Oblik i finansi

2012 - 2025

Current editor(s): Valeriy Zhuk

From Institute of Accounting and Finance
Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().

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2015, issue 4

Accounting of Financial Risk Hedging Tools pp. 8-14

Svitlana Denga and Akansha Jain

Status and Prospects of Information Support Improvement for Processes of Venture Investment pp. 15-18

Viktor Zamlynskyy

Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies pp. 19-23

Volodymyr Kebko

Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems pp. 24-28

Vyacheslav Naberukhin

Methodical Support for Accounting of Operations with Hedging Instruments and Items pp. 29-37

Oksana Oliynyk and Valentyna Ksendzuk

Analysis of Approaches to Understanding of Essence of Accounting Information Quality pp. 38-45

Tetyana Plakhtiy

Accounting Support for Cost Management in Milk-Processing Companies pp. 46-52

Maryna Pravdyuk

Accounting and Analytical Support for Company Profit Management pp. 53-60

Nataliya Pravdyuk

Accounting-and-Control Support for the Companies Activity in the Context of Crisis pp. 61-66

Iryna Predko

Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax pp. 67-71

Antonina Chyrva

Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives pp. 72-78

Mykhaylo Shynkarenko

Accounting of Financial Costs in the Company: Scientific and Practical Aspect pp. 79-85

Lyudmyla Shkulipa

Mortgage Credit against Cash as Instrument of Combinatory Analysis pp. 86-91

Oleksandr Dobrovolskyi

Due Diligence as Key Instrument of Investment Expediency Analysis pp. 92-97

Alla Kasich and Yaroslava Yakovenko

Regulatory-Index Model for Evaluation of Banking Socioeconomic Efficiency pp. 98-104

Oleksiy Lysenok

Analysis and Optimization of Financial Resource Structure for Recovery of Fixed Assets of Agricultural Companies pp. 105-111

Anna Mayduda

Problems of Preferential Regime of Agricultural Business Direct Taxation in Ukraine pp. 112-117

Olena Nepochatenko, Petro Borovyk and Volodymyr Leleka

Scenario for Strategic Management of Cash Flows of Agricultural Companies pp. 118-124

Nataliya Trusova

Inspection, Limited Scope Audit and Document Audit as Main Types of Internal Control in Retail Trade Enterprises of Consumers' Cooperation pp. 125-129

Nataliya Poddubna

Integral Evaluation of Efficiency of Land Resource Management in Agrarian Sector of Economy pp. 130-137

Mykola Zos-Kior

Shaping of Demand for Cheese on Domestic Market of Ukraine pp. 138-144

Lyudmyla Pariy

Shaping of Regional Development Strategy in the Context of Transformation Paradigm: Principles of Strategic Management pp. 145-150

Svitlana Stepanova

2015, issue 3

Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting pp. 8-13

Iryna Boyarko

Accounting and Analytical Maintenance of Management by Building Assimilating Opportunities for Reproduction of Natural-Resource Potential pp. 14-19

Lesya Volyak

Cost Accounting for Product Certification in Quality Management Systems pp. 20-25

Tetyana Kaminska and Lyudmyla Shatkovska

Methods of Capital Expenditures Accounting on Mineral Reserves Exploration and Evaluation According to the Successful Efforts Method pp. 26-33

Olha Metla

About the Need to Restructure Accounting in Ukraine pp. 34-40

Valeriy Mossakovskyy

Theoretical and Methodological Bases of Accounting Product Formation pp. 41-48

Mykhaylo Prodanchuk

Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach pp. 49-54

Viktoriya Rozhelyuk

Accounting for Commercial Use of Innovative Products pp. 55-61

Nadiya Stolyarchuk

Assessment of Agricultural Companies Bankruptcy Probability pp. 62-69

Valentyna Aranchiy and Alona Lesyuk

Insurance Companies as Financial Intermediaries: World Experience and Opportunities for Ukraine pp. 70-74

Olha Vovchak and Lyudmyla Nadiyevets

Mechanism of Transfer Pricing Tax Control in Agro-Industrial Complex pp. 75-79

Yuriy Voloshyn

Budget System Decentralization: Experience of Slovakia and Prospects for Ukraine pp. 80-87

Inna Hnydiuk

Earnings Management in Auto Sector Enterprises in India: The Corporate Governance Review pp. 88-97

Sandeep Goel

Evaluation of Impact of Changes of Bank Deposit Resources on Gross Domestic Product pp. 98-101

Oleksiy Lysenok

Nature and Components of Budget Estimate in the Public Sector pp. 102-107

Kateryna Obykhod

Credit Risk Monitoring of Creditor Banks of Agro-Industrial Complex pp. 108-115

Stefaniya Onysko, Olha Sholudko and Ruslana Sodoma

Analysis of Development of Municipal Borrowing Market in Ukraine: Factors and Trends pp. 116-123

Nataliya Synyutka

Simulation Modelling of Financial Support for Agricultural Companies pp. 124-129

Lyudmyla Shapoval and Inna Perepelytsia

Control Organization of Operational Management in Industrial Company pp. 130-135

Olha Starenka

Improvement of Internal Control in Fodder Production on the Basis of Chain of Values Application pp. 136-141

Lina Chudak

Accents of Development of Innovative Companies of the Food Complex in the Movable Unstable System of Economy of Ukraine pp. 142-147

Olha Kovalenko

Marginal Analysis to Improve the Efficiency of Companies and Improve the Management of Its Level pp. 148-152

Oleksandr Kostenko and Volodymyr Krayevskyy

Social and Economic Trends in Development of the Agricultural Sector of Economy of Ukraine pp. 153-158

