Issue №: 3 (31)
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.
FINANCIAL RESULTS OF AGRICULTURAL ENTERPRISES: THE MECHANISM OF FORMATION AND ANALYTICAL ASSESSMENT
НONCHARUK Inna – Candidate of Economic Sciences, Associate Professor,
Vice-Rector for Scientific Work, Vinnytsia National Agrarian University (21008,
Vinnytsіa, 3, Soniachna Str., e-mail: dnistervnau2017@gmail.com).
STAROSUD Vitaliy – Yaltushkiv Experimental Breeding Station of the Institute of
Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences of Ukraine
(21008, Yaltushkiv Experimental Breeding Station, Bar District, village Chereshneve, 4,
Selectsiina Str.).
MULYK Tatiana – Candidate of Economic Sciences, Associate Professor, Head
of the Analysis and Statistics Department, Vinnytsia National Agrarian University (21008,
Vinnytsia, 3, Soniachna Str., e-mail: mulyk_t_o@ukr.net).
The mechanism of formation and methodical approaches to conducting analysis of
financial results of agricultural enterprises are studied. The importance and role of the
analysis of financial results are considered. Financial results of agricultural enterprises of
Ukraine are estimated on the basis of statistical data. The main informational sources, tasks
and stages of analysis are determined. The analysis of financial results was carried out on
the example of the Yaltushkivska experimental breeding station of the Institute of
Bioenergetic Cultures and Sugar Beet of the National Academy of Sciences of Ukraine,
where the composition, structure of the financial results, analytical estimation of
profitability was determined and the method of factor analysis was considered. The
program of work on the analysis of financial results of agricultural enterprises is offered.
The proposals concerning the improvement of the mechanism of financial results of
agricultural enterprises are determined, and the measures and directions of improvement
of the analysis of financial results of agricultural enterprises are proposed.
1. Statystychnyy zbirnyk “Sil's'ke hospodarstvo Ukrayiny” [Elektronnyy resurs]/
Vidp. za vypusk O.M. Prokopenko. – K.: Derzhavna sluzhba statystyky Ukrayiny, 2017. –
Rezhym dostupu: http://www.ukrstat.gov.ua. – Nazva z ekranu.
2. Ekonomichni rezul'taty sil's'kohospodars'koho vyrobnytstva u 2016 rotsi:
ekspres-vypusk [Elektronnyy resurs]. – K.: Derzhavna sluzhba statystyky Ukrayiny, 2017.
– Rezhym dostupu: http://www.ukrstat.gov.ua. – Nazva z ekranu.
3. Bobrovs'ka N.V. Formuvannya finansovykh rezul'tativ diyal'nosti
sil's'kohospodars'kykh pidpryyemstv Zhovtnevoho rayonu Mykolayivs'koyi oblasti /
N.V. Bobrovs'ka, O.A. Hrytsevs'ka, V.V. Sukhorukova // Finansovyy prostir. – 2015. – № 4
(20). – Рр.145-150.
4. Tyutyunnyk Yu. M. Formuvannya ta faktornyy analiz finansovykh rezul'tativ
diyal'nosti sil's'kohospodars'kykh pidpryyemstv /Yu. M. Tyutyunnyk // Visnyk Poltavs'koyi
derzhavnoyi ahrarnoyi akademiyi. – 2011. – № 1. – Рр. 117-121.
5. Mulyk T.O. Analiz hospodars'koyi diyal'nosti: navchal'nyy posibnyk / T.O. Mulyk,
O.A. Materyns'ka, O.L. Pl'onsak// – Kyyiv: Tsentr uchbovoyi literatury, 2017. – 288 р.
6. Kaletnik H.M. Investytsiyno-innovatsiyne zabezpechennya vyroshchuvannya
bioenerhetychnykh kul'tur ta vyrobnytstva biopalyv / H.M. Kaletnik, H.S. Honcharuk,
Yu.V. Dovhan' // Ekonomika. Finansy. Menedzhment: aktual'ni pytannya nauky i praktyky.
– 2017. – № 1. – Рр. 7-18.
7. Natsional'ne polozhennya (standart) bukhhalters'koho obliku 1 “Zahal'ni vymohy do
finansovoyi zvitnosti” [Elektronnyy resurs], zatverdzhene Nakazom Ministerstva finansiv
Ukrayiny vid 07.02.2013 r. – Rezhym dostupu: http://zakon3. rada.gov.ua. – Nazva z ekranu.
8. Finansovyy analiz: navchal'nyy posibnyk / za zah. red. Shkol'nyk I.O.
[I.O. Shkol'nyk, I.M. Boyarko, O.V. Deyneka ta in.]. – K.: Tsentr uchbovoyi literatury,
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9. Zamula I.V. Orhanizatsiya analizu finansovykh rezul'tativ v mezhakh
marketynhovoho doslidzhennya konkurentnykh perevah / I.V. Zamula, T.S. Prymak //
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
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241 Hotel, restaurant and catering
281 Public administration
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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.
