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


Issue №: 7 (35)

Published: 2019.02.01

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.

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KORYTNYY  Vasyl  –  Postgraduate Student,  Institute  of  Agrarian  Economics,

National Scientific Centre (03040, Kyiv, 12-24, Burmistenko Str.).


The purpose of the article is to improve the classification and methodology for 

calculating indicators of analysis of the use of fixed assets in agricultural enterprises. 

Methods of the research are: analysis, synthesis, observation, comparison, mathematical. 

The state is studied and recommendations are given on improving the organization of 

formation, methodology and evaluation of indicators of analysis of the use of fixed assets. 

Based on the actual data of the farm, the levels of indicators are compared  according to 

the existing and recommended method.

The groups of efficiency, provision and level of use in the structure of generalizing 

indicators of analysis are singled out; group level, provision and efficiency of the use of 

fixed assets in the structure of the individual indicators of analysis. The proposed 

classification of indicators of analysis of the use of fixed assets improves the organization 

of the formation and evaluation of the system of indicators. It is recommended to take into 

account in the calculation of the analysis indicators the results of operations, adjusted for 

the specific weight of the use of fixed assets in the volume of asset use, which increases the 

objectivity of the indicators and facilitates the adoption of well-founded management 

decisions. As a result of the assessment of the level of indicators of the analysis, the 

essentiality of their differences is revealed, which indicates the need for applying such a 

methodological approach for calculating the indicators of economic efficiency of the use of 

fixed assets. The method of calculation is proposed and the level of economic benefit in the 

farm is established.

Keywords: fixed assets, using, indicators, classification, method, results of economic activity.

List of references

1. Bortnikova N.F. (2010).  Ekonomicheskiy analiz  [Economic analysis].  Donetsk: 

DonNU [in Russian].

2. Kovanov, S.I., &  Svobodin, V.A. (1991). Ekonomicheskie pokazateli deyatelnosti 

selskohozyaystvennyih predpriyatiy  [The economic indicators of the activity of agricultural 

enterprises]. Moskva: Agropromizdat [in Russian].

3. Savitskaya, G.V. (1997). Analiz hozyaystvennoy deyatelnosti predpriyatiya  [The 

analysis of the economic activity of enterprise]. Minsk: IP „Ekoperspektiva“ [in Russian]. 

4. Savitskaya, G.V. (2006).  Analiz hozyaystvennoy deyatelnosti predpriyatiy APK

[The analysis of economic activity of enterprises of agroindustrial complex]. Minsk: Novoe 

znanie [in Russian].

5. Andriichuk, V.H. (2015). Ekonomika pidpryiemstv ahropromyslovoho kompleksu 

[Economy of enterprises of the agro-industrial complex]. Kyiv: KNEU.  [in Ukrainian].

6. Chernova,  A.V.  (1983).  Uchet i analiz rabotyi avtotransporta v 

selskohozyaystvennyih predpriyatiyah [Accounting and analysis of the work of vehicles in 

agricultural enterprises]. Moskva: Finansyi i statistika [in Russian]. 

7. Hnezdilova, O.M. (2006). Systema klasyfikatsii pokaznykiv naiavnosti ta 

vykorystannia transportnykh zasobiv v ahrarnykh pidpryiemstvakh [System of 

classification of indicators of availability and use of vehicles in agrarian enterprises].

Derzhava ta rehiony – State and regions, 1, 55-58 [in Ukrainian].  

8. Sabluk, P.T. (2001). Zavdannia obliku v zabezpechenni ahrarnykh peretvoren 

[Assignments  of accounting in ensuring agricultural transformation].  Problemy obliku i 

analizu v zabezpechenni ahrarnykh peretvoren  –  Problems of accounting and analysis in 

ensuring agricultural transformations (pp. 7-14). Kyiv: IAE UAAN [in Ukrainian].

9. Blank,  I.A. (2000).  Upravlenie aktivami  [Assets  Management].  Kiev: Nika-TSentr [in Russian]

10. Boliukh, M.A.,  Burchevskyi, V.Z.,  &  Horbatok M.I.  (2001).  Ekonomichnyi 

analiz [Economic analysis]. M.H. Chumachenko (Eds.). Kyiv: KNEU [in Ukrainian].

11. Pravdiuk N. L. and M. V. Pravdiuk (2016) Yakist oblikovoi informatsii: sutnist 

ta metodyka otsinky [Quality of accounting information: the nature and methodology of 

evaluation]. Oblik i finansy – Accounting and finance. Vol. 2. 57-64 [in Ukrainian].

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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. "