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


Issue №: 12 (40)

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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PRAVDIUK Nataliia  –  Doctor of Economic Sciences, Professor of Accounting 

Department, Vinnytsia National Agrarian University  (21008, 3 Sonyachna Str., Vinnytsia, 

e-mail: npravduyk@gmail.com).


The methodological basis for the cognition of the object of research is the scientific 

postulates of a systemic solution to the problems of accounting support for profitability 

management. The principle of scientific abstraction is used to reveal the genesis of the 

accounting system for managing the profitability of operating activities and its dialectics.

The analysis was carried out using data from the State Statistics Committee of Ukraine.

It has been established that the trend towards an increase in production volumes 

actualizes the problem of improving management, primarily financial results, and 

profitability of operating activities in their composition .

Based on the studies, a conceptual model of accounting and analytical support has 

been developed for managing the formation of the profitability of operating activities, some 

issues of the accounting tracking algorithm for determining the efficiency of production 

through indirect indicators of evaluation are considered. It is expected that the proposal s 

suggested in the article will contribute to a partial solution of the problems of information 

support for managing the profitability of the operating activities of the agricultural sector.

According to the results of foreign studies, it was determined that the use of 

accounting information for managing and forecasting the profitability of operating 

activities has two goals: to generate improved profitability forecasts and to form an 

estimate of the value of enterprises based on the results of operating activities; determine 

the market impact on the formation of profitability and minimize the information risks of 

the formation of reliable information about operating activities.

Keywords: information provision, agrarian sector, accounting and information methods, financial results, profitability of operational activity.

List of references

1.  Pravdiuk, N.L.(2012). Oblikovo analitychne  zabezpechennia  upravlinnia

rentabelnosti  operatsiinoi  diialnosti  pidpryiemstva  [Accounting and analytical support for 

managing the profitability of the operating activities of the enterprise]. Proceedings from 

`18:  ХІ  Mizhnarodna naukova-praktychna konferentsia «Yevropeiecki vector 

rozvytku bukhhalterskoho obliku, finansiv ta opodatkuvannia v ahrarnomu  sektori

ekonomiky»  –  Theeleventh International Scientific and Practical Conference«European 

vector of development of accounting, finance and taxation in the agrarian sector of the 

economy».  65-67,  Kiev: NNTS «ІАЕ»  Rezhym dostupu:  13.  Chernenko A.F. Problemy 

otsenky rentabelnocti i puti ikx razresheniia ./ A.F. Chernenko »  [Elektronnyi resurs].

http://csc.ac.ru/news/2003_1/2003_1_15_1.pdf [in Ukrainian].

2.  Kaletnik H.M.Upravlinnia  vytratamy  yak  chynyk  pidvyshchennia  prybutkovosti

I  rentabelnosti  silskogospodarskoi  produktsii  /  H.  M.Kaletnik,  O.V.  Darmograi  (2016)/:

Monohrafia.K. //- 7.- Pp. 266.

3.  Kaletnik,  H.M.,  Kozlivskyi, S.V.,&  Kozlivskyi,  V.O. (2012).  Stiikist  ekonomiky  yak

factor bezpeky ta rozvytku derzhavy [Sustainability of the economy as a factor of security and 

development of the state]. Ekonomika Ukrainy – Ukraine economy, 7, 16-25 [in Ukrainian].

4.  Hudzenko, N.M., &  Kytaychuk,  T.H. (2017).  Rol  obliku  v  zabezpecheni

ekonomichnoi  bezpeky  pidpryiemstv [The role of accounting in ensuring the economic 

security of enterprises].  Ekonomika, finansy, menedzhment:  aktualni  pytannia  nauky  i

praktyky –  Economics, finance, management: topical issues of science and practice, 3, 125-134 [in Ukrainian].

5.  Hudzenko, N.M.,Koval N.I.,&  Plakhtii T.F.(2018). Vplyv  informatsiinykh

potreb  korystuvachiv  na  strukturu  ta  popovnenia  finansovoi  zvitnosti  [Influence of users' 

information needs on the structure and filling of financial statements]. Ekonomika. Finansy. 

Menedzhment: aktualni  pytannia  nauky  i  praktyky  –  Economy. Finances. Management: 

topical issues of science and practice, 5, 102-113 [in Ukrainian].

