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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 4 (54)

Published: 2020.12.21

DOI: 10.37128/2411-4413

Description:
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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FORMATION OF THE SYSTEM OF ACCOUNTING OF CERTAIN ACTIVITIES AT THE LEVEL OF THE ENTERPRISE

DOI: 10.37128/2411-4413-2020-4-12

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KOVAL Lubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnitsa National Agrarian University (21008, Vinnytsia, Soniachna str. 3, e-mail: kovalstar@meta.ua).

Annotation

The article examines the features of the formation of accounting policies for certain activities. In particular, the definition of foreign economic activity is outlined and its main types are established. In addition, the article presents statistical data on the dynamics of export-import operations of domestic enterprises in the period from 2013 to 2019. The specific features of the accounting reflection of foreign economic transactions, and their impact on the formation of the accounting policy of the business entity. It is established that the process of organizing the accounting of such activities is important for the formation of the accounting policy of foreign economic transactions. In this regard, the algorithm for generating information of analytical and synthetic accounting of export-import operations was presented. An example of the Working Plan of accounts of foreign economic activity as a part of organizational and technical component of accounting policy is given, and the directions of its formation are outlined: by types of foreign currency; by geographical location of the counterparty; according to the type of the selected Incoterms formula according to the moment of transfer of risks and obligations; by types of exported or imported goods; by types of monetary article; on other grounds. It is established that in today's conditions, the automation of the accounting process at any company helps to reduce the time spent on accounting work by accounting staff and allows you to provide timely management staff of the entity with complete and accurate information. In this regard, in carrying out foreign economic activity, it is proposed to use an automated form of accounting, with subsequent reflection of such information in the Order on the accounting policy of the enterprise. The elements of the accounting policy of foreign economic transactions are outlined, taking into account the peculiarities of imports. On the basis of the conducted research the corresponding conclusions are made and the directions of the further research and the reasons of its necessity are specified.

Keywords: accounting policy, regulatory framework, foreign economic activity, export, import, currency.

List of references

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2. Pro zovnishnoekonomichnu diialnist: zakon Ukrainy vid 16.04.1991 r. №959-ХІІ. [On foreign economic activity: the law of Ukraine from 16.04.1991 №959-ХІІ]. (1991, 16.04). (n.d.). zakon.rada.gov.ua. URL: https://zakon.rada.gov.ua/laws/show/959-12#Text [in Ukrainian].

3. Zovnishnia torhivlia Ukrainy: stat. zb. [Foreign trade of Ukraine: stat. Coll ] veb-sait. (n.d.). ukrstat.org. URL: http://ukrstat.org/uk/druk/ publicat/Arhiv_u/10/Arch_ztu_zb.htm [in Ukrainian].

4. Oliadnichuk, N.V. &, Pidlubna O.D. (2017). Oblik eksportno-importnykh operatsii [Accounting for export-import transactions]. Oblik i finansy – Accounting and finance, 1(75), 48-56.

5. Yevdokymov, V.V. & Ventsel ,V.T. (2011). Osoblyvosti orhanizatsii bukhhalterskoho obliku na pidpryiemstvi, shcho zdiisniuie zovnishnoekonomichnu diialnist [Features of the organization of accounting at the enterprise carrying out foreign economic activity]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia Ekonomika – Scientific Bulletin of Uzhhorod University. Economics series, Vypusk 2 (34), 270-275.

6. Ivasiv, B.S., Pryidun, L.M., Rudan, V.Ya. (2013). Mizhnarodni rozrakhunky ta valiutni operatsii [International settlements and currency transactions]. Ternopil: Vektor [in Ukrainian].

7. Kysh, L.M. (2019). Tovarna struktura eksportu ta importu silskohospodarskoi ta prodovolchoi produktsii [Commodity structure of exports and imports of agricultural and food products]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: current issues of science and practice, 9, 78-87 [in Ukrainian].

8. Koval, O.V. (2019). Avtomatyzatsiia bukhhalterskoho obliku na silskohospodarskomu pidpryiemstvi v suchasnykh umovakh [Automation of accounting at an agricultural enterprise in modern conditions]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy. Finances. Management: current issues of science and practice, 6, 136-141 [in Ukrainian].

9. Plan rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zobov’iazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii: zatv. Nakazom Minfinu Ukrainy vid 09.12.2011 № 1591. [Chart of accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: approved. By the order of the Ministry of Finance of Ukraine dated 09.12.2011 № 1591]. (2011, 09.12). (n.d.). zakon.rada.gov.ua. URL: https://zakon.rada.gov.ua/laws/show/z1557-11#Text [in Ukrainian].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).