{"id":"https://openalex.org/W4416114530","doi":"https://doi.org/10.32702/2306-6792.2025.21.153","title":"\u041e\u0411\u041b\u0406\u041a \u041f\u0420\u041e\u0426\u0415\u0421\u0406\u0412 \u041f\u041e\u0421\u0422\u0410\u0427\u0410\u041d\u041d\u042f \u0422\u0410 \u0412\u0418\u0422\u0420\u0410\u0427\u0410\u041d\u041d\u042f \u0417\u0410\u041f\u0410\u0421\u0406\u0412: \u041f\u0420\u041e\u0411\u041b\u0415\u041c\u0418 \u0412\u0406\u0414\u041e\u0411\u0420\u0410\u0416\u0415\u041d\u041d\u042f \u0419 \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042e \u0422\u0410 \u0428\u041b\u042f\u0425\u0418 \u0407\u0425 \u041f\u041e\u0414\u041e\u041b\u0410\u041d\u041d\u042f","display_name":"\u041e\u0411\u041b\u0406\u041a \u041f\u0420\u041e\u0426\u0415\u0421\u0406\u0412 \u041f\u041e\u0421\u0422\u0410\u0427\u0410\u041d\u041d\u042f \u0422\u0410 \u0412\u0418\u0422\u0420\u0410\u0427\u0410\u041d\u041d\u042f \u0417\u0410\u041f\u0410\u0421\u0406\u0412: \u041f\u0420\u041e\u0411\u041b\u0415\u041c\u0418 \u0412\u0406\u0414\u041e\u0411\u0420\u0410\u0416\u0415\u041d\u041d\u042f \u0419 \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042e \u0422\u0410 \u0428\u041b\u042f\u0425\u0418 \u0407\u0425 \u041f\u041e\u0414\u041e\u041b\u0410\u041d\u041d\u042f","publication_year":2025,"publication_date":"2025-11-06","ids":{"openalex":"https://openalex.org/W4416114530","doi":"https://doi.org/10.32702/2306-6792.2025.21.153"},"language":"uk","primary_location":{"id":"doi:10.32702/2306-6792.2025.21.153","doi":"https://doi.org/10.32702/2306-6792.2025.21.153","is_oa":true,"landing_page_url":"https://doi.org/10.32702/2306-6792.2025.21.153","pdf_url":"https://nayka.com.ua/index.php/agrosvit/article/download/7923/8053","source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0416\u0443\u0440\u043d\u0430\u043b \"\u0410\u0433\u0440\u043e\u0441\u0432\u0456\u0442\"","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://nayka.com.ua/index.php/agrosvit/article/download/7923/8053","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002841890","display_name":"\u041e. \u0412. \u0427\u0435\u0440\u043d\u0435\u0446\u044c\u043a\u0430","orcid":"https://orcid.org/0000-0002-4691-636X","observed_orcids":["https://orcid.org/0000-0002-4691-636X","https://orcid.org/0000-0001-8303-334X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041e. \u0412. \u0427\u0435\u0440\u043d\u0435\u0446\u044c\u043a\u0430","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-4691-636X","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5120344534","display_name":"\u041d. \u041c. \u0406\u0441\u0430\u043a","orcid":"https://orcid.org/0009-0006-3017-613X","observed_orcids":["https://orcid.org/0009-0006-3017-613X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041d. \u041c. \u0406\u0441\u0430\u043a","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0009-0006-3017-613X","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5120593753","display_name":"\u0410. \u0412. \u041b\u0430\u0442\u0430\u0439\u043a\u043e","orcid":"https://orcid.org/0009-0002-8136-7746","observed_orcids":["https://orcid.org/0009-0002-8136-7746"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0410. \u0412. \u041b\u0430\u0442\u0430\u0439\u043a\u043e","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0009-0002-8136-7746","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"21","first_page":"153","last_page":"158"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.10100000351667404,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01679999940097332,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/inventory-accounting","display_name":"inventory accounting","score":0.8799999952316284},{"id":"https://openalex.org/keywords/supply-process","display_name":"supply process","score":0.45399999618530273},{"id":"https://openalex.org/keywords/inventory-management","display_name":"inventory management","score":0.6190000176429749},{"id":"https://openalex.org/keywords/accounting-issues","display_name":"accounting problems","score":0.5370000004768372},{"id":"https://openalex.org/keywords/agricultural-enterprises","display_name":"agricultural enterprises","score":0.4650000035762787}],"concepts":[{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.19869999587535858},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.19499999284744263},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1906999945640564},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.1860000044107437},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.18389999866485596},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.16850000619888306},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.16580000519752502},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.16410000622272491},{"id":"https://openalex.org/C2776608160","wikidata":"https://www.wikidata.org/wiki/Q4785462","display_name":"Natural (archaeology)","level":2,"score":0.16120000183582306},{"id":"https://openalex.org/C81917197","wikidata":"https://www.wikidata.org/wiki/Q628760","display_name":"Selection (genetic algorithm)","level":2,"score":0.15870000422000885}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32702/2306-6792.2025.21.153","doi":"https://doi.org/10.32702/2306-6792.2025.21.153","is_oa":true,"landing_page_url":"https://doi.org/10.32702/2306-6792.2025.21.153","pdf_url":"https://nayka.com.ua/index.php/agrosvit/article/download/7923/8053","source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0416\u0443\u0440\u043d\u0430\u043b \"\u0410\u0433\u0440\u043e\u0441\u0432\u0456\u0442\"","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32702/2306-6792.2025.21.153","doi":"https://doi.org/10.32702/2306-6792.2025.21.153","is_oa":true,"landing_page_url":"https://doi.org/10.32702/2306-6792.2025.21.153","pdf_url":"https://nayka.com.ua/index.php/agrosvit/article/download/7923/8053","source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0416\u0443\u0440\u043d\u0430\u043b \"\u0410\u0433\u0440\u043e\u0441\u0432\u0456\u0442\"","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"},{"id":"https://metadata.un.org/sdg/2","score":0.40450000762939453,"display_name":"Zero hunger"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4416114530.pdf","grobid_xml":"https://content.openalex.org/works/W4416114530.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W4388333724"],"related_works":["https://openalex.org/W4409541132","https://openalex.org/W7197825965","https://openalex.org/W7199091895","https://openalex.org/W4310008399","https://openalex.org/W7219343809","https://openalex.org/W7219176986","https://openalex.org/W7042669588","https://openalex.org/W7053643133","https://openalex.org/W7035017276","https://openalex.org/W7197443917"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2025-11-11T00:00:00"}