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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...
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...
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: 10.37128/2411-4413-2019-1-11
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...
The strategy of economic and social development of Ukraine is aimed at introducing a...
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...
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...
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...
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...
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
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...
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...
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...
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...
The problems of forecasting current logistical material costs of agriculture of Ukraine are investigated. Accordingly, the effe...
Since 2017 in the EU, companies with more than 500 staff must be required to report on environmental, so...
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...
The purpose of the article
The financial crisis experienced by the Ukrainian economy has a negative impact on the financial and economic activity of enterprises, the resul... Under the conditions of Ukraine's integration into the European Union, there is a requirement of the imminence of the dom... The article investigates cloud technologies and features of their use in educational institutions. DOI: 10.37128/2411-4413-2019-4-19 The tax system of any country is formed primarily in order to fulfil t... 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,... In particular, a number of concepts that underpin DOI: 10.37128/2411-4413-2019-5-19 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... 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 ... 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... 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 ... 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 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... 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... 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 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... 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
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... 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... The relevance of accounting for the costs of biological transformation in animal husbandry due to the need for complete and high-quality informa... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... 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... DOI: 10.37128/2411-4413-2020-1-8 T
The ar... The features of accounting policy formation are considered in the article taking into account the prov... The article substantiates the importance of taking in... The article describes the list and essence of accounting p... This article examines the current state of accounting support for current and non-current tangible assets in budgetary institutions. The analysis of the recei... The article examines the features o... DOI: 10.37128/2411-4413-2021-1-8 Information tools for ensuring strategic developmen... DOI: 10.37128/2411-4413-2021-2-12 The article examines the... The current state and deve... From the research conducted by scientists, we can conclude that t... The needs of information support for monitoring the state of the grain industry at... 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 r... The publication is devoted to the development of recommendations for agricultural enterpr... The article substantiates the role and importance of an integrated accounting system, the need and features of i... New forms of management and growing information needs of the enterprise managers increase the role of management accounting tools to ensure t... The article examines the normative definition of the concept of «profit» and clarifies its various interpretations. A critica... The article presents a qualitative assessment of the current accounting system at the enterprises of the Institute of Bioenergy Crops and Sugar Beets of NAAS of Ukraine on the example of Yaltushkiv Experimental Breeding Station. It has been found that in recent decades, digital transformation has become relevant not only at the enterprise... In the article, a study of the regulatory and legal support of the activities of charitable organizations and support by business entities of the Armed Forces of Ukraine is carried out. Problematic aspects of accounting and taxation of charitable assistance provided by business entities for the needs of the army are presented and the relevance o... Trends in the development of production in the information economic environment indicate the need for its further effective functioning exclusively according to the innovative model. Innovative activity differs from any other activity of the enterprise by the presence of an intellectual component, necessarily secured by the property rights, corr... The economic essence of cryptocurrencies and digital technologies were substantiated in the article. Also the article defines their role and significance in global economic processes. It has been established that the reason for the rapid growth in the popularity of cryptocurrencies lies in their advantages over traditional money, in particular,... The article analyses the main indicators of the dairy farming industry in Ukraine for the period from 2020 to 2022. The definition of the concept of «costs» according to the normative legal acts of Ukraine and economic sources has been summarized. Inconsistencies and discrepancies in the interpretation of this basic economic c... The article examines the peculiarities of innovative development of enterprises of the agro -industrial complex of Ukraine in modern conditions. Innovations are considered as one of the factors of economic development at all levels as the motivator of its productivity and competitiveness. It was determined that the economic categories of... In the article was substantiated the essence of blockchain technology, examines its role, significance and directions of use in various spheres of public life. It has been established that the reason for the widespread use of blockchain to optimize business processes in various fields of activity lies in the advantages of this innovative technol... The purpose of the article is to study approaches to accounting and reporting of production and sales of organic products by business structures of small businesses for further unification, the possibility of determining real financial results and cost optimization. Based on the results of the research, the main problems of accounting and analyt... The article examines the main aspects of the essence and significance of electronic document management and its types. Electronic document management remains a very relevant and important tool for document management for many organizations and institutions from various industries. It is proved that electronic document management can improve the... The article considers topical issues of use of public authorities (hereafter – PA), and both state and local self-government, communication technologies with a digital component (hereafter – CTwDC), which is especially important in the context of ensuring in Ukraine the foundations of the people's power and the development of the inf... The article examines the most common digital technologies and software products used in accounting that have a significant impact on the development of modern business. The changes in modern accounting practice caused by the digitalisation process are considered. It is found that digital transformation has become relevant not only at the corpora... The article examines the essence, classifies and highlights the historical aspects of the development of artificial intelligence technologies, identifies the trends and outlines the prospects for using the potential of modern information technologies in various spheres of public life. It is substantiated that the application of the capabilities... It was determined that there is currently no systematic accounting of objects of organic production, particularly biological assets, in Ukrainian and in international accounting practice. The conducted research revealed the inconsistency of the terms and categories related to the accounting of biological assets of organic production of the natur... Different disciplines and branches of science (economics, ecology, sociology, etc.) have their own approaches to understanding the concept of «forest resources», which can lead to differences in its interpretation. The article analyzes approaches to understanding the essence of the main categories of forestry, in particular, «f...
