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


Issue №: 1 (59)

Published: 2022.04.28
DOI: 10.37128/2411-4413-2022-1

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: 10.37128/2411-4413-2022-1-9
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KOVAL Olena - Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University


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.

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

List of references

1.   Razanova, O.P., & Skoromna, O.I. (2020). Tekhnolohiia vyrobnytstva produktsii bdzhilnytstva [Technology of beekeeping production]. Vinnytsia: VNAU [in Ukrainian].

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].

3.   Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: http://www.ukrstat.gov.ua/ [in Ukrainian].

4.   Rekordnyi eksport medu: yak vyhliadaie «solodkyi rynok» v Ukraini [Record honey exports: what the «sweet market» in Ukraine looks like]. kurkul.com. Retrieved from: https://kurkul.com/spetsproekty/1032-rekordniy-eksport-medu-yak- viglyadaye-solodkiy-rinok-v-ukrayini [in Ukrainian].

5.   Yatsenko, O.M. (2009). Derzhavne rehuliuvannia yakosti produktsii bdzhilnytstva: svitovyi dosvid ta vitchyzniana praktyka [State regulation of beekeeping products quality: world experience and domestic practice]. Ekonomika ta upravlinnia APK – Economics and management of agro-industrial complex, 1 (66), 21-30 [in Ukrainian].

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].

8.   Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy№ 996-XIV [Law of Ukraine «On Accounting and Financial Reporting of Ukraine»№ 996-XIV]. (1999, July 16). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov. ua/laws/show/996-14#Text [in Ukrainian].

9.   Dovzhik, O.O., & Garkusha, S.A. Upravlinsky oblik na silskogospodarskyx pidpyemstvax; osoblyvosti pobudovy [Management accounting in agricultural enterprises: features of construction]. repo.snau.edu.ua. Retrieved from: http://repo.snau.edu.ua/ [in Ukrainian].

10.      Mossakovsjkyj, V.B., & Bublik, S.Y. (2006). Upravlinsjkyj oblik ta jogho osoblyvosti u siljsjkomu ghospodarstvi [Management accounting and its features in agriculture]. Retrieved from: http://magazine.faaf.org.ua/upravlinskiy-oblik-ta-yogo- osoblivosti-u-silskomu-gospodarstvi.html [in Ukrainian].

11.      Smirnova, N.V., & Klimenko, J.V. (2012). Osoblyvosti pobudovy upravlinskoho obliku v silskohospodarskykh pidpryiemstvakh [Features of building management accounting in agricultural enterprises]. Naukovi zapysky – Proceedings, 12, I, 160-166 [in Ukrainian].

12.      Metodychni rekomendatsii z planuvannia, obliku i kalkuliuvannia sobivartosti produktsii (robit, posluh) silskohospodarskykh pidpryiemstv № 132 [Methodical recommendations for planning, accounting and costing of agricultural products (works, services) № 132]. (2001, May 18). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0132555-01#Text [in Ukrainian].

13.  Іshchenko, Ya.P. (2019). Osoblivostі organіzacії oblіku vitrat organіchnogo sіl’s’kogospodars’kogo virobnictva [Features of the organization of the account of expenses of organic agricultural production]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 7 (47), 122-132. DOI: 10.37128/2411-4413-2019-7-14 [in Ukrainian].





All journal issues

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. "