Bioekonomika ta agrarnii biznes最新文献

{"title":"METHODOLOGICAL ASPECTS OF DOCUMENTATION OF FINISHED PRODUCTS","authors":"TETIANA SLIESAR, YEVHENIIA SHARA, LIDIІA AVRAMCHYK","doi":"10.31548/economics14(3).2023.087","DOIUrl":"https://doi.org/10.31548/economics14(3).2023.087","url":null,"abstract":"The aim of the article is to study the features of documenting operations related to the production and inventory of finished products, as well as to find ways to improve it in order to ensure control over the execution of tasks for the production of finished products in accordance with the contractual assortment at all stages of its movement. The methodological basis of the research is the dialectical method of cognition of economic phenomena and processes, scientific works, materials of periodical issues. General scientific research methods such as induction, deduction, synthesis, and comparison were also used in the research. Normative and legislative acts on the documentary registration of economic operations related to the accounting of the movement of finished products were taken into account. In summarizing the analysis of scientific sources, the problems of documenting primary accounting operations of finished products are examined (including the documentation of certain specific costs characteristic of manufacturing enterprises, as well as the documentation of operations in individual production units, taking into account the peculiarities of the production process). The features of organizing the accounting of finished products at the stage of primary accounting and methods of inventorying finished products are highlighted. The necessity of developing and approving a document circulation schedule for the movement of finished products is justified. The conduct of quantitative accounting of finished products by types and storage locations using card-based and non-card-based methods is summarized. The expediency of introducing automated document circulation and the need to control the preservation of all primary documents, accounting registers, financial and other reports generated in electronic media within specified time frames are justified. Practical Significance: In the future, it is recommended to document finished products using specialized forms of primary documents, taking into account the specific features of the production process of certain manufacturing enterprises.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136306001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ENSURING EFFECTIVE MANAGEMENT OF THE CREDIT PORTFOLIO OF A COMMERCIAL BANK IN THE CONDITIONS THE MODERN CRISIS","authors":"О. Zharikova, O. Pashchenko, Marina Smalyuh","doi":"10.31548/economics14(2).2023.046","DOIUrl":"https://doi.org/10.31548/economics14(2).2023.046","url":null,"abstract":"The purpose of the publication is research on ensuring effective management of the bank's credit portfolio and finding ways to expand bank lending in the leading sectors of the economy. Practical calculations were carried out on the basis of JSC CB «PrivatBank» for the years 2019-2022. It was determined that the bank's credit activity is one of the important sources of attracting funds to the country's economy and ensuring its optimal functioning. To achieve the goal, general scientific methods were used: observation, comparison, abstraction, grouping, statistical methods, observation, methods of analysis and synthesis, induction and deduction. According to the main results of the study, it was proved that: one of the directions of credit portfolio management of JSC CB «PrivatBank» is the stabilization of the portfolio by diversification of risks, which forms a dual approach to its management; financial institutions are obliged to implement new requirements for the development and implementation of non-performing asset management processes, problem asset management strategies, control and reporting on the implementation of the problem asset management strategy; the development of a problem assets management strategy in accordance with the Regulation will contribute to the improvement of the efficiency of the management of the credit portfolio of each banking institution, in particular JSC CB «PrivatBank». The practical significance of the obtained results lies in the most important factor in overcoming the consequences of the financial crisis and resuming economic growth, namely the growth of bank credit investments, which is impossible without proper organization of credit risk management.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70000328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE INFLUENCE OF BEHAVIORAL BIASES ON FINANCIAL MANAGERS’ DECISION MAKING","authors":"N. Davydenko, Natalia Wasilewska, O. Kliuchka","doi":"10.31548/economics14(1).2023.002","DOIUrl":"https://doi.org/10.31548/economics14(1).2023.002","url":null,"abstract":"Behavioral Finance becomes more important in connection with the massive work of financial professions, when the accounting and financial work created should ensure the uninterrupted functioning of finances in conditions of their permanent orientation to changing human needs. In conditions where the algorithms created on the basis of classical finances do not take into account the irrational moments of human behavior, behavioral tools become a means to prevent