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

space SCIENTIFIC JOURNALS OF VINNITSA STATE AGRARIAN UNIVERSITY

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The global financial and economic crisis, which began in 2007, is difficult to overcome as it has numerous negative consequences. Ukraine, like the entire post-Soviet space, is burdened with problems of the...

DOI: 10.37128/2411-4413-2019-1-1
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The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered.  The method of constructing a separate...

DOI: 10.37128/2411-4413-2019-1-9
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The domestic banking sector should become one of the main driving forces of the structural reorganization of the industrial and agricultural sectors. To implement this objective, it is necessary to develop...

DOI: 10.37128/2411-4413-2019-1-10
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DOI: 10.37128/2411-4413-2019-1-11

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The sources and amount of financing of internal expenses for carrying out scientific researches and developments are determined. It has been established that mainly scientific research is financed...

DOI: 10.37128/2411-4413-2019-2-2
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The strategy of economic and social development of Ukraine is aimed at introducing a...

DOI: 10.37128/2411-4413-2019-3-10
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The activity of scientific research institutions is not deprived of the internal risks most commonly connected with unfair actions of official and materially responsible persons, instances of fraud and forgery. Taking the abo...

DOI: 10.37128/2411-4413-2019-3-11
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The article provides a brief analysis of the current state of beet growing in Ukraine. It was determined that one of the areas of revival, formation and further development of sugar beet farming is to ensur...

DOI: 10.37128/2411-4413-2019-3-12
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The article deals with the key issues concerning the system of security of fixed assets at the enterprises of the oil and gas industry. The purpose of the article is to investigate the fixed assets...

DOI: 10.37128/2411-4413-2019-2-7
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The degree of development of science is determined by the level of studying its history. This is also applicable to such an important element of the accounting method as recording. Since ancient ti...

DOI: 10.37128/2411-4413-2019-2-8
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The article substantiates and develops organizational and economic mechanism for the formation of accounting support for the marketing strategy management at the enterprise.

DOI: 10.37128/2411-4413-2019-2-9

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The article reveals the problematic aspects of liquidity of agricultural enterprises, contains the analysis of the indicators of liquidity dynamics, defines the factors influencing its assessment a...

DOI: 10.37128/2411-4413-2019-2-11
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One of the topical challenges facing higher educational establishments (HEE) is to build the most optimal model for competitive selection of entrants. Based on the results of the external independe...

DOI: 10.37128/2411-4413-2019-2-12
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Modern enterprise production management is a complex, time-consuming and multifaceted process. It sets new requirements for the organization of cost accounting and needs to expand control over the...

DOI: 10.37128/2411-4413-2019-2-14
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Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national inte...

DOI: 10.37128/2411-4413-2019-4-3
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The problems of forecasting current logistical material costs of agriculture of Ukraine are investigated. Accordingly, the effe...

DOI: 10.37128/2411-4413-2019-4-5
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Since 2017 in the EU, companies with more than 500 staff must be required to report on environmental, so...

DOI: 10.37128/2411-4413-2019-4-13
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Financial assets are one of the key categories of the financial world. Different segments of the financial market (credit, stock, currency, financial services market) are characterized by different...

DOI: 10.37128/2411-4413-2019-4-14
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The purpose of the article

DOI: 10.37128/2411-4413-2019-4-15
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The financial crisis experienced by the Ukrainian economy has a negative impact on the financial and economic activity of enterprises, the resul...

DOI: 10.37128/2411-4413-2019-4-16
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Under the conditions of Ukraine's integration into the European Union, there is a requirement of the imminence of the dom...

DOI: 10.37128/2411-4413-2019-4-17
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The article investigates cloud technologies and features of their use in educational institutions.

DOI: 10.37128/2411-4413-2019-4-19

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The tax system of any country is formed primarily in order to fulfil t...

DOI: 10.37128/2411-4413-2019-5-16
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The article investigates the history of stages of emergence and formation of accounting in enterprise management in different countries of the world, taking into account domestic experience,...

