A Grants Management System for Cost Accounting

1984 ◽  
pp. 451-461
Author(s):  
Jae K. Shim
Keyword(s):  
Management System ◽  
Cost Accounting

scholarly journals ЗАБЕЗПЕЧЕННЯ РЕЗУЛЬТАТИВНОСТІ ОБЛІКУ ТА АУДИТУ СИСТЕМИ УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВ АЕРОКОСМІЧНОЇ ГАЛУЗІ

2020 ◽  
pp. 58-64
Author(s):  
Г. С. Ліхоносова ◽  
В. Г. Бондаренко
Keyword(s):  
Management System ◽  
Cost Management ◽  
Practical Importance ◽  
Aerospace Industry ◽  
Cost Accounting ◽  
Production Costs ◽  
Practical Significance ◽  
Main Hypothesis ◽  
Cost Management System ◽  
The Cost

The article considers the organization of the cost management system as an object of accounting, the factors that affect the cost and effectiveness of methods of audits of costs for the production of aerospace products. The purpose of the article is to present the issues of accounting and analytical support and audit of the cost management system in the aerospace industry with a focus on the features of accounting and audit of the cost system in the aerospace industry. The methodological basis of the study is a number of scientific methods, including methods of empirical research - comparison, methods of theoretical knowledge – formalization and general research methods - analysis, synthesis and grouping. The main hypothesis of the study was the assumption that the accounting and analytical support of cost management system is influenced by various factors, including: type of production, features of its organization, product range, enterprise management structure, organization of accounting by places and centers of responsibility, cost accounting methods and costing products and the level of automation of accounting work. Presenting main material. It was found that cost accounting occupies a decisive place in accounting and analytical support and audit procedures. The formation of accounting and analytical support of the cost management system in the aerospace industry largely depends on the factors influencing the formation of the cost and the organization of the analysis of the component costs of enterprises. The organization of synthetic and analytical accounting of production costs should ensure: reflection of all performed operations on costs, appropriate distribution of costs by objects of accounting and calculation objects, determination of production costs, timely receipt of necessary information for management purposes. The originality and practical significance of the study is confirmed by the analysis of the possibility of auditing the enterprises of the aerospace industry. The proposed method of accounting and costing is of practical importance and can be used for other enterprises in the aerospace industry. Conclusions and prospects for further research. The method of cost accounting presented in the article is of practical importance for the enterprises of the aerospace industry. Further research will be aimed at improving the accounting and analytical support and algorithms for audits of the cost management system in the aerospace industry

scholarly journals Cost accounting in transport companies

2018 ◽  
Vol 239 ◽  
pp. 08019
Author(s):  
Larisa Gerasimova
Keyword(s):  
Management System ◽  
Cost Management ◽  
Cost Optimization ◽  
Cost Accounting ◽  
Business Development ◽  
Main Task ◽  
Efficient Management ◽  
Cost Management System ◽  
Financial Result

The article shows that the main task of business development related to transport is obtaining of the required financial result while observing cost optimization for efficient management of these expenses. It is noted that among the existing means of optimizing expenditures, the main ones are methods of constant expenditure management, such as control and accounting, planning, as well as a number of measures aimed at reduction of expenses. The utility of detailing expenditures and allocating rationalized costs from them has been substantiated. The problems that hinder the construction of a productive cost management system are noted.

Assessment of the viability and sustainability of an integrated waste management system for the city of Campinas (Brazil), by means of ecological cost accounting

2014 ◽  
Vol 65 ◽  
pp. 479-488 ◽  
Author(s):  
Kely Cristina Passarini ◽  
Maria Aparecida Pereira ◽  
Thiago Michel de Brito Farias ◽  
Felipe Araújo Calarge ◽  
Carlos Curvelo Santana
Keyword(s):  
Waste Management ◽  
Management System ◽  
Cost Accounting ◽  
Waste Management System ◽  
Integrated Waste Management ◽  
The City ◽  
Ecological Cost

scholarly journals ACCOUNTING OF COSTS IN THE MANAGEMENT SYSTEM OF ENTERPRISE LOGISTIC ACTIVITIES

2020 ◽  
pp. 24-30
Author(s):  
Vasyl Derii ◽  
Iryna Lukanovska
Keyword(s):  
Management System ◽  
Information Technologies ◽  
Cost Accounting ◽  
Economic Life ◽  
Life Assessment ◽  
Logistics Management ◽  
Scientific Publications ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Logistics Management System