crashes of new mechanisms for finance functioning in a new digital economy. The purpose of the article is to study the basic theories as well as the stages of formation and development of behavioral finance as an important area of financial research and to justify the need for its further evolution in modern conditions. The article consistently reveals the economic essence and role of behavioral finance and the principles of effective interaction of business entities in the context of behavioral economics, which should be based on the principles of trust, information transparency, coherence of interests, responsibility, compliance with ethical standards, financial inclusion, and mutual benefit. The necessity of behavioral finance study as an independent direction of modern financial research is considered. The basic theories and stages of the formation and development of behavioral finance are highlighted. The article outlines the criteria for substantiating and choosing managerial decisions. The features of the behavioral model and factors influencing the making of an irrational decision by a business entity are revealed. The most common effects that provoke irrational behavior of economic entities are highlighted. Some aspects of behavioral finance’s influence on the decisions of enterprises’ financial managers are revealed with the definition of the role of incentive motives and psychological factors in the choice of an individual’s financial behavior model and their investment decision-making. The necessity of further research on individuals’ behavioral strategies in modern financial research is grounded model and their investment decision-making. The necessity of further research on individuals’ behavioral strategies in modern financial research is grounded","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70000461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CONCEPTUAL BASIS OF POST-WAR TRANSFORMATIONS OF AGRICULTURE OF UKRAINE","authors":"O. Nechyporenko, V. Rossokha","doi":"10.31548/economics14(2).2023.113","DOIUrl":"https://doi.org/10.31548/economics14(2).2023.113","url":null,"abstract":"Stable and efficient functioning of agriculture has gained priority importance in ensuring food independence of the country. However, the Russian military invasion and temporary occupation of part of the territory of Ukraine caused significant destructive consequences in the agricultural sphere. The purpose of the article is to analyze the state of agriculture during the war and outline the structural transformation during the post-war reconstruction period. The task is outlined by determining the amount of losses in the agricultural sector from Russian aggression and choosing the vector of transformational shifts in its post-war reconstruction and further development. The empirical base includes information from the Institute of Agrarian Economics, the Ministry of Agrarian Policy and Food of Ukraine, scientific and review publications. Theoretical and applied processing of information is based on tabular methods ‒ to build series of production dynamics and outline agricultural production management systems; methods of system analysis ‒ for comparative characteristics of the functioning of the individual and corporate sectors of agriculture, identifying the causes and consequences of the problematic situation in the industry; abstraction ‒ to highlight the most essential signs, properties and connections that characterize the development of the agricultural sector; substantiation and generalization ‒ to establish the regularities of the further development of agriculture. As a result of the study, it was established that the agricultural sector of Ukraine's economy suffered significant losses from hostilities. The advantages and disadvantages of the individual and corporate sectors of agriculture are substantiated. The advantages and disadvantages of the corporate sector or wholesale agrarian business in Ukraine are presented on the example of the functioning of agricultural holdings. The advantages of the individual sector in ensuring the domestic consumer market have been proven. The ways of post-war reconstruction of agriculture based on the principles of farming in accordance with the recommendations of the UN and the common agrarian policy of the European Union are substantiated.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70000763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SPECIFICATIONS OF INTERNATIONAL LEASING","authors":"Oleksandr Tsiomalchuk, O. Kireitseva","doi":"10.31548/economics14(2).2023.058","DOIUrl":"https://doi.org/10.31548/economics14(2).2023.058","url":null,"abstract":"The purpose of the publication is to analyze the specifics of international leasing through the study of the sectoral and sectoral specifics of leasing operations. This issue is especially relevant in the conditions of the current economic crisis caused by the full-scale war on the territory of Ukraine. To achieve the goal, general scientific methods were used: statistical and calculation-mathematical ‒ with the help of which all the necessary initial information for the analysis of the specifics of leasing operations was formed; analysis ‒ to assess its effectiveness using investment project effectiveness assessment indicators. Using the method of scientific