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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (69)

Published: 2024.09.17

DOI: 10.37128/2411-4413-2024-3

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.

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FEATURES OF THE ACCOUNTING OF FIREWOOD IN FORESTRY ENTERPRISES

DOI: 10.37128/2411-4413-2024-3-5

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BARANENKO Yuliia – Postgraduate Student of the Second Year of Study of the Department of Analysis and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: yuliaagrolis@gmail.com).

Annotation

As a result of the enemy attacks on the energy infrastructure in Ukraine, significant problems with electricity supply arose, which negatively affected the life of the population and business management. Ensuring uninterrupted power supply and access to the Internet is especially important for the enterprises. In these conditions, the issue of providing the population and business with firewood, the accounting of which at forestry enterprises needs significant attention and improvement, becomes particularly relevant.

The article considers the peculiarities of the accounting display of firewood at forestry enterprises. It was determined that currently the harvest of firewood prevails over the harvest of business wood, which negatively affects the profitability and earning power of forestry enterprises. Particular attention is paid to the classification of firewood according to its purpose, the types of firewood that are harvested and its calorific value, according to the homogeneity of the species, and it is also proposed to classify firewood for accounting purposes according to the raw material from which it was obtained. The structure of wood in terms of technical suitability in Ukraine and Vinnytsia region was studied and it was concluded that in Ukraine, about 50%, and in Vinnytsia region – more than 60% is firewood. Today, trade in firewood is carried out through commodity exchanges, therefore the price indices for firewood for industrial and non-industrial use in Ukraine were analyzed. A scheme for synthetic and analytical accounting of firewood at forestry enterprises has been developed. The structure of account 20 «Production stocks» is proposed, taking into account the specifics of the activity of forestry enterprises. The currently existing problems of accounting for firewood at forestry enterprises are singled out, as well as possible ways to solve them are proposed.

Keywords: forestry enterprises, wood, firewood, harvesting, forest resources, accounting, stocks

List of references

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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).