scholarly journals Methodological basis of internal control in the costs management system of enterprises

2021 ◽  
Vol 273 ◽  
pp. 10040
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Amina Khusainova ◽  
Ekaterina Markovina ◽  
Elena Zaharova
Keyword(s):  
Economic Crisis ◽  
Internal Control ◽  
Management System ◽  
Production Costs ◽  
Competitive Environment ◽  
Accounting Systems ◽  
Methodological Basis ◽  
Material Resources ◽  
Product Costing ◽  
Number Of Factors

In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational aspects and development of directions of improvement of methodical provision of internal control of production costs and product costing. As one of the tools of internal control it is recommended to use developed working documents of internal control. These documents make it possible to carry out effective planning of internal control; to evaluate effectiveness of internal control and accounting systems, to systematize information received during inspection of primary accounting and observation of norms of consumption of material assets during production; to generalize results of inspection and reflection of violations and mistakes revealed during internal control.

scholarly journals CONTROL SUPPLY OF THE COST-MANAGEMENT SYSTEM OF ENTERPRISES

2022 ◽  
Vol 16 (4) ◽  
pp. 115-121
Author(s):  
Guzaliya Klychova ◽  
Alsu Zakirova ◽  
Nuriya Nigmatullina ◽  
Zufar Zakirov ◽  
Regina Nurieva
Keyword(s):  
Internal Control ◽  
Cost Management ◽  
Production Costs ◽  
Competitive Environment ◽  
Accounting System ◽  
Validity And Reliability ◽  
Work In Progress ◽  
Material Resources ◽  
Number Of Factors ◽  
The Cost

In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.

scholarly journals THEORETICAL AND METHODOLOGICAL APPROACHES TO THE INTERPRETATION OF THE CONCEPT OF «COSTS»

2021 ◽  
pp. 47-56
Author(s):  
Hanna Trofimova ◽  
Yevheniy Starychenko ◽  
Nataliya Koval
Keyword(s):  
Profit Maximization ◽  
Cost Accounting ◽  
Production Costs ◽  
Accounting Systems ◽  
Scientific Methods ◽  
Agricultural Enterprises ◽  
Management Actions ◽  
Product Costing ◽  
Use Of Resources ◽  
Market Relations

Introduction. An important component in the management system of the enterprise is the assessment of the effectiveness of management actions, which involves comparing the results of activities with the costs of achieving these results. As costs can be considered any cost of resources (fixed assets, materials, labour resources in the form of working time, wages, etc.). Methods. The theoretical and methodological basis of the study is a systematic approach and dialectical method of cognition, which were used to study the fundamental provisions of economics on the formation of cost management of vegetable enterprises. General scientific methods were used to achieve the goal of the study: analysis, synthesis, induction, deduction (determination of the essence of the category “costs”, generalization of the peculiarities of the formation of costs of agricultural enterprises and the basics of their management); abstract and logical (formulation of conclusions, proposals) and other generally accepted methods and modern economic and statistical techniques. Results. Summarizing the existing approaches to determining the nature of production costs, we can conclude that they represent a fee for the possibility of production (fee for the use of resources, services, works, etc.), which varies depending on the conditions of its implementation, which allows to achieve goals (the main of which in terms of market relations is profit maximization). Discussion. Ukraine's transition to IFRS will certainly improve the quality of economic information in the field of cost accounting and product costing, associated with a number of difficulties due to differences in management accounting methodology, as well as cost accounting according to IFRS and NP (S) of accounting. These include differences in terminology and categorization of the methodological apparatus, in the composition and principles of grouping and distribution of costs; different approaches to explaining the nature and origin of cost groups and their distribution; temporary focus in accounting and cost analysis. In our opinion, these difficulties can be solved and require further study and classification of differences in cost accounting systems, as well as the development of methods for transforming cost data generated in one of the systems adopted by the company as a basis for parallel format data. Keywords: costs, prime cost, resource, production, capital, wastage, losses.

