Issue №: 2 (60)
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.
INFORMATION SUPPORT OF MANAGEMENT IN GARDENING
PRAVDIUK Nataliia − Doctor of Economic Sciences, Head of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: npravduyk@gmail.com).
KOZHUKHAR Valentyna – Postgraduate Student of the Second Year of Study of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: dombrovska.valentina@ukr.net).
The features of information support of the state of the horticulture industry of Ukraine in the areas of management needs are studied. A review of domestic and foreign scientific sources on the specified issues was carried out, the state of the horticulture industry in Ukraine and Vinnytsia region in the period 2015-2020 was analyzed in terms of production, assortment, balance of fruit and berry crops. In particular, it was determined that the volume of the crop production has increased from UAH 24.31 billion in 2015 to UAH 67.0 billion in 2020. The place of Vinnytsia region in the regional structure of the horticulture industry of Ukraine for 2015-2020 is characterized, the general indicators of the region’s production, financial resources of certain categories of horticultural farms, in particular corporations «Vinnytsiasadvinprom» and the FE «Agro-Sad», are analyzed. The influence of the cost structure on the results of economic activity and the place of sales expenses in the structure of production costs are determined. The basics of normative regulation and strategic documents for the development of the horticulture industry in Ukraine are disclosed. The definition of the information-analytical structure of the functioning of the Ukrainian horticulture industry as a production process, the state of the market, and the information needs of management levels is given. It has been proven that the most important factors influencing the functioning of the horticulture industry are: production efficiency; sales; conditions and volumes of state support, internal and external demand; financing; logistics; inclusion in international infrastructure chains, etc. According to the balance of products of the horticulture industry in Ukraine, it was determined that the growth in production is slow, while production volumes increased only 2 times, imports decreased by 2, the total growth of resources is 73%, exports increased 5 times, and consumption to 46%. State support for the development of viticulture, horticulture and hop growing for 2019-2022 is in the range of UAH 400-490 million, and although this is almost 10% of the agricultural budget, the funds are clearly not enough to manage effectively the sustainable development of the industry. On the basis of the study, the directions of information management needs at the levels of production, processing, export, financing, logistics and activities that contribute to the further development of the Ukrainian horticulture industry are formed.
1. Barabash, L.O., & Mazur, K.V. (2019). Rozvytok promyslovoho sadivnytstva v umovakh yevrointehratsiinykh protsesiv [Development of industrial horticulture in the context of European integration processes]. Mizhnarodnyi naukovo-vyrobnychyi Zhurnal «Ekonomika APK» – International Research and Production Journal «Economics of agro-industrial complex», 12, 69-79. DOI: https://doi.org/10.32317/2221-1055.201912069 [in Ukrainian].
2. Bohdaniuk, O.V. (2014). Udoskonalennia informatsiino-analitychnoho zabezpechennia upravlinnia konkurentospromozhnistiu sadivnytstva [Improving information and analytical support for horticultural competitiveness management]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii – Institute of Accounting, Control and Analysis in the context of globalization, 2, 142-144 [in Ukrainian].
3. Halat, L.M. (2021). Derzhavna finansova pidtrymka haluzi sadivnytstva yak faktor pidvyshchennia yii konkurentospromozhnosti [State financial support of horticulture as a factor in increasing its competitiveness]. Tavriiskyi naukovyi visnyk. Seriia: Ekonomika – Taurian Scientific Bulletin. Series: Economics, 6, 44-55. DOI: https://doi.org/10.32851/2708-0366/2021.6.5 [in Ukrainian].
4. Hrybovska, Yu.M., Khodakivska, L.O., & Kononenko, Zh.A. (2019). Oblik dovhostrokovykh biolohichnykh aktyviv roslynnytstva [Accounting for long-term biological assets of crop production]. Ekonomika ta derzhava – Economy and state, 12, 83-88. DOI: 10.32702/2306-6806.2019.12.83 [in Ukrainian].
5. Hurenko, T.O. (2018). Oblikovo-informatsiine zabezpechennia stratehichnoho rozvytku ahrarnoi sfery [Accounting and information support of strategic development of the agricultural sector]. Naukovyi visnyk Natsionalnoho universytetu bioresursiv i pryrodokorystuvannia Ukrainy. Seriia: Ekonomika, ahrarnyi menedzhment, biznes – Scientific Bulletin of the National University of Bioresources and Nature Management of Ukraine. Series: Economics, agricultural management, business, 290, 79-89 [in Ukrainian].
