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.
- Van Horn, J.K. (2005). Osnovy upravleniya finansami [Fundamentals of Financial Management] Moscow, Financy i Statistika, 800 [in Russian].
- Hnylytsʹka, L.V. (2012). Oblikovo-analitychne zabezpechennya ekonomichnoyi bezpeky pidpryyemstva [Accounting and analytical support of economic safety of the enterprise] Kiev: KNEU, 305 [in Ukrainian].
- Holov, S.F. & Yefimenko, V.I. (1996). Finansovyy ta upravlinsʹkyy oblik [Financial and managerial accounting]. Kyiv, TOV «Avtointerservis», 544 [in Ukrainian].
- Hreshchak, M.H. & Kotsyuba, O.S. (2002). Upravlinnya vytratamy [Cost management]. Kyiv, KNEU, 131 [in Ukrainian].
- Turylo, A.M., Kravchuk, Yu.B. & Turylo, A.A. (2006). Upravlinnya vytratamy pidpryyemstva [Management of enterprise expenses]. Kyiv, Tsentr navchalʹnoyi literatury, 120 [in Ukrainian].
- Kozachenko, H.V., Pohoryelov, Yu.S., Khlapʹonov, L.Yu. & Makukhin H.A. (2007). Upravlinnya zatratamy pidpryyemstva [Cost management of the enterprise]. Kyiv, Libra, 320 [in Ukrainian].
- Cherep, A.V. (2007). Upravlinnya vytratamy subʺyektiv hospodaryuvannya [Management of expenses of business entities]. Kharkiv, INZHEK, 368 [in Ukrainian].
- Atkinson, A., Anthony, A., Kaplan, R., Matsumura, E. & Mark, S. (2011). Management Accounting: Information for Decision Making and Strategy Execution. New York: Pearson Education, 552.
- Cooper, R., Crawford, C. & Hustad, T. Winning at New Products. Journal of Product Innovation Management, 1986, 3, 307-308.
- Kaplan, R. The Evolution of Management Accounting. Accounting Review, 1984, 59 (3), 390-418.
- Peck, J. & Shell, K. Could making banks hold only liquid assets induce bank runs? Journal of Monetary Economics, Elsevier, 2010, 57 (4), 420-427. https://doi.org/10.1016/j.jmoneco.2010.04.006
- Peck, M. & Scherer, F. (1984). The Weapons Acquisition Process: An Economic Analysis. Retrived from http://www.cert.org/archive/pdf/peck.pdf.
- Porter, M.E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press.
- Shank, J. & Govindarajan V. Strategic Cost Management: The Value Chain Perspective. Journal of Management Accounting Research, 1992, 4, 177-197.
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).
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 "
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.