scholarly journals Trends of Forming the Accounting and Analytical Management System in the Digital Economy

2019 ◽  
pp. 5
Author(s):  
Serhii Hushko ◽  
Volodymyr Kulishov ◽  
Yaroslav Izmaylov ◽  
Rasa Subačienė
Keyword(s):  
Development Strategy ◽  
Internal Control ◽  
Management System ◽  
National Level ◽  
Digital Economy ◽  
Accounting Systems ◽  
Economic Relations ◽  
Jel Code ◽  
Main Components ◽  
And Control

Recent trends of overall digitalisation challenges to find new approaches and improvement of information formation systems in different spheres. The trends also make impact on the tendency to develop common stereotypes of methods, accounting procedures, reporting forms, etc. which may be called identification. The identification of accounting systems in its essence - is the solution to the problem of harmonization of accounting at the international level. However, it is impossible to achieve complete identification. Everything that is done in this direction at the national level by accounting systems (standardization of reporting, convergence of national rules with international ones, convergence of evaluation and control systems, etc.) indicates a progressive trend in the processes of identification and harmonization of accounting systems. The purpose of the research is to evaluate the trends of forming the accounting and analytical management system in the digital economy. The research methods are comparison, systematisation and summarisation of information. Thus the main components of the accounting organization have been defined, among them: the technique of organizing and conducting accounting; methodological support of accounting and internal control. There is a need for generalization of modern achievements for the construction of the AAMS, the development of the company's development strategy in the light of work peculiarities in the digital economy. Authors identified, that there is a modification of the existing and emergence of modern requirements and tasks for the organization of accounting due to a focus on new users, transformation of motives and requests of all interested in the accounting information participants of international economic relations. Moreover, further improvement of the AAMS organization will enable to increase efficiency and raise productivity of economic activity. JEL code: M40

INTERNAL CONTROL AT A MODERN ENTERPRISE

2020 ◽  
Author(s):  
Фатима Дикалитовна Дахаева
Keyword(s):  
Control System ◽  
Significant Role ◽  
Internal Control ◽  
Management System ◽  
Economic Entity ◽  
Modern Enterprise ◽  
Internal Control System

В статье рассматриваются сущность и особенности организации внутреннего контроля на современном предприятии, выделяются ключевые составляющие системы внутреннего контроля предприятия, подчеркивается его значительная роль в системе управления экономического субъекта. The article discusses the essence and peculiarities of the organization of internal control in a modern enterprise, highlights the key components of the company's internal control system, emphasizes its significant role in the management system of an economic entity.

scholarly journals Importance And Role Of Competence In Professional Career Of Product Develop Engineers

2015 ◽  
Vol 66 (1) ◽  
pp. 114-118
Author(s):  
Aleksandar Miltenović ◽  
Milan Banić ◽  
Vojislav Miltenović
Keyword(s):  
Product Development ◽  
New Product ◽  
Production Costs ◽  
Improve Product Quality ◽  
Professional Career ◽  
Material Resources ◽  
Human Energy ◽  
Optimum Utilization ◽  
Fierce Competition

Abstract Product development is a creative task where is systematically created a new product, which makes possible to firms to offer attractive, innovative and market oriented products. In conditions of fierce competition and saturated markets, companies that do not innovate are stagnating and disappear from the market. Innovation is therefore every intervention which can reduce production costs, enables optimum utilization of available human, energy and material resources, improve product quality, improve the placement, which leads to an increase in competitiveness. A prerequisite for fulfillment of the above-mentioned tasks is that the companies have engineers with the appropriate competencies, which are able to, through creativity, innovation and fascinating technique of creating new or improving existing products and lunch it on the market. The paper discusses the role and importance of the competences that are necessary for a successful professional career of product development engineers.

