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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 4 (32)

Published: 2018.05.23
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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TOPICAL ISSUES OF THE ACCOUNTING POLICY OF A BUDGETARY INSTITUTION IN CONDITIONS OF OPERATION OF THE NATIONAL ACCOUNTING

DOI: XX.XXXXX/XXXXXXXXXXXXX
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KYTAICHUK Tatiana – Candidate of Economic Sciences, Associate Professor of the Accounting and Taxation in the Fields of the Economy Department, Vinnytsia National Agrarian University (21008 Vinnytsia, 3, Soniachna Str., e-mail: tanya19782@ i.ua).

GUDZENKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Accounting and Taxation in the Fields of the Economy Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: gudzenko_nm@i.ua).

Annotation

The movement of Ukraine in the direction of the world community requires a radical reform of the existing accounting system in the public sector. During the 2015-2017 National regulations (standards) of accounting in the public sector were put into operation, therefore, the well-defined regulation of budget accounting disappeared, and in return in accordance with the fundamental approaches to building international accounting standards for the public sector, which were adopted as a basis for the formation of National regulations (standards) of accounting in the public sector (NR(S) APS), arose multivariate approaches to making accounting decisions regarding the display of various objects of budget accounting.

In the article the specifics of the accounting policy of the subjects of the budgetary sphere in Ukraine with the purpose of scientifically substantiated specification of its main elements is explored, the features of its formation for the public sector accounting entities considering the requirements of the National regulations (standards) of accounting in the public sector are revealed, the peculiarities of the formation of the accounting policy of budgetary institutions adequately to the conditions of management are substantiated, suggestions aimed at improving the accounting policy formation through a clearer regulation are included.

Keywords: accounting policy, accounting, national accounting standards in the public sector, public sector accounting entities, decree on accounting policy, elements of an accounting policy.

List of references

1. Stratehiya modernizatsiyi systemy bukhhaltersʹkoho obliku v derzhavnomu sektori na 2007-2015 roky: postanova Kabinetu ministriv Ukrayiny vid 16.01.2007 r. № 34 [Elektronnyy resurs]. – Rezhym dostupu: http://www.minfin.gov.ua.

2. Derzhavna kaznacheysʹka sluzhba Ukrayiny [Elektronnyy resurs] : [Veb-sayt]. – Elektronni dani. – Kyyiv: DKSU. – Rezhym dostupu: www.treasury.gov.ua (data zvernennya 22.02.2018).

3. Artemenko N.V. Oblikova polityka ustanov derzhavnoho sektoru: suchasni pidkhody, poryadok ta umovy zminy / N.V. Artemenko // Hlobalʹni ta natsionalʹni problemy ekonomiky. – 2017. – №17. – Pp.792-797.

4. Kovalʹ L.V. Problemy formuvannya oblikovoyi polityky v byudzhetnykh ustanovakh / L.V. Kovalʹ, O.V. Platkovsʹka // Ekonomichni studiyi: naukovo-praktychnyy ekonomichnyy zhurnal. – № 2(10). – 2016. – Pp.118-122.

5. Kodeks Ukrayiny pro administratyvni pravoporushennya vid 07.12.1984 r. № 8073-X.

6. Svirko S.V. Oblikova polityka byudzhetnykh ustanov yak diyevyy instrument optymizatsiyiyikh bukhhaltersʹkoho obliku / S.V.Svirko // Finansy, oblik i audyt. – 2015. – Vypusk 1 (25). – Pp.269-294.

7. Svirko S.V. Oblikova polityka subʺyektiv derzhavnoho sektoru: pozytsiyi mizhnarodnoyi teoriyi ta praktyky / S.V. Svirko // Zbirnyk naukovykh pratsʹ LDTU. – 2009. – Vyp. 6(24). – CH. 1. – Pp. 65-77.

8. Cherkashyna T.V. Formuvannya oblikovoyi polityky u byudzhetnykh ustanovakh: problemy ta yikh vyrishennya / T.V. Cherkashyna [Elektronnyy resurs]. – Rezhym dostupu: http://dspace.oneu.edu.ua.

9. Yanchuk H.V. Orhanizatsiya bukhhaltersʹkoho obliku v byudzhetnykh ustanovakh / H.V. Yanchuk, I.O. Postoyuk. [Elektronnyy resurs]. – Rezhym dostupu: http://www.rusnauka.com.

10. Kostyshyn N.S., Shmyhelʹ O.YE. Oblikova polityka yak element systemy upravlinnya byudzhetnymy ustanovamy // Naukovi pratsi Poltavsʹkoyi derzhavnoyi ahrarnoyi akademiyi. Seriya: EKONOMICHNI NAUKY. Tom 2. – P.: PDAA. – 2012. – Pp.150—157.

11. Metodychni rekomendatsiyi shchodo oblikovoyi polityky subʺyekta derzhavnoho sektoru, zatverdzheni nakazom Minfinu vid 23.01.2015 r. № 11.

12. Natsionalʹne polozhennya (standart) bukhhaltersʹkoho obliku v derzhavnomu sektori 101 “Podannya finansovoyi zvitnosti”, zatverdzhene nakazom Minfinu vid 24.12.2010 r. № 1629.

13. Natsionalʹne polozhennya (standart) bukhhaltersʹkoho obliku v derzhavnomu sektori 125 “Zminy oblikovykh otsinok ta vypravlennya pomylok”, zatverdzhene nakazom Minfinu vid 24.12.2010 r. № 1629.

14. Pro bukhhaltersʹkyy oblik ta finansovu zvitnistʹ v Ukrayini: Zakon Ukrayiny vid 16.07.1999 № 996-XIV. [Elektronnyy resurs]. – Rezhym dostupu: http://zakon.rada.gov.ua.

15. Typova korespondentsiya subrakhunkiv bukhhaltersʹkoho obliku dlya vidobrazhennya operatsiy z aktyvamy, kapitalom ta zobovʺyazannyamy rozporyadnykamy byudzhetnykh koshtiv ta derzhavnymy tsilʹovymy fondamy, zatverdzhena nakazom Minfinu vid 29.12.2015 r. № 1219.

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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 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. "