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


Issue №: 7 (47)

Published: 2019.08.14
DOI: 10.37128/2411-4413-2019-7

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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DOI: 10.37128/2411-4413-2019-7-14
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ISHCHENKO Yana  –  Candidate of Economic Sciences, Associate Professor, Vinnytsia  National 

Agrarian University (21008, Vinnytsia, Soniachna Str., 3, e-mail: jana_2006@ukr.net).


On the basis of theoretical study of developments on the problems of organic production, insufficient 

research and development of theoretical and practical nature from the account of the costs of production of 

organic products. The  development of organic production in Ukraine requires high-quality information 

management of such processes. A key role in this must be played by the proper legal and methodological support 

not only for the organization and production of organic production, but also for the accounting of these processes.

The publication is devoted to solving the problem of accounting for cost management in organic production.

Based on the study of normative legal acts, the existing approaches to the definition of the main 

categories of organic agricultural production are generalized. The necessity of separate accounting of 

expenses of production of organic, inorganic products and products of transition period, which will have a 

significant influence on the architectonics of  the cost accounting system, is substantiated. Specifics of organic 

production and its influence on organization and accounting methods are outlined. The system of objects of 

cost accounting with the account of features of technological processes of operators of organic production 

is offered. An expanded nomenclature of cost items has been formed to ensure effective control over the 

process of production of organic products. The structure of the section "Accounts of expenses accounting" 

of the working plan of the accounts of enterprises of operators of organic production is proposed.

Keywords: production costs, organic production, accounting objects, accounting policies, cost accounting articles, account plans.

List of references

1.  Stratehiia zbalansovanoho rehionalnoho rozvytku Vinnytskoi oblasti na period do 2020 roku (nova 

redaktsiia). [Strategy of balanced regional development of Vinnytsia region up to 2020 (new edition)] Retrieved 

from http://www.vin.gov.ua/invest/rehionalni- prohramy- rozvytku/624 - stratehiia- zbalansovanoho- rehionalnoho -rozvytku-vinnytskoi-oblasti-na- period-do-2020-roku-nova- redaktsiia [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 practice, 9, 7-22 [in Ukrainian].

3.  Mazur, V. A. & Kovalchuk, S. Ya. (2018) Spetsyfika rynku orhanichnoi produktsii: natsionalnyi 

ta yevropeiskyi aspekt [Specificity of the organic products market: national and European aspect] 

Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky  –  Economy. Finances. 

Management: topical issues of science and practice, 4, 7-18 [in Ukrainian].

4.  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 practice, 4, 52-62 [in Ukrainian].

5.  Buriennikova, N. V. (2016) Porivnialnyi analiz rezultatyvnosti protsesu zdiisnennia kapitalnykh 

investytsii na okhoronu navkolyshnoho pryrodnoho seredovyshcha:  mizhderzhavnyi aspekt z 

urakhuvanniam parytetu kupivelnoi spromozhnosti [Comparative analysis of the effectiveness of the 

process of capital investment in environmental protection: an intergovernmental aspect taking into account 

the purchasing power parity]  Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky  –

Economy. Finances. Management: topical issues of science and practice, 1, 7-19 [in Ukrainian].

6.  Hutsalenko, O. O. (2015) Metodychni pidkhody do vyznachennia propozytsii na rynku 

orhanichnoi produktsii [Methodical approaches to the definition of supply in the market of organic 

products]  Efektyvna ekonomika  –  Effective economy, 1.  Retrieved from 

http://www.economy.nayka.com.ua/?op=18z=372 [in Ukrainian].

7.  Podolianchuk, O. A. (2018) Oblik v systemi upravlinnia vytratamy [Accounting in the system of 

cost management]  Efektyvna ekonomika  –  Effective economy, 7.  Retrieved from 

http://www.economy.nayka.com.ua [in Ukrainian].

8.  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].

9.  Mizhnarodna federatsiia orhanichnoho silskohospodarskoho rukhu (IFOAM). [International Federation 

of Organic Agricultural Movements (IFOAM)] Retrieved from https://www.ifoam.bio/ [in Ukrainian].

10.  Orhanichna Ukraina v infohrafitsi. [Organic Ukraine in infographics]. Retrieved from 

http://agroportal.ua/ua/publishing/infografika/organicheskaya -ukraina-v-infografike/ [in Ukrainian].

11.  Pro vyrobnytstvo ta obih orhanichnoi silskohospodarskoi produktsii ta syrovyny: Zakon Ukrainy 

vid 03.09.2013r. № 425-VII. [On the production and circulation of organic agricultural products and raw 

materials: Law of Ukraine dated 03.09.2013. №. 425-VII]. Retrieved from 

https://zakon.rada.gov.ua/laws/show/425-18 [in Ukrainian].

12.  Pro osnovni pryntsypy ta vymohy do orhanichnoho vyrobnytstva, obihu ta markuvannia orhanichnoi 

produktsii: Zakon Ukrainy vid 10.07.2018 r. №2496- VIII. [On Basic Principles and Requirements for Organic 

Production, Turnover and Marking of Organic Products: Law of Ukraine dated July 10, 2018, №. 2496-VIII.]. 

Retrieved from https://zakon.rada.gov.ua/laws/show/2496- 19 [in Ukrainian].

13.  Metodychni rekomendatsii z planuvannia, obliku i kalkuliuvannia sobivartosti produktsii (robit 

posluh) silskohospodarskykh pidpryiemstv: nakaz Ministerstva ahrarnoi polityky Ukrainy vid 18.05.2001. 

№ 132. [Methodological recommendations on planning, accounting and calculation of the cost price of products 

(works services) of agricultural enterprises: the order of the Ministry of Agrarian Policy of Ukraine of 

18.05.2001. № 132]. Retrieved from https://zakon.rada.gov.ua/rada/show/v0132555-01 [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. "