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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY
Eng Укр

Issue №: 1 (59)

Published: 2022.04.28
DOI: 10.37128/2411-4413-2022-1


Description:
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.

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PROVISION OF THE INFORMATION FUNCTION OF AGRICULTURAL BUSINESS MANAGEMENT IN CONDITIONS OF MARTIAL LAW: FEATURES OF ACCOUNTING AND AUDITING

DOI: 10.37128/2411-4413-2022-1-3
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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).

Annotation

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.

 

Keywords: accounting, martial law, taxation, labor relations, charitable assistance, credit, loss of usefulness of assets.

List of references

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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).