6. Hutorova, O.O., & Fastivets, D.L. (2018). Priorytetni napriamy innovatsiinoho rozvytku sadivnytstva [Priority areas of innovative horticultural development]. Visnyk Kharkivskoho natsionalnoho ahrarnoho universytetu imeni V.V. Dokuchaieva. Seriia «Ekonomichni nauky» – The Bulletin of the Kharkiv National Agricultural University of V.V. Dokuchaev. Economic Sciences Series, 2, 112-120. DOI: 10.31359/2312-3427-2018-2-112 [in Ukrainian].
7. Kaletnik, G.M., & Yemchyk, T.V. (2020). Efektyvnistj funkcionuvannja nacionaljnogho ghospodarstva ta orghanizacijni formy upravlinnja nacionaljnoju ekonomikoju [The efficiency of the national economy and organizational forms of management of the national economy]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (52), 7-22. DOI: 10.37128/2411-4413-2020-2-1 [in Ukrainian].
8. Kaletnik, G.M., & Koziar, N.O. (2020). Stratehichni pidkhody do investuvannia ahrarnoho sektoru Ukrainy v suchasnykh umovakh rozvytku APK [Strategic approaches to investing in the agricultural sector of Ukraine in modern conditions of agricultural development]. Mizhnarodnyi naukovo-vyrobnychyi Zhurnal «Ekonomika APK» – International Research and Production Journal «Economics of agro-industrial complex», 2, 81-89. DOI: https://doi.org/10.32317/2221-1055.20201208 [in Ukrainian].
9. Kucheruk, O.Ya., & Kysil, T.M. (2020). Systemnyi pidkhid v pryiniatti upravlinskykh rishen v sadivnytstvi [System approach in management decisions in horticulture]. Problemy systemnoho pidkhodu v ekonomitsi – Problems of the system approach in economy, 3 (77)-2, 142-148. DOI: https://doi.org/10.32782/2520-2200/2020-3-40 [in Ukrainian].
10. Pro vnesennia zmin do deiakykh zakonodavchykh aktiv Ukrainy shchodo stymuliuvannia rozvytku vynohradarstva ta sadivnytstva: Zakon Ukrainy № 1989-IX [Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine on Stimulating the Development of Viticulture and Horticulture» № 1989-IX]. (2021, December 17). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/1989-20#Text [in Ukrainian].
11. Pro zatverdzhennia haluzevoi Prohramy rozvytku sadivnytstva Ukrainy na period do 2025 roku i haluzevoi Prohramy rozvytku vynohradarstva ta vynorobstva na period do 2025 roku: Nakaz Ministerstva ahrarnoi polityky Ukrainy. Ukrainska akademiia ahrarnykh nauk № 444/74 [Order of the Ministry of Agrarian Policy of Ukraine «On approval of the sectoral Program for the development of horticulture of Ukraine for the period up to 2025 and the sectoral Program for the development of viticulture and winemaking for the period up to 2025» № 444/74]. (2008, July 21). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0444555-08#Text [in Ukrainian].
12. Pro skhvalennia Kontseptsii rozvytku fermerskoho hospodarstva ta silskohospodarskoi kooperatsii na 2018-2020 roky: Rozporiadzhennia Kabinetu Ministriv Ukrainy № 664-r [Order of the Cabinet of Ministers of Ukraine «On approval of the Concept of development of farming and agricultural cooperation for 2018-2020» № 664-r]. (2017, September 13). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/664-2017-%D1%80#Text [in Ukrainian].
13. Pro Derzhavnyi biudzhet Ukrainy na 2022 rik: Zakon Ukrainy № 1928-IX [Law of Ukraine «On the State Budget of Ukraine for 2022» № 1928-IX]. (2021, February 2). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/1928-20#Text [in Ukrainian].
14. Pro zatverdzhennia Poriadku vykorystannia koshtiv, peredbachenykh u derzhavnomu biudzheti dlia rozvytku vynohradarstva, sadivnytstva i khmeliarstva: Postanova Kabinetu Ministriv Ukrainy № 587 [Resolution of the Cabinet of Ministers of Ukraine «On approval of the Procedure for the use of funds provided in the state budget for the development of viticulture, horticulture and hop-growing» № 587]. (2005, July 15). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/587-2005-%D0%BF#Text [in Ukrainian].
15. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: www.ukrstat.gov.ua [in Ukrainian].
16. Holovne upravlinnia statystyky u Vinnytskii oblasti [Main Department of Statistics in Vinnytsia Region]. vn.ukrstat.gov.ua. Retrieved from: https://www.vn.ukrstat.gov.ua/ [in Ukrainian].
17. Logosha, R.V. (2014). Marketynhovi doslidzhennia rynku plodoovovochevoi produktsii [Marketing research of the fruit and vegetable market]. Krymskyi ekonomichnyi visnyk – Crimean Economic Herald, 1-2, 27-30 [in Ukrainian].
