RELATIONSHIP OF ACCOUNTING AND STATISTICAL ACCOUNTING OF LOGISTIC COSTS IN THE INTEGRATED BUSINESS STRUCTURE

2021 ◽  
Vol 16 (3) ◽  
pp. 106-111
Author(s):  
Olga Gizatullina
Keyword(s):  
Supply Chains ◽  
Business Processes ◽  
Management Accounting ◽  
Added Value ◽  
Economic Activities ◽  
Legal Form ◽  
Economic Entity ◽  
Accounting Management ◽  
Supply Costs

For economic entities, business partnerships are not based on individual competition or improving individual business processes, but on improving supply chains. When making management decisions, the question arises about the performance indicators of business processes both at the level of an economic entity and at the macro level. When assessing the effectiveness of supply chains, it is necessary to assess the costs arising in the course of financial and economic activities. The logistics component has a large share in the supply costs. A full accounting of logistics costs allows you to obtain reliable information for the analysis and development of measures to reduce them, which increases the efficiency of the entire economic activity of an economic entity. The article proposes a classification of logistics costs according to the degree of added value creation and dependence on the volume of production, including the allocation of transaction costs, which make up a significant share in the overall structure of logistics costs. The classification of logistics costs should be transformed depending on the organizational and legal form of the organization and the field of activity. The system of accounting for the logistics costs of economic entities should highlight them when implementing all logistics functions; study information about the most significant logistics costs and the nature of their occurrence; study the interdependencies of logistics costs throughout the entire supply chain. The developed system allows keeping separate accounting of logistics costs on a separate account, which makes it possible to control them. In modern conditions, organizations are faced with the need to integrate various types of accounting, including accounting, management and statistical. The algorithm for the implementation of this task includes four stages: development of a methodology for the integration of accounting, management and statistical accounting; formation of management accounting policies; development of data transformation regulations; selection of software for the automation of statistical, accounting and management accounting

TYPOLOGY OF SOCIAL ENTERPRISES AND SYSTEMATIZATION OF THEIR CLASSIFICATION FEATURES AS A COMPONENT OF THE FORMATION OF PUBLIC POLICY ON THE DEVELOPMENT OF SOCIAL ENTREPRENEURSHIP

2021 ◽  
Author(s):  
Kulinich O.V. ◽  
Orel Yu. ◽  
Bykovets K.Yu.
Keyword(s):  
Public Policy ◽  
Social Entrepreneurship ◽  
Business Processes ◽  
Social Enterprises ◽  
Entrepreneurial Activity ◽  
Social Programs ◽  
Legal Form ◽  
New Approach ◽  
Innovative Potential

The article examines the approaches to the classification of social enterprises by different classification features, such as: objectives and direction of using profit, priority sources of funding, the degree of integration of social programs and business processes, the degree of financial capacity, ways to create social enterprises, specifics of entrepreneurial activity organization, organizational and legal form, areas of activity, size, location, etc. A new approach to classification according to the criterion of innovative potential of enterprises is proposed.

scholarly journals MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION

2020 ◽  
Author(s):  
Tatyana Anatolievna Korneeva ◽  
◽  
Daria Sergeevna Kosheleva ◽  
Keyword(s):  
Management Accounting ◽  
Tax Burden ◽  
Accounting System ◽  
Tax Expenditures ◽  
Economic Entity ◽  
Tax Management ◽  
Management Accounting System

The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system

scholarly journals LABOUR PRODUCTIVITY IN LATVIA BY THE KIND OF ECONOMIC ACTIVITY IN 1996 - 2009

2010 ◽  
Vol 1 (2) ◽  
pp. 360
Author(s):  
Einārs Ulnicāns
Keyword(s):  
Gross Domestic Product ◽  
Economic Activity ◽  
Labour Force ◽  
Labour Productivity ◽  
Added Value ◽  
Regional Government ◽  
Productivity Analysis ◽  
Economic Activities ◽  
Research Period

The labour productivity in its turn is the best feature of labour force efficiency in Latvia. Namely, gross domestic product or added value divided by average number of employed persons per year – both indicators in the whole country or in separate kind of economic activity. The research period is from 1996 to 2009. The kinds of economic activity are based on classification of Economic Activities in European Community (NACE). In order to perform objective productivity analysis all kinds of activities are divided in two groups – profit- oriented kinds of activity and state or regional government or society regulating or supporting kinds of activity.

