ECONOMIC AND ACCOUNTING – LEGISLATIVE ASPECTS OF INVESTMENT-INNOVATIVE ACTIVITY OF AGRICULTURAL SECTOR
PRAVDIUK Maryna – Candidate of Economic Sciences, Senior Lecturer of the Department of Accounting and taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: a.pravduyk@ gmail.com).
PRAVDYUK Andrew – Candidate of Juridical Sciences, Associate Professor of the Department of Law, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: a.pravduyk@ gmail.com).
The investment and innovative activity in the agrarian sector of Ukraine’s economy as a cyclic activity on the selection, financing and implementation of innovations is examined. The main subject of the research is the economic content of investment and innovative activity and its accounting reflection for management at different levels and stages of product creation and development.
General scientific methodology of economic research is used in the article. According to the State Statistics Service reports the analysis of the state of scientific and innovative activity and transfer of technology was carried out. Financing of innovative developments, capital investments of investment activity, volumes of foreign investments are analyzed. It is established that in Ukraine there is no proper state support for the development of innovations, moreover, there is no even standard regulations for funding them. Some techniques of investment and innovation management based on the implementation of accounting aspects of this type of activity are described. The pattern of accounting support of investment and innovation activity, specification of accounting objects and objectives of agricultural investment in rural development, and international experience in the collection and use of data on investment activities are analyzed.
The results of the research will contribute to the development of economic theory and accounting in terms of objects of accounting of the investment and innovative activity, approximation of domestic accounting to the one adopted in the international practice as well as further convergence of agrarian science and practice.
1. Oslo Manual (2005): Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition [Elektronnyy resurs]. – Rezhym dostupu: http://www.oecd.org.
2. Hudzenko N.M. Osoblyvosti orhanizatsiyi obliku operatsiy z investytsiynoyi nerukhomistyu / N.M. Hudzenko // Ekonomika. Finansy. Menedzhment: aktual'ni pytannya nauky i praktyky. – 2017. – Vol. 7. – Pp.41-48.
3. Zhuk, V.M. Kontseptual'ni pidkhody vyrishennya poverkhnevykh ta hlybynnykh problem obliku innovatsiynoyi diyal'nosti / V.M. Zhuk // Oblik i finansy APK. – 2011. – Vol. 1. – Pp. 36-39.
4. Kaletnik H. M. Innovatsiyni platformy orhanizatsiyi naukovo-dyskusiynykh molodizhnykh maydanchykiv u konteksti yevrointehratsiynoho rozvytku ahrarnoyi ekonomiky / H. M. Kaletnik, I. V. Hun'ko //Ekonomika. Finansy. Menedzhment: aktual'ni pytannya nauky i praktyky. – 2017. – Vol. 4. – Pp. 7-18.
5. Kaletnik H.M. ta in. Rekomendatsiyi z rozroblennya dorozhn'oyi investytsiynoyi karty rozvytku ahrarnoho rayonu / za red Ya.M. Hadzala, P.T. Sabluka. – K.: Ahrarna nauka, 2017. – 148 p.
6. Kantayeva O.V. Bukhhalters'kyy oblik i analiz innovatsiynoyi diyal'nosti pidpryyemstv: orhanizatsiya i metodolohiya: Monohrafiya. Zhytomyr: FOP Kuz'min Dn. L., 2010. – 424 p.
7. Krupka Ya. D. Oblik investytsiyno-innovatsiynoyi diyal'nosti [Tekst] : navch. posib. / Ya. D. Krupka, S. V. Pytel', I. V. Mel'nychuk. – 2-he vyd., pererobl. i dopovn. – Ternopil' : Krok, 2016. – 255 p.
8. Pravdyuk N. L. Yakist' oblikovoyi informatsiyi: sutnist' ta metodyka otsinky / N. L. Pravdyuk, M. V. Pravdyuk // Oblik i finansy. – 2016. – Vol. 2. – Pp. 57-64.
9. Oblik innovatsiynoyi diyal'nosti / L.S. Shatkovs'ka, T.H. Kamins'ka // Oblik i finansy APK : Mizhnarodnyy naukovo-vyrobnychyy zhurnal. – 2006. – Vol. 9/10. – Pp. 122-127.
10. Sychuk S.M. Klasyfikatsiya vytrat na innovatsiyi ta napryamy yikh vdoskonalennya dlya tsiley obliku ta kontrolinhu. [Elektronnyy resurs]. – Rezhym dostupu: http://irbis-nbuv.gov.ua.
11. Analitychna dovidka. Stan innovatsiynoyi diyal'nosti ta diyal'nosti u sferi transfertu tekhnolohiy v Ukrayini u 2016 rotsi. [Elektronnyy resurs]. – Rezhym dostupu: http://www.uintei.kiev.ua.
12. Shyra T. Metodolohiya bukhhalters'koho obliku v systemi otsinky ta porivnyannya innovatsiyno-tekhnolohichnoho potentsialu hospodaryuyuchykh sub"yektiv / T. Shyra // Formuvannya rynkovoyi ekonomiky v Ukrayini: Naukovyy zbirnyk naukovo-praktychnoyi konferentsiyi "Oblikovo-analitychni systemy sub"yektiv hospodars'koyi diyal'nosti v Ukrayini". – L'viv, 2005. – Vyp.15, Ch.2. – Pp.726-734.
13. Petruk Yu. V Ukrayini nemaye derzhavnoyi pidtrymky rozvytku innovatsiy… nemaye syhnalu, shcho derzhavi tse potribno. [Elektronnyy resurs]. – Rezhym dostupu: https://agropolit.com.
14. 2018 roku v Cherkas'kiy oblasti stvoryat' pershyy biotekhnolohichnyy ahroindustrial'nyy park. [Elektronnyy resurs]. – Rezhym dostupu: http://pro-vincia.com.ua.
15. Agtech Ukraine. [Elektronnyy resurs]. – Rezhym dostupu: https://agtech.com.ua.
071 Accounting and taxation
072 Finance, banking and insurance
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
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 "
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. "