18. Pohrishchuk, O.B. (2018). Dzherela ta metody formuvannia investytsiinoho potentsialu u sadivnytstvi [Sources and methods of formation of investment potential in horticulture]. Visnyk Kharkivskoho natsionalnoho ahrarnoho universytetu imeni V.V. Dokuchaieva. Seriia «Ekonomichni nauky» – The Bulletin of the Kharkiv national agricultural university of V.V. Dokuchaev. Economic Sciences Series, 1, 83-89. DOI: 10.31359/2312-3427-2018-1-83 [in Ukrainian].
19. Pravdiuk, A.L., Prutska, T.Yu., & Pravdiuk, M.V. (2019). Informatsiine zabezpechennia upravlinnia pidpryiemnytskoiu diialnistiu na zasadakh instytutsionalizmu [Information support of business management on the basis of institutionalism]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian].
20. Pravdiuk, N.L. (2021). Oblikove zabezpechennia upravlinnia vytratamy na vyrobnytstvo ta realizatsiiu produktsii sadivnytstva [Accounting management of costs for the production and sale of horticultural products]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 3 (57), 110-120. DOI: 10.37128/2411-4413-2021-3-7 [in Ukrainian].
21. Sadivnytstvo ta yahidnytstvo na Vinnychchyni: poshtovkh do rozvytku [Horticulture and berry growing in Vinnytsia region: on the way of development]. blogs.korrespondent.net. Retrieved from: http://blogs.korrespondent.net/blog/events /3685184 [in Ukrainian].
22. Salo, I. Efektyvnist diialnosti sadivnytskykh pidpryiemstv [The efficiency of horticultural enterprises]. pro-of.com.ua. Retrieved from: https://www.pro-of.com.ua/efektivnist-diyalnosti-sadivnickix-pidpriyemstv/ [in Ukrainian].
23. Slieptsova, L.P. (2020). Derzhavna pidtrymka yak peredumova innovatsiinoho rozvytku sadivnytskykh pidpryiemstv [State support as a prerequisite for innovative development of horticultural enterprises]. Ahrosvit – Agroworld, 10, 118-123. DOI: 10.32702/2306-6792.2020.10.118 [in Ukrainian].
24. Stratehiia zbalansovanoho rehionalnoho rozvytku Vinnytskoi oblasti na period do 2027 roku [Strategy of balanced regional development of Vinnytsia region for the period up to 2027]. (2020, February 21). vin.gov.ua. Retrieved from: http://www.vin.gov.ua/images/doc/vin/ODA/strategy/strategy2027.pdf [in Ukrainian].
25. Shevchuk, G.V. (2017). Osoblyvosti funktsionuvannia pidpryiemstv plodoovochevoi haluzi Vinnytskoi oblasti [Peculiarities of the functioning of enterprises of the fruit and vegetable industry of the Vinnytsia region]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 10, 156-164 [in Ukrainian].
26. Baliyan, S., Oitsile, T., & Motlhabane, C. (2018). Evaluation of Management Skills and Training among Horticultural Farmers in Botswana. Journal of Education & Training, 5 (2), 63-81. DOI: 10.5296/jet.v5i2.13231 [in English].
27. Basu, D. (2018). Understanding Value Chain of Horticultural Crops for Evolving Holistic Development Strategies Towards Growth. AdvAnces in Floriculture And urbAn Horticulture [in English].
28. Burritt, R.L., & Cummings, L.S. (2002). Accounting for Biological Assets – the Experience of an Australian Conservation Company. Asian Review of Accounting, 10, 2, 17-42. DOI: 10.1108/eb060756 [in English].
29. Krause, H. (2020). Upgrading horticultural value chains for enhanced welfare and food security: case studies from Thailand and Kenya. Doctoral thesis. Hannover: Institutionelles Repositorium der Leibniz Universität Hannover. Hildesheim, Deutschland. Retrieved from: https://docplayer.org/218949397-Upgrading-horticultural-value-chains-for-enhanced-welfare-and-food-security-case-studies-from-thailand-and-kenya.html [in English].
30. Ostaev, G.Y., Khosiev, B.N., Gogolev, I.M., Gogaev, O.K., Aleksandrova, E.V., & Mironova, M.V. (2019). Biological fixed assets: Accounting and management problems of commissioning in horticultural enterprises. Research Journal of Pharmaceutical, Biological and Chemical Sciences, 10 (1), 1258-1266 [in English].
31. Stonciuviene, N., Zinkeviciene, D., & Juociuniene, D. (2020). The link between accounting measures of biological assets and financial standing of the agricultural enterprises: evidence from Lithuania. In Eurasian Economic Perspectives, 51, 31-47. DOI: 10.1007/978-3-030-53536-0_3 [in English].
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
(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 450 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)
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.
