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


Issue №: 1 (59)

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

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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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).


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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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. "