Issue №: 3 (65)
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.
FEATURES OF THE ORGANIZATION OF PRODUCTION AND SALES ACCOUNTING OF ORGANIC PRODUCTS IN BUSINESS STRUCTURES OF SMALL BUSINESSES
GUDZENKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation (21008, Vinnytsia, 3, Soniachna Str., e-mail: gudzenko_nm11@ukr.net).
PODOLIANCHUK Olena – Candidate of Economic Sciences, Acting Head of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str.,e-mail: podolianchuk_l@i.ua).
KOVAL Natalia – Candidate of Economic Sciences, Associate Professor of the Department of Account and Taxation, Associate Professor of the Department of Administrative Management and Alternative Energy Sources, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natkov@i.ua).
The purpose of the article is to study approaches to accounting and reporting of production and sales of organic products by business structures of small businesses for further unification, the possibility of determining real financial results and cost optimization. Based on the results of the research, the main problems of accounting and analytical support for the production and sale of organic products are determined, which are characterized by the organizational and technological features of the production process, the specifics of storage, the characteristics of sales channels, and the organizational features of the activities of small business entities on the market of organic products. For small business entities, the biggest problem remains low analytical accounting and reporting in terms of detailing the costs of production, logistics and sales of organic products, therefore the proposals are aimed at simplifying the mechanism of calculating its cost price, determining the full cost, forming the price, calculating the financial results, the possibility of cost management and real-time budgeting. Particular attention is paid to the accounting and reporting of costs for the implementation of the latest organic farming technologies (regenerative technology, IntraLight carbon farming), storage and packaging of organic products in order to further assess their payback.
Since the promotion of one's own products and the search for sales channels, which determine the terms of sale, the structure and amount of circulation costs, are problematic in small businesses, ways of optimizing logistics and sales costs are proposed depending on the size of the farm, types of the commercial products, including exotic crops, and their production volumes. Attention is drawn to the need for the development of the so-called «organic logistics», optimization of the elements of sales costs in direct sales, which are preferable for small business agricultural producers of organic products.
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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 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.
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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- adherence to editorial ethics.
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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”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
