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


Issue №: 8 (48)

Published: 2019.09.17
DOI: 10.37128/2411-4413-2019-8

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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DOI: 10.37128/2411-4413-2019-8-16
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LEPETAN  Іnna  –  PhD in Economics, Associate Professor, Associate Professor of Accounting 

Department, Vinnytsia National Agrarian University, e-mail: lepetan_inna@i.ua


A rational organization of accounting for environmental costs is a system of elements and means of 

optimal construction of the accounting process in order to obtain and provide reliable, operational, 

analytical and qualitative information for the management of environmental costs and control of the 

resources used in the field of environmental protection. Due to the rational organization of accounting of 

environmental costs, an information base is formed for a comprehensive analysis of environmental costs, 

effective management of environmental costs and environmental activities, reliable statistical indicators 

of the activities of enterprises in the field of environmental protection.

The article deals with the economic concept of "environmental costs", and its interpretation by 

various domestic and foreign scientists. The nature of the origin of environmental costs has been 

investigated. The cost of environmental protection in the total volume and at the own funds of enterprises, 

organizations and institutions is analyzed. The environmental costs of sources of funding in 2017 are 

examined. The problems of image in accounting and reporting of environmental costs are considered.

Keywords: environmental activities, environmental costs, environmental accounting.

List of references

1.  Bryliev, A.N. (1983). Puti sovershenstvovanija ucheta i analiza zatrat na ohranu okruzhajushhej 

sredy [Ways to improve accounting and analysis of environmental costs] : Extended abstract of candidate’s 

thesis. Lviv [in Ukrainian].

2.  Davydyuk, T.V. (2009). Ekolohichnyj, intelektual'nyj ta liuds'kyj kapital v teorii 

bukhhalters'koho obliku [Environmental, intellectual and human capital in the accounting theory]. 

Zhytomyr [in Ukrainian].

3.  Drahan, I.V. (2012). Formuvannia rehional'noi systemy upravlinnia pryrodokorystuvanniam na 

innovatsijnij osnovi [Formation of regional system of nature management control on innovative basis]. 

Ekolohichnyj visnyk – Ecological Bulletin. 1, 9-10 [in Ukrainian].

4.  Kondratyuk, O.M. (2008). Oblik i analiz ekolohichnykh vytrat promyslovykh pidpryiemstv 

[Accounting and analysis of environmental costs of industrial enterprises].  Extended abstract of 

candidate’s thesis. Kyiv [in Ukrainian].

5.  Len, V. & Koliveshko, O. (2014). Ekolohichni zbytky, vytraty ta vtraty: poniattia, zmist 

[Environmental damages, costs and losses: concepts, content]. Bukhhalters'kyj oblik i audyt –  Accounting 

and Auditing. 2, 11-18 [in Ukrainian].

6.  Makar, S.V. (1997).  Osnovy jekonomiki prirodopol'zovanija [Fundamentals of nature 

management economics]. Moscow: Finance and Statistics [in Russian]

7.  Pelinho, L.M. (2008). Mistse ekolohichnoho obliku v suchasnij systemi bukhhalters'koho obliku 

ta joho vazhlyve znachennia v sferi okhorony dovkillia [The place of ecological accounting in the modern 

accounting system and its importance in the field of environmental protection]. Naukovyj visnyk NLTU 

Ukrainy – Scientific Bulletin of NLTU of Ukraine, 18.2, 70-75 [in Ukrainian].

8.  Savchenko,  O.F.,  Datsii,  O.I.,  Baida,  A.A.,  Zyma,  G.I. (2015).  Ekolohichni vytraty: problemy 

prava, obliku ta opodatkuvannia [Ecological costs: problems of law, accounting and taxation]. Ekonomika 

ta derzhava – Economy and the State, 5, 11-19. URL: http://www.economy.in.ua/pdf/5_ 2015 / 4.pdf 

9.  Sovyk,  M.I. (2018).  Orhanizatsijno-metodychni  zasady  bukhhalters'koho  obliku  ekolohichnykh

vytrat pidpryiemstv Ukrainy v umovakh ievrointehratsii [Organizational and methodological principles of 

accounting for environmental costs of Ukrainian enterprises in the context of European integration]. 

Molodyj vchenyj – Young scientist. 8, 217-222 [in Ukrainian].

10.  Statystychnyj  zbirnyk.  Dovkillia  Ukrainy  za 2018  rik [Statistical Collection  “Ukraine's 

Environment” for 2018].  Kyiv: URL: http://www.  http://ukrstat.gov.ua/  druk/publicat/kat_u/  2019/zb/


11.  Zamula, I.V. (2010). Bukhhalters'kyj oblik ekolohichnoi diial'nosti u zabezpechenni stijkoho rozvytku 

ekonomiky [Environmental accounting in sustainable economic development]. Zhitomir [in Ukrainian].

12.  Zamula, I.V. (2013). Ekolohichni dokhody ta zobov'iazannia v systemi bukhhalters'koho obliku 

[Environmental Incomes and Liabilities in the Accounting System].  Visnyk Universytetu bankivs'koi 

spravy Natsional'noho banku Ukrainy  –  Bulletin of the Banking University of National Bank of Ukraine,

1 (16). 257-259 [in Ukrainian].

13.  Zhuk, P.V. (2011). Rehional'ni pryrodno-tekhnohenni zahrozy v systemi natsional'noi bezpeky 

[Regional natural and technogenic threats in the national security system].  Rehional'na ekonomika  –

Regional economy. 4, 210-216 [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 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. "