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


Issue №: 1 (59)

Published: 2022.04.28
DOI: 10.37128/2411-4413-2022-1

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: 10.37128/2411-4413-2022-1-8
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ALESKEROVA Yuliia – Doctor of Economics Sciences, Professor of theDepartmentofFinance,BankingandInsurance,VinnytsiaNationalAgrarianUniversity

(21008, Vinnytsia, 3, Soniachna Str., e-mail: aleskerovaaleskerova@gmail.com).

    TODOSIICHUK Volodymyr – Candidate of Pedagogical Sciences, Associate Professor of the Department of Administrative Management and Alternative Energy Sources,

     Vinnytsia National Agrarian University (21008,   Vinnytsia,   3, Soniachna Str., e-mail: tvltvl2@ukr.net).


The article investigates and systematizes the theoretical aspects and the methodological approaches to estimating the value of enterprises in modern conditions. It is established that the priority subject of business evaluation is its potential, value, usefulness, objectively embodied in its value. The characteristics of the views of the classics of economic theory on the essence and processes of value formation are presented. It is established that the complexity and contradiction of the philosophical and economic understanding of value as a category, as well as the theoretical directions of its study, explains the lack of the unified interpretation. Most often, value is seen as a monetary value, or social labor spent on the production of goods and materialized in this product.

It has been substantiated that the category of value should be considered and interpreted in a comprehensive manner as a monetary equivalent that the buyer is ready to exchange for any item or object, as value in exchange and value in its use. It is investigated that the category of property finds priority application in appraisal activity where it is defined by means of the corresponding methodical approaches.

It is proved that if an enterprise has a value and can be considered as a commodity that is bought or sold, then the pricing mechanism itself is at the heart of the value creation process itself. It is investigated that the concept of value is considered not only by economic theory, but also acts as a set of actions performed by a professional appraiser in order to provide a reasonable conclusion about the value of the object of evaluation at a certain date in monetary units.

The result of the study is the systematization of options for assessing the value of business, as well as developing a mechanism for applying a system of theoretical and methodological approaches to determining the value of the enterprise, an example of calculating the value of the enterprise on the example of FE «Yavir».

It is established that business evaluation becomes a support for the formation of enterprise development strategy, optimization of asset management policy, ensuring the sustainability of current activities, increasing investment attractiveness and competitiveness. The results of the evaluation lead to sound management decisions. No serious transaction, whether buying and selling property, insuring assets, resolving disputes or taking out a loan, can do without a professional view the owner.


Keywords: value, utility, price, enterprise, property, business, valuation, business valuation, FE «Yavir».

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All journal issues

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. "