generalization, the relevance of the topic in the conditions of the economic crisis was revealed. To form the basis of the research, first of all, the dynamics of the development of leasing in different countries was analyzed. The main results of the research, representing a scientific novelty, were: the developed mechanism for concluding and implementing a leasing agreement, analyzed the features of the state regulation of the leasing market of some leading countries of the world. Each country has its own national characteristics and differences in the implementation of leasing operations. International leasing relations at the same time include important elements of credit transactions, investment, rental and commercial activities, which are closely combined and interpenetrate with each other, forming a new organizational and legal form of business. International leasing can be considered a form of export-import of capital, since the reasons for capital migration are the reasons for the export and import of the leasing transaction. The practical significance of the obtained results is that the developed mechanism for concluding and implementing a leasing agreement can be used by both private enterprises and state institutions that conclude leasing agreements. In order to ensure the development of international leasing in Ukraine, it is necessary at the state level to support the development of leasing in general, to improve the current legislation in accordance with international leasing norms, to introduce investment tax benefits for the import of high-tech equipment.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70001061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ECONOMIC VALUE AND ECONOMIC ATTRACTIVENESS OF OATS IN THE CONTEXT OF THE DEVELOPMENT OF A NICHE PRODUCTION","authors":"ANATOLIY DIBROVA, LIUDMYLA STEPASYUK","doi":"10.31548/economics14(3).2023.045","DOIUrl":"https://doi.org/10.31548/economics14(3).2023.045","url":null,"abstract":"The article reveals the economic value and economic attractiveness of oat production as one of the main niche grain crops. Considering the important role of oats, its advantages compared to other niche crops were outlined. It is substantiated that the economic attractiveness of its production is largely determined by its multifunctionality. The dynamics of oat production in Ukraine by category of farms was studied. The rating of oat production by regions of Ukraine was carried out, and the volume of its receipt at processing enterprises was considered. The dynamics of indicators of the economic efficiency of oat production in agricultural enterprises are analyzed and the prospects for the development of the production of niche grain crops are outlined. The authors prove that the use of niche crops in crop rotation allows to reduce the dominance of sunflower and rapeseed, the excessive cultivation of which greatly depletes the soil, and to diversify the existing grain-oil specialization of Ukrainian agriculture. The authors also reveal other advantages of growing niche crops (high profitability, diversification of production) and disadvantages (high cost of seed material and cultivation technologies, instability of demand for most niche crops, significant price fluctuations, uncertain amount of expected profit). It was established that an important feature of growing niche crops is the high resource intensity of their production. On the basis of the conducted research, we came to the conclusion that: oats are a high-value agricultural crop; oat grain production is potentially economically attractive; cultivation of niche grain crops is one of the most promising areas of development of small and medium-sized commodity producers, based on the fact that small farmers cannot compete with agricultural holdings in the production of traditional agricultural crops, so they should master the production of niche products; cultivation of niche crops will enable small enterprises to enter international markets and offer unique products.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136305992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DEVELOPMENT OF THE MARKETING STRATEGY OF AGRICULTURAL SECTOR ENTERPRISES ON THE GRAIN MARKETS OF UKRAINE AND THE PEOPLE'S REPUBLIC OF CHINA","authors":"In Zhofan, O. Pashchenko, O. Zharikova","doi":"10.31548/economics14(1).2023.004","DOIUrl":"https://doi.org/10.31548/economics14(1).2023.004","url":null,"abstract":"The article examines and substantiates the development of marketing strategies of agricultural sector enterprises on the grain markets of Ukraine and the People's Republic of China. In the grain economy of Ukraine, there is an increase in production volumes from 70.06 million tons in 2018 to 84 million tons in 2021, and this gave it the opportunity to become one of the powerful producers and exporters of grain crops in the world grain market. This was facilitated by: improvement of grain cultivation technologies, grain processing, drying and fumigation systems, creation of modern micro-irrigation systems, implementation of integrated plant protection and nutrition systems in response to climate change, constant improvement of elevator capacities, improvement of the grain storage system. The Chinese market is interesting for Ukrainian exporters. It is the most promising, both from the point