Accounting and Finance

Accounting and Finance

Basic info

  • Publisher: 'Institute of Accounting and Finance' Company with Additional Liability
  • Country of publisher: ukraine
  • Date added to EuroPub: 2019/Sep/28

Subject and more

  • LCC Subject Category: Economics, Economics, Business, Finance, Finance and Financial Services, Marketing, Management, Banks and Banking, Accounting
  • Publisher's keywords: Accounting, Finance, Economics, Banking, Marketing
  • Language of fulltext: ukrainian, english, russian, polish, german
  • Time from submission to publication: 10 weeks

Publication charges

  • Article Processing Charges (APCs): Yes, 50 USD
  • Submission charges: No
  • Waiver policy for charges? Yes

Open access & licensing

  • Type of License: CC BY-NC
  • License terms
  • Open Access Statement: Yes
  • Year open access content began: 2004
  • Does the author retain unrestricted copyright? False
  • Does the author retain publishing rights? False

Best practice polices

  • Permanent article identifier: DOI
  • Content digitally archived in:
  • Deposit policy registered in:

This journal has '287' articles

Accounting in the Agricultural Service Cooperatives

Accounting in the Agricultural Service Cooperatives

Authors: Mykhaylo Shynkarenko
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Abstract

Due to the sufficient development of legal framework in Ukraine, recently the scope of agricultural cooperatives has expanded, that promotes social development of rural areas, job creation, reducing food prices. The article elucidates the principles of accounting and accounting policies in agricultural service cooperatives. Based on a written questionnaire for accountants, the conditions of accounting in agricultural service cooperatives are being assessed and its current methodological and methodical support is provided. The factors of internal and external environment that influence the formation of accounting policy for agricultural service cooperatives were defined. The relationship between accounting form and tax system and legal criteria for identifying agricultural service cooperatives was revealed. Results of the conducted study indicate the need for improving accounting and accounting policies in agricultural service cooperatives with the aim of adapting to the economic and legal principles of operation of such entities.

Keywords: agricultural service cooperatives, Accounting, accounting policy, operating results taxation
Financial Aspects of Social Infrastructure Development in Ukraine

Financial Aspects of Social Infrastructure Development in Ukraine

Authors: Maria Trofymenko
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Abstract

The article estimates the efficiency of financing of social infrastructure based on the study of the dynamics of quantitative indicators of social sectors functioning and identify strategic priorities for its further development. The dynamics of quantitative development indicators of social infrastructure sectors during 2002-2012 are being analyzed. Demonstrated the predominance of distribution of budget expenditures for administrative needs and support of current operation of institutions of social infrastructure by the example of Lviv region. Attention is focused on the need to change the model of financing of social infrastructure of Ukraine for its effective development. According to the author, scaling up public and private partnerships and attraction of private investment in financing social infrastructure will improve the performance of social sectors and expand the base of financial resources of the field, going beyond the limited budget funding opportunities. It is proved that the use of self-financing and private investment facilitates contributes to the stable level of funding, creating opportunities to overcome the existing problems and the development of financing of social infrastructure of Ukraine.

Keywords: social infrastructure, financing, financial resources, Private Investment, financing strategy
Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets

Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets

Authors: Borys Zanko
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Abstract

The article investigates theoretical and methodological aspects of cost accounting for repairs and improvement (upgrade, modification, finishing, retrofit, renovation) of fixed assets. The purpose of the article is to highlight the existing procedure of cost accounting for repairs and improvement of fixed assets and to develop recommendations for enhancement of legislation concerning such expenses in accounting. The object of the study is the set of theoretical and methodological issues of operations accounting of repairs and improvement of fixed assets. The attention also paid to the norms of the tax laws governing the interpretation of costs in tax accounting associated with the repairs and improvement of fixed assets. The study proposed to amend the legislation that will reduce the number of differences between the value of fixed assets represented in the bookkeeping (financial) accounting after concluding repairs and improvements of fixed assets and their value taken into account in tax accounting.

