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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 7 (47)

Published: 2019.08.14
DOI: 10.37128/2411-4413-2019-7


Description:
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.

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METHODICAL APPROACHES TO COST ACCOUNTING AND COSTING OF AGRICULTURAL ENTERPRISES

DOI: 10.37128/2411-4413-2019-7-15
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KOZACHENKO Anna – Candidate of Economic Sciences, Senior lecturer of the Audit and State 

Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, Sonyachna Str. 3, e-mail: 

sergeykozachenko@ukr.net). 

CHUDAK  Lina -  Candidate of Economic Sciences, Senior lecturer of the chair of the public audit 

and control, Vinnitsya National Agrarian University (21008, Vinnytsia, Zatyshniy   str., 5A, e-mail: 

chudaklina@rambler.ru)

Annotation

The article deals with questions of  distribution of expenses of agricultural producers of goods for the 

purposes of management. There is an assertion about the inconsistency of the actual condition of distribution of 

these expenses in the order provided by the national normative and methodological documents in the accounting 

sphere.  To solve the problem of credibility  of information about the cost price of agricultural products (works, 

services), an automatic algorithm for allocating costs for maintenance of machines and equipment  is   offered, 

which is proposed for sale through accounting software. Proposals for improving the distribution of costs for 

maintenance of machines and equipment have been developed by providing a personalized cost accounting for 

each means of work. The expediency of distribution of accrued costs on direct costs of fuel, written-off on such 

objects is substantiated. The above will allow to take into account the costs in terms of expenditure directions and 

in proportion to the output in the case of use of non-motorized mechanisms.  

Keywords: cost accounting, cost calculation, accounting of machines, equipment accounting, management accounting, control.

List of references

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ta  pervynnogho  obliku  roboty  mashynno-traktornogho  parku  [Improvement of the methodology for 

calculating the volume of mechanized works and the initial accounting of the work of the machine-tractor 

park]. Visnyk ZhDTU,  no. 1 (47), pp. 163−165. 

2.  Derzhavna sluzhba statystyky Ukrainy  (2018) Rivenj rentabeljnosti vyrobnyctva 

siljsjkoghospodarsjkoji produkciji v siljsjkoghospodarsjkykh pidpryjemstvakh [The level of profitability 

of agricultural production in agricultural enterprises].Retrieved from: http://www.ukrstat.gov.ua. 

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Analysis and Reporting: tutorial]. Vinnycja: VNTU. (in Ukrainian)

4.Zhuk V.M. (2009) Konceptualjni zasady rozvytku upravlinsjkogho obliku v aghrarnomu sektori 

ekonomiky  [Conceptual basis of the development of managerial accounting in the agrarian sector of the 

economy]. Strateghija rozvytku Ukrajiny, vol.1-2, pp. 437-441.

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/internal_market/accounting/docs/consolidated/ias2_en.pdf.

6.Ishhenko Ja.P. (2005) Neprjami vytraty na pidpryjemstvakh APK: metody obliku ta porjadok 

rozpodilu [Indirect costs at APC enterprises: accounting methods and distribution procedures].  Oblik i 

finansy APK, no. 3, pp. 24-31.

7.Kodymsjka T.Ju. (2013) Shljakhy pokrashhennja obliku ta rozpodilu zaghaljnovyrobnychykh 

vytrat na pidpryjemstvakh [Ways to improve accounting and distribution of total manufacturing costs in 

enterprises]. Ekonomika: realiji chasu, no.1 (6), pp. 196-200.

8.Ministerstvо  aghrarnoji polityky Ukrajiny. Nakaz Pro zatverdzhennja Metodychnykh 

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http://zakon5.rada.gov.ua/laws/show/z0027-00.

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mashynno- traktornyj park siljsjkoghospodarsjkykh pidpryjemstv ta udoskonalennja jogho dokumentaljnogho 

zabezpechennja [Accounting of expenses for the machine- tractor park of agricultural enterprises and 

improvement of its documentary support]. Aktualjni problemy ekonomiky, no. 8, pp. 372-380.

13.Ostapenko T.M. (2013) Interpretacija prjamykh ta neprjamykh vytrat dlja cilej kaljkuljuvannja 

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14.Pavljukovecj M.P. (2014) Koncepcija pobudovy suchasnoji systemy obliku na 

siljsjkoghospodarsjkomu pidpryjemstvi v umovakh internet-tekhnologhij [The concept of building a 

modern accounting system at an agricultural enterprise in the conditions of Internet technologies]. Oblik i 

finansy, no. 2 (64), pp. 66-70.

15.Prymachenko O.L. (2011) Orghanizacija obliku zaghaljnovyrobnychykh vytrat na 

siljsjkoghospodarsjkykh pidpryjemstvakh [Organization of accounting for total production costs at 

agricultural enterprises]. Proceedings of the  Formuvannja rynkovoji ekonomiky (Ukrainian, 2011) (eds. 

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16.Stadnik L.I. (2015) Oblik vytrat i vykonannja robit avto-  i mashynno-traktornogho parku 

siljsjkoghospodarsjkykh pidpryjemstv [Cost accounting and performance of works of automobile and 

machine-tractor park of agricultural enterprises]. Formuvannja rynkovoji ekonomiky, no. 33, pp. 669-675.

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perevezenj [Features of determining the cost of freight motor transport]. Retrieved from:

conference.nuos.edu.ua/catalog/files/.../22162.pdf.

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About journal

Topics of the 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

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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 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 "

History of journal:

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. "