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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (76)

Published: 2026.05.28

DOI: 10.37128/2411-4413-2026-2

Description:
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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ACCOUNTING FOR THE DEVELOPMENT AND IMPLEMENTATION OF INTERACTIVE MOBILE INTERFACES FOR ENTERPRISES IN THE DIGITAL ECONOMY

DOI: 10.37128/2411-4413-2026-2-4

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SLOBODIANIUK Serhii – Postgraduate Student of the Third Year of Study of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: serhii.slobodianiuk@gmail.com, https://orcid.org/0009-0009- 6186-2599).

Annotation

The article examines the issues of accounting for the development, implementation and modernization of interactive mobile interfaces (UI/UX) at the enterprises in the digital economy. The relevance of the study is due to the rapid development of mobile technologies and the lack of clear criteria for identifying and capitalizing costs for such specific assets, which often leads to distortion of financial reporting. The justification is provided and practical methodological approaches to reflecting transactions with mobile interfaces in the enterprise's accounting system are proposed.

It is noted that in modern conditions, the mobile interface has ceased to be just a graphic element, turning into a strategic asset that directly affects the capitalization

of the business and its interaction with customers. The study analyzes in detail the existing barriers to transparent reflection of IT costs. The approaches to the delimitation of the stages of creating an IT product (research and development) in accordance with the requirements of NАR(S) 8 and IAS 38 are systematized, with a practical example of account correspondence.

A scheme of account correspondence is developed with the aim to reflect the full cycle of creating an IT product – from initial market analysis to introduction into economic turnover. Particular attention is paid to the capitalization of costs for the remuneration of full-time developers and the services of external contractors.

The need to introduce subaccount 1252 «Interactive mobile interface (Front- end/UI)» within account 12 «Intangible assets» is justified. This makes it possible to display the interface separately from the basic program code (Back-end), which is critically important due to the different terms of their moral depreciation.

The main problem of domestic enterprises is identified - a weak level of primary document flow. A list of necessary documentation at each stage of asset creation is provided. It has been determined that a qualified policy of capitalization of IT development costs provides not only tax security, but also an objective reflection of the investment attractiveness and market value of the business.

Keywords: interactive mobile interface, UI/UX, digital economy, intangible assets, accounting for IT developments, cost capitalization

List of references

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).