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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (30)

Published: 2018.02.23

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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ECONOMIC AND ACCOUNTING – LEGISLATIVE ASPECTS OF INVESTMENT-INNOVATIVE ACTIVITY OF AGRICULTURAL SECTOR

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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.

Keywords: investment and innovative activity, accounting, economic aspects of investments, agrarian sector, expenditures on the activity of agrarian science, convergence with the European accounting legislation, Oslo methodology of the innovation accounting.

List of references

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.

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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).