of view of economic potential, and from the possibility of increasing the volume of domestic grain supply. After all, the People's Republic of China is a billion-dollar consumer market, taking into account world trade statistics, the main trading partner of many developed countries. This country is among the top ten economies in the world, ranks third in terms of absolute growth and is among the top five importers of domestic agricultural products. The issue of the development of the marketing strategy of agricultural enterprises was studied by prominent domestic and foreign scientists, including: A. Oliynyk, Yu. Turgelya, Yu. Sokolovska, O. Yerankin, R. Logosha, T. Marusei T., N. Murtazina and others. The formation of marketing strategies for increasing the competitiveness of enterprises was studied by: L. Balabanova, V. Gerasimchuk, O. Zozulyova, Yu. Ivanova, O. Kanishchenko, V. Kardash, N. Kudenko, A. Starostina, O. Tyshchenko and others. J. Bisena, R. Kumar, J. Beckman, J. Sheth, J. Zabel investigated the issues of agricultural marketing, electronic agricultural market, and state participation in ensuring the sustainable development of agricultural production. The main methods and information base of the research are: materials of periodicals, works of scientists, Internet sources, statistical information (FAOSTAT, Worldbank), obtaining information through an expert interview (in online format, using modern means of video communication), sample research respondents (30 real interviews, including 12 interviews from Ukraine and 18 from China), scientific and methodical literature. The research also used econometric and economic-statistical research methods (score method, SWOT analysis method, visualization methods, including the method of graphical data interpretation). All calculations provided in this study were carried out using Microsoft Excel spreadsheet software. The use of this software significantly increases the possibilities of practical application of the proposed strategies, since a significant number of farms do not have the opportunity to att","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70000485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INSTRUMENTATION OF REGULATION IN THE ASPECT OF SNAIL BREEDING IN SPAIN AND ITS IMPACT ON THE COUNTRY’S ECONOMY","authors":"A. Yatsun","doi":"10.31548/economics14(1).2023.006","DOIUrl":"https://doi.org/10.31548/economics14(1).2023.006","url":null,"abstract":"The paper explores the current state of snail farming in Spain, which includes production technologies, markets and the economic impact of the snail business. It includes an in-depth analysis of the methods used to optimize snail production as well as the challenges, and clarifies the issues faced by snail farmers such as feed costs, regulations and competition. The article discusses the competitors in snail farms and products in Spain, and highlights the ways in which Snail Paradise Farm is using to combat the competition. This study dives into the world of snail farming in Spain and explores its potential as a rapidly growing industry. We examine various aspects of the industry, including the marketing and advertising techniques businesses use to promote snail products to the market and an analysis of government support. We also look at the economic and environmental benefits of the snail industry in Spain and areas for further research and innovative development. This study also provides a case study of a successful snail farming business - Snail Paradise - and explores the different methods used by farmers to promote their products and stand out from the competition. In addition, we analyze the different methods used to reduce feed costs, increase production efficiency and overcome common challenges faced by snail farmers. Our research also explores the various regulations and legislation that ensure the safety, quality and compliance of snail farming methods. We also look at the role of marketing and business promotion in the success of snail farming in Spain. Despite the significant potential of the snail industry in Spain, there are challenges that need to be addressed, including standardization, low demand and competition. But, with proper investment and support, the snail farming industry can become an important source of income for Spanish farms and businesses, as well as provide jobs and contribute to the national economy. Unfortunately, low demand and competition are serious challenges for the industry, which requires marketing and advertising measures. However, proper standardization and product quality assurance can help increase demand for snail products and ensure their positioning in the market. The study includes an analysis of not only snail farming methods, but also their processing and use in the food and medical industries. The paper concludes with an overview of the potential economic and environmental benefits of the snail industry in Spain and areas for further research and innovation. This can serve as a basis for the development of new areas of snail cultivation and utilization, which has the potential to contribute to the creation of new jobs and the development of innovative technologies. To summarize, this study has great potential for the development of the snail farming industry in.