DOI: 10.37128/2411-4413-2019-5-18
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In particular, a number of concepts that underpin DOI: 10.37128/2411-4413-2019-5-19

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The article analyzes the current state of automation of accounting of agricultural enterprises in 

modern conditions of management. The main software products used by legal entities and individuals in 

Ukraine are proven, and it is proved that among the significant number of them, by the number of sales 

and t...

DOI: 10.37128/2411-4413-2019-6-15
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On the basis of theoretical study of developments on the problems of organic production, insufficient 

research and development of theoretical and practical nature from the account of the costs of production of 

organic products. The  development of organic production in Ukraine requires high-quality information ...

DOI: 10.37128/2411-4413-2019-7-14
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The article deals with questions of  distribution of expenses of agricultural producers of goods for the 

purposes of management. There is an assertion about the inconsistency of the actual condition of distribution of 

these expenses in the order provided by the national normative and methodological documents in the...

DOI: 10.37128/2411-4413-2019-7-15
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The essence and importance of public procurement for the effective development of enterprises, 

institutions and organizations of the budget sphere are investigated. The main subjects of public financial 

control and monitoring of the use of budget funds in the part of public procurement are identified. It is 

DOI: 10.37128/2411-4413-2019-6-21
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         ...

DOI: 10.37128/2411-4413-2019-9-17
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The article deals with the legal documents, which are the basis for determining the key principles of 

accounting cost reflection. The priority norms of the legislative acts are determined in the course of 

practical accounting of expenses for agricultural production. The main levels of regulatory accounting in 

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DOI: 10.37128/2411-4413-2019-8-13
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An important component of the enterprise's resource potential is the fixed assets and their integral 

component ‒ agricultural land, which determines the scale and directions of development of the 

agricultural sector. The development of any production, including agricultural, requires constant renewal 

of fix...

DOI: 10.37128/2411-4413-2019-8-14
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A rational organization of accounting for environmental costs is a system of elements and means of 

optimal construction of the accounting process in order to obtain and provide reliable, operational, 

analytical and qualitative information for the management of environmental costs and control of the 

resource...

DOI: 10.37128/2411-4413-2019-8-16
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It is established that the involvement of highly professional specialists in accounting becomes a 

priority and the most responsible task for every manager of the enterprise. One of the ways to solve this 

complex problem is to transfer accounting of the enterprise to specialized firms under the conditions of 

DOI: 10.37128/2411-4413-2019-8-18
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The main provisions of the formation of accounting information on biological assets and agricultural activities on the basis of the institutional approach are disclosed. The methodological component of the organization of accounting for such assets is detailed, and the possibilities of applying professional judgment as a means of identifying alt...

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The economic activity of business entities is summarized  in the accounting system. The article 

describes the content of the main management functions in order to distinguish one of the most 

important one  –  accounting, as a source of information support for making sound decisions. The main 

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As a component  of  the framework of resource potential of enterprises,  production 

reserves  are one of the most important components of current assets.They are defined as 

the availability of appropriate material resources, which include  the means of production, 

consumption items...

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The article outlines the objective necessity of forming a system for managing the 

production efficiency, discloses the essence of economic efficiency as an object of 

management. Summarizing the theoretical approaches, reflected in the scientific works of 

domestic and foreign economists, regarding the unders...

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The relevance of accounting for the costs of biological transformation in animal husbandry due to the need for complete and high-quality informa...

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The article deals with the economic essence and content of lease. For the purpose of 

ordering, purposeful and effective regulation, the main classification features of lease are 

defined and systematized. The functions of lease are considered. The problems of legal 

regulation of lease relations in Ukraine ar...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The methodological basis for the cognition of the object of research is the scientific 

postulates of a systemic solution to the problems of accounting support for profitability 

management. The principle of scientific abstraction is used to reveal the genesis of the 

accounting system for managing the profita...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article examines the state of reforming of auditor activity in Ukraine. Which is related to the European integration processes, the purpose of which is to approximate Ukrainian legislation on Accounting and Audit to the EU legislation and entry of the national economy into the world economic space. The concept of professional judgment of an...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article defines the role of productive land resources of agriculture as an important object of accounting and taxation. The existing system of accounting and control provision and statistical aggregation of information on land resources of agricultural enterprises is characterized. The lack of proper display of qualitative characteristics of...

