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


Issue №: 4 (54)

Published: 2020.12.21
DOI: 10.37128/2411-4413

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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DOI: 10.37128/2411-4413-2020-4-4
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OLIYNYK Oleksandr - doctor of economics, professor, head of the department of finance, Kharkiv national agrarian university named after V.V. Dokuchaeva (62483, Kharkiv region, Kharkiv district, p / v Dokuchaevske-2, е-mail: oliynik6060@gmail.com).

MOROZOVA Ganna - candidate of economic sciences, associate professor of finance, Kharkiv national agrarian university named after V.V. Dokuchaeva (62483, Kharkiv region, Kharkiv district, p / v Dokuchaevske-2, e-mail: ledydi1982@gmail.com).

SHEVCHENKO Valery – graduate student of the department of finance, Kharkiv national agrarian university named after V.V. Dokuchaeva (62483, Kharkiv region, Kharkiv district, p / v Dokuchaevske-2, е-mail: morozova.anuta@mail.ru).


The article considers methodological approaches to assessing the innovative development of the agricultural sector, which allowed to divide them into two groups: universal, which can be used to assess the innovative development of any type of enterprise, and specific, which are specific to certain types of enterprises depending on their activities , in particular agricultural.

It is established that the most common methods of assessing the innovativeness of enterprise development are: determining the sensitivity of the enterprise to innovation, assessment of its innovation potential or innovation activity; comprehensive assessment of innovation activity; calculation of efficiency of innovative activity, etc.

It is proved that the rate of innovative development of individual industries can characterize the average annual increase in yields of individual crops or animal productivity, as well as the yield of marketable products and profits per 1 ha of sown area or head of animals. Within the limits of this article only tendencies of change of productivity of agricultural crops in farms of all categories of Ukraine and the Kharkiv region as a criterion of innovative development of separate branches of agrarian sector are investigated. As a result, periods of acceleration and deceleration of the pace of innovative development of modern agricultural producers were established: in 1995-1999 the innovative development of the studied industries was absent; from 2000 to 2014 there was an acceleration of the pace of innovative development; in 2015-2019 innovation development slowed down significantly.

The level of state support for the studied period as an external source of financial support for innovative development of the agricultural sector of the economy is analyzed. It is proved that as a result of changes in the tax legislation for 2015-2019 (abolition of the special regime of taxation of agricultural producers with value added tax and transformation of the fixed agricultural tax into a single tax of group 4 with a significant increase in tax rates), the financial support of agricultural producers, as a result of which their pace of innovative development has slowed down significantly.


Keywords: innovation, innovation development, methodological approaches, innovation potential, innovation activity, productivity, state support, financial support.

List of references

1.      Krysanov, D.F. (2013). Innovatsiinyi potentsial pererobno-kharchovykh pidpryiemstv: otsiniuvannia ta realizatsiia. [Innovative potential of food processing enterprises: evaluation and implementation.] Ekonomika i prohnozuvannia
Economics and forecasting, 2, 804-105. [in Ukrainian].

2. Sabluk, P.T. (2017). Naukovi ahroekonomichni doslidzhennia v interesakh aktyvizatsii rostu APV i silskykh terytorii. [Scientific agroeconomic research in the interests of intensifying the growth of APV and rural areas]. Ekonomika APK – Economics of agro-industrial complex, 5, 19-23. [in Ukrainian].

3.      Shubravska, O.V., Moldavan, L.V. & Paskhaver, B.I. (2014). Ahroprodovolchyi rozvytok Ukrainy v konteksti zabezpechennia prodovolchoi bezpeky: monohrafiia  [Agro-food development of Ukraine in the context of food security: monograph]. Kyiv, DU «Instytut ekonomiky ta prohnozuvannia NAN Ukrainy», 456 p. [in Ukrainian].

4. Shpykuliak, O.H., Hrytsaienko, M.I. (2016). Rozvytok innovatsiinoi diialnosti v ahrarnii sferi: menedzhment ta efektyvnist: Monohrafiia [Development of innovation in the agricultural sector: management and efficiency: Monograph]  Kherson: OLDI-PLIuS, 424 p. [in Ukrainian].

5.      Shlenova, V. Yu., Kharyn, A. A. & Kolensky, Y. L. (2003). Upravlenye ynnovatsyiamy: uchebnoe posobye  [Innovation management: textbook] M.: Vыsshaia shkola, 252 p. [in Ukrainian].

6. Derevianko, T.O. (2014). Metodyka otsinky innovatsiinoho rozvytku tvarynnytstva u silskohospodarskykh pidpryiemstvakh. [Methods for assessing the innovative development of animal husbandry in agricultural enterprises.] Efektyvna ekonomika – Efficient economy, 9, 84-95. [in Ukrainian].

7.      Maksymov, Yu. (2016). Ynnovatsyonnoe razvytye эkonomycheskoi systemы: otsenka ynnovatsyonnoho potentsyala. [Innovative development of the economic system: assessment of innovation potential.] Ynnovatsyy – Innovations, 6, 53–56. [in Ukrainian].

8.      Hokhberh, L. M. (2014). Analyz y perspektyvы statystycheskoho yssledovanyia ynnovatsyonnoi deiatelnosty v эkonomyke Rossyy. [Analysis and prospects of statistical research of innovative activity in the Russian economy.]  Voprosы statystyky – Questions of statistics, 9, 3-15. [in Ukrainian].

9.      Bukhonova, S. M. (2015). Metodyka otsenky ynnovatsyonnoi aktyvnosty orhanyzatsyy. [Methods for assessing the innovative activity of the organization.] Эkonomycheskyi analyz: teoryia y praktyka –
Economic analysis: theory and practice
, 1, 2–8. [in Ukrainian].

10.    Tryfylova, A. A. (2015). Otsenka эffektyvnosty ynnovatsyonnoho razvytyia predpryiatyia. [Evaluation of the effectiveness of innovative development of the enterprise.] Fynansы y statystyka –
Finance and statistics,
2, 304-309. [in Ukrainian].

11.    Chernov, V. A. (2014). Analyz ynnovatsyonnoi deiatelnosty v torhovle. [Analysis of innovation in trade.] Audyt y fynansovыi analyz –
Audit and financial analysis
, 1, 46–49. [in Ukrainian].

12.    Ishcheikin, T.I. (2011). Metodychni pidkhody do otsinky innovatsiinoho rozvytku torhovelnykh pidpryiemstv. [Methodical approaches to the assessment of innovative development of trade enterprises.] Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli – Scientific Bulletin of Poltava University of Economics and Trade, 5 (50), 259-267. [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. "