Issue №: 1 (59)
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.
DIRECTIONS OF IMPROVEMENT OF MANAGEMENT ACCOUNTING IN BEEKEEPING
KOVAL Olena - Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University
(21008,Vinnytsia,3,SonіachnaStr.(e-mail:ostapchukov@meta.ua).
BURKO Kateryna – Senior Lecturer of the Department of Accounting, Vinnytsia National Agrarian University
(21008, Vinnytsia, 3, Sonіachna Str., e-mail: k.burko@i.ua).
New forms of management and growing information needs of the enterprise managers increase the role of management accounting tools to ensure the management decision-making process. The effectiveness of the introduction of management accounting in Ukrainian enterprises largely depends on the sectoral and technological features of the production activities.
The article analyzes the current state of beekeeping. It is established that Ukraine positions itself in the international community as a powerful producer and exporter of honey. Production is carried out by economic entities of various organizational and legal forms. The biological properties of bees determine the technology of production of various products and a significant number of objects of accounting. The main products are produced in a short period of time and are fit for consumption or for the further processing. To ensure the quality of beekeeping products on the market and increase its competitiveness, it is important to identify priority areas for improving management accounting in the system of methodological and information support of industry management. According to the results of the study, the distinctive features of management accounting and the tasks it solves in beekeeping are identified. Factors influencing the organization of management accounting are established. The authorʼs vision of directions of improvement of the administrative account for satisfaction of needs of management at various levels is formed.
The necessity of expanding the objects of management accounting and changing the approaches to cost accounting and calculating the cost of beekeeping products has been proved. The necessity of cost accounting for the main processes is substantiated and the accounts for their accounting are determined. An extended list of production cost items in beekeeping at the stage of primary production is proposed. The composition of costs for ensuring the quality of beekeeping products is determined.
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2. Povoznikov, M.H., Adamchuk, L.O., & Gondova, M. (2017). Sytuatsiia haluzi bdzhilnytstva u krainakh yevropeiskoi spivdruzhnosti [The situation in the beekeeping industry in the European Union]. Ahrarna nauka ta kharchovi tekhnolohii – Agricultural science and food technology, 3, 173-183 [in Ukrainian].
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6. Moroz, Yu. (2017). Osoblyvosti obliku u bdzhilnytstvi [Features of accounting in beekeeping]. uteka.ua. Retrieved from: https://uteka.ua/ua/publication/agro-4-shkola-bughaltera-selkokhozyastvenoy-otrasli- 69-osobennosti-ucheta-v-pchelovodstve [in Ukrainian].
7. Koval, O.V. (2019). Biolohichni aktyvy u zvitnosti: problemni aspekty. [Biological assets in accounting: problematic aspects]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 1 (41), 112-121. DOI: 10.37128/2411-4413-2019-1-9 [in Ukrainian].
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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).
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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. "