Mykola Krushelnytskyy

Role of Risk Management in the Organization System of Pension Management pp. 159-163

Volodymyr Rudyk

2015, issue 2

Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice pp. 8-14

Ekaterina Afanasyeva

Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis pp. 15-21

Vasyl Deriy and Stepan Popina

Accounting of Revenues from the Use of State Support for Farm Enterprises pp. 22-28

Natalia Zdyrko

Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct pp. 29-39

Volodymyr Metelytsia

Problems of Accounting of Explored Natural Resources in Mining Companies pp. 40-44

Yana Porokhnavets

Accounting for the Transition of Biological Crop Assets to Another Proprietor pp. 45-51

Leonid Suk

Accounting for Leases of Biological Livestock Assets pp. 52-58

Petro Suk

Cost Accounting of Venture Company Depending on the Stage of Its Life Cycle pp. 59-64

Olha Usatenko

Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture pp. 65-70

Nataliya Tsaruk

Political Risks and Their Assessment in Strategic Management Accounting pp. 71-75

Valentyna Khodzytska and Mariya Shyhun

Financial Aspects of Food Safety in Ukraine pp. 76-82

Kateryna Bagatska and Yana Rozina

The Essence and Correlation of the Investment Activities and Investment Process pp. 83-87

Violeta Heraymovych

Theoretical and Methodological Bases of Formation of the State Budget Resources pp. 88-92

Oksana Kondyukh

Commercial Fundraising in the Financial Support of Agricultural Production pp. 93-100

Oleksandr Somchenkov

Meta-Strategies of the Internal Control Development within the Organization pp. 101-108

Roman Voronko

Development of the Information Support of Inventories Audit within Machine Building Companies pp. 109-113

Alona Tarasenko

Assessing the Level of Income of the Rural Population in Ukraine pp. 114-119

Inna Dvornyk

Economic and Legal Nature of the Rights to Use Land pp. 120-127

Antonina Korinenko

Cluster Analysis as Method of Objects Uniformity Identification of Information-Analytical Management System pp. 128-133

Oleksandr Kostenko and Volodymyr Krayevskyy

Inter-Farm Cooperation as Base for Process-Oriented Management in Pig-Breeding pp. 134-138

Olena Mazurenko

Modeling of Consumption Level and Savings of Households in Rural Areas of Ukraine pp. 139-144

Halyna Makedon

Systematic Approach to the Solution of Transformation Research Problem of National Economy of Ukraine pp. 145-149

Nataliya Tanklevska and Larysa Potravka

Methodological Aspects of the Study of the Problems of Socio-Economic Development of Rural Areas pp. 150-157

Vadym Tkachuk

Conjunctural Characteristics of Sugar Market of Ukraine and Modelling the Market Equilibrium Options with Regard to Quotas pp. 158-167

Olena Chetveryk

2015, issue 1

Genesis and Development of Consolidated Financial Statements pp. 8-13

Kostyantyn Bezverkhiy

Commercial Agency Operations in Accounting of Tour Companies pp. 14-22

Oleh Vysochan

Accounting Model for Production of Economic Benefits from Operating Activities pp. 23-30

Svitlana Denga and Viktoriya Voronina

Accounting of Long-Term Biological Assets pp. 31-36

Valeriy Mossakovskyy and Vasyl Korytnyy

Role of Management Accounting in Accounting in General pp. 37-43

Oleksandr Panadiy

The Importance of Recording Data in the Agricultural Sector for Decision-Making pp. 44-50

Aleksandra Figurek

Domestic Practice and Foreign Experience of Budget Relations on the Level of Local Budgets pp. 51-57

Petro Borovyk, Oleksandr Rolinskyy and Kateryna Mazur

Asset Pricing and Probability of Information-based Trading: Application to the Tunisian Stock Market pp. 58-65

Tarek Bouchaddekh, Abdelfatteh Bouri and Makram Nouaili

EVA as an Indicator of Shareholders' Value Creation pp. 66-70

Sandeep Goel

Diagnostics and Management of Company Financial Potential pp. 71-76

Olena Hudz

Choice of Optimal Model for Functioning of State Regulator of Security Market in Ukraine pp. 77-80

Yulia Lupenko

Modern Technologies of Agrarian Business Venture Financing pp. 81-87

Yurii Lupenko and Volodymyr Feshchenko

Problems of Improvement in Organizational and Institutional Provision of Transfer Pricing Fiscal Regulation in Ukraine pp. 88-93

Nadiya Oliynyk

Microcrediting of Farms and Households in Countryside of Ukraine: Concept Development pp. 94-99

Olena Oliynyk

Heterogeneity of Unobserved Processes as Estimation Criterion of Economic Situation pp. 100-107

Volodymyr Semtsov

Government Regulation of Innovative Trend in Development of Animal-Breeding pp. 108-113

Lesya Sus

Ways to Maximize Public Revenues from Travel Industry pp. 114-119

Tetyana Tomnyuk

Macroeconomic Analysis of Agriculture Financial Potential Formation Factors pp. 120-125

Nataliya Trusova

Control over Costs of Production of Meat Products pp. 126-133

Tetyana Mishchenko

Results of Support for Agriculture during the CAP Implementation in Poland pp. 134-144

Marek Wigier

Joint Activity without Establishing a Legal Entity: Comparison with Similar Forms of Collaboration pp. 145-151

Nataliya Harapko

Implementation of Innovative Model of Ukraine in Crisis Conditions: Aspects of Social and Food Supply Security pp. 152-158

Olha Kovalenko

Branch-Related Specificity in Functioning and Development of Regional Agrarian Sphere pp. 159-166

Serhiy Nadvynychnyy