Issue №: 2(42)
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.
MANAGEMENT OF THE EXPENSES OF AGRICULTURAL ENTERPRISE IN THE CONTEXT OF EXPOSURE TO THE OPERATIONAL ARM
MAKOGON Vitaliy Viktorovich, Ph.D., associate professor, Position - Associate Professor, Department of Finance, Kharkiv National Agrarian University. V.V. Dokuchaeva 62483, Kharkiv region, Kharkiv district, p / o "Dokuchaevskoe - 2" witmak.ua@gmail.com.
GOROH Alexander Vladimirovich, Candidate of Economic Sciences, Associate Professor, Position - Dean of the Faculty of Accounting and Finance, Associate Professor of Finance, Kharkiv National Agrarian University. V.V. Dokuchaeva 62483, Kharkiv region, Kharkiv district, p / o "Dokuchaevskoe - 2" gorohsasha82@gmail.com.
It has been established that the stronger is the price fluctuations on the sunflower and other agricultural products, the more powerful is their influence on the formation of financial results of the industries with the high capital intensity of production and with a larger share of the fixed costs in the total production costs. In its turn the better infrastructure support for the sunflower seed market and the use of the forward operations allow to level the negative multiplicative effect of the operational leverage on the formation of the financial results of this industry. The latter determines the necessity to accelerate the development of the infrastructural segments of the agrarian market which are not suitable for the forward operations. The results of the study are used in developing the recommendations regarding the management of the agricultural enterprises expenses.
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051 Economics
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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. "