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The article deals with the order of formation of accounting policy for reserves. Organizational, technical and methodical components of the accounting policy are distinguished. The order of developing the working plan of accounts, which is intended to provide synthetic and analytical information for accountants, considers forms of primary docume...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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In the article the research of a separate direction in accounting reforming in the budgetary sector – public procurement – is carried out. During the research an analysis of the regulatory and legislative framework was conducted, the advantages and disadvantages of public procurement through a single electronic system were determined...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article investigated the features of reflection in of formation and changes of the enterprise's equity in accounting. The basic functions of equity capital are analyzed, the characteristics of each of them are given. The types of operations affecting the change in the value of equity are considered. The reasons of changes of the components o...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The methodical approaches for the estimation of the economic security level at the enterprise are investigated. There identified and summarized the methodological approaches for determining the economic security at enterprises which are based on the detailed analysis of the methodological approaches for the economic security of enterprises: appr...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The investment and innovative activity in the agrarian sector of Ukraine’s economy as a cyclic activity on the selection, financing and implementation of innovations is examined. The main subject of the research is the economic content of investment and innovative activity and its accounting reflection for management at different levels an...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The methodology of audit of payments with suppliers and contractors of the enterprise is studied. The main purpose of the audit of payments with suppliers, its task, object, audit stages are considered. It is noted that it is important to use information technologies when carrying out audit of payments with suppliers and contractors. The list of...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article proves the necessity of reforming the public finance management process, identifies current drawbacks and outlines the prospects for further improvement of the control functions of the Accounting Chamber as the supreme body of state financial control, the basic principles of introducing new approaches to the state audit are substanti...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article considers the state of development of alternative energy sector in Ukraine. The share of energy received from renewable energy sources in gross final energy consumption calculated according to the rules of Directive 2009/28 / EC is estimated. The place of bioenergy in the structure of domestic energy production is explored, which mak...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The publication is devoted to the solving the problem of proper legal support and disclosure of information on the rights of use of land under the conditions of emphyteusis in the accounting system of agrarian enterprises. Possible realization of real rights to land plots in Ukraine is considered in the publication. The organizational features o...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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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 ecologi...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The current state of relations in the sphere of land ownership and land use, and the main strategic objectives of state policy on the regulation of the land relations are determined in the article. It is defined that one of the most important conditions of enhancement of management of land resources and land relations is improvement of its infor...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The process of international standardization through clarification of the conceptual-categorical apparatus and definition of such components as unification, harmonization and convergence of accounting systems is studied. The correlation and interrelation of these concepts is established. The problem moments of influence of the international stan...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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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...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article analyzes the current state of production of biological assets of GMOs in Ukraine and abroad. The issues of accounting and information provision of management, state and public control over the biological assets of genetically modified forms are considered. The methodology of construction of separate accounting of genetically modified...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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Any economic entity in its activities uses production resources in the process of production. The study of legislative documents regulating the accounting methodology and determining the content of the category “stocks” was conducted. It is found out that the basis of the definition of stocks is the concept of “assets”, w...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article reveals the peculiarities of formation of accounting policy of farms. In particular, the direct link between the size of the farm (its kind) and the chosen element of the accounting policy are investigated. The order of choosing the form of organization and the form of accounting is considered.

The order and features of develo...

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The article examines the concept of materiality in accounting and auditing practice. A comparison was made between the concepts of “substantive” and “materiality” and their difference was determined. The essence of the definition of “materiality” in international and national legislation is analyzed. The subje...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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In this article the peculiarities of accounting of charitable donations at state-financed institutions are studied, the typical correspondence of accounts for charitable donations at state-financed institutions are analyzed, the use of typical correspondence of accounts considering the changes made while modernizing the accounting and bringing i...

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