{"id":13846,"date":"2020-07-20T10:14:18","date_gmt":"2020-07-20T07:14:18","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=13846"},"modified":"2020-09-04T13:07:00","modified_gmt":"2020-09-04T10:07:00","slug":"accounting-functions-in-shaping-the","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/accounting-functions-in-shaping-the\/","title":{"rendered":"Hutsalenko, L. & Palahuta, N. Accounting Functions in Shaping the Quality of Organic Products"},"content":{"rendered":"

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JEL Classification<\/strong>: M40, M42, L15.
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V21(2020)-12<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Hutsalenko Liubov<\/strong>, D.Sc. (Economics), Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-5181-8652<\/a>
\ne-mail:<\/strong> lyboffv@gmail.com<\/a><\/p>\n

Palahuta Natalia<\/strong>, Master of Economics, Faculty of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong>\u00a00000-0002-7633-1936<\/a>
\ne-mail:<\/strong> nataliapalahuta@gmail.com<\/a><\/p>\n

 <\/p>\n

Accounting Functions in Shaping the Quality of Organic Products<\/strong><\/p>\n

 <\/p>\n

Abstract. Introduction <\/strong>The article considers the development of organic production in Ukraine. The characteristics of producers and the list of organic products that are in demand among the population of Ukraine are given. Here are the top 10 export products. The factors that shape eating habits in humans are outlined, in particular: economic (cost, income and affordability), physical (affordability, education and skills), social (culture, family and diet), psychological (mood, stress and guilt) and personal (attitudes, beliefs and knowledge about food). The conditions of certification of certain types of organic products are given. The rules to be followed by legal or natural persons who have passed the certification of organic production and which directly proportionally affect the organization of accounting for the production of organic products are highlighted.<\/p>\n

It is substantiated that quality assurance of organic products is possible under the condition of efficiency of the control function of accounting and the built-in chain of control elements in the management system. The influence of accounting functions on increase of effective information components of production of organic products is proved, in particular: managerial control provides performance of control function; the relationship of responsibility centers and income are aimed at performing the prognostic function of accounting and performance of the business entity; international experience will ensure the effectiveness of the communication function.<\/p>\n

Purpose <\/strong>of the article is to study of the influence of accounting functions on the formation of qualitative characteristics of organic production.<\/p>\n

Results. <\/strong>The influence of accounting functions on increase of effective information components of production of organic products is proved, in particular: managerial control provides performance of control function; the relationship of responsibility centers and income are aimed at performing the prognostic function of accounting and performance of the business entity; international experience will ensure the effectiveness of the communication function.<\/p>\n

Conclusions. <\/strong>Organic agricultural production has great potential and is one of the tools to improve the economic, social and environmental situation in Ukraine. Ensuring the quality of organic products is possible provided the effectiveness of the control function of accounting and the built-in chain of control elements in the management system.<\/p>\n

Keywords: <\/strong>accounting; functions; quality; organic products; accounting organization; control; management.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Marchuk, U. & Fabiianska, V. (2017). Product quality as a condition for maximisation of profit: accounting and control aspects. Ekonomicnij Casopis \u2013 XXI (Economic Annals-XXI),<\/em> 163(1-2(1)), 85-90.<\/li>\n
  2. The world of organic agriculture. Statistics and emerging trends 2020. Retrieved from: https:\/\/shop.fibl.org\/chde \/mwdownloads\/download\/link\/id\/1294\/<\/li>\n
  3. Bojko, L. O. (2018). Organic production is the key to Ukraine’s food security. Zbirnyk tez II Vseukrains’koi naukovo-praktychnoi internet-konferentsii \u00abPublichne upravlinnia ta administruvannia u protsesakh ekonomichnykh reform\u00bb, <\/em>125-126 [in Ukr.].<\/li>\n
  4. Vymohy do sertyfikatsii orhanichnoho roslynnytstva. Retrieved from: http:\/\/www.organicstandard.com.ua \/files\/cropproduction\/ua\/ [in Ukr.].<\/li>\n
  5. Viniukova, O. B. (2018). Realities and prospects of development of organic production in Ukraine. Rehional’na ekonomika ta upravlinnia<\/em>, 3 (21), 17-22 [in Ukr.].<\/li>\n
  6. Zakharova, D. S. (2015). Efficiency of production of organic products of agricultural enterprises (Ph.D. Thesis). Natsional’nyj universytet vodnoho hospodarstva ta pryrodokorystuvannia. Rivne [in Ukr.].<\/li>\n
  7. Kasych, A. (2016). The conceptual apparatus of the term “finished product” as an object of accounting. Visnyk Kyivs’koho natsional’noho universytetu imeni T. Shevchenka<\/em>, 11 (188), 33-36 [in Ukr.].<\/li>\n
  8. Kirejtsev, H. H. & Nekhaj, V. A. (2009). Accounting and analytical system of an agricultural enterprise in the conditions of crisis management. Oblik i finansy APK<\/em>, 3, 84-90 [in Ukr.].<\/li>\n
  9. Kostyshyn, N. S. (2017). The value of finished products and features of the organization of its accounting at meat processing enterprises. Ekonomika i suspil’stvo<\/em>, 11, 515-522 [in Ukr.].<\/li>\n
  10. Kurman, T. (2018). Problems of legislative support for the production of organic livestock products. Pidpryiemnytstvo, hospodarstvo i pravo<\/em>, 12, 153-157 [in Ukr.].<\/li>\n
  11. Mel’nychuk, Ya. P. (2016). Documenting the costs and output of crop production of organic origin. VISNYK ZhDTU<\/em>, 2 (76), 27-32 [in Ukr.].<\/li>\n
  12. Moroz, Yu. Yu. & Tsal’-Tsalko, Yu. S. Accounting support of economic activity of producers of organic products. Retrieved from: http:\/\/ir.znau.edu.ua\/bitstream\/1234567 89\/8415\/1\/Organik_2017_289297.pdf [in Ukr.].<\/li>\n
  13. Novak, N. P. (2016). Management of the development of agricultural formations for the production of organic products. Naukovyj visnyk Khersons’koho derzhavnoho universytetu<\/em>, 18, 64-<\/li>\n
  14. Verkhovna Rada of Ukraine (2019). On the basic principles and requirements for organic production, circulation and labeling of organic products (Act No. 2740-VIII, July 3). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/2496-19 [in Ukr.].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 09 April 2020<\/p>\n

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    Hutsalenko, L. & Palahuta, N. (2020). Accounting Functions in Shaping the Quality of Organic Products. Modern Economics<\/em>, 21(2020), 77-83. DOI: https:\/\/doi.org\/10.31521\/modecon.V21(2020)-12.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M40, M42, L15. DOI: https:\/\/doi.org\/10.31521\/modecon.V21(2020)-12 [\/vc_column_text][vc_column_text] Hutsalenko Liubov, D.Sc. (Economics), Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine ORCID ID: 0000-0001-5181-8652 e-mail: lyboffv@gmail.com Palahuta Natalia, Master of Economics, Faculty of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv,
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