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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (31)

Published: 2018.04.12

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
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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STATISTICAL REPORTING AS A SOURCE OF INFORMATION SUPPORT FOR GROWING ENERGY CROPS IN UKRAINE

DOI: XX.XXXXX/XXXXXXXXXXXXX

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LEPETAN Inna – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: lepetan_inna@i.ua).

ZDYRKO Nataliya – Candidate of Economic Sciences, Associate Professor of Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natashka26@i.ua).

Annotation

The article is devoted to research of informational support of growing energy crops in Ukraine. The factors that determine the transition from using traditional sources to renewable energy sources, as well as factors that would contribute to Ukraine's energy independence, are identified. The advantages of cultivating energy crops, due to ecological, social and ecological factors, are determined. The circumstances that impede the effective implementation of biotechnology in Ukraine are highlighted. Examples of instruments for stimulating the cultivation of energy crops in the countries of the European Union are considered, the peculiarities of the mechanisms of state support of cultivation of energy crops are presented. The scientifically grounded classification of energy crops is presented, which will rise the information provision of accounting and reporting on the indicators of costs and revenues associated with the cultivation of those crops. Problematic aspects of the disclosure of information concerning the cultivation of energy crops, as well as the financial stimulation of bioenergy development by the state are highlighted. Proposals for improving the information provision of statistical reporting in growing energy crops are made. The prospects of successful development of biofuel market in Ukraine, as well as ways of ensuring energy, food and ecological safety of Ukraine are determined.

Keywords: energy cultures, bioenergetics, biomass, biological fuel, bioethanol, bioresources, renewable energy sources, statistical reporting, state support, financial incentives.

List of references

1. Sokolnykova K.A. Ye v nas zamist vuhillia, hazu i drov – enerhetychni kultury [Elektronnyi resurs]. / K.A. Sokolnykova. – Rezhym dostupu: http://agroportal.ua.

2. Chaika T.O. Ekoloho-sotsio-ekonomichni perevahy vyroshchuvannia enerhetychnykh kultur / T.O. Chaika, I.O. Yasnolob // Ekonomika APK. – 2017. – № 12. – Pp. 28-34.

3. Klymchuk O.V. Spetsyfika rozvytku haluzi roslynnytstva ta osoblyvosti formuvannia syrovynnoi bazy dlia vyrobnytstva biopalyv v Ukraini / O.V. Klymchuk // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2017. – № 6. – Pp. 24-37.

4. Kaletnik H.M. Investytsiino-innovatsiine zabezpechennia vyroshchuvannia bioenerhetychnykh kultur ta vyrobnytstva biopalyv / H.M. Kaletnik, H.S. Honcharuk, Yu.V. Dovhan // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2017. – № 1. – Pp. 7-18.

5. Stanko T.M. Stymuliuvannia vyroshchuvannia ekolohichno efektyvnykh enerhetychnykh kultur / T.M. Stanko // Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Ser. : Ekonomichni nauky. – 2016. – Vyp. 16 (4). – Pp. 81-85.

6. Pryshliak N.V. Enerhetychna verba - perspektyvna alternatyvna kultura dlia otrymannia biopalyva / N.V. Pryshliak, Ya.V. Voloshyna // Bioenerhetyka. – 2014. – № 1. – P. 14.

7. Heletukha H.H. Suchasnyi stan ta perspektyvy rozvytku bioenerhetyky v Ukraini / H.H. Heletukha, T.A. Zheliezna, O.V. Tryboi. – [Elektronnyi resurs]. – Rezhym dostupu : http://uabio.org.

8. Pro zatverdzhennia formy derzhavnoho statystychnoho sposterezhennia № 50-sh (richna) “Zvit pro osnovni ekonomichni pokaznyky roboty silskohospodarskykh pidpryiemstv”: Nakaz Derzhavnoi sluzhby statystyky Ukrainy vid 06.06.2017 r. № 127.

9. Pro zatverdzhennia formy derzhavnoho statystychnoho sposterezhennia № 2-ferm (richna) “Zvit pro vytraty na vyrobnytstvo produktsii silskoho hospodarstva (robit, posluh)”: Nakaz Derzhavnoi sluzhby statystyky Ukrainy vid 21.07.2017 № 193.

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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).