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


Issue №: 5 (33)

Published: 2018.06.26

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.

Read about journal


PDF Повернутись

PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation in the Fields of the Economy Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., (e-mail: podolianchuk_l@i.ua).


Any economic entity in its activities uses production resources in the process of production. The study of legislative documents regulating the accounting methodology and determining the content of the category “stocks” was conducted. It is found out that the basis of the definition of stocks is the concept of “assets”, which is associated with the term “resources”. As a result of the research, the theoretical substantiation of the essence of these categories was carried out. The composition of inventories determined at the legislative level of accounting regulation is disclosed. Comparison of international and national standards in the part of the list of inventories as objects of accounting and differences are defined. The article presents the analysis of elements of operating expenses of agricultural enterprises and the structure of the cost of production. It is confirmed that industrial stocks occupy a significant share in the cost of production. It is determined that correctly organized inventory accounting is one of the most important tasks of the general accounting system and enterprise management system. The classification of inventory for the purposes of analytical accounting is investigated. A description of accounting of inventory records is presented. The opinion on the economic content of the categories “stocks” and “production stocks” is expressed. The proposals on the delimitation of the inventories of purchased and self-made production are introduced.

Keywords: accounting, stocks, inventories, assets, resources.

List of references

1. Polozhennia standart) bukhhalterskoho obliku 9 “Zapasy” [Provisions of the Standard) of the Accounting 9 "Inventories"] Nakaz ministerstva finansiv Ukrainy vid 20.10.1999 r. №246. – Rezhym dostupu: http://zakon3.rada.gov.ua.

2. Mizhnarodnyi standart bukhhalterskoho obliku 2 “Zapasy” [International Accounting Standard 2 "Stocks"]. – Rezhym dostupu: http://zakon3.rada.gov.ua. – Nazva z ekranu.

3. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini [Elektronnyi resurs]: Zakon Ukrainy vid 16.07.1999 r. №996-XIV. – Rezhym dostupu: http://zakon2.rada.gov.ua. – Nazva z ekranu.

4. Verkhohliadova N.I. and Pysmenna O.B. (2015) Klasyfikatsiia resursiv ta yii znachennia dlia upravlinnia resursozberezhenniam [Classification of resources and their importance for managing resource conservation ] Investytsii: praktyka ta dosvid. Vol. 16. Pp. 27-31.

5. Podatkovyi kodeks Ukrainy vid 02.12.2010 r. №2755-VI. – Rezhym dostupu: http://zakon3.rada.gov.ua.

6. Dmytrenko A.V. (2016) Ekonomichna sutnist poniattia vyrobnychi zapasy [The economic essence of production stocks]. Ekonomika i rehion – Economy and region. Vol. 2 (57). Pp. 149-152.

7. Instruktsiia pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii [Elektronnyi resurs]: Nakaz Ministerstva finansiv Ukrainy vid 30.11.1999 r. №29. – Rezhym dostupu: http://zakon5.rada.gov.ua.

8. Lopatina V.V. (2012) Ekonomichna sutnist vyrobnychykh zapasiv [The economic essence of production stocks]. Naukovi pratsi [Chornomorskoho derzhavnoho universytetu imeni Petra Mohyly kompleksu “Kyievo-Mohylianska akademiia”]. Seriia : Ekonomika. – Scientific works [Pyotr Mohyla Black Sea State University of Kyiv-Mohyla Academy Complex] Vol. 177. Pp. 67-71.

9. Dubinina M.V. (2007) Sutnist vyrobnychykh zapasiv yak skladovoi chastyny protsesu vyrobnytstva [Essence of production stocks as an integral part of the production process]. Tendentsii ta zakonomirnosti rozvytku oblikovo-analitychnoho zabezpechennia v Ukraini: tezy dop. na vuzivskii nauk.-prakt. konf. – Mykolaiv: NUK, 156 p.

10. Koval N.I. Sutnist vyrobnychykh zapasiv yak ekonomichnoi katehorii: oblikovyi ta upravlinski aspekty / N.I. Koval // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2017. – №7. – S. 93-105.

11. Yanchuk V.I. (2017) Suchasni problemy ta napriamky vdoskonalennia vedennia obliku vyrobnychykh zapasiv na pidpryiemstvi [Modern problems and directions of improvement of inventory accounting at the enterprise ] Zbirnyk naukovykh prats VNAU. Seriia: Ekonomichni nauky. Vol. № 3 (69). Pp. 250-255.

12. Sadovska I.B. (2018) Klasyfikatsiia vyrobnychykh zapasiv [Classification of inventories]. – Rezhym dostupu: http://westudents.com.ua.

13. Stetsiuk N.Ie. (2015) Oblik i analiz vyrobnychykh zapasiv pidpryiemstv derevoobrobnoi promyslovosti Ukrainy: avtoref. dys. na zdobuttia nauk. stup. kand. ekon. nauk: spets. 08.00.09 “Bukhhalterskyi oblik, analiz ta audyt (za vydamy ekonomichnoi diialnosti) ” [Accounting and analysis of inventory of enterprises of the woodworking industry of Ukraine: author's abstract. dis for obtaining sciences. step Cand. econ Sciences: special 08.00.09 "Accounting, analysis and audit (by types of economic activity)"]. Kyiv, 22 p.

14. Tkachenko N.M. Bukhhalterskyi finansovyi oblik, opodatkuvannia i zvitnist: pidruch [Accounting Financial Accounting, Taxation and Reporting: Undertaking]. – K.: Alerta, 2011. – 1080 p.

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. "