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


Issue №: 2 (30)

Published: 2018.02.23

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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MULYK Yaroslavna  Candidate of Economic Sciences, Senior Lecturer of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e-mail: mulyk.yaroslavna@ ukr.net).


The methodology of audit of payments with suppliers and contractors of the enterprise is studied. The main purpose of the audit of payments with suppliers, its task, object, audit stages are considered. It is noted that it is important to use information technologies when carrying out audit of payments with suppliers and contractors. The list of questions to be checked during the audit of payments with suppliers and contractors is determined. The model of audit of payments with all debtors and creditors is suggested. It is proposed to introduce counter verification of payments which has to be issued by the act. It is noted that the management of an enterprise should pay greater attention to the comments and recommendations of the auditor and should bring the practice of accounting of payments with suppliers and contractors in accordance with the current legislation. The main directions of development of audit of payments with suppliers and contractors are defined.

Keywords: audit of payments, suppliers and contractors, accounts receivable, payables, computer audit.

List of references

1. Tomchuk O. V. Suchasniy stan I tendentsiyi rozvytku auditorskoyi dIyalnosti v Ukrainy / O. V. Tomchuk, N. G. Zdyrko // Ekonomika. Finansy. Menedzhment: aktualni pytannya nauky i praktyky. – 2017. – № 4. – Рp. 32-42.

2. Utenkova K.O. Audit: navch. posibnik / K.O. Utenkova. – K.: Alerta, 2011. – 408 р.

3. Bilyk M. D. Organizatsiya I metodyka audytu silskohospodarskyh pidpryiemstv: pidruchnyk / M.D. Bilyk. – K.: KNEU, 2003. – 628 р.

4. Nikitchuk K.M. Audytorski protsedury yak osnovy kontrolyu rozrahunkiv iz postachalnykamy i pidryadnykamy [Elektronniy resurs] /K. M. Nikitchuk // Shidna Evropa: ekonomika, biznes ta upravlinnya. – 2016. – vypusk 4 (04). – Rezhim dostupu: http://easterneurope-ebm.in.ua. – Nazva z ekranu.

5. Gutsalenko L. V. Vnutrishniohospodarskiy kontrol: navch. posibnik / L. V. Gutsalenko, M. M. Kotsupatriy, U. O. Marchuk – K.: Tsentr uchbovoyi literatury, 2014. – 496 р.

6. Instruktsiya pro zastosuvannya Planu rakhunkiv bukhhalters'koho obliku aktyviv, kapitalu, zobov"yazan' i hospodars'kykh operatsiy pidpryyemstv i orhanizatsiy: Nakaz Ministerstva finansiv Ukrayiny vid 30.11.1999 № 291. [Elektronnyy resurs]. – Rezhym dostupu: http://zakon3.rada.gov.ua. – Nazva z ekranu.

7. Sirtseva S.V. Napryamy vdoskonalennya obliku, analizu ta audytu rozrahunkiv iz kontragentamy [Elektronniy resurs]/ S. V. Sirtseva, M. M. Scherbak// Globalni ta natsionalni problemy ekonomiky: Elektronne naukove vydannya. – 2016. – Vipusk № 14. – Rezhim dostupu: http://global-national. in.ua. – Nazva z ekranu.

8. Astakhova M. M. Vykorystannya kompyuternykh informatsiynykh system pry provedenni audytu rezerviv i zabezpechen' pidpryyemstva / M. M. Astakhova // Naukovi pratsi Kirovohrads'koho natsional'noho tekhnichnoho universytetu. Ekonomichni nauky: zb. nauk. pr. – Kirovohrad: KNTU, 2007. – Vyp. 12, ch. 1. – Рp. 319-324.

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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 450 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)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.