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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 12 (40)

Published: 2019.02.01

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.

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PROFITABILITY OF OPERATING ACTIVITIES OF ENTERPRISES: ACCOUNTING AND ANALYTICAL ASPECTS

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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

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rentabelnosti operatsiinoi diialnosti pidpryiemstva [Accounting and analytical support for

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rozvytku bukhhalterskoho obliku, finansiv ta opodatkuvannia v ahrarnomu sektori

ekonomiky» – Theeleventh International Scientific and Practical Conference«European

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

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

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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).