Issue №: 2 (56)
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.
LEGISLATIVE REGULATION OF ORGANIC PRODUCTION ACCOUNTING IN UKRAINE
MARKEVYCH Lyudmyla Stanislavivna – Postgraduate Student of the Department of Accounting and Taxation in the Fields of Economics, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: mila.mark21@gmail.com).
The article examines the opinions of scientists on topical issues of accounting for organic production. The current state of the world consumer market of eco-products is revealed, the active growth of consumer demand for organic products is noted. The legal regulation of organic production is studied, and different views of scientists on the directions of improvement of the current legislation in Ukraine are revealed. The consolidation of the content of the so-called «organic» is presented at the legislative level. The organization of primary accounting of economic operations related to organic farming on domestic agricultural enterprises is studied. The necessity of development of standard forms of documents and Methodical recommendations on the organization of accounting in the conditions of organic production in Ukraine is considered. The main branches of organic production in Ukraine are studied. Peculiarities and shortcomings in the formation of accounting policy at «organic enterprises» are presented. The list of standard documentation of «organic enterprises» on the account of production of organic crop products is considered. The imperfection of the regulatory framework and the lack of proper information support, as well as their impact on the work of «organic enterprises». The need to reflect in the indicators of financial statements accounting data on the costs of organic production and the availability and movement of organic agricultural products has been confirmed. According to the results of the study, the need to develop methodological tools for accounting for organic production was determined. With the development of organic production, the accounting system should be properly organized, which will help provide users with timely and accurate information on the production, storage and sale of organic agricultural products.
1. Honcharuk, I.V., Kovalchuk, S.Y., Tsitsyura, Y.G., & Lutkovskaya, S.M. (2020). Dunamichni procesu rozvutky organichnogo vurobnuctva v Ukraini [Dynamic processes of organic production development in Ukraine]. Vinnytsia: Tvoru [in Ukrainian].
2. Zinchuk, T. Vutoku ta pidhodu do formyvanna kategorialnogo aparaty «Organicne vurobnuctvo»: Evropeyskiy i svitovyi dosvid [Origins and approaches to the formation of the categorical apparatus «Organic production»: European and world experience]. znau.edu.ua. Retrieved from: http://znau.edu.ua/media/nauka_ innovation/organic/Organic_20132.pdf [in Ukrainian].
3. Ishchenko, Ya. (2019). Osobluvosti organizacii obliky c organichnogo silskogospodarskogo virobnuctva [Features of the organization of the account of expenses of organic agricultural production]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practice activity, 7, 122-132 [in Ukrainian].
4. Kaletnik, H.M., & Pryshliak, N.V. (2017). Vyrobnytstvo ta sertyfikatsiia orhanichnoi produktsii: dosvid SShA [Production and Certification of Organic Products: US Experience] Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practice activity, 9, 7-22 [in Ukrainian].
5. Kutarenko, N.Ya. (2019). Pravove regylyvannia organichnogo vurobnuctva silskogospodarskoi prodykcii v Ukraini [Legal regulation of organic production of agricultural products in Ukraine]. Ahrosvit – Agrosvit, 22, 66-73 [in Ukrainian].
6. Kurman, T.O. (2018). Problemu zakonodavchogo zabezpechenny virobnuctva organichnoi produkcii tvarunnuctva [Problems of legislative support for the production of organic livestock product]. Pidpryiemnytstvo, hospodarstvo i pravo – Entrepreneurship, economy and law, 12, 153-157 [in Ukrainian].
7. Mazur, V.A., & Kovalchuk, S.Ya. (2018). Spetsyfika rynku orhanichnoi produktsii: natsionalnyi ta yevropeiskyi aspekt [Specificity of the organic products market: national and European aspect]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practice, 4, 7-18 [in Ukrainian].
8. Melnychuk, Ya. (2016). Dokymentalne oformlennia vutrat i vyhody prodykcii roslunnuctva organichnogo pohodjennia [Documentation of costs and output of products of organic origin]. VISNYK Zhytomyrskogo derzhavnogo tehnichnogo yniversutety – Bulletin of Zhytomyr State Technical University, 2 (76), 27-32 [in Ukrainian].
9. Overtkovskaya, T.K. (2017). Pravovi oznaku organichnogo vurobnuctvasilskogospodarskoi produkcii v Ukraini [Legal features of organic production of agricultural products in Ukraine]. Pidpryiemnytstvo, hospodarstvo i pravo – Enterprise, economy and law, 11, 94-98 [in Ukrainian].
10. Orhanichna Ukraina v infohrafitsi [Organic Ukraine in infographics]. agroportal.ua. Retrieved from http://agroportal.ua/ua/publishing/ infografika/organicheskaya-ukraina-v-infografike/ #Text [in Ukrainian].
11. Podolyanchuk, O. (2019). Sytnist ta osnovu obliky organichnoi prodykcii [The essence and basics of accounting for organic products]. Ahrosvit – Agrosvit, 16, 51-57 [in Ukrainian].
12. Zakon Ukrainy «Pro vurobnuctvo ta obig organichnoi silskogospodarskoi prodykcii ta surovunu» vid 03.09.2013 roku № 425-VII. [Law of Ukraine on the production and circulation of organic agricultural products and raw materials from September 03 2013, №425-VII]. (2013). zakon.rada.gov.ua. Retrieved from: http:/ /zakon.rada.gov.ua/laws/show/425-18 [in Ukrainian].
13. Postanova Kabinetu Ministriv Ukrainy «Pro zatverdgennia poriadky (detalnuh pravul) organichnogo vurobnuctva ta obigy organichnoi prodykcii» vid 23.10.2019 roku № 970 [Resolution of the Cabinet of Ministers of Ukraine on approval of the Procedure (detailed rules) for organic production and circulation of organic products from October 23 2019, № 970]. (2019). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/970-2019-%D0%BF#Text [in Ukrainian].
14. Zakon Ukrainy «Pro osnovni pryntsypy ta vymohy do orhanichnoho vyrobnytstva, obihu ta markuvannia orhanichnoi produktsii» vid 10.07.2018 roku №2496-VIII [Law of Ukraine on Basic Principles and Requirements for Organic Production, Turnover and Marking of Organic Products from July 10 2018 № 2496-VIII]. (2018). zakon.rada.gov.ua. Retrieved from: http://zakon.rada.gov.ua/ laws/show/2496-19 #Text [in Ukrainian].
15. Zakon Ukrainy «Pro dutiache harchyvannia» vid 14.09.2006 roku №142–V. [Law of Ukraine about baby food from September 14 2019 №142–V]. (2019). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/142-16 #Text [in Ukrainian].
16. Sulimenko, L., & Kyian, A. (2017). Osobluvosti byhgalterskogo obliky v ymovah organichnogo vurobnuctstva produkcii roslunnuctva [Features of accounting in the conditions of organic production of crop production]. (n.d.). ir.znau.edu.ua. Retrieved from: http://ir.znau.edu.ua/bitstream/123456789/ 8422/1/Organik_2017_346*351.pdf #Text [in Ukrainian].
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).
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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”.
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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 "
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. "
