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


Issue №: 5 (33)

Published: 2018.06.26

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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KYSH Liydmila – Сandidate of Economic Sciences, Associate Professor of the Department of Modelling and Information Technologies in Economics, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: ljudmilakish@rambler.ru).


The article is dedicated to the study of the results of financial performance management of enterprises. It has been determined that in the present-day economic conditions of development of industrial and separate business-units in Ukraine, they use mainly functional and anti-crisis management, the quality of which is poor due to significant mistakes in development and implementation of own methods of management of financial performance results. It has also been proved that misunderstanding of differences in management of financial performance results by Ukrainian manufacturers while adopting functional and anti-crisis approaches to their own management system is one of the main reasons for existence of considerable number of unprofitable entities and generation of losses by national economy. In addition, in the article operation and control of the results of financial performance based on financial and anti-crisis management is examined. According to the provided types of management, the study has described peculiarities (distinctive features) of such management.

Keywords: anti-crisis management, loss, management of financial performance results, profit, financial results, functional management.

List of references

1. Zakharkin O.O. (2014). Porivnialna kharakterystyka kontseptsii upravlinnia pidpryiemstvom v systemi yoho innovatsiinoi diialnosti [Comparative description of conceptions of management an enterprise in the system of him innovative activity]. Visnyk ZhDTU. Ekonomichni nauky. -Announcer ZhDTU. Economic sciences, 4 (70), 53–58 [in Ukrainian].

2. Derzhavna sluzhba statystyky Ukrainy «Finansovi rezultaty velykykh ta serednikh pidpryiemstv do opodatkuvannia za vydamy ekonomichnoi diialnosti» [Government service of statistics of Ukraine. Financial results of large and middle enterprises are to taxation after the types of economic activity].(n.d). ukrstat.gov.ua. Retrieved from http://www.ukrstat.gov.ua [in Ukrainian].

3. Prutska O.O. (2004). Osoblyvosti ekonomichnoi povedinky v perekhidnii ekonomitsi Ukrainy (instytutsionalnyi pidkhid) [Features of economic conduct in the transitional economy of Ukraine (institutional approach)] Extended abstract of Doctor’s thesis. Kyiv. Kyiv national economic university [in Ukrainian].

4. Bezghin K.S. (2009). Porivnialnyi analiz protsesnoho ta funktsionalnoho pidkhodiv do upravlinnia pidpryiemstvom [Comparative of analysis of processable and functional going near a management the enterprise]. Visnyk ekonomichnoi nauky Ukrainy. -Announcer of economic science of of Ukrain, 2, 3–7 [in Ukrainian].

5. Kononova I.V. (2013). Analiz pidkhodiv do upravlinnia pidpryiemstvom u suchasnykh umovakh [Analysis of approaches to enterprise management in modern conditions]. Prometei: Stratehii rozvytku pidpryiemstva v umovakh rynkovoi ekonomiky – Prometheus: Strategies for enterprise development in a market economy, 1(40), 146–51 [in Ukrainian].

6. Tymoshenko O. V., Butska O.Iu., Safari F. Kh. (2016). Antykryzove upravlinnia yak peredumova pidvyshchennia efektyvnosti diialnosti pidpryiemstva [Anticrisis management as a prerequisite for improving the efficiency of the enterprise]. Ekonomichnyi analiz: zb. nauk. prats TNEU - Economic analysis: collection of scientific articles TNEU, vols.23, 2, 187-192 [in Ukrainian].

7. Ladunka I.S., Andriushyna O.I. (2017). Antykryzove upravlinnia pidpryiemstvom [Anticrisis management of the enterprise]. Visnyk MDU: Ekonomika i suspilstvo - MSU Bulletin: Economics and society, 8, 278–281 [in Ukrainian].

8. Melnychenko O.O. (2015). Sutnist antykryzovoho upravlinnia pidpryiemstvom u suchasnykh umovakh hospodariuvannia [The essence of anti-crisis management of the enterprise in modern economic conditions]. Ekonomichnyi analiz: zb. nauk. prats TNEU - Economic analysis: collection of scientific articles TNEU, vols.21, 2, 157-162 [in Ukrainian].

9. Zveruk L.A., Davydenko N.M. (2017). Antykryzove upravlinnia pidpryiemstvom v umovakh innovatsiinoho rozvytku [nticrisis management of an enterprise in conditions of innovative development]. Internauka: Ekonomichni nauky - International Science: Economics, vols.2, 1(23), 69–75 [in Ukrainian].

10. Honchar I.O. (2015). Sutnist ta mistse antykryzovoho finansovoho menedzhmentu v systemi upravlinnia pidpryiemstvom [he essence and place of the crisis financial management in the enterprise management system]. Naukovyi visnyk MHU: Ekonomika i menedzhment - Scientific bulletin of MHU: Economics and management, issue 11, 36–40 [in Ukrainian].

11. Polova O.L. (2015). Vybir stratehii antykryzovoho upravlinnia pidpryiemstvom [Selection of an enterprise crisis management strategy]. Efektyvna ekonomika – Effective economy, 11. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=4597 [in Ukrainian].

12. Pylypenko L.M.,Viniarska M.R. (2011) Ekonomichna sutnist rezultativ diialnosti pidpryiemstva [Economic essence of results of activity of enterprise ]. Suchasni problemy ekonomiky i menedzhmentu - Modern problems of economy and management: Proceedings of the International Scientific and Practical Conference dedicated to the 45th anniversary of the Institute of Economics and Management and the 20th anniversary of the Institute of Postgraduate Education at Lviv Polytechnic National University.(pp.457–458). Lviv: Lviv Polytechnic National University [in Ukrainian].

13. Hovorushko T.A., Arych M.I. (2012). Teoretychni aspekty sutnosti upravlinnia finansovo-ekonomichnymy rezultatamy diialnosti pidpryiemstva [heoretical aspects of the essence of management of financial and economic results of the enterprise]. Ekonomichnyi analiz: zb. nauk. prats TNEU - Economic analysis: collection of scientific articles TNEU, vols.2, 11, 117–121.

14. Konstantiuk N., Dzodz I. (2016) Upravlinnia finansovymy rezultatamy diialnosti pidpryiemstva z metoiu optymizatsii struktury kapitalu [Financial results management for optimization of enterprise capital structure]. Proceedings from: Mizhnarodna naukovo-praktychna konferentsiia “Formuvannia mekhanizmu zmitsnennia konkurentnykh pozytsii natsionalnykh ekonomichnykh system u hlobalnomu, rehionalnomu ta lokalnomu vymirakh” - The International Scientific-Practical Conference. “Formation of the mechanism of national economic systems competitive positions strengthening in global, regional and local dimensions”. (pp. 83-85). Ternopil: Krok [in Ukrainian].

15. Voronina O.O. (2009). Upravlinnia finansovym rezultatom promyslovoho pidpryiemstva [Management of industrial enterprise a financial result]. Extended abstract of candidate’s thesis. Kharkiv. Kharkiv national economic university [in Ukrainian].

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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. "