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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

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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 article states that the organization of modern production and commercia...

DOI: 10.37128/2411-4413-2019-3-13
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The most important criterion for the advancementDOI: 10.37128/2411-4413-2019-3-15

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In modern conditions, the functioning of the world financial insurance system i...

DOI: 10.37128/2411-4413-2019-4-7
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In particular, a number of concepts that underpin DOI: 10.37128/2411-4413-2019-5-19

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One of the strategic planning functions is to establish a closer relationship between the entrepreneurial nature of business and the products and services offered through the development and implementation of business plans.

DOI: 10.37128/2411-4413-2019-6-6
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The article emphasizes that tourism is developing today and requires specialists with knowledgeDOI: 10.37128/2411-4413-2019-6-17

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The development of the agrarian sector of the economy essentially depends on the level of its credit 

support. The conducted studies have shown that effective use of credit resources to finance the production 

costs of agricultural products manufacturers is possible only if the law of diminishing returns is taken into&nbs...

DOI: 10.37128/2411-4413-2019-7-12
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The article analyzes the implementation of the local budgets of the UTC  of the Vinnytsia region. The achievements of the local self-government reform in terms of the effectiveness of management of the budget resources of the united territorial communities were determined. An analysis of the financial capacity of the budgets...

DOI: 10.37128/2411-4413-2019-9-5
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The article deals with the problems related to the development of DOI: 10.37128/2411-4413-2019-10-14

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This paper presents an overview of foreign and domestic research, on issues and modernization of the system of state fina...

DOI: 10.37128/2411-4413-2019-10-17
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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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In the article the essence of financial control, its tasks and functions are considered. The current status of state control is determined and results of inspections for the last three years are summarized.The financial violations revealed by the State Audit Service of Ukraine, their structure, the share of elimination and the state of implement...

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...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article analyzes the development of international economic relations in the conditions of...

DOI: 10.37128/2411-4413-2021-2-14
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The article deals with the impact of financial mechanisms on the developm...

DOI: 10.37128/2411-4413-2022-1-6
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The article is devoted to the study of the agrarian development of...

DOI: 10.37128/2411-4413-2022-2-5
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The actualization and practical implementation of the concept of sustainable development in Ukraine began after 2015, when our country officially joined the global process of ensuring the Sustainable Development Goals. The purpose of the article is to study the place of local self-government in the financial support of the strategy for achieving...

DOI: 10.37128/2411-4413-2023-3-3
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The research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is d...

DOI: 10.37128/2411-4413-2023-4-5
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The article analyzes the current state of activity of insurance companies, which is formed under the influence of crisis trends of recent years: the Covid-19 pandemic and quarantine restrictions, a full-scale invasion of the russian federation and mass damage. The extent of the damage to the Ukraine’s economy and the needs for recovery hav...

DOI: 10.37128/2411-4413-2024-1-1
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The article describes the peculiarities of the implementation of the state budget on revenues during the period of martial law. The problems caused by russia's armed aggression in relation to Ukraine’s budget policy are outlined. It has been found that in fact, the need for financial assistance is provoked by the growth of the military exp...

DOI: 10.37128/2411-4413-2024-1-4
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The article shows that when developing and implementing economic reforms, irrational behavior of economic entities is not sufficiently taken into account. For its more complete consideration, it is proposed to make wider use of the theory and principles of behavioral economics – a special direction of institutional economics, within which...

DOI: 10.37128/2411-4413-2024-2-1
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The article examines the theoretical, methodological and practical aspects of the development of social entrepreneurship in Ukraine in modern conditions. The main factors affecting the slow development of this sector have been identified and analyzed, including: lack of legislative regulation of the activities of social enterprises, insufficient...

DOI: 10.37128/2411-4413-2024-2-10
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Editorial board

Chief editor: Honcharuk I.

Chief Editor Deputy:

Tokarchuk D.

Executive Secretary:

Vovk V.

Editor`s address

st. Sonyachna, 3

Vinnytsia

21008, Ukraine

Contact person

Vovk V.

Phone: 068-048-36-52

E-mail: efm_vnau@ukr.net

Website: efm.vsau.org