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


Issue №: 1 (29)

Published: 2018.01.30

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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PSOTA Victoriia  Post-graduate Student of Accounting and Audit Department of Zhytomyr State Technological University, Lecturer of accounting disciplines of Novograd Volynsky industrial economycal technical college (11700, Zhytomyr Region, Novograd-Volynsky, 13/174, Rybalko Str., e-mail: vikadrach6@ gmail.com).


In the article the research of a separate direction in accounting reforming in the budgetary sector – public procurement – is carried out. During the research an analysis of the regulatory and legislative framework was conducted, the advantages and disadvantages of public procurement through a single electronic system were determined and the analysis of electronic trading at public sector enterprises was carried out. The theoretical and practical aspects of the implementation of pre-threshold procurement are highlighted, the problems of practical application of normative documents and electronic tenders in the sphere of pre-threshold procurement are determined. The article gives practical recommendations on the organization of pre-threshold procurement at public sector enterprises. Prospects for further research are the analysis of the introduction of innovations in public procurement in practice and the search for mechanisms of improvement the existing system.

Keywords: state purchases, public purchases, pre-threshold purchases, electronic tenders, budget organizations, public sector.

List of references

1. Zakon Ukrainy “Pro zdiisnennia derzhavnykh zakupivel” № 1197-VII vid 10.04.2014r. [Elektronnyi resurs]– Rezhym dostupu: http://zakon

2.rada.gov.ua. – Nazva z ekranu.

2. Zakon Ukrainy “Pro publichni zakupivli” vid 25.12.2015r. №922-VIII iz zmin. ta dopovn. stanom na 13.04.17 [Elektronnyi resurs] – Rezhym dostupu: http://zakon2.rada.gov.ua. – Nazva z ekranu.

3. Nakaz Minekonomrozvytku “Pro vyznachennia veb-portalu Upovnovazhenoho orhanu z pytan zakupivel u skladi elektronnoi systemy zakupivel ta zabezpechennia yoho funktsionuvannia” №473 vid 18.03.2016 r. [Elektronnyi resurs] – Rezhym dostupu: http://zakon3.rada.gov.ua. – Nazva z ekranu.

4. Khorunzhak N.M. Publichni zakupivli: shliakhy vyrishennia orhanizatsiinykh i kontrolno-oblikovykh problem / N. M. Khorunzhak // Stalyi rozvytok ekonomiky. – 2016. – № 3(32). – Pp. 143-149.

5. Topolenko N.M. Osoblyvosti zdiisnennia obliku publichnykh zakupivel v biudzhetnykh ustanovakh / N.M. Topolenko, O.M. Martyniuk // Infrastruktura rynku. – 2016. – № 2. – Pp. 119-127.

6. Ivanov Yu.B. Napriamy reformuvannia systemy derzhavnykh zakupivel / Yu.B. Ivanov, H.S. Sevostianova // Problemy ekonomiky. – 2015. – № 2. – Pp. 64-69.

7. Klymenko O. Pytannia vyiavlennia antykonkurentnykh uzghodzhenykh dii ta koruptsiinykh zlochyniv u sferi derzhavnykh zakupivel / O. Klymenko, H. Nastenko // Naukovyi chasopys Natsionalnoi Akademii Prokuratury Ukrainy. – 2015. – № 3. – Pp. 43-48.

8. Poriadok zdiisnennia doporohovykh zakupivel, zatverdzhenyi nakazom DP “Zovnishtorhvydav Ukrainy” vid 13.04.2016 r. № 35 iz zminamy i dopovnenniamy, vnesenymy nakazom Derzhavnoho pidpryiemstva “Prozorro” vid 20 chervnia 2017 roku N 49 [Elektronnyi resurs] – Rezhym dostupu: http://www.ua-tenders.com. – Nazva z ekranu.

9. Derzhzakupivli: shchomisiachnyi spetsializovanyi zhurnal [Elektronnyi resurs]. – Rezhym dostupu: http://edz.mcfr.ua. – Nazva z ekranu.

10. ProZorro [Elektronnyi resurs]. – Rezhym dostupu: http://bi.prozorro.org.

11. Kononenko Ye. Tsina predmetu zakupivli – suttievyi vazhil dlia zabezpechennia maksymalnoi ekonomii ta efektyvnosti vykorystannia derzhavnykh koshtiv [Elektronnyi resurs] / Ye. Kononenko //Ofitsiinyi vebsait Poltavskoi oblasnoi rady. – Rezhym dostupu: http://www.oblrada.pl.ua.

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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. "