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


Issue №: 4 (58)

Published: 2021.12.24
DOI: 10.37128/2411-4413-2021-4

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: 10.37128/2411-4413-2021-4-11
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KOVAL Liubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: kovalstar@meta.ua).

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


The article substantiates the importance of the accounting component of the pricing process at the enterprise.

In particular, the definition of the pricing process is outlined and its dependence on a number of factors is established. In addition, the article presents the strategy of the entity, depending on its financial condition. As a result, it is established that the price directly affects the behavior of the entity in the market. The diversity of the markets in which business entities operate is highlighted and their influence on the formation of the enterprise pricing policy is determined. It is established that the process of organizing the accounting of such activities is important for the formation of pricing policy. In this regard, the existing methodological approaches to pricing were presented.

It is determined that the calculation of the price of products is based on information about the costs incurred by the company for its manufacture. Such information is provided by the accounting data. In addition, external factors are taken into account, which make it possible to calculate the maximum possible profit from the sale of manufactured products.

The functions of the price through which its economic essence is shown are considered. It is pointed out that it is with the help of the accounting function that the costs of social labor are determined, as well as the cost of society's need for goods; due to the accounting function, price is a means of determining quantitative and qualitative indicators.

The stages of accounting organization in pricing are outlined and their characteristics are given. The role and significance of the accounting apparatus in the pricing system of the business entity are determined. Elements of accounting policy with direct and indirect impact on the pricing process are highlighted. The managerial influence of the accounting policy on the formation of the enterprise price is proved. In addition, the stages of target pricing are considered.

On the basis of the conducted research the corresponding conclusions are made and the directions of the further research and the reasons of its necessity are specified.

Keywords: price, costs, accounting, profitability, demand, enterprise, accounting policy

List of references

1. Kaletnik, G.M., & Shynkovych, A.V. (2020). Otsinka orhanizatsiyno-informatsiynoho zabezpechennya antykryzovoho upravlinnya ahroformuvan [Assessment of organizational and information support of anti-crisis management of agricultural formations]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 1 (51), 7-23. DOI: 10.37128/2411-4413-2020-1 [in Ukrainian].

2. Pravdyuk, N.L. (2019). Oblikove zabezpechennya upravlinnya marketynhovoyu stratehiyeyu pidpryyemstva [Accounting management of marketing strategy of the enterprise]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (42), 100-115 [in Ukrainian].

3. Mazur, O.E. (2012). Rynkove tsinoutvorennya [Market pricing]. Kyiv: Tsentr uchbovoyi literatury [in Ukrainian].

4. Timoshik, V.Yu. (2013). Formuvannya tsiny na pidpryyemstvi v umovakh suchasnoho rynku [Price formation at the enterprise in the modern market]. Stalyy rozvytok ekonomiky – Sustainable economic development, 4, 121-124 [in Ukrainian].

5. Sviderska, I.M., & Voloshanyuk, N.V. (2014). Transfertne tsinoutvorennya yak instrument finansovoho kontrolinhu: problematyka praktychnoho vykorystannya v Ukrayini [Transfer pricing as a tool of financial controlling: issues of practical use in Ukraine]. Finansy Ukrayiny – Finance of Ukraine, 8, 97-111 [in Ukrainian].

6. Salimzhanov, I.K. (2007) Tsenoobrazovanye [Pricing]. Moscow: KNORUS. [in Russian]. 7. Davydov, H.M., Savchenko, V.M., & Palchuk, O.V. (2017). Oblikova polityka [Accounting policy]. Kropyvnytskyy: PP «Eksklyuzyv-System» [in Ukrainian].

8. Senyshyn, O.S., & Kryveshko, O.V. (2020). Marketynh [Marketing]. Lviv: Lvivskyy natsionalnyy universytet im. Ivana Franka [in Ukrainian].

9. Goremikin, V.A. (2003). Planuvannya na pidpriyemstvi [Planning at the enterprise]. Moskow: Filin [in Ukrainian].

10. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: www.ukrstat.gov.ua [in Ukrainian].

11. Chychulina, K.V., & Xvostenko, N.A. (2017). Suchasnyj stan formuvannya oblikovoyi polityky v cinoutvorenni [The current state of formation of accounting policies in pricing]. Sxidna Yevropa: ekonomika, biznes ta upravlinnya – Eastern Europe: Economy, Business and Management, 6 (11), 375-378 [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 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.