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


Issue №: 11 (39)

Published: 2019.02.01

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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Svinous Ivan V.  –  Doctor of Economics, Professor, Head of the Department of 

Accounting and Taxation, Bila Tserkva National Agrarian University (8/1 Soborna sq., Bila 

Tserkva, Kyiv oblast, 09100, Ukraine, e-mail: isvinous@ukr.net).

Nikitiuk Dmytro  М.  –  candidate of agricultural sciences, associate professor, 

research institute  «Ukragroproductivity»  (Solomyanska sq., 2,  Kyiv, 03035, e-mail: 



The article outlines the objective necessity of forming a system for managing the 

production efficiency, discloses the essence of economic efficiency as an object of 

management. Summarizing the theoretical approaches, reflected in the scientific works of 

domestic and foreign economists, regarding the understanding of the economic category of 

"efficiency", found that it is multifaceted and as the productivity of production is 

characterized by the magnitude of the resulting effect per unit of the total resources used in 

the industry or in the enterprise. Managing the effective development of production at the 

enterprise is considered by us as a strategic process aimed at introducing innovative 

developments, which enables managers of different levels to coordinate the whole 

enterprise, strategy and operational plans with the implementation of the directions of 

increasing the efficiency of production activities. The main information base in the 

production management system is the planning, management, analysis and control 

functions. Consequently, the implementation of these functions of production efficiency 

management should take into account the main requirements for planning, control, 

management accounting and information. Probability of planned and registration data is 

provided by documenting all  settlement procedures, business operations, correct timing, 

inventory, valuation of property and liabilities. The timeliness of the plan and accounting 

is to provide information in a timely manner for making managerial decisions, compiling 

and providing managerial reporting. In the study, economic efficiency is considered as an 

economic category, associated with the development of productive forces and the nature of 

industrial relations. Efficiency as a result of production is characterized by the magnitude 

of the resulting effect, calculated per unit of the total resources used in the industry or in 

general on the enterprise. The specific meaning of the concept of "efficiency" is manifested 

in the system of indicators. It should be noted that it is necessary to change the forms and 

methods of providing information, its systematization and generalization for the adoption 

of management decisions by the centers of responsibility, in general, for enterprises, which 

needs to improve the organization, methodology of planning, management accounting and 

reporting in agricultural enterprises.

Keywords: management, efficiency, production, enterprise, information.

List of references

1.  Feduniak  I.  O.,  Feduniak  T.V. (2014). Ekonomichna efektyvnist' vyrobnyctva 

valovoi' produkcii' sil's'kogo gospodarstva z vrahuvannjam osnovnyh naprjamiv i'i' 

pererobky [The system of organizational and economic mechanisms for the functioning of 

the main agro-food subcomplexes of crop production in Ukraine].  Efektyvna  ekonomika. 

No 11. URL: http://nbuv.gov.ua/UJRN/efek_2014_11_21 [in Ukrainian].

2.  Shpychak  O.  M.,  Bodnar  O.  V.,  Kobuta  I.  V. (2009)  Systema  orhanizatsiino-ekonomichnykh  mekhanizmiv  funktsionuvannia  osnovnykh  ahroprodovolchykh

pidkompleksiv  roslynnytstva  Ukrainy  [The system of organizational and economic 

mechanisms for the functioning of the main agro-food subcomplexes of crop production in 

Ukraine]. K.: ZAT “Nichlava”. 406 s. [in Ukrainian].

3.  Starchenko  I. O.  (2012).  Vplyv konkurentospromozhnosti produktsii silskoho 

hospodarstva na efektyvnist vyrobnytstva [Influence of Agricultural Products 

Competitiveness on Production Efficiency]. Visnyk Kamianets-Podilskoho natsionalnoho 

universytetu imeni Ivana Ohiienka. Ekonomichni nauky. Vyp. 6. S. 221-224  [in Ukrainian].

4.  Klochan V.V.  (2012).  Systema informatsiino-konsultatsiinoho zabezpechennia

ahrarnoi sfery: monohrafiia  [Information and consulting systemagrarian sphere]. Mykolaiv: 

MDAU. 371 s. [in Ukrainian].

5.  Lapin A.V.  (2015).  Informatsiine zabezpechennia protsesiv intehratsii ta 

kooperatsii vahrarnomu sektori [Information support of processes of integration and 

cooperation in the gardener sector].  Kooperatyvni chytannia: 2015 rik: mater.  Vseukr. 

nauk.-prakt. konf. Zhytomyr: ZhNAEU. S. 112-115 [in Ukrainian].

6.  Zheliezniak A., Hladysh M.  (2013).  Informatsiine zabezpechennia rozvytku 

silskoho hospodarstva Ukrainy v umovakh yevrointehratsiinykh protsesiv  [Information 

provision of agricultural development of Ukraine in the conditions of European integration 

processes]. Ahrarna ekonomika. T. 6. No 3-4. S. 43-49 [in Ukrainian].

7.  Bondarchuk N.V.  (2010).  Informatsiino-konsultatsiini posluhy v silskomu 

hospodarstvi: dosvid krain z rozvynenoiu ekonomikoiu [Information and consulting 

services in agriculture: experience of developed economies]. [Elektronnyi resurs].  / 

Efektyvna ekonomika.  URL:  http://archive.nbuv.gov.ua/e-journals/efek/2010_1/

1_2010_4.pdf [in Ukrainian].

8.  Hudzynskyi  O.D.,  Haidamak  N.V.,  Hurenko  T.O.,  Sudomyr  S.M. (2011). 

Upravlinnia  rezultatyvnistiu  diialnosti  pidpryiemstv  (teoretyko-metodolohichnyi  aspekt): 

monohrafiia  [Managing the performance of enterprises (theoretical and methodological 

aspect)]. K. 2011. 175 s. [in Ukrainian].

All journal issues

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.