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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 8 (48)

Published: 2019.09.17
DOI: 10.37128/2411-4413-2019-8


Description:
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.

Read about journal

LEGAL PROVISION FOR EXPENDITURE ON PRODUCTION OF AGRICULTURAL PRODUCTS IN UKRAINE

DOI: 10.37128/2411-4413-2019-8-13
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ISHCHENKO Yana  –  Candidate of Economic Sciences, Associate Professor, Vinnytsia  National 

Agrarian University (21008, Vinnytsia, Soniachna Str., 3, e-mail: jana_2006@ukr.net).

MELNYK Olha  –  PhD student at the Department of Accounting and taxation in economic sector 

Vinnitsa National Agrarian University  (21008, Vinnitsa, 3  Soniachna str., e-mail:

olgamelnyk24@gmail.com)

Annotation

The article deals with the legal documents, which are the basis for determining the key principles of 

accounting cost reflection. The priority norms of the legislative acts are determined in the course of 

practical accounting of expenses for agricultural production. The main levels of regulatory accounting in 

Ukraine are highlighted. It is stressed that if the rules of one legislative act contradict the rules of another, 

the priority belongs to the highest level of structure. It is noted that in the current normative base there 

are differences in the field of cost accounting. Significant is the difference in the recognition of costs in the 

initial valuation of assets (valuation of assets at historical or fair value) and the non-compliance with the 

components of the cost of biological conversion (the costs associated with biological transformations can 

not include income from the initial recognition of biological assets and agricultural products) .

Keywords: regulatory regulation structure, cost accounting, cost management, cost recognition, biological assets

List of references

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pratsi yak zasobu upravlinnia efektyvnistiu vyrobnytstva produktsii v silskomu hospodarstvi [Assessment 

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the production of agricultural products].  Ofitsiinyi sait Derzhstatu Ukrainy  –  Official site of the State 

Statistics Committee of Ukraine.  Retrieved from:  http://www.ukrstat.gov.ua/operativ/operativ2018/

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orhanizatsii [Instructions for use of the Chart of Accounts for accounting, assets, capital, liabilities and 

business operations of enterprises and organizations].  Retrieved from: 

http://zakon.rada.gov.ua/laws/show/z0893-99 [in Ukrainian].

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Mizhnar. zb. nauk. prats. Seriia: Bukhhalterskyi oblik, kontrol i analiz. Butynets F.F (Ed). Vol. 1/16. 

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14.  Ministerstvo finansiv Ukrainy. (2005, November 18). Polozhennia (standart) bukhhalterskoho 

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bukhhalterskoho obliku biolohichnykh aktyviv, 1315  [Guidelines for accounting of biological assets 1315].

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16.  Ministerstvo finansiv Ukrainy. (1999, December 31). Polozhennia (standart) bukhhalterskoho 

obliku 16 « Vytraty » [National Accounting Standard 16 «Costs»].  Retrieved from: 

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17.  Ministerstvо ahrarnoi polityky Ukrainy (2001, May 18)  Metodychni rekomendatsii z planuvannia, 

obliku i kalkuliuvannia sobivartosti produktsii (robit, posluh) silskohospodarskykh pidpryiemstv № 132 

[Guidelines for a planning, accounting and calculation of the cost of agricultural products (works, services) № 

132] Retrieved from: https://zakon.rada.gov.ua/rada/show/v0132555- 01  [in Ukrainian].

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polozhennia (standartu) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti» [On approval 

of the National Accounting Standard 1 «General requirements for financial reporting»] . Retrieved from 

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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 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 "

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)

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.