FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION
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: ).
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).
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.
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: [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: [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: [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: [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: [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: [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: [in Ukrainian].
071 Accounting and taxation
072 Finance, banking and insurance
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
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 "
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. "