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


Issue №: 10 (38)

Published: 2018.11.23

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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MAZUR Victor  –  Candidate of Agricultural Sciences, Associate Professor, Vice-President of the Ukrainian Scientific-Educational Consortium, Rector of Vinnytsia National 

Agrarian University (21008, Vinnytsia, 3 Soniachna Str., е-mail: rector@vsau.org).

KUBAI  Оksana  –  Candidate of  Economic Sciences,  Associate Professor of the 

Agrarian Management Department,  Vinnytsia National Agrarian University  (21008, 

Vinnitsa, 3 Soniachna Str.,  e-mail: оksanakubai11@gmail.com).

MELNYK  Anatoliy  –  Director of the State Company  “Experimental Farm 

“Ozerna” of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of 

Agrarian Sciences of Ukraine”  (09128, Bila Cerkva  District, village Ozerna, 6, Lypky Str.).


The article  covers the essence, role and importance of managing the financial 

potential of agrarian enterprises in connection with the specifics of agricultural activity. 

The factors of influence on the financial support of economic entities of the agrarian sector 

of  the economy and factors of their financial potential formation, as well as the task of 

managing the financial potential of the enterprise, are determined.

The analysis of the dynamics and capital structure of SE  “EF  “Ozerna”  of the 

Institute of Bioenergy  Crops and Sugar Beets of the National Academy of Agrarian Sciences 

of Ukraine” was carried out, the indicators of financial condition and the influence of the 

efficiency of operational, investment and financial activity on the profitability of financial 

resources were determined. The calculation of  “simulation combinations" for the formation 

of the optimal structure of the investment capital of SE  “EF  “Ozerna”  of the Institute of 

Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences  of 

Ukraine” was carried out.

Based on the research conducted, the main problems and directions of the company's 

financial policy and the possibilities of improving financial potential management with the 

help of the matrix of SWOT-analysis were grounded.

Keywords: financial potential, financial resources, capital, financial safety, financial condition, efficiency.

List of references

1. Tolpezhnikov,  R.O. Sutnist ta metodyka otsiniuvannia finansovoho potentsialu 

pidpryiemstva. [Essence and method of evaluation of the financial  potential of the 

enterprise].  Retrieved from  http://eir.pstu.edu/bitstream/  handle/123456789/  6155

/%D1%81.%20277.pdf?sequence=1 [in Ukrainian].

2. Khryniuk, O.S., Bova, V.A. Sutnist finansovoho potentsialu pidpryiemstva. 

Zbirnyk naukovykh prats molodykh vchenykh fakultetu menedzhmentu ta marketynhu KPI 

im. I.Sikorskoho ‟Aktualni problemy ekonomiky ta upravlinnia” [The essence of the 

financial potential of the enterprise]. Retrieved from http://ape.fmm.kpi.ua/  article

/view/102585 [in Ukrainian].

3. Boronos, V., Karpenko, I. (2011). Analiz ekonomichnoho zmistu finansovoho 

potentsialu rehionu. [Analysis of the economic content of the financial potential of the 

region]. Skhid. Spetsvypusk, 1(108), 32-36 [in Ukrainian].

4. Kostyrko, A.H. (2015). Formuvannia i vykorystannia finansovoho potentsialu 

silskohospodarskykh pidpryiemstv: dys. kand. ekon. nauk : 08.00.04. [Formation and use 

of financial potential of agricultural enterprises: diss. ... Candidate econ Sciences: 

08.00.04]. MNAU, 363 [in Ukrainian].

5. Kuzenko, T.B., Sablina, N. V. (2015). Metodychni pidkhody do upravlinnia 

finansovym potentsialom pidpryiemstva. [Methodical approaches to management of financial 

potential of the enterprise]. Aktualni problemy ekonomiky, 4(166), 123-130 [in Ukrainian].

6. Khryniuk, O.S. (2017). Mekhanizm upravlinnia finansovym potentsialom 

pidpryiemstva. Efektyvna ekonomika, 11. [Mechanism of management of the financial 

potential of the enterprise]. Retrieved from http://www.economy.nayka.com.ua

/?op=1&z=5883 [in Ukrainian].

7.  Vseukrainskyi naukovo-navchalnyi konsortsium: stanovlennia ta rozvytok. [All-Ukrainian scientific and educational consortium: formation and development]. Retrieved 

from  http://www.vsau.org/web/vsau/vsau.nsf/webgr_view/GrPNF2C?OpenDocument&

count=5&RestrictToCategory=GrPNF2C [in Ukrainian].

8. Prykhylnykiv ahrarnykh rozpysok bilshaie [The adherents of agrarian statements 

are larger]. Retrieved from https://ukurier.gov.ua/uk/news/prihilnikiv-agrarnih-rozpisok-bilshaye [in Ukrainian].

9. Abramova, I.V., Vilenchuk, O.M., Dema, D. I. (2015). Finansova polityka ahrarnomu 

sektori ekonomiky: stan ta perspektyvy: monohrafiia. [Financial policy for the agrarian sector 

of economy: state and prospects: monograph], Zhytomyr: ZhNAEU, 364 [in Ukrainian].

10. Kaletnik, H.M., Danylenko, A.S., Varchenko, O.M.,  Tsikhanovska, V.M. 

(2013). Finansovyi menedzhment: pidruchnyk [Financial Management: Textbook].  K.: 

Khai–Tek Pres, 688 [in Ukrainian].

11. Ohliad rynku bankivskoho kredytuvannia [Bank Lending Market Overview]. 

Retrieved from http://iser.org.ua/analitika/ekonomichnii-analiz/ogliad-rinku-bankivskogo-kredituvannia [in Ukrainian].

12. Pro vnesennia zmin do punktu 1 Poriadku vidrakhuvannia  do derzhavnoho 

biudzhetu chastyny chystoho prybutku (dokhodu) derzhavnymy unitarnymy 

pidpryiemstvamy ta yikh obiednanniamy Postanova Kabinetu Ministriv Ukrainy vid 30 

hrud.2015 r. № 1156 [  On Amendments to Clause 1 of the Procedure for Payment to the 

State Budget of a Part of the Net Income (Income) by State Unitary Enterprises and their 

Associations Resolution of the Cabinet of Ministers of Ukraine of December 30]. Retrieved 

from http://zakon5.rada.gov.ua/laws/show/1156-2015 [in Ukrainian].

13. Poliova, O.L., Miarkovska, A.S. (2016). Otsinka efektyvnosti upravlinnia vlasnym 

kapitalom pidpryiemstva. [Estimation of efficiency of management of own capital of the 

enterprise].  Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky.  Eсonomy. 

Finanсes. Management: actual issues of science and practical activity,  8,  27-34 [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. "