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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (57)

Published: 2021.09.28

DOI: 10.37128/2411-4413-2021-3

Description:
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.

Read about journal

FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION

DOI: 10.37128/2411-4413-2021-3-8

PDF Повернутись

ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the Department of Accountand Taxationin the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).

KOVAL Natalia – Candidate of Economic Sciences, Associate Professor of the Department of Account and Taxationin the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: Natkov@i.ua).

Annotation

From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production.Thisis due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products.

The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprisesregardingthe documentation of accounting for the costs oforganic crop productsproduction.

As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of the specialized formsforprimary accounting of seeds expenses, planting material, protection plants means, fertilizers as those which need special control in the course of production of organic products is substantiated.The organizational and technological features and specifics of the control during the transition period, in terms of «pure» organic production and in terms of parallel production of organic and inorganic products, which should beconsideredwhen documenting costs, are highlighted.The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be usedduringorganic production and which are allowed to use in maximumadmissiblequantities is developed.The developed proposals will allow to providecontrol over observance of the legislation in the field of organic production, to realize control and information functionsforprimary documentsofaccounting costsinorganic crop production.

Keywords: documentation, primary documents, production costs, organic production, organic products, details.

List of references

1. Natsionalna ekonomichna stratehiia na period do 2030 roku: Postanova Kabinetu Ministriv Ukrainy vid 3 bereznia 2021 r. №179 [National Economic Strategy for the period up to 2030: Resolution of the Cabinet of Ministers of Ukraine of March 3, 2021 № 179]. kmu.gov.ua. Retrieved from: https://www.kmu.gov.ua/npas/pro-zatverdzhennya-nacionalnoyi-eko-a179 [in Ukrainian].

2. Kaletnik, H.M. & Pryshliak, N.V. (2017). Vyrobnytstvo ta sertyfikatsiia orhanichnoi produktsii: dosvid SShA [Production and Certification of Organic Products: US Experience]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practic activity, 9 (25), 7-22 [in Ukrainian].

3. Honcharuk, I.V. & Tomashuk, I.V. (2017). Vplyv ekoloho-ekonomichnoho faktoru na osoblyvosti orhanizatsiino-ekonomichnoho mekhanizmu vykorystannia resursnoho potentsialu silskykh terytorii [Influence of the ecological and economic factor on the peculiarities of the organizational and economic mechanism of using the resource potential of rural territories]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practic activity, 4 (20), 52-62 [in Ukrainian].

4. Kovalchuk, S.Ya. (2020). Orhanichne vyrobnytstvo v systemi staloho rozvytku silskykh terytorii [Organic production in the system of sustainable development of rural areas]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economics, finance, management: current issues of science and practic activity, 4 (54), 117-133. DOI: 10.37128/2411-4413-2020-4-8 [in Ukrainian].

5. Podolianchuk, O.A. (2019). Sutnist ta osnovy obliku orhanichnoi produktsii [The essence and basics of accounting for organic products]. Ahrosvit – Agrosvit, 16, 51-57. DOI: 10.32702/2306-6792.2019.16.51 [in Ukrainian].

6. Markevych, L.S., & Podolianchuk, O.A. (2020). Poniatiinyi aparat «orhanichna produktsiia» ta napriamy yii obliku [The conceptual apparatus of «organic products» and areas of its accounting]. Ahrosvit – Agroworld, 4, 99-104. DOI: 10.32702/2306-6792.2020.4.99 [in Ukrainian].

7. Tsal-Tsalko, Yu.S. (2018). Statystychnyi i bukhhalterskyi oblik orhanichnoho vyrobnytstva [Statistical and accounting of organic production]. Naukovi horyzonty – Scientific horizons, 5, 70-77 [in Ukrainian].

8. Kyrylenko, I.H., & Mylovanov, Ye.V. (2019). Naukove zabezpechennia rozvytku orhanichnoho ahrovyrobnytstva [Scientific support for the development of organic agriculture]. Ekonomika APK – Economics of agro-industrial complex, 3, 27-41. DOI: https://doi.org/10.32317/2221-1055.201903027 [in Ukrainian].

9. Ishchenko, Ya.P. (2019). Oblik vytrat ta vykhodu orhanichnoi silskohospodarskoi produktsii roslynnytstva [Accounting for costs and yield of organic agricultural crop products]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii – Institute of Accounting, Control and Analysis in the Context of Globalization, 3-4, 26-36 [in Ukrainian].

10. Ishchenko, Ya.P. (2019). Osoblyvosti orhanizatsii obliku vytrat orhanichnoho silskohospodarskoho vyrobnytstva [Features of the organization of the account of expenses of organic agricultural production]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practic activity, 7 (47), 122-132 [in Ukrainian].

11. Orhanik v Ukraini [Organic in Ukraine]. organic.com.ua. Retrieved from: http http://organic.com.ua/organic-v-ukraini/ [in Ukrainian].

12. Polozhennia pro dokumentalne zabezpechennia zapysiv u bukhhalterskomu obliku: Nakaz Ministerstva finansiv Ukrainy vid 24.05.1995 № 88 [Regulations on documentary support of records in accounting: Order of the Ministry of Finance of Ukraine dated 24.05.1995 № 88]. zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0168-95#Text [in Ukrainian].

13. Hudzenko, N.M., Koval, N.I., & Plakhtii, T.F. (2018). Vplyv informatsiinykh potreb korystuvachiv na strukturu ta popovnennia finansovoi zvitnosti [Influence of information needs of users on the structure and replenishment of financial statements]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practic activity, 5 (33), 102-113 [in Ukrainian].

14. Zakon Ukrainy «Pro osnovni pryntsypy ta vymohy do orhanichnoho vyrobnytstva, obihu ta markuvannia orhanichnoi produktsii» vid 10.07.2018 roku
№ 2496-VIII [Law of Ukraine «On Basic Principles and Requirements for Organic Production, Turnover and Marking of Organic Products» № 2496-VIII].
(2018, July 10). Retrieved from: https://zakon.rada.gov.ua/laws/show/2496-19 [in Ukrainian].

15. Perelik rechovyn (inhrediientiv, komponentiv), shcho dozvoliaietsia vykorystovuvaty u protsesi orhanichnoho vyrobnytstva ta yaki dozvoleni do vykorystannia u hranychno dopustymykh kilkostiakh: Nakaz Ministerstva rozvytku ekonomiky, torhivli ta silskoho hospodarstva Ukrainy vid 09.06.2020 r. № 1073 [List of substances (ingredients, components) that are allowed to be used in the process of organic production and which are allowed to be used in the maximum permissible quantities: Order of the Ministry of Economic Development, Trade and Agriculture of Ukraine № 1073]. (2020, June 9). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0763-20#Text [in Ukrainian].

16. Poriadok (detalni pravyla) orhanichnoho vyrobnytstva ta obihu orhanichnoi produktsii: Postanova kabinetu ministriv Ukrainy vid 23.10.2019 r. № 970 [Procedure (detailed rules) of organic production and circulation of organic products: Resolution of the Cabinet of Ministers № 970]. (2019, October 23). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/970-2019-%D0%BF#Text [in Ukrainian].

All journal issues

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).