scholarly journals Criteria for choosing the cost allocation base for industrial enterprises

2020 ◽  
Vol 164 ◽  
pp. 09035
Author(s):  
Anatolii Kholkin
Keyword(s):  
Cost Allocation ◽  
Graphical Representation ◽  
Thought Experiment ◽  
Indirect Costs ◽  
Practical Significance ◽  
Negative Consequences ◽  
Actual Problem ◽  
Industrial Enterprises ◽  
The Cost ◽  
Theoretical Foundations

This article is devoted to solving the actual problem of forming a system of criteria for selecting an indirect costs allocation base. Therefore, the purpose of this article was to determine the criteria for selecting an indirect costs allocation base in industrial enterprises. To achieve this goal, the following methods were used: analysis, synthesis, generalization, thought experiment, tabular method, and graphical representation. In the result of using these methods, six criteria for selecting an allocation base were identified. For each of the criteria, a description and justification of its choice were given. Negative consequences were described in the form of cost distortions depending on the selected allocation base. The theoretical significance of this research is to develop cost allocation methods in terms of certainty of process of a choice of the allocation base. The practical significance of the article is the development of clear and unambiguous criteria, the use of which in the process of organizing cost accounting in terms of selecting the allocation base will increase the objectivity and provability of the result obtained. This article will be useful for researchers working in the field of developing the theoretical foundations of accounting and cost management, as well as practitioners in the field of management accounting, as well as managers at various levels.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

scholarly journals SPECIFICS OF MARKETING OF PHARMACEUTICAL INDUSTRY

2020 ◽  
Vol 1(13) ◽  
pp. 86-91
Author(s):  
Natalia Zadorozhniuk ◽  
◽  
Iryna Malysh ◽  
Iana Minieieva ◽  
◽  
...  
Keyword(s):  
Pharmaceutical Industry ◽  
Systems Approach ◽  
Graphical Representation ◽  
Pharmaceutical Market ◽  
Pharmaceutical Marketing ◽  
Practical Significance ◽  
Pharmaceutical Companies ◽  
Market Demand ◽  
Global Trends ◽  
Industrial Enterprises

The article substantiates the relevance and necessity of studying the specifics of marketing of pharmaceutical companies. The purpose of the article is to determine the specifics and features of modern pharmaceutical marketing. The features of the modern pharmaceutical industry of countries with market economies have been given. The modern tendencies and features of development of the world pharmaceutical market have been defined. The key problems of the pharmaceutical market of Ukraine and the priorities of its development taking into account the expediency of using marketing tools have been considered. Among the identified priorities are important to increase the competitiveness of products and enterprises of the pharmaceutical industry through qualitative changes and innovations; ensuring the innovative development of industrial enterprises in this industry; application of creative approaches. Features of pharmaceutical marketing have been given. The interests of the subjects of the modern pharmaceutical market are combined into a "complex" covering two levels. The interaction of the main subjects of the pharmaceutical market has been studied. The main forms of marketing in the pharmaceutical industry have been considered. The article uses methods of analysis, grouping and systems approach. The scientific novelty of the work is reflected in the proposals of the authors to combine the interests of all actors in the modern pharmaceutical market in a certain complex, which covers two levels; building a graphical representation of all possible links between the subjects of the pharmaceutical market. The practical significance of the article lies in the possibility of implementing the priorities of the pharmaceutical market in our country, taking into account the feasibility of using marketing tools. It has been noted that most pharmaceutical manufacturers do not implement the third form, because all functions related to marketing are performed by intermediary networks. We see prospects for further research in the study of international experience of cooperation of pharmaceutical companies, a detailed consideration of global trends in pharmacy. Keywords: marketing, pharmaceutical industry, pharmaceutical market, demand, forms of marketing application, pharmaceutical market subjects

scholarly journals THEORY AND METHODOLOGY OF ECONOMIC EVALUATION OF HUMAN HEALTH DAMAGE CAUSED BY NEGATIVE ECOLOGICAL EXPOSURE

