Pension provision is one of the key components of public social protection system aimed at support for retired citizens and their families. The article provides the assessment of the present-day state and development of joint-and-several pension system of Ukraine. The first level pension system...

Agriculture insurance development is one of the integral components in formation of up-to-date financial and economic infrastructure in the area of agricultural product output, processing and sale. Based on the analysis of home and international trends of agricultural insurance development, the...

Implementation of each stage of pension reform aimed at formation of optimal pension system in Ukraine requires proper governance in the field of pension provision. The article provides the study of prerequisites for pension management formation, determining its main objectives and role in the...

This article explores the features of agricultural insurance with state support in Ukraine and highlights the experience of foreign countries in this area. It is marked a great variability of state support for agricultural insurance, the simultaneous use of both methods of planned economy and...

The relevance of insurance mechanisms use in company business activity requires working out the optimum policy of accounts receivable management for agricultural enterprises. In this connection, the article covers the possibilities of using insurance tools in management of accounts receivable...

This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...

The Article is devoted to developing basic principles of accounting of biological capital used in agriculture. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of Ukrainian and foreign scientists who conduct theoretical and...

The article revises the place and role of accounting and accountants as its speakers in the system of budgetary institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management of budgetary institutions is formed and, accordingly,...

Given the significant impact of logistics on the economy of tourism enterprises, important is to ensure the fullest use of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts logistics department and accounting department at the request...

Accounting of processing of agricultural products is one of the most difficult areas in the system of accounting at a processing company. The article addresses the special characteristics of the process of accounting of costs associated with the processing of agricultural products by the...