growth of the gross regional product and the profitability of production in the processing sectors of the agricultural sector. This will increase the energy independence of the region, reduce energy costs of distilleries, improve the environmental condition of water resources in the region, reduce greenhouse gas emissions and provide the livestock industry with protein feed. 

Keywords: differentiation, food security, energy security, biogas, bioethanol, efficiency, profitability, profit, labor resources, capital.

List of references

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2.      Granberg, A. G. (2000). Osnovy regyonalnoj эkonomyky: uchebnyk dlya vuzov. [Fundamentals of regional economics: a textbook for universities.]. M. : GU VShЭ. 495 p. [in Russian].

3.      Vasylenko, V. N. (2010). Эkonomyko-pravovye problemy razvytyya terry`tory`al`nыx sy`stem. [Economic and legal problems of the development of territorial systems]. Эkonomy`ka y` pravo – Economics and law,  1. 5-10. [in Ukrainian].

4.      Zhuravel, V. V., Pospyelov O. V. (2011). Regionalna ekonomika : pidruchnyk. [Regional economics: a textbook]. Xarkiv.  271. [in Ukrainian].

5.      Regionalnyj rozvytok ta derzhavna regionalna polityka v Ukrayini: stan i perspektyvy zmin u konteksti globalnyx vyklykiv ta yevropejskyx standartiv polityky: Analitychnyj zvit. [Regional Development and Regional State Policy in Ukraine: Status and Prospects for Change in the Context of Global Challenges and European Policy Standards: An Analytical Report.] Retrieved from:: http://www.surdp.eu/ analytical-report (data zvernennya 20.10.2020).

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8.      Kaletnik, G. M. (2010). Ekonomika vyrobnycztva biopalyva v Ukrayini ta zabezpechennya prodovolchoyi bezpeky. [Economics of biofuel production in Ukraine and food security]. Ekonomika APK – Economics of agro-industrial complex, 1,  30-35. [in Ukrainian].

9.      Kaletnik, G. M. (2009). Klasterzaciya vyrobnycztva biopalyva – shlyax do energobezpeky Ukrayiny. [Economics of biofuel production in Ukraine and food security]. Agrosvit – Agrosvit, 20, 7-12. [in Ukrainian].

10.    Goncharuk, I.V. (2020). Vyrobnycztvo biogazu v agrarnomu sektori – shlyax do pidvyshhennya energety`hnoyi nezalezhnosti ta rodyuchosti gruntiv. [Biogas production in the agricultural sector is a way to increase energy independence and soil fertility]. Agrosvit – Agrosvit, 15, 18-29. DOI: 10.32702/2306-6792.2020.15.18. [in Ukrainian].

11.    Statystychnyj zbirnyk (2019). «Diyalnist pidpryyemstv promyslovosti Vinnychchyny» [Activity of industrial enterprises of Vinnytsia region]. Vidpovidalna za vypusk  S.V. Rybalko. Golovne upravlinnya statystyky u Vinnyczkij oblasti. Vinnycya. 152 p.

12.    Programy reformuvannya ta rozvytku spyrtovoyi galuzi na 2020-2023 roky zatverdzhenoyu KMU vid 12 serpnya 2020 r.  699. [Programs of reforming and development of the alcohol industry for 2020-2023 approved by the Cabinet of Ministers of August 12, 2020 № 699.] Retrieved from:: https://zakon.rada.gov.ua/laws/show/699-2020-%D0%BF#Text.

13. V ochikuvanni pershogo v Ukrayini pryvatnogo spyrtzavodu. [In anticipation of the first private distillery in Ukraine.] Retrieved from:: http://ukrspirt.com/news/novini_pidpriemstva/v_ochikuvanni_pershogo_v_ukraini_privatnogo_spirtzavodu.html.

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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. "