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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2(42)

Published: 2019.08.03
DOI: 10.37128/2411-4413-2019-2


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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METHODS OF COST ACCOUNTING IN THE ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES

DOI: 10.37128/2411-4413-2019-2-14
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BURKO Kateryna – Lecturer of the Accounting Department of Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna Str., e-mail: k.burko@i.ua).

Annotation

Modern enterprise production management is a complex, time-consuming and multifaceted process. It sets new requirements for the organization of cost accounting and needs to expand control over the formation of production cost by industries, cost centers, technological redistribution, types of products (works, services). There is also a need to determine the impact of costs on the implementation of the latest technologies and improve product quality.

Important elements of accounting policies are cost accounting methods. The correct choice and use of cost accounting methods contribute to a quick assessment of the appropriateness of spending. At present, the legislation of Ukraine does not specify a specific method of applying certain methods of cost accounting. The imperfection of modern domestic methods of cost accounting creates certain difficulties in their choice to solve the tasks set before the enterprise.

The purpose of the article is to reveal the essence of cost accounting methods and to determine the most effective ones for consolidation in the accounting policy of agricultural enterprises.

In the article the question of estimation of the role of registration policies is exposed in the process of the enterprise management. The component elements of registration politics are certainly connected with the account of spending. Different approaches of the researchers are considered in relation to the essence of methods of accounting costs and their classification. It is set that classification of methods of accounting of productive costs is the object of scientific discussions and generally accepted classification of methods has not been developed yet. The author gives general characteristics of the features of agricultural enterprises activities that have considerable influence on the process of administrative decision-making and directly determine the construction of the accounts of costs. Certainly, methods of cost accounting are the important element of registration policy of agricultural enterprises.

Systematization of branch and organizational factors that influence the choice of the methods for cost accounting at agricultural enterprises is carried out. The use of the combined methods for accounting the costs is suggested, that is conditioned by the branch features of agricultural enterprises activity and formation of registration policy concerning cost accounting.

 

Keywords: charges, account of charges, prime price, calculation, methods of account of charges, registration politics, elements of registration politics.

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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 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 "

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)

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.