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,
2016. – 368 р.
9. Zamula I.V. Orhanizatsiya analizu finansovykh rezul'tativ v mezhakh
marketynhovoho doslidzhennya konkurentnykh perevah / I.V. Zamula, T.S. Prymak //
Visnyk Zhytomyrs'koho derzhavnoho tekhnolohichnoho universytetu. Seriya :
Ekonomichni nauky. – 2016. – № 2. – Рр. 12-19.
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”.
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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. "
