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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (56)

Published: 2021.06.29

DOI: 10.37128/2411-4413-2021-2

Description:
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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LEGISLATIVE REGULATION OF ORGANIC PRODUCTION ACCOUNTING IN UKRAINE

DOI: 10.37128/2411-4413-2021-2-15

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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).

Annotation

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.

Keywords: organic production, organic products, accounting of organic production, organic market, certification of organic production, accounting.

List of references

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].

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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].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).