Introduction. Nowadays, when information technologies are developing very fast, the issue of development of the logistics management system of enterprises, which directly affects their costs and increase the level of competitiveness in the market, is of strategic importance. Proper cost accounting in such a system allows the head of the enterprise, managers of logistics systems (centers) to obtain reliable information in a timely manner and in full, which ensures balanced management decisions and movement of the enterprise in a direction consistent with its purpose and main tasks. Purpose. The purpose of the article is a critical analysis of publications on cost accounting in the management system of logistics activities of the enterprise and the development of its own position and proposals of the author to solve these problems. Method (methodology). The following research methods were used during the research: mastering the content and main provisions of regulations, statistical materials and scientific publications on cost accounting and logistics management of the enterprise, induction and deduction, grouping and generalization of economic indicators, analysis and synthesis, documentation of facts of economic life, assessment of the value of enterprise property, accounting accounts, reporting of business entities and their segments, etc. Results. The problems of cost accounting in the management system of logistics activities of the enterprise are outlined. The essence of the terms “logistics activities” and “management of logistics activities of the enterprise” is established. The essence of the concept and the place of logistics costs in the costs of the enterprise are determined. The state and proposals for conducting synthetic and analytical accounting of logistics costs in the system of accounts are reflected. Find out what can be the centers of responsibility for logistics costs in the enterprise. Discussion issues on the accounting of logistics costs are identified, in particular: the feasibility of accounting for logistics costs by all enterprises; quantitative and qualitative criteria for determining such expediency; primary documents, accounting registers for accounting and distribution of costs for logistics and other costs of the enterprise; time parameter, subjects and methods of accounting for logistics costs; the volume, forms and deadlines for reporting on logistics costs.

Problems and Optimization Recommendations Exist in Manufacturing Logistics Cost Accounting

2014 ◽  
Vol 1079-1080 ◽  
pp. 1071-1074
Author(s):  
Yun Hui Dai ◽  
Xue Ning Ge
Keyword(s):  
Management System ◽  
Negative Impact ◽  
Cost Accounting ◽  
Accounting System ◽  
Logistics Cost ◽  
Operation Mechanism ◽  
Manufacturing Enterprises ◽  
Logistics Management System ◽  
Set Up ◽  
Definition Of

logistics management system is a new thing in China, the logistics cost accounting method can be also used some be inopportune or inappropriate, and therefore have a very negative impact on the operation of enterprises. The current or on the accrual basis of accounting, and have set up a special accounting system to the operation mechanism of logistics, lead to the definition of logistics cost according to the comprehensive accounting. The following describes the logistics cost accounting method of manufacturing enterprises, discusses the reasons for the logistics cost accounting, research on some problems in current logistics cost accounting, and gives specific suggestions for improvement.

Management accounting as an element of the corporate management system, problems of its organization in economic entities

2020 ◽  
pp. 39-45
Author(s):  
Ya.Yu Taenchuk Ya.Yu
Keyword(s):  
Management System ◽  
Management Accounting ◽  
Cost Accounting ◽  
Corporate Management ◽  
Accounting System ◽  
Low Level ◽  
Economic Entity ◽  
Cost Accounting System ◽  
The Cost ◽  
Corporate Management System

The article describes the procedure and main problems of organizing management accounting in the general corporate management system of the economic entity, such as: low level of effectiveness of planning (budgeting) mechanism or its absence; little information from the cost accounting system; lack of well-established system for managing the activities of the economic entity as a whole and its separate structural divisions; lack of a mechanism for assessing the profitability of activities, etc.

Abstract #1228: E-Glycemic Management System Provides Safe and Effective Meal Coverage for Critical Care and Surgery Patients Managed with IV Insulin in the Hospital

2015 ◽  
Vol 21 ◽  
pp. 288-289
Author(s):  
Joseph Aloi ◽  
Jagdeesh Ullal ◽  
Paul Chidester ◽  
Raymie McFarland ◽  
Robby Booth
Keyword(s):  
Critical Care ◽  
Management System ◽  
Glycemic Management

Abstract #1306: Improved Inpatient Hypoglycemia Rates with Electronic Glycemic Management System

2016 ◽  
Vol 22 ◽  
pp. 328
Author(s):  
Joseph Aloi ◽  
Jagdeesh Ullal ◽  
Paul Chidester ◽  
Amy Henderson ◽  
Robby Booth ◽  
...  
Keyword(s):  
Management System ◽  
Glycemic Management
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