2020 ◽  
Vol 70 (4/2020) ◽  
pp. 42-54
Author(s):  
V. V. Dyadik ◽  
◽  
N. V. Dyadik ◽  
E. M. Klyuchnikova ◽  
◽  
...  
Keyword(s):  
Willingness To Pay ◽  
Human Health ◽  
Internal Structure ◽  
Environmental Impacts ◽  
Negative Consequences ◽  
Advantages And Disadvantages ◽  
Health Damage ◽  
Methodological Approaches ◽  
The Cost ◽  
Theoretical Foundations

This article is devoted to a review of the theoretical foundations and methodological approaches to solving the problem of assessing the negative consequences for human health caused by anthropogenic environmental impacts. The authors analyze the goals, internal motives and types of damage assessments carried out by various researchers, determine the projections and measurements of the socio-economic category of damage. The study shows the main stages of the basic algorithm for the valuation of health damage. Two main methodological approaches to assessment are disclosed: the calculation of costs due to the negative impact and the assessment of the willingness to pay for risk prevention. The history of the emergence of these approaches, theoretical foundations, advantages and disadvantages, internal structure and logic of work are presented. In particular, with regard to the approach based on the determination of the cost of disease, the categories of cost directions that form its internal structure, research prospects and competing approaches to determining the cost of indirect costs are disclosed. In relation to the willingness to pay approach, a decomposition of economic terms is presented that determine the amount that the respondent is willing to pay for the agreed risk reduction. The basic economic components of the utility category for determining the willingness to pay have been determined. Analyzing various approaches to assessing damage, the authors make an attempt to determine the areas of their possible application in the implementation of scientific research and applied developments. Based on the analysis of the dynamics of the publication of research results, assumptions were made about the development trends of the two prevailing methodological approaches to assessing damage to human health in the world and in Russia, with substantiation of the underlying causes. A forecast has been made on the further evolution of the methodology for assessing damage to human health from adverse environmental impacts in Russia.

scholarly journals СОЦІАЛЬНО-ЕКОНОМІЧНІ ФАКТОРИ УЗБЕКИСТАНУ В УМОВАХ ПАТОЛОГІЧНИХ ВИКЛИКІВ І ЦИФРОВІЗАЦІЇ

2021 ◽  
pp. 23-28
Author(s):  
Konstantin Pavlov ◽  
Nailya Asadullina
Keyword(s):  
Social Development ◽  
Technological Progress ◽  
Problem Formulation ◽  
Practical Significance ◽  
Negative Consequences ◽  
Social Nature ◽  
Economic Trends ◽  
The Republic ◽  
The Cost ◽  
The Impact

Formulation of the problem. Formulation of the problem. In the context of an increased level of uncertainty and variability of the organizational and economic environment, the significance and influence of various kinds of pathologies of a social nature (for example, the COVID-19 pandemic, all kinds of color revolutions, etc.), which have significant negative consequences for the functioning of society and its most important structures, has increased. The purpose of the article is to characterize the set of socio-economic factors in Uzbekistan in the context of pathological challenges and digitalization. The object of the research is the socio-economic processes of the development of the economy of Uzbekistan in the context of pathological challenges and digitalization. The methods used in the research are logical, comparative, analytical, scientific and methodological. The research hypothesis is based on the assumption that there is a dependence of the cost of restoring the ecological balance on the volume of national non-financial production assets. Presentation of the main material. The use of the latest achievements of scientific and technological progress, such as comprehensive digitalization and modeling of the most important factors and trends of social development, can resist the impact of modern negative challenges. The article analyzes and simulates some of the most important parameters of the functioning of the Uzbek economy, the results of which can be used in developing a strategy of actions in priority areas of development of the Republic of Uzbekistan. The originality and practical significance of the study lies in the fact that the author substantiates the relationship between the diseases of a modern person and unfavorable environmental conditions arising from his own fault. Conclusions of the study. Thus, as a result of the studies, it became obvious that the factors of social development and the socio-economic trends arising as a result of their action can be divided into two large groups: the first should include factors and trends of a negative nature associated with the action of all kinds of social pathologies; the second group, on the contrary, includes positive factors and trends, primarily associated with the progressive influence of scientific and technological progress, including with such an important modern direction as the all-round digitalization of society.

scholarly journals ПУТИ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ ФИНАНСОВЫХ РЕСУРСОВ АПК СЕВЕРНОГО РЕГИОНА

