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


Issue №: 2 (60)

Published: 2022.08.30
DOI: 10.37128/2411-4413-2022-2

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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DOI: 10.37128/2411-4413-2022-2-5
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KOVAL Natalia Candidate of Economic Sciences, Associate Professor of the Department of Account and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str.,
е-mail: Natkov@i.ua)

RADCHENKO Oksana – Candidate of Economic Sciences, Associate Professor, Leading Researcher of Financial, Credit and Tax Policy Department, NSC «Institute of Agrarian Economics» (03127, Kyiv, 10, Heroes of Defense Str.,


The article is devoted to the study of the agrarian development of the regions of Ukraine by the methods of financial analysis. The features of the formation of the information base of financial analysis for the implementation of high-quality data processing are reflected. The latter include indicators of the production and financial activities of the agrarian sector of the economy in terms of the structure of industries, productivity indicators, the efficiency of agricultural activities, and fiscal budgetary levers for the formation of financial resources in the region. For the rating assessment of the agrarian development of the regions, the algorithm of the index method was used, in which the ratio (index) of each indicator of the region with the average value for Ukraine by groups of indicators is estimated. The integral production index was calculated for a group of indicators of productivity and wages, production costs. It is determined that according to the statistics of 2018-2020 the rating of agrarian development of the regions of Ukraine according to certain indicators is headed by Cherkasy, Vinnytsia and Kyiv regions. In order to deepen the methodology of financial analysis, a group of performance indicators for supporting agricultural production from local budgets and lending with the participation of the state, as well as payments from the Regional Development Fund was used to calculate the integral index of financial support in a time lag close to the first integral index. The rating in terms of support indicators is headed by Chernivtsi, Transcarpathian and Ivano-Frankivsk regions. The  comparison of ratings in terms of production and financial support of the regions of Ukraine made it possible to reveal the trend that the regions with the most unstable production are better financed, with a certain dependence on the number of farms and their land area, in particular, in the terms of lending volumes. This is probably the Pareto principle, according to which 20% of regions receive 80% of funding. The selection of indicators for the purposes of financial analysis is confirmed by a significant degree of probability and corresponds to the hypothesis put forward about the statistical relationship between state financial support and the state of the agrarian economy of the regions of Ukraine. It has been established that the financial analysis is a powerful tool for forecasting and choosing management options at the level of agrarian development policy in the regions of Ukraine and requires expanding the methodology for its implementation. Modern products of attracting IT-technologies for financial analysis are described. The practical value of the study lies in expanding the indicators of the index method for the purposes of financial analysis of agricultural development at the regional level and clarifying its methodological components in the context of digitalization of the economy.

Keywords: agricultural development, regions, state support, financial analysis, financial policy, management, IT technologies, indexes, analysis information base.

List of references

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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. "