Issue №: 12 (40)
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.
PROFITABILITY OF OPERATING ACTIVITIES OF ENTERPRISES: ACCOUNTING AND ANALYTICAL ASPECTS
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.
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.
About 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
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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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”.
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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. "