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70000585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DEVELOPMENT OF ENTREPRENEURSHIP IN THE FIELD OF GREEN TOURISM","authors":"S. Mosiiuk, Wolodymyr Mosiiuk, Hanna Solodukha","doi":"10.31548/economics14(2).2023.087","DOIUrl":"https://doi.org/10.31548/economics14(2).2023.087","url":null,"abstract":"The problem of tourism development in Ukraine is becoming a problem along with raising the standard of living of the rural population. Rural green tourism involves the development of entrepreneurial activities in this field and provides an opportunity for local residents to improve their well-being. The study of prospects for the development of green tourism is relevant today. This article analyzes and substantiates the development of tourism business in Ukraine as a priority component of the state's economic development, highlights the state and prospects of entrepreneurial activity in the countryside, gives recommendations on the prospects for the development of entrepreneurship in the field of green tourism. In the post-war period, the state should resume support for the tourism industry in the development of green tourism. Unfortunately, now we can talk about the central and western parts of Ukraine. Country estates will play their mission to the full extent for a long time to come. And this type of entrepreneurial activity will have many functions, such as recreational, medical, or perhaps there will be a need in the market to provide new services that have not yet been in demand. So, having analyzed the state and prospects for the development of the hospitality industry in Ukraine, namely green tourism, it is worth noting that this direction of activity in the countryside has many positive aspects, starting from the solution of socio-economic problems in rural areas and ending with issues of the development of the state economy.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70001207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"VIRTUAL ASSETS - KNOWLEDGE OF THE ESSENCE, ACCOUNTING, ANALYTICAL EVALUATION","authors":"Vasyl Savchuk, Tetayna Sobchenko, V. Boychenko","doi":"10.31548/economics14(1).2023.003","DOIUrl":"https://doi.org/10.31548/economics14(1).2023.003","url":null,"abstract":"The purpose of the article is to learn the essence of virtual assets, their accounting display and analytical evaluation of operations with them, the variety of which depends on the functions they perform and the defined purposes of their use. A virtual asset exists in digital form. The ability of these assets to circulate means the possibility of their transfer or transfer in the same form. In addition to purely technological restrictions on the circulation of virtual assets, there must be legal restrictions aimed at regulating public legal relations regarding such virtual assets, both from the standpoint of public and private law. The law of Ukraine provides that they, as intangible assets, can perform the following basic functions: be the object of civil rights, have value and be expressed as a set of data in electronic form, and business entities determine, within the limits of these functions, the purposes of their use, which are the subject of accounting display and analytical evaluation of operations related to their circulation. In virtual currency, the nature of modern money can be observed - it is not material, but absolutely conditional, based on the accounting mechanism of settlement obligations recognized by all participants. It is noted that the transition from the term \"currency\" to the term \"asset\" is associated with technological evolution and the use of virtual assets for the purpose of attracting investments. property/non-property rights to possession, disposal and their use. Virtual assets and related services have the potential to drive financial innovation and efficiency, but their distinctive features also create new opportunities for corrupt individuals, financial terrorists and other criminals to launder their proceeds or finance their illegal activities. The possibility of using virtual things is expressed in the use of its useful properties. Virtual assets have many potential advantages, but require a systematic approach to regulating and monitoring their circulation. In modern economic conditions, attention has been paid to virtual assets, which are becoming an indicator of economic growth, capable of providing a business entity with significant economic benefits and at the same time may expose it to risks associated with investing in them, which may negatively affect the expected financial result. The specificity of the activity of the agricultural sector requires a comprehensive study of accounting and analytical support for the management of virtual assets as a tool for financing their activities. Natural questions arise regarding the understanding of the economic essence of virtual assets, their characteristics, classification, assessment for their accounting and analytical display, the solution of which will create the basis for the formation of complete and reliable information for making management decisions at the tactical and strategic levels. Therefore, the accounting of virtual assets acquires great importan","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70000470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}