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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 4 (58)

Published: 2021.12.24

DOI: 10.37128/2411-4413-2021-4

Description:
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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THE IMPORTANCE OF THE ACCOUNTING COMPONENT OF THE PRICING PROCESS AT THE ENTERPRISE

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).

Annotation

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].

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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 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).