6.  Dovzhyk, O.O.  &  Harkusha, S.A. (2016). Upravlinnia  vytratamy  yak  chynyk

pidvyshchennia  prybutkovosti  i rentabelnosti  silskogospodarskykh  pidpryiemstv  [Cost 

management as a factor in increasing the profitability and profitability of agricultural 

enterprises ].Economichnyi analiz – Economic Analysis, 2, 37-44 [in Ukrainian].

7. Mazur, V.A. Tomchuk, O.F.  &  Branitskyi, Yu. Yu. (2017). Metodyka  analizu

finansovoho  stanu  pidpryiemstva  vidpovidno do vymoh  vnutrishnikh I zovnishnikh

korystuvachiv  [Methodology for analyzing the financial condition of an enterprise 

according to the  requirements of internal and external users].  Ekonomika, finansy,

menedzhment: aktualni pytannia nauky i praktyky – Economy.

8. M., Darmograi O.V.Rozvytok rynku silskogospodarskoi produktsii taformuvania

prodovolchoi bezpeky: monografiia.: Vinnytsia. Martynenko, V.P. & Kushyk, I.L. (2017). 

Uprablinnia  rentabelnistiu  silskogospodarskykh  pidpryiemstv  [Managing profitability of 

agricultural enterprises]. Hlobalni ta natsionalniproblem ekonomiky- Global and national 

problems of the economy, 17, 370-374 [in Ukrainian].

9.  Paskhavwr,  B.Y.  (2016).  Prybutkovist  I  rentabelnist  silskogospodarskykh

pidpryiesv  u  infliatsiinomu  protsesi  [Profitability and profitability of agricultural 

enterprises in the inflation process].  Ekonomika I prohnozuvannia  – Economics  and 

Forecasting, 3, 66-76 [in Ukrainian].

10.  Pasenko, N.S.(2017).Orhanizatsiia  oblikovoanalitychnoho  zabezpechenia

upravlinnia finansovymy pezultatamy pidpryiemstva [Organizationo faccounting and analytical

support  for  management of  financial  result  soft he enterprise]. Hlobalni ta natsionalni problem 

ekonomiky –  Global and national problems of the economy, 17,  854-859 [in Ukrainian].

11.  Pihul,  N.H.,  Bochkarova, T.O. &  Kulynych, R.O. (2017). Pokaznyky  rentabelnosti

pidpryiemstv  riznyh  haluzei  Ukrainy  ta  shliakhy  pidvyshchennia  ikh  rivnia  [Indicators of 

profitability of enterprises of various branches of Ukraine and ways to increase their level].

Ekonomika i suspilstvo – Economics and Society, 10,188-193[in Ukrainian].

12.  Pravdiuk, N.L.  (2015)  Oblikovo-analitychne zabezpechennia upravlinnia

prybytkom  pidpryiemstva  [Accounting and analytical support for management of enterprise 

profits]. Oblik i finansy – Accounting and finance, 4, 53-60 [in Ukrainian].

13.  Chernenko A.F. Problemy otsenky  rentabelnocti i puti ikh razresheniia 

[Problems of profitability assessment and ways to resolve them].  Elektronnyi resurs.

Rezhym dostupu: http://c sc.ac.ru/news/2003_1/2003_1_15_1.pdf [in Russian].

14.  Ball, Ray, Joseph Gerakos, Juhani Linnainmaa, and  Valeri Nikolaev, 2016, 

«Accruals, cash flows, and  operating profitability in the cross section of stock returns», 

Journal of Financial Economics, 121, 28-45.

15. Cakici, N., Chatterjee, S., & Tang, Y. (2017). Alternative Profitability Measures 

and Cross Section of Expected Stock Returns: International Evidence.

16.  Srivastava, A. (2014).  «Why have measures of earnings quality changed over 

time?» Journal of Accounting and Economics 57, 196-217.

17. Vorst, P., & Yohn, T. L. (2018). Life Cycle Models and Forecasting Growth and 

Profitability. The Accounting Review.

18.  Yohn, T. L. (2015). Research on the use of financial statement information for 

forecasting profitability. Accounting & Finance.

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. "