Keywords: costs, fixed assets, fixed assets repairs, improvement of fixed assets, fixed assets acquisition cost
Practical Conceptualization of Information and Analytical Support for Restoration Management  of Livestock Sector Biological Capital

Practical Conceptualization of Information and Analytical Support for Restoration Management  of Livestock Sector Biological Capital

Authors: Tetyana Kineva
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Abstract

This article explores the features of the practical implementation of the concept of information and analytical support of the development and use of livestock sector biological capital. The necessity of differentiating the information requests of managers of different managerial time levels is being substantiated. The article argues the usability of the concept of strategic level information and analytical support, the implementation of the objectives of which is a prerequisite for optimization of not only production processes, but also agricultural enterprise as a whole. It is determined that the priority task for information and analytical support of process management for development and use of livestock sector biological capital is to meet the information needs of users of different management levels. For this reason it is necessary to create data flows, the scheme of their methodological processing and implementation, taking into account not only the current problems of the management process of livestock biological capital reproduction, but also covering the strategic goals of the company. Diversification of management process tasks for livestock biological capital reproduction is due to the difference in their goals and methods of implementation.

Keywords: livestock capital biological reproduction, extrapolation forecasting, information and analytical support, management
Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism

Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism

Authors: Oleksandr Panadiy
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Abstract

This article provides a brief overview of guidelines developed for the purposes of accounting support for management of expenses and calculating the cost of goods (works, services) in agriculture sector of Ukraine and in other economic sectors, particularly in construction, trade, transport and so on. Based on the comparative analysis, the common and differ structural logic elements in processed guidance documents are being defined. Separation of these differences made it possible to identify the main benefits of Methodological recommendations for planning, accounting and calculation of costs of goods (works, services) in agricultural enterprises over the similar developments in other sectors, as well to establish key shortcomings of this document, describing the need for its improvement. The directions for harmonization of the guidelines with practical needs and national accounting regulations are outlined with the aim to develop management accounting in agricultural production.

Keywords: management accounting, costs of production, standardization of accounting, Agriculture
Удосконалення державної підтримки сільськогосподарського страхування

Удосконалення державної підтримки сільськогосподарського страхування

Authors: Yulia Aleskerova
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Abstract

У статті досліджено особливості сільськогосподарського страхування з державною підтримкою в Україні та висвітлено досвід зарубіжних країн в цій сфері. Відмічено значну варіативність державної підтримки сільськогосподарського страхування, одночасне застосування як методів планової економіки, так і ринкових важелів. Оцінено загальний стан вітчизняного сільськогосподарського страхування та розкрито наявні недоліки. Приведено динаміку показників бюджетних видатків на підтримку страхування у сільському господарстві та обсяги прибутку для порівняння ефективності бюджетних програм. Подано рекомендації щодо подальшого розвитку вітчизняного сільськогосподарського страхування на основі удосконалення державної підтримки. В руслі державної політики регулювання розвитку сільського господарства запропоновано підходи до побудови системи підтримки сільськогосподарського страхування за участю держави та комерційних структур. Звернуто увагу на необхідність формування Стратегії розвитку сільськогосподарського страхування з державною підтримкою на середню та довготривалу перспективу.

Keywords: Agricultural insurance, effectiveness of state support, budget insurance products for agriculture, Agricultural Insurance Pool
Evaluation of Investment and Crediting Capacity of Agricultural Sector Enterprises

Evaluation of Investment and Crediting Capacity of Agricultural Sector Enterprises

Authors: Oleksandr Petruk, Iryna Hryhoruk
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Abstract

Involvement of credit investments in agriculture is essential for the development of agricultural enterprises. During activation of investment and crediting activities of banks, the agricultural enterprises must have characteristics of attractive objects for investment. The purpose of the article is to assess the current state of the property providing agricultural enterprises to determine their credit and investment potential. Concluded the analysis of the main activity indicators of agricultural enterprises, availability of a stable source of repayment of loans and their proper maintenance. Established trends in repayment of overdue loans in agriculture sector. Also reviewed the property conditions of agricultural companies and the estimated amount of credit investments that can be raised under its bail. Established that the agricultural business is under development and expansion. In particular, steady growth trend indicators of production volume and profit evidence it. The relation between the growth in crediting and the corresponding increase in production and income is being defined, which makes it possible to assert the need for crediting investments for development and availability of stable source of return.

