Issue №: 1 (59)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
PROVISION OF THE INFORMATION FUNCTION OF AGRICULTURAL BUSINESS MANAGEMENT IN CONDITIONS OF MARTIAL LAW: FEATURES OF ACCOUNTING AND AUDITING
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the Department of Account and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).
The publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function in conditions of martial law. The main problems of doing business, which are a consequence of Russia’s military aggression against Ukraine, are highlighted.
The article summarizes the features of information support for the needs of agrarian business management in conditions of martial law. The expediency of liberalization of requirements for primary accounting for the period of a special period is substantiated, which will allow adaptation of the documentation system to the specifics of the organization of business processes in conditions of martial law. The main changes in the organization of labor relations and accounting for payments to employees are identified. The procedure for taxation of charitable assistance taking into account changes in current legislation, the procedure for assessing charitable assistance and the method of accounting for its provision and receipt are proposed. The procedure for providing state aid to small and medium-sized agricultural producers through the compensation of interest rates on loans has been studied, and the method of accounting for such aid has been proposed. The property of enterprises, which is due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or due to other negative factors of the war, is singled out as a specific object of accounting that has lost its usefulness. It is concluded that the procedure for determining the amount of expected return on assets and losses from impairment, given in NP (S) BU №28, cannot be used in case of destruction of property (full or partial) and as a result of other negative factors of the war. Such an assessment procedure should be determined by the state centrally, taking into account current losses and losses from lost profits in the future. The order of accounting of losses of usefulness of such property is offered. Possibilities of tax management of agricultural enterprises to change the system of business taxation under martial law have been studied. Methodical methods of reflection in the accounting of calculations for the single tax of payers of the 3rd group are offered.
1. Interviu premier-ministra Ukrainy Denysa Shmyhalia ahentstvu «Interfaks- Ukraina» [Interview of the Prime Minister of Ukraine Denis Shmygal to Interfax- Ukraine]. interfax.com.ua. Retrieved from: https://interfax.com.ua/news/interview/819010.html [in Ukrainian].
2.
Kaletnik, G.M., & Tokarchuk, D.M. (2021). Efektyvnist vyroshchuvannia enerhetychnykh kultur ta yikh pererobky na biopalyvo v konteksti zabezpechennia enerhetychnoi avtonomii ahrarnykh pidpryiemstv [Efficiency of energy crops growing and processing into biofuels in the context of ensuring energy autonomy of agricultural enterprises]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 1 (55), 9-25. DOI: 10.37128/2411-4413-2021-1-1 [in Ukrainian].
3. Honcharuk, I.V. (2020). Orhanizatsiino-ekonomichne zabezpechennia enerhetychnoi nezalezhnosti ahropromyslovoho kompleksu [Organizational and economic support of energy independence of the agro-industrial complex]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (52), 23-38. DOI: 10.37128/2411-4413-2020-2-2 [in Ukrainian].
4. Koval, N.I., Radchenko, O.D., & Ishchenko, Ya.P. (2021). Stan ta rozvytok derzhavnoi finansovoi pidtrymky ahrarnoho sektoru Ukrainy [Status and development of state financial support of the agricultural sector of Ukraine]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (56), 108-124. DOI: 10.37128/2411- 4413-2021-2-8 [in Ukrainian].
5. Sait Ministerstva ahrarnoi polityky ta prodovolstva Ukrainy. Uriad zniav biurokratychni perepony shchodo eksportu dozvolenykh hrup tovariv [Website of the Ministry of Agrarian Policy and Food of Ukraine. The government has removed bureaucratic barriers to the export of permitted groups of goods]. minagro.gov.ua. Retrieved from: https://minagro.gov.ua/news/uryad-znyav-byurokratichni-pereponi- shchodo-ekportu-dozvolenih-grup-tovariv [in Ukrainian].
6. Derzhavna sluzhba statystyky Ukrainy. Ekspres-vypusk. Valovyi vnutrishnii produkt u I-IV kvartalakh 2021 roku i u 2021 rotsi [State Statistics Service of Ukraine. Express issue. Gross domestic product in the I-IV quarters of 2021 and in 2021]. ukrstat.gov.ua. Retrieved from: http://www.ukrstat.gov.ua/ [in Ukrainian].
7. Ministerstvo ekonomiky Ukrainy: Priorytetni haluzi, shcho potrebuiut osoblyvoi pidtrymky pid chas viiny [Ministry of Economy of Ukraine: Priority areas that need special support during the war]. kmu.gov.ua. Retrieved from: https://www.me.gov.ua/News/Detail?lang=uk-UA&id=cbdccfec-285d-43b0-9068- 28876b470d45&title=MinekonomikiViznachiloPrioritetniGaluzi- SchoPotrebuiutOsoblivoiPidtrimkiPidChasViini [in Ukrainian].
8. Sait Ministerstva ahrarnoi polityky ta prodovolstva Ukrainy. Roziasnennia shchodo mozhlyvykh form rozrakhunkovykh dokumentiv [Website of the Ministry of Agrarian Policy and Food of Ukraine. Clarification of possible forms of settlement documents]. minagro.gov.ua. Retrieved from: https://minagro.gov.ua/ news/derzhprodspozhivsluzhba-nadaye-rozyasnennya-shchodo-mozhlivih-form- rozrahunkovih-dokumentiv [in Ukrainian].
9.