2018 ◽  
pp. 81-88
Author(s):  
А. А. Мустафаев
Keyword(s):  
Comparative Method ◽  
Komi Republic ◽  
Northern Region ◽  
Practical Significance ◽  
Financial Resources ◽  
Effective Control ◽  
Industrial Complex ◽  
New Production ◽  
Actual Problem ◽  
Industrial Enterprises

Formulation of the problem. The article deals with the actual problem of improving the efficiency of financial resources of the agro-industrial complex of the Komi Republic. The aim of the research is an attempt to solve certain conceptual and practical tasks that can ensure the efficient use of financial resources of the agro-industrial complex of the Komi Republic. The object of the research is the direction of increasing the efficiency of using financial resources of the agro-industrial complex of the northern region. The methods used of the research: methods of systematization and generalization, the comparative method, methods of induction and deduction. The hypothesis of the research.An important task is the development of appropriate principles to ensure the transition to an intensive investment path of development - the replacement of machinery and equipment, the introduction of new production technologies, increased technological competition, and increased demand for intellectual property. The statement of basic materials. Сonceptual aspects of financial relations contain a variety of scientifically based principles, features and phenomena. Numerous search options for various options (ways) to improve the efficiency of financial resources of the regional agro-industrial complex show that systematic underfunding of spheres and enterprises does not correspond to the efficient movement of these resources. Originality and practical significance of the research. The main way to improve the efficiency of financial resources of the agro-industrial complex of the region is to build an optimal system of their management. The creation of this system will allow more correctly classify the resources used and evaluate their circulation and turnover in the production processes; improve management efficiency and ensure transparency of business activity of enterprises; exercise effective control over monetary, material, labor and land resources. Conclusions of the research. The analysis of financial relations and financial resources of the agro-industrial complex more reliably characterize the financial condition of agro-industrial enterprises, assess their stability and stability. The transparency of this analysis depends not only on financial results, but also on industrial and commercial activities. Based on the analysis of the theoretical and methodological foundations of finance and financial resources of the agroindustrial complex, it was determined that this problem is multifunctional, systemic in nature.

scholarly journals HOUSING FOR EVERY WALLET OR SPATIAL SEGREGATION: WHERE ARE DEVELOPERS LEAD UKRAINE?

2019 ◽  
pp. 60-68
Author(s):  
Yuliia Koreiko ◽  
Anatoliy Melnychuk
Keyword(s):  
Spatial Segregation ◽  
Practical Significance ◽  
Sociological Research ◽  
Actual Problem ◽  
City Space ◽  
Big City ◽  
Segregation Phenomenon ◽  
The Cost ◽  
Market Relations

Objective: Analysis of socio-spatial segregation phenomenon of Kyiv residential districts. Methodology: The methodology is based on the application of techniques and methods of sociological research, in particular, questioning. Also, the study used the methods of comparison, analysis, generalization and synthesis. Scientific novelty: The actual problem of modern big city was discovered during this research. Under this problem we mean social-spatial segregation, as the division in the perception of city residents of the city space into zones according to the place of certain social groups, that differ in some characteristics. Although for Ukraine, and Kiev in particular, this phenomenon is quite new, because in Soviet times, social inequality was poorly observed, and segregation in the housing sector did not exist at all. But with the development of market relations in post-Soviet Ukraine, cities began to change. The cost of housing estate starts to depend on the prestige of the area, its comfort and elitism. As a result, residence becomes a determining factor in income and success. Results: A sociological survey was conducted regarding the quality of residential microdistricts of Kyiv. We asked 326 people, who are mostly residents of the capital and the Kyiv agglomeration (95.5%). The results turned out to be quite expected, in particular, it was found that the historical center, including Pechersk, Lipki, Podil, and Old Kiev, are leading by the categories "prestige" and "rich population". In the category of "least prestigious" and "most criminal" lead the residential districts of Troyeshchyna, DVRZ, Borschagivka, Akademmistechko, Lisovy and others. The neighborhoods most frequently mentioned by our respondents were analyzed. Practical significance: The main results and conclusions that was made in this work can be used in further in-depth studies of problems related to socio-spatial segregation. The results of the research will also be useful to complement the content of the disciplines taught to urban and geographic students.

