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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 1 (59)

Published: 2022.04.28

DOI: 10.37128/2411-4413-2022-1

Description:
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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DIRECTIONS OF IMPROVEMENT OF MANAGEMENT ACCOUNTING IN BEEKEEPING

DOI: 10.37128/2411-4413-2022-1-9

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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).

Annotation

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.

Keywords: management, management accounting, beekeeping, production, objects of management accounting, management decisions.

List of references

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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].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).