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


Issue №: 4 (54)

Published: 2020.12.21
DOI: 10.37128/2411-4413

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: 10.37128/2411-4413-2020-4-1
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KALETNIK Grygorii – Doctor of Economic Sciences, Professor, Academician of NAAS of Ukraine, Head of the Department of Administrative Management and Alternative Energy Sources, Vinnytsia National Agrarian University (21008, 3 Soniachna st., Vinnytsia, e-mail: rector@vsau.org).

KOLOMIETS Tetiana – Lecturer of the Department of Economics, Vinnytsia National Agrarian University, (21008, Vinnytsia, 3 Soniachna st., 3 e-mail: kolomiets.tanichka@gmail.com).


The article reveals the possibility of improving the efficiency of agro-industrial enterprises through the formation and use of intellectual capital. It is established that the functioning of business entities in modern economic systems, characterized by a gradual approach to the depletion of material and natural resources, the difficulty of attracting additional financial resources, increasing competition and the need to create products with high added value, necessitates analysis a new order of functioning of economic systems based on the concept of information and knowledge as the main resources and source of wealth. It was found that the basis of the new economic paradigm is the concept of intellectual capital as a new economic category, which reflects the still little-studied sphere of economic formations - intangible. The existence of a strong relationship between the processes of intellectual capital formation and innovation has been proven. It is established that the formed and accumulated intellectual capital is the basis for innovation. It is determined that the assessment and management of the level of intellectual capital of the enterprise can increase the efficiency of intangible assets management, identify factors and reserves of development, increase innovation activity. It is established that R&D expenditures and their intensity are two key indicators used to monitor resources in the formation of intellectual capital. The analysis of the dynamics of research and development expenditures and their share in the structure of Ukraine's GDP is carried out. It is established that in comparison with other countries the volume of expenses for research and development in Ukraine is extremely low. The problems that small and medium-sized agricultural enterprises often face in the formation of their own intellectual capital are identified. The effectiveness of adaptive strategy as a tool for leveling the negative impact of changes in the environment of the enterprise in the management of intellectual capital is proved. 

Keywords: efficiency, innovations, intellectual capital, innovative activity, agro - industrial complex, adaptive strategy, management, competitiveness.

List of references

1.       Honcharuk, I. V., Tomashuk, I.V. (2017). Vplyv ekoloho-ekonomichnoho faktoru na osoblyvosti orhanizatsiino-ekonomichnoho mekhanizmu vykorystannia resursnoho potentsialu silskykh terytorii [Influence of ecological and economic factor on features of organization of organizational and economic mechanism of use of resource potential of rural territories]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky. № 4. P. 52-62. [in Ukrainian].

2.       Shpikulyak, O. G., Kurilo, L. I., Luzan, O. Y. (2013). Rozvytok instytutiv innovatsiinoi diialnosti u formuvanni intelektualnoho kapitalu: teoretychnyi aspekt. [Development of institutes of innovative activity in the formation of intellectual capital: theoretical aspect]. Ekonomika APK. Vol.7. P. 92-98. [in Ukrainian].

3.       Lushchak, N. S. (2012). Naroshchuvannia intelektualnoho kapitalu dlia innovatsiinoi modernizatsii ekonomiky Ukrainy [Increase of intellectual capital for innovative modernization of the economy of Ukraine]. Bulletin of the National University «Lviv Polytechnic». Vol. 725: Problems of economics and management.  P. 156–163. [in Ukrainian].

4.       Sirenko, N.M. (2012). Kontseptualni zasady innovatsiinoho rozvytku ahrarnoho sektoru ekonomiky Ukrainy vyrobnytstvi [Conceptual principles of innovative development of the agricultural sector of the economy of Ukraine in production]. Marketing and management of innovations. Vol. 1. P. 234–240. [in Ukrainian].

5.       Kaletnik, G. M., Honcharuk, T. V. (2013). Innovatsiine zabezpechennia rozvytku biopalyvnoi haluzi: svitovyi ta vytchyznianyi dosvid [Innovative support of biofuel industry development: world experience. Business Inform. № 9. P. 155-160. [in Ukrainian].

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7.       R&D expenditure in the EU at 2.19% of GDP in 2019. URL: https://ec.europa.eu/eurostat/web/products-eurostat-news/-/DDN-20201127-1.

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10.  TOP-7 ahrokompanii, yaki naibilshe vytrachaiut na innovatsii [TOP-7 agricultural companies spend the most on innovation]. Retrieved from: https://landlord.ua/news/top-7-ahrokompanii-iaki-naibilshe-vytrachaiut-na-innovatsi [in Ukrainian].

11.  Bugara, A. N. (2016). Innovative activity in agriculture. Agri-food economy, Vol. 9. P. 17-22. [in Russian].

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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. "