Issue №: 8 (48)
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.
LEGAL PROVISION FOR EXPENDITURE ON PRODUCTION OF AGRICULTURAL PRODUCTS IN UKRAINE
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)
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) .
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system at the Experimental Breeding Station of the National Academy of Sciences of Ukraine: state and
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bukhhalterskoho obliku v Ukraini. [Research and analysis of levels of regulatory accounting in Ukraine]
Elektronnyi repozytarii Natsionalnoho tekhnichnoho universytetu «Kharkivskyi politekhnichnyi instytut»
(eNTUKhPIIR) – Electronic Repository of Kharkiv Polytechnic Institute, National Technical University.
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pidpryiemstv. [Regulatory and regulatory aspects of the modern accounting of agricultural enterprises]
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pidpryiemstv [Features of control and analytical evaluation in the activities of agricultural enterprises].
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natsionalnoho universytetu imeni V.O. Sukhomlynskoho – Global and national problems of economy.
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18. Ministerstvo finansiv Ukrainy. (2013, February 7). Pro zatverdzhennia Natsionalnoho
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About journal
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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”.
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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. "