scholarly journals MANAGEMENT OF INDIRECT COSTS – MATHEMATICAL METHODS FOR COST ALLOCATION

2019 ◽  
Vol 17 (Suppl.1) ◽  
pp. 496-503
Author(s):  
Stoyan Deevski
Keyword(s):  
Cost Allocation ◽  
Indirect Costs ◽  
Cost Structure ◽  
Reliable Information ◽  
Management Decision ◽  
Business Organizations ◽  
Mathematical Methods ◽  
Provision Of Services ◽  
Sound Management ◽  
The Cost

The purpose of this paper is to look into the challenges of management of indirect costs in business organizations and to propose solutions to those problems. The paper starts with an introduction to the importance of understanding the concept of overhead costs and why it is often crucial for the management of the business organizations to classify, analyze and manage them. Particular problems to the allocation of indirect costs arise when supporting departments provide mutual services to each other. In these situation the management has two options – to ignore the mutual provision of services and account for the overheads as if there were no such services or to use simple cost allocation methods. This approach might not lead to reliable information required for taking sound management decision. With the advancement of technologies, the problem of obtaining timely and reliable information about the cost structure of cost objects (products, services, departments, etc.) could be resolved in an effective and efficient way using a third option. Namely, the utilization of mathematical methods for indirect cost allocation. The author performed a survey among managers of business organizations exploring whether they would use this approach and the results turned out to be positive.

Parameters Of Technological Processes Reengineering

2020 ◽  
pp. 28-33
Keyword(s):  
Spatial Organization ◽  
Parametric Model ◽  
Practical Significance ◽  
Machine Time ◽  
Time Machine ◽  
Technological Processes ◽  
Technical Capability ◽  
Materials Used ◽  
The Cost ◽  
Qualitative Characteristics

The article is devoted to reengineering of technological processes - a method of their qualitative transformation on an innovative basis, which in turn assumes the availability of tools that make it possible to establish the economic efficiency and technical capability of such transformations of construction production, to identify the effect of their implementation. In this regard, the problem of forming a parametric model of reengineering of construction technological processes, which involves four enlarged groups of indicators that reflect the quantitative and qualitative characteristics of the processes: materials used, working time, machine time, spatial organization, is considered. It is established that parameters can have either an absolute (physical, cost) or relative (point, percentage) expression and also make their own decomposition. The practical significance of the provisions given in the article is determined by the development of methods of technical rationing, which leads to a reduction in the cost and duration of construction.

Effects and Risks of Distance Learning in Higher Education

2020 ◽  
pp. 61-73
Author(s):  
Yu. M. Tsygalov
Keyword(s):  
Higher Education ◽  
Distance Learning ◽  
Online Education ◽  
New Technology ◽  
Negative Consequences ◽  
Higher Education System ◽  
First Results ◽  
Spread Of Infection ◽  
The Cost

The forced work of Russian universities remotely in the context of the pandemic (COVID-19) has generated a lot of discussion about the benefits of the new form of education. The first results were summed up and reports were presented, the materials of which showed that the main goal of online education — the prevention of the spread of infection, - has been achieved. Against this background, proposals and publications have appeared substantiating the effectiveness of the massive introduction of distance learning in Russia, including in higher education. However, the assessment of such training by the population and students in publications and in social networks was predominantly negative and showed that the number of emerging problems exceeds the possible benefits of the new educational technology. Based on the analysis of the materials of publications and personal experience of teaching online, the potential benefits and problems of distance learning in higher education in Russia are considered. It is proposed to consider the effects separately for the suppliers of new technology (government, universities) and consumers (students, teachers, society). It is substantiated that the massive introduction of online education allows not only to reduce the negative consequences of epidemics, but also to reduce budgetary funding for universities, optimize the age composition of teachers, and reduce the cost of maintaining educational buildings. However, there will be a leveling / averaging of the quality of education, and responsibility for the quality of training will shift from the state/universities to students. The critical shortcomings of online education are the low degree of readiness of the digital infrastructure, the lack of a mechanism for identifying and monitoring the work of students, information security problems, and the lack of trust in such training of the population. The massive use of online education creates a number of risks for the country, the most critical of which is the destruction of the higher education system and a drop in the effectiveness of personnel training. The consequences of this risk realization are not compensated by any possible budget savings.

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