Keywords: agricultural enterprises, solvency, Credits, fixed assets, credit resources, mortgage of agricultural land
Indicators of Information and Analytical System of Enterprise Management

Indicators of Information and Analytical System of Enterprise Management

Authors: Oleksandr Kostenko
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Abstract

The article is devoted to the definition and justification of indicators of information and analytical management system of the enterprise, providing high-quality decision-making. The essence of the concepts of ‘information’ and ‘information and analytical system’ is disclosed and the scheme of information transformation into information and analytical system of company management is being analyzed. Concluded the dispersion of information and analytical system structure to the level of aggregation of qualitative and quantitative indicators that describe the development vector of any object, process or outcome and, varying in composition and dynamics, become indicators for assessing the appropriate operation of the business segment. Justified the set and provided the deep characteristic of information and analytical system indicators, generated from external and internal sources of information and facilitate the implementation of the basic functions of information and analytical management system. Implementation by company managers of the complex of analyzed indicators of information and analytical management system will guarantee the development, adoption and implementation of effective management decisions.

Keywords: information, index, Indicator, information and analytical management system
Controlling of Expenses in Crisis Financial Management

Controlling of Expenses in Crisis Financial Management

Authors: Dmytro Savchuk
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Abstract

The article is devoted to defining the role of controlling the costs in implementing of anti-crisis strategy in the enterprise, identifying opportunities to mobilize reserves to reduce costs using innovative methods of controlling the costs, including the method of planning and cost control for individual processes. We consider a range of issues concerning the application of methods and tools of controlling the costs in the framework of anti-crisis strategy in the enterprise. It is determined that the cause of the crisis in many enterprises are high costs resulting from poor management and allocation of indirect costs. Proved the ways of identifying the reserves to reduce costs, including through the use of the method of planning costs for individual processes (ABC method). Defined the stages of implementation of process-by-process method of controlling costs and the order of integration in crisis management. Formalized the model of cost management on the basis of ABC. Grounded the proposal for comprehensive use of ABC method and business process reengineering.

Keywords: controlling of costs, methods of cost planning and control, business processes, costs
Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

Authors: Vasyl Pihosh
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Abstract

The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 ‘Inventory’, International standard of accounting in the public sector 12 ‘Inventory’, particularly, the recognition of inventory procedure, its expected useful economic life, classification and evaluation of the inventory, methods of disposal. The criteria for determining the initial and the balance value of inventories were examined. Special attention is paid to methodological and methodical aspects of accounting for inventories under the Regulation, which entered into force on 01.01.2014. This Regulation is transitional regulatory document towards the transformation of inventory accounting in the public sector in terms of harmonization of national accounting system with international standards.

Keywords: inventory, standards, Accounting, public sector entities
Development of Accounting Policies 
of Agricultural Enterprises

Development of Accounting Policies of Agricultural Enterprises

Authors: Maryna Dubinina, Oksana Boyeva
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Abstract

Today, the availability of different approaches to understanding the nature of accounting policies indicates about incomplete scientific research in this area. The purpose of the article is to evaluate the features of development of accounting policy of agricultural enterprises with the aim of identifying the ways to improve the accounting process, drawn on the example of a separate business entity. The article analyses the features of accounting policy of agricultural enterprises as business entities with specific objects of accounting, the current legal regulation of accounting policies, its level and methodological support. The article contains the study of the main components of the entity's accounting policies and mechanisms for their implementation. Attention is focused on the importance of internal audit for the purpose of correspondence with the provisions of company's accounting policies. It is proposed to include information completeness control in the accounting software of additional procedures that promote the principles of accounting policies adopted in the enterprise.

Keywords: agricultural enterprise, working chart of accounts, internal audit software, accounting policies
Індикатори інформаційно-аналітичної системи управління діяльністю підприємства

Індикатори інформаційно-аналітичної системи управління діяльністю підприємства

Authors: Oleksandr Kostenko
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Abstract

Стаття присвячена визначенню та обґрунтуванню індикаторів інформаційно-аналітичної системи управління діяльністю підприємства, що забезпечують прийняття якісних управлінських рішень. Розкрито сутність понять «інформація» та «інформаційно-аналітична система» та проаналізовано схему перетворення інформації в інформаційно-аналітичну систему управління діяльнісю підприємства. Проведено дисперсування структури інформаційно-аналітичної системи до рівня агрегування якісних і кількісних показників, які описують вектор розвитку будь-якого об'єкта, процесу чи результату і, змінюючись в складі та динаміці, перетворюються на індикатори оцінки відповідного сегменту функціонування підприємства. Обгрунтовано набір та наведено змістовну характеристику індикаторів інформаційно-аналітичної системи, що формуються із зовнішніх та внутрішніх джерел інформації і сприяють реалізації основних функцій інформаційно-аналітичної системи управління. Впровадження менеджерами підприємства комплексу обгрунтованих індикаторів інформаційно-аналітичної системи управління забезпечить розробку, прийняття та реалізацію ефективних управлінських рішень.