Polozhennia pro dokumentalne zabezpechennia zapysiv u bukhhalterskomu obliku: Nakaz Ministerstva finansiv Ukrainy № 88 [Regulations on documentary support of records in accounting: Order of the Ministry of Finance of Ukraine № 88]. (1995, May 24). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0168-95#Text [in Ukrainian].
10. Pro zahalnu mobilizatsiiu: Ukaz Prezydenta Ukrainy № 69/2022 [Decree of the President of Ukraine «On general mobilization» № 69/2022]. (2022, February 24). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/69/2022#Text [in Ukrainian].
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12. Ministerstvo ekonomiky Ukrainy: Informatsiia shchodo sfery trudovykh vidnosyn v umovakh voiennoho stanu. [Ministry of Economy of Ukraine: Information on the sphere of labor relations in martial law]. kmu.gov.ua. Retrieved from: https://www.kmu.gov.ua/news/minekonomiki-informaciya-shchodo-sferi- trudovih-vidnosin-v-umovah-voyennogo-stanu [in Ukrainian].
13. Pro orhanizatsiiu trudovykh vidnosyn v umovakh voiennoho stanu: Zakon Ukrainy № 2136-IX [Law of Ukraine On the organization of labor relations in martial of Ukraine № 2136-IX]. (2022, March 15). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2136-20#Text [in Ukrainian].
14. Deiaki pytannia broniuvannia viiskovozoboviazanykh v umovakh pravovoho rezhymu voiennoho stanu: Postanova Kabinetu Ministriv Ukrainy № 194. [Resolution of the Cabinet of Ministers of Ukraine «Some issues of reservation of conscripts under martial law» № 194]. (2022, March 3). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/194-2022-%D0%BF#Text [in Ukrainian].
15. Sait Ministerstva ahrarnoi polityky ta prodovolstva Ukrainy. Ukraina maie dostatno rezerviv produktsii dlia spozhyvannia [Website of the Ministry of Agrarian Policy and Food of Ukraine. Ukraine has enough reserves of products for consumption]. minagro.gov.ua. Retrieved from https://minagro.gov.ua/news/stanom- na-zaraz-ukrayina-maye-dostatno-rezerviv-produkciyi-dlya-spozhivannya [in Ukrainian].
16. Promova Premier-ministra Ukrainy Denysa Shmyhalia na zasidanni Kabinetu Ministriv Ukrainy 10 travnia [Speech by the Prime Minister of Ukraine Denis Shmygal at the sitting of the Cabinet of Ministers of Ukraine on May 10]. (2022, May 10). mspu.gov.ua. Retrieved from: https://mspu.gov.ua/news/promova- premyer-ministra-ukrayini-denisa-shmigalya-na-zasidanni-kabinetu-ministriv- ukrayini-10-travnya [in Ukrainian].
17. Podatkovyi kodeks Ukrainy № 2755-VI [Tax Code of Ukraine dated
№ 2755-VI]. (2010, December 2). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2755-17?find=1&text=%D1%81%D0%B0% D0%B4%D1%96%D0%B2%D0%BD#w1_1 [in Ukrainian].
18. Deiaki pytannia otrymannia, vykorystannia, obliku ta zvitnosti blahodiinoi
19. Natsionalne polozhennia (standart) bukhhalterskoho obliku № 9 «Zapasy»: Nakaz Ministerstva finansiv Ukrainy № 87 [National Regulation (Standard) of Accounting № 9 «Inventories»: Order of the Ministry of Finance of Ukraine № 87]. (1999, March 21). zakon.rada.gov.ua. Retrieved from: http://zakon.rada.gov.ua/laws/show/z0751-99 [in Ukrainian].
20. Natsionalne polozhennia (standart) bukhhalterskoho obliku № 7 «Osnovni zasoby»: Nakaz Ministerstva finansiv Ukrainy № 92 [National Regulation (Standard) of Accounting № 7 «Fixed Assets»: Order of the Ministry of Finance of Ukraine № 92]. (2000, April 27). zakon.rada.gov.ua. Retrieved from: http://zakon.rada.gov.ua/laws/show/z0751-99 [in Ukrainian].
21. Pro vnesennia zmin do deiakykh aktiv Kabinetu Ministriv Ukrainy shchodo zabezpechennia kredytnoi pidtrymky silskohospodarskym tovarovyrobnykam: Postanova Kabinetu Ministriv Ukrainy № 274 [On Amendments to Certain Acts of the Cabinet of Ministers of Ukraine Concerning the Provision of Credit Support to Agricultural Producers: Resolution of the Cabinet of Ministers of Ukraine № 274]. (2022, March 12). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/274-2022-%D0%BF#Text [in Ukrainian].
22. Natsionalne polozhennia (standart) bukhhalterskoho obliku № 28 «Zmenshennia korysnosti aktyviv»: Nakaz Ministerstva finansiv Ukrainy № 817 [National Regulation (Standard) of Accounting № 28 «Decrease in usefulness of assets»: Order of the Ministry of Finance of Ukraine № 817]. (2004, December 24). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0035- 05#Text [in Ukrainian].
23. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo dii norm na period dii voiennoho stanu: Zakon Ukrainy № 2120-IX [Law of Ukraine «On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Concerning the Effect of Norms for the Period of Martial Law» № 2120-IX]. (2022, March 15). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2120-20#Text [in Ukrainian].
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".
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).
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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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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 "
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. "
