Issue №: 7 (47)
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.
FEATURES OF THE ORGANIZATION OF ACCOUNTING FOR THE COSTS OF ORGANIC AGRICULTURAL PRODUCTION
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.
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].
About 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
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
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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. "