Management accounting and costs control in the livestock industry

10.12737/2431 ◽  
2014 ◽  
Vol 8 (4) ◽  
pp. 38-42 ◽  
Author(s):  
Фасхутдинова ◽  
Milyausha Faskhutdinova
Keyword(s):  
Financial Reporting ◽  
Management Accounting ◽  
Scientific Methods ◽  
Economic Relations ◽  
Organization And Management ◽  
Economic Entity ◽  
Accounting Management ◽  
Key Sectors ◽  
Provision Of Services ◽  
On Farm

The article concerns the basics of management accounting and costs control in key sectors of the livestock. Management accounting is based on the intersection of science, by using different scientific methods, combining planning, organization and management of production, accounting and operational accounting, management analysis, valuation, a number of other economic sciences. In view of the integration of this new integrated industry knowledge, several of applied economic sciences, there are substantial breakthroughs to new knowledge and technologies. Accounting enables both managerial staff, so external users to have a fair presentation of the course of business, accounting is the link between economic activity and the management of the enterprise. The effectiveness of this communication provides by control. Control regulates economic relations, providing: the compliance of achieved economic operations in accordance with the statutory legal acts and regulations of the economic entity, the accuracy of accounting, accounting and financial reporting; the willingness of economic unit to external audits; the provision of services for the development and implementation of the entity’s accounting policies to develop and implement on-farm regulations; the maintenance of payments with the state, the owners (shareholders) on shares (shares) and partners for the obligations and agreements.

scholarly journals Innovative activity of Polish enterprises – a strategic aspect. The similarity of NACE divisions

2021 ◽  
Vol 17 (2) ◽  
pp. 53-98
Author(s):  
Edyta Bielińska-Dusza ◽  
◽  
Monika Hamerska ◽  
Keyword(s):  
Business Processes ◽  
Theory And Practice ◽  
Supplementary Information ◽  
Operating Efficiency ◽  
Economic Activities ◽  
Homogeneous Groups ◽  
Depth Analysis ◽  
Cluster Analysis Method

Purpose: The innovativeness of enterprises is dependent on many variables, including decisions regarding innovation, possessed resources and competences, and the sector of their activity. Therefore, it should be considered in a strategic dimension, both at the level of the enterprise’s strategic innovativeness and overall strategy. Strategic innovativeness, which is a long-term process that takes into account the interpenetration of various types of innovation together with strategic thinking, can be an effective tool for achieving high operating efficiency and maintaining a competitive advantage in the market. The analysis of literature on the subject, as well as observations, indicates that even within one industry, there are differences in this respect. A plethora of publications focusing on the problem of innovativeness in individual enterprises, sectors, industries, and regions were found. The authors aimed to divide industries classified by NACE (the Statistical Classification of Economic Activities in the European Community) divisions into homogeneous groups in terms of the innovative undertakings of said enterprises in a given industry. Methodology: The empirical part presents the results of own research using the cluster analysis method, while all calculations were performed with the use of R software. Findings: It can be concluded that industries can be grouped into homogeneous clusters in terms of the share of innovative enterprises. The authors can also conclude that clusters listed on the basis of the share of innovative companies that introduced new or improved products and clusters listed on the basis of the share of innovative companies that introduced new or improved business processes are very similar. Implications for theory and practice: The combined value of the considerations presented in the paper is the possibility of obtaining supplementary information about the homogeneity of innovative activities of said enterprises in an individual NACE division. These results can be used for further in-depth analysis of individual groups. Originality and value: However, there is no study presenting the similarity between industries and their division into homogeneous groups in terms of the share of innovative enterprises. Such a gap became an inspiration for the research, which allowed for the verification of this scientific problem.

scholarly journals IMPROVING ACCOUNTING, TAX AND MANAGEMENT INFORMATION SYSTEMS AS A FACTOR IN ENSURING THE ECONOMIC SECURITY OF AN ORGANIZATION

2020 ◽  
Vol 3 (33) ◽  
pp. 66-72
Author(s):  
Zh.D. Kulagina ◽  
◽  
N.M. Kuchukova ◽  
E.F. Mukhamadieva ◽  
◽  
...  
Keyword(s):  
Information Systems ◽  
Management Accounting ◽  
Economic Security ◽  
Enterprise Management ◽  
Modern World ◽  
Economic Activities ◽  
Management Decisions ◽  
Whole Process ◽  
Economic Entity ◽  
And Control

In modern conditions, economic security is one of the main elements of enterprise management, and to ensure it, it is very important to have reliable information about the activities of an economic entity. Moreover, accounting and information systems (accounting, tax accounting, management accounting) are the basis for planning, analysis and control of the company's activities. The importance and usefulness of information lies in the fact that it brings benefits to the entrepreneur and is used in decision-making to obtain effective results. This article discusses the problem of improving the accounting and information system of accounting, tax and management accounting to ensure the economic security of enterprises, which is one of the key in the modern world. The relationship between the three main information systems used in the activities of the entity, presented in the form of the scheme, which also demonstrates the whole process of obtaining information (starting from data collection to synthesis and recognition), they need to make competent management decisions. How complete, reliable and high-quality accounting information will be depends, first of all, on the results of a comprehensive analysis of the company's economic activities, which will serve as the beginning for making certain management decisions. The role of information in business is great and timely detection and elimination of threats to the economic security of the organization depends on it. This article discusses modern types of unfair actions that lead to a violation of economic security of an economic entity, and also identifies methods that affect their elimination. Thus, increasing information content within the framework of observing the economic security of the enterprise will contribute to the development of the enterprise as a whole. Based on the theoretical part and in the course of reasoning, the main aspects of this problem were identified, and measures aimed at eliminating it in the organization were determined

