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


Issue №: 8 (36)

Published: 2018.07.30

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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RABOKON Yuliya – Graduate Studet of the Faculty of Accounting and Auditing,

Vinnytsia National  Agrarian University  (21008, Vinnytsia,  3  Soniachna str.,  e-mail: 



As a component  of  the framework of resource potential of enterprises,  production 

reserves  are one of the most important components of current assets.They are defined as 

the availability of appropriate material resources, which include  the means of production, 

consumption items and other values necessary to ensure expanded reproduction, servicing 

the sphere of intangible production and meeting the needs of the population.   The study of 

scientific approaches to the economic essence of the  investigated category points to a 

number of contradictions in the interpretation of the term "inventaryes".

The article presents the approaches of scientists to the use of terms to define the 

concept of "stocks", and it is determined that they are also characterized as "commodity-material values", "tangible assets", "material stocks", "inventory", "material and industrial 

stocks," " commodity-production reserves ".

The research of contemporary economists has also been analyzed and it has been 

found that scientific literature and normative documents do not have a single approach to 

the content of production stocks. This made it possible to determine that disclosure of the 

essence of any economic category depends on the chosen approach to its definition.

The established that an important method in the inventory accounting system is to 

evaluate them when they are received, written off and as of the reporting date.

The confirmed that for proper organization of accounting in the work plan of the 

accounts of economic entities, it is advisable to delineate the relevant analytical accounts 

taking into account the specifics of their activities.

Keywords: stocks, inventories, accounting.

List of references

1.  Podolianchuk O.A. (2018). Vyrobnychi zapasy: ekonomichna sutnistʹ ta oblik 

[Industrial stocks: economic essence and accounting]. Ekonomika. Finansy. Menedzhment: 

aktualʹni pytannya nauky i praktyky –  Economy. Finances. Management: topical issues of 

science and practice. No 5 [in Ukrainian].

2.  Phylypiv N., Borysovskiy M. (2013) Ponyattya i sutnistʹ tovarno-vyrobnychykh 

zapasiv [The notion and essence of inventory].  Ekonomichnyy analiz – Economic analysis.

12, 3 [in Ukrainian].

3.  Polozhennya standart) bukhhaltersʹkoho obliku 9 “Zapasy” [Regulation of the 

standard) of accounting 9 "Reserves" [Electronic resource]: Order of the Ministry of 

Finance of Ukraine dated 20.10.1999 number 246 ]. (n.d.) zakon3.rada.gov.ua. Retrieved 

from http://zakon3.rada.gov.ua/laws/show/z0751-99 [in Ukrainian].

4.  Koval N.I. (2017) Sutnistʹ vyrobnychykh zapasiv yak ekonomichnoyi katehoriyi: 

oblikovyy ta upravlinsʹki aspekty [Essence of industrial stocks as economic category: 

accounting and managerial aspects].  Ekonomika. Finansy. Menedzhment: aktualʹni 

pytannya nauky i praktyky  –  Economy. Finances. Management: topical issues of science 

and practice. No 7 [in Ukrainian].

5.  Fedak L.M. (2012) Zapasy pidpryyemstva sutnistʹ ta klasyfikatsiya [Inventories 

of the entity essence and classification].  Visnyk Khmelʹnytsʹkoho natsionalʹnoho 

universytetu – Bulletin of the Khmelnytsky National University. No 1 [in Ukrainian].

6.  Dmytrenko A.V.  (2016) Ekonomichna sutnistʹ ponyattya vyrobnychi zapasy 

[Economic essence of the concept of industrial stocks].  Ekonomika i rehion –  Economy and 

region. No 2 (57) [in Ukrainian].

7.  Lopatina V.V. Ekonomichna sutnistʹ vyrobnychykh zapasiv [Economic essence 

of production stocks].  Naukovi pratsi [Chornomorsʹkoho derzhavnoho universytetu imeni 

Petra Mohyly kompleksu “Kyyevo-Mohylyansʹka akademiya”]. Seriya : Ekonomika  -Scientific works [Black Sea State University named after Petro Mohyla of the Kyiv-Mohyla 

Academy complex]. Series: Economics.  Т. 189.  Retrieved from 

http://nbuv.gov.ua/UJRN/Npchduec_2012_189_177_15 [in Ukrainian].

8.  Pro zatverdzhennya Planu rakhunkiv bukhhaltersʹkoho obliku ta Instruktsiyi pro 

yoho zastosuvannya: Nakaz Ministerstva finansiv Ukrayiny vid 30.11.1999 za №291[On 

Approval of the Accounting Account Plan and Instructions for its Application : Order of 

the Ministry of Finance of Ukraine dated November 30, 1999, No. 291].  Retrived from 

http//www.mfu.gov.ua [in Ukrainian]. 

9.  Metodychni rekomendatsiyi shchodo zapovnennya form finansovoyi zvitnosti: 

Nakaz Ministerstva finansiv Ukrayiny 28.03.2013 r. №433 [Methodical recommendations 

for completing the forms of financial reporting: Order of the Ministry of Finance of Ukraine 

dated 03/28/2013, No. 433.]. Retried from  http://minfin.kmu.gov.ua  /control/uk/


ng=1 [in Ukrainian] 

10.  Ohiychuk M.F.(Ed), Plakyenko V.Ya., Panchenko L.G. (2010) Bukhhaltersʹkyy 

oblik na silʹsʹkohospodarsʹkykh pidpryyemstvakh [Accounting at agricultural enterprises]. 

Kyiv: Vyshcha osvita [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. "