Research and Design on Workshop Job Management System Based on Web Electronic Digital Signage

2013 ◽  
Vol 816-817 ◽  
pp. 1181-1184
Author(s):  
Da Wei Dong
Keyword(s):  
Operations Management ◽  
Management System ◽  
Job Shop ◽  
Production Costs ◽  
Shop Floor ◽  
Digital Signage ◽  
Job Management ◽  
Business Efficiency ◽  
Job Management System ◽  
Manufacturing Productivity

The workshop job management system for improving manufacturing productivity and workshop information management plays an important role, while the electronic digital signage is seen as the core of shop floor control system. In this paper, the traditional electronic signage is proposed based on a new electronic digital signage network design, and its integration into the shop floor management systems. This paper developed job shop management system based on web electronic digital signage, the effective integration of existing hardware and software resources of the workshop, rational allocation of production resources of the workshop, the workshop production operations management to achieve digital control, reducing the workshop production costs, improve business efficiency. This paper presents the design of specific methods, and the establishment of a specific management model.

PRIORITIES AND RESOURCES OF GEORGIA: MYTHS, HISTORY, PERSPECTIVES

2020 ◽  
pp. 95-102
Author(s):  
Givi Talakvadze ◽  
Zurab Lomsadze ◽  
Joseph Archvadze
Keyword(s):  
Natural Resources ◽  
Management System ◽  
Historical Review ◽  
Mineral Resources ◽  
Soviet Period ◽  
Project Management System ◽  
Material Resources ◽  
Current State ◽  
Single Category ◽  
Characteristic Features

The article deals with issues related to the study of the main socio-economic priorities of Georgia. The brief historical review refutes the widely circulated thesis that during the Soviet period the Georgian Republic allegedly consumed much more goods than it produced; that per capita incomes were calculated astronomically. The issues of the current state of the country's resource supply were also considered. The concept of integral resources is used and it is proposed to combine a number of traditional and newly formed group of potential opportunities over the past decades into a single category of the so-called. "Partial resources", which, along with traditional types - natural, human and material resources, allow the most complete and comprehensive characterization of the possibility of their use for solving urgent socio-economic problems of the country. Particular attention is paid to the current state of Georgia's natural resources on the example of a brief analysis of mineral resources with an emphasis, in particular, on the resources of building and facing materials. In order to improve the efficiency of managing economic processes, it is proposed to radically improve the activities of ministries and departments of the country by switching to the so-called "Project management system" of the entire economic and economic complex of Georgia. The main feature of this system is associated with the introduction of a three-level classification of the main projects, which will be assigned National, Sectoral and Regional levels, depending on their scale and characteristic features. This will allow developing specific programs for the rational use of natural resources, to optimize the management system at all levels of authorities, to introduce innovative models of sustainable management, intended to significantly improve the living standards of the population of Georgia.

scholarly journals ESTIMATION OF VEHICLE OPERATING TIME TAKING INTO ACCOUNT THE INFLUENCE OF A NUMBER OF FACTORS

2021 ◽  
Vol 1 (37) ◽  
pp. 76-85
Author(s):  
A. Krasheninin
Keyword(s):  
Service Life ◽  
Operating Time ◽  
Material Resources ◽  
Number Of Factors ◽  
Additional Costs ◽  
Definition Of ◽  
Optimal Average ◽  
The Cost ◽  
The Impact ◽  
Standard Service

Modern vehicles operated on the railways of Ukraine have almost exhausted or exceeded their resource. The overuse of financial and material resources for their maintenance continues. The standard service life of vehicles was calculated on stable economic conditions of use of vehicles and their timely updating in process of aging. The service life of modern vehicles is determined by the influence of many factors, the disregard of which can lead to significant costs, even in compliance with the standard service life. For railway transport, these factors need modern clarification, as in operation their service life often exceeds the standard or, as for intermodal transport, the service life does not have a strict justification. Accordingly, the article analyzes the issues of assessing the impact on the service life of vehicles of the components of the cost of its maintenance and average daily mileage. It is shown that, firstly, the definition of the service life of vehicles must be linked to the cost of vehicle development, its creation, testing and production, the cost of operation and storage, as well as additional costs, and secondly , with the optimal average daily mileage, at which all the costs are minimal.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

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