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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 5 (33)

Published: 2018.06.26

DOI: XX.XXXXX/XXXXXXXXXXXXX

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.

Read about journal

PRODUCTION RESERVES: ECONOMIC CONTENT AND ACCOUNTING

DOI: XX.XXXXX/XXXXXXXXXXXXX

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).

Annotation

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 the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).