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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RECYCLING AS AN ELEMENT OF INNOVATIVE DEVELOPMENT AND WASTE MANAGEMENT AT AGRICULTURAL ENTERPRISES

DOI: 10.37128/2411-4413-2026-2-1

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DUBNEVYCH Yuriy – Candidate of Economic Sciences, Associate Professor, Head of the Department of Management named after Prof. Ye. Khraplyvy, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv (80381, Lviv District, 1 Volodymyra Velykoho Str., e-mail: DubnevychY@lnup.edu.ua, https://orcid.org/0000-0002-4843-6239).

ZHUK Yehor – Postgraduate Student of the Second Year of Study of the Department of Economics, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv (80381, Lviv District, 1 Volodymyra Velykoho Str., e-mail: yehorzhuk092@gmail.com, https://orcid.org/0009-0008-5578-4945).

DROBOTENKO Artem – Postgraduate Student of the Second Year of Study of the Department of Management named after Prof. Ye. Khraplyvy, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv (80381, Lviv District, 1 Volodymyra Velykoho Str., e-mail: artem.drobotenko@gmail.com, https://orcid.org/0009-0002-5150-6522).

Annotation

This article investigates recycling as a strategic instrument of innovative development of the agro-industrial complex (hereinafter – AIC) and effective management of agricultural waste. In the context of increasing environmental and resource-related challenges, the implementation of recycling mechanisms in the agro-industrial production system is becoming particularly relevant.

Global challenges of resource conservation and environmental safety necessitate the transition of the AIC to circular economy principles, in which recycling plays a central role.

The main concepts and classification of the recycling types – biological, chemical, and mechanical – are characterized, with a systematic comparison of their advantages and limitations for different categories of agricultural waste. The categories of agro-industrial complex waste are systematized according to their resource potential. The economic benefits of implementing recycling technologies at AIC enterprises are analyzed: reduction of waste disposal costs, diversification of income sources through the production of biogas, compost, and feed additives, as well as decreased dependence on chemical fertilizers.

The environmental potential of recycling is assessed: reduction of greenhouse gas emissions, mitigation of soil and water contamination risks, and the practical realization of circular economy principles. An example of waste-free production implementation at the agricultural enterprise LLC Organic-D (Vinnytsia region) is provided with a detailed analysis of biogas plant performance and the effect of digestate application. The regulatory framework for waste management in Ukraine was assessed in comparison with EU practices, revealing legislative gaps, particularly the absence of specialized state incentives for agricultural waste recycling, insufficient harmonization of national legislation with EU circular economy directives, and deficiencies in the system for monitoring the disposal of organic waste, as well as structural barriers, including limited financing, underdeveloped recycling infrastructure, and a low level of environmental awareness among agricultural producers.

Special attention is given to the integration of artificial intelligence (hereinafter – AI) technologies into AIC waste management processes: computer vision systems enable automated waste sorting with accuracy up to 98 %, machine learning algorithms allow forecasting of waste generation volumes and logistics optimization with cost reductions of up to 19%, and intelligent monitoring systems ensure a reduction of equipment downtime by up to 35 %. The prospective directions for the development of recycling in the agricultural sector are defined: expanding the network of biogas plants, scaling up composting practices, attracting international investment, and improving legislative regulation.

Keywords: recycling, agro-industrial complex, agricultural waste, biotechnology, artificial intelligence, circular economy, environmental safety, waste management, sustainable development, biogas, digestate.

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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).