Issue №: 2 (72)
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.
EMERGENCY SITUATIONS AND THEIR IMPACT ON THE FINANCIAL RESULTS OF AGRIBUSINESS ENTERPRISES: ACCOUNTING ASPECT
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: podolianchuk_l@i.ua).
KOVAL Liubov – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: kovalstar@meta.ua).
The article is devoted to the study of the content of the concepts related to the occurrence of emergency situations in the activities of agrarian business entities, the clarification of their impact on the financial results of activities, and the justification of the accounting support for the facts of their occurrence. The lack of a normative definition of the category of agrarian business enterprises is noted and an own interpretation is proposed. An assessment of individual performance indicators of agricultural enterprises of Ukraine 2020-2024 is presented, which characterize the loss of resources and lead to transformation processes in the industry. The normative and legal content and main features of emergency situations, including those related to military actions, are studied.
The essence of force majeure circumstances and the criteria for their recognition in practical activities are characterized. The types of emergency events are analyzed, depending on the nature of their origin: technogenic; natural; social; military. The author’s definition of the essence of the category «emergency event» is proposed. The peculiarities of the formation of the financial results of agrarian business entities are noted and the factors influencing their formation are identified: globalization of economic processes; natural and climatic conditions of management; state policy in terms of taxation, business support, lending, etc.; image and reputation of counterparties; emergencies and force majeure; resource and labor potential; specialization and diversification of production; pricing policy; logistics and marketing chains; competitiveness of products; effectiveness of management decisions. The composition and list of documents confirming the fact of the formation of financial results of activity are presented. Proposals are made to improve the accounting of income, expenses and financial results of activity from extraordinary events. Taking into account the discussion of the the studied issue and the lack of clear regulatory regulations on the accounting of financial results of activity as a result of extraordinary events, it is proposed to update the structure of the chart of accounts.
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About 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
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).
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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”.
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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)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