Keywords: information, index, Indicator, information and analytical management system
Облік податку на прибуток: проблеми та шляхи їх вирішення

Облік податку на прибуток: проблеми та шляхи їх вирішення

Authors: Antonina Chyrva
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Abstract

В обліку при розрахунку податку на прибуток можуть виникають відмінності, що зумовлені розбіжністю оновлених норм національних положень (стандартів) бухгалтерського обліку та Податкового кодексу України. Тому актуальним є пошук шляхів удосконалення методики та організації облікових процедур з податку на прибуток. Зокрема, доцільно згрупувати існуючі вказівки та на їх основі розробити раціональний алгоритм обліку податку на прибуток для суб’єктів підприємництва. Стаття присвячена обґрунтуванню практичної адаптації законодавчої бази та методичних вказівок щодо обліку податку на прибуток як важливої ланки у механізмі прийняття управлінських рішень. Розкрито проблеми, що виникають в процесі обліку податку на прибуток. На основі вивчення норм діючих нормативно-правових документів виокремлено етапи визначення податкового прибутку (збитку) звітного періоду згідно норм П(С)БО. Представлено методику визначення податку на прибуток згідно норм Податкового кодексу України. Здійснено порівняльний аналіз методик розрахунку податкового прибутку (збитку) звітного періоду та окреслені напрями удосконалення облікових процедур по податку на прибуток.

Keywords: Accounting, Income Tax, income tax calculating method, tax differences, Tax Code of Ukraine
Theoretical Basis of Credit Support as a Factor of Economic Growth of Agricultural Enterprises

Theoretical Basis of Credit Support as a Factor of Economic Growth of Agricultural Enterprises

Authors: Halyna Korniychuk
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Abstract

An important factor of economic growth of agricultural enterprises is sufficient financial support, which contains significant proportion of loans. The selection of optimal structure of financial support resources is vital in a market economy. Progress in bank lending is caused by the development of market economy, where the relationship between banks and borrowers comes to the fore. This article attempts to determine the place of credit as a factor of financial support of economic growth for agricultural enterprises. In particular, it is considered the mechanism of bank crediting of business, which is determined for each commercial bank individually. It is defined that currently the crediting of agricultural enterprises is under development: formed and adopted regulatory framework, credit co-operatives in rural areas are in a constant progress. At the same time, there are necessities of creation and implementation of the integrated system of financial support of innovations, including the mechanisms of cheaper loans and encourage banks to credit innovation projects in agriculture.

Keywords: credit, financing, economic growth, agricultural enterprises, credit co-operatives
Теоретичні основи кредитного забезпечення як фактору економічного зростання сільськогосподарських підприємств

Теоретичні основи кредитного забезпечення як фактору економічного зростання сільськогосподарських підприємств

Authors: Halyna Korniychuk
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Abstract

Важливим фактором економічного зростання сільськогосподарських підприємств є достатнє фінансове забезпечення, вагому частку якого складають кредитні ресурси. Вибір оптимальної структури джерел фінансового забезпечення має велике значення за умов ринкової економіки. Поступ банківського кредитування обумовлюється розвитком ринкового господарства, де стосунки між банком та позичальником виходять на перший план. У статті зроблена спроба визначення місця кредиту як фактору фінансового забезпечення економічного зростання сільськогосподарських підприємств. Зокрема розглянуто механізм банківського кредитування підприємницької діяльності, який визначається для кожного комерційного банку окремо. Встановлено, що на даний час кредитування сільськогосподарських підприємств перебуває на стадії розвитку: розроблена і прийнята нормативно-правова база, розвивається кредитна кооперація на селі. В той же час, існує необхідність розроблення та запровадження комплексної системи фінансової підтримки інноваційної діяльності, зокрема щодо механізмів здешевлення кредитів і заохочення банків до кредитування інноваційних проектів в сільському господарстві .

Keywords: credit, financing, economic growth, agricultural enterprises, credit co-operatives

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