Strategic management accounting in the system of the chemical industry business processes controlling

2017 ◽  
Vol 30 (1) ◽  
pp. 152-157
Author(s):  
Е. А. Khlevnaya
Keyword(s):  
Chemical Industry ◽  
Business Processes ◽  
Management Accounting ◽  
Special Importance ◽  
Accounting System ◽  
Present Stage ◽  
Strategic Development ◽  
Financial Responsibility ◽  
Accounting Management ◽  
Strategic Management Accounting

The article examines the problems and prospects of development of chemical industry at the present stage of economic development, the special importance of the management accounting system by business processes focused on strategic development of the company is noted. The conclusion about the necessity of construction of accounting management with the specified parameters volumetric analyst of financial responsibility centers and business processes as information and analytical basis of controlling was made.

scholarly journals Management accounting and criteria for its effectiveness at the enterprise

2020 ◽  
pp. 182-187
Author(s):  
Olha Shmyhel
Keyword(s):  
Economic Activity ◽  
Management Accounting ◽  
Evaluation Criteria ◽  
Accounting System ◽  
Accounting Management ◽  
Business Entities ◽  
Methodological Principles ◽  
Main Components ◽  
Analytical System

Purpose. The aim of the article is to substantiate the need for the development of management accounting and the system of criteria for the effectiveness of the organizational structure of management accounting at the enterprise. Methodology of research. General and special methods are used in the research, in particular: the method of classification allowed to differentiate the main components of management accounting, and the method of description gave them a detailed description; the monographic method is used in the study of literature sources on management accounting; system and analytical method is used in processing the information obtained. Findings. Approaches to determining the essence of management accounting are considered, its features are determined, identification characteristics and significance for economic activity are substantiated. The classification of management accounting according to management needs is generalized and improved. Problems of management accounting development are identified. The essence of the concept of “management accounting” is specified. The place of management accounting in the accounting and analytical system of the enterprise is considered. The main approaches to the essence of management accounting are reflected. Models of organization of management accounting at the enterprise are given. An approach to the assessment of the object of management accounting is proposed, the ways of introduction of management accounting at the enterprise are substantiated. Originality. The proposals on the system of evaluation criteria for the effectiveness of management accounting of the enterprise are substantiated. The methodological principles of the organization of management accounting have been further improved. Practical value. Options for the introduction and organization of management accounting at the enterprise are considered. The results of the study can be used by business entities in the process of using management accounting. Key words: management accounting, management, costs, profit, system of efficiency criteria, accounting and analytical system, business entity.

scholarly journals Comparative Characteristics of Professional Accounting Judgments Classification Features

2020 ◽  
Vol 7 (1) ◽  
pp. 6-14
Author(s):  
E. V. Zimina ◽  
O. A. Frolova
Keyword(s):  
Accounting Standards ◽  
Professional Judgment ◽  
Economic Activities ◽  
Legal Form ◽  
Accounting Practice ◽  
Financial Condition ◽  
Reporting Tool ◽  
Accounting Judgments ◽  
Effective Use

The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.

scholarly journals SYSTEM TAX PLANNING OF ECONOMIC ENTITIES: THEORETICAL APPROACHES, METHODOLOGICAL ASPECTS AND PRACTICE-ORIENTED TOOLS

2019 ◽  
Vol 7 (3) ◽  
pp. 36-40
Author(s):  
Ольга Грабова ◽  
Olga Grabova ◽  
Александр Суглобов ◽  
Aleksandr Suglobov
Keyword(s):  
Economic Activity ◽  
Tax Planning ◽  
Tax Burden ◽  
Economic Activities ◽  
Legal Form ◽  
Legal Norms ◽  
Economic Entity ◽  
Theoretical Approaches ◽  
Legal Forms ◽  
Methodological Aspects

This article summarizes the modern domestic and foreign theoretical and methodological aspects of tax planning. As a result of the study, a systematic approach to tax planning of economic agents at the micro level is presented, the content of the concept of "tax planning" is revealed, the logic and practical content of the method of tax planning based on the presentation of taxes as elements of a unified system of planning of financial and economic activity of an economic entity are substantiated and proposed. The dialectical unity of economic essence and legal form of taxes in tax planning is defined, in which legal norms by virtue of their imperativeness form the conditions of economic activity, but not its orientation. The main integral indicator in the calculation of the tax burden for the purposes of tax planning is revenue, as it is the main economic source of tax payment and is associated with the calculation of tax risks. Defined the regulatory boundaries minimize taxation Institute of control taxation. The implementation of these approaches will effectively manage the economic activities of organizations, optimize the tax burden, reduce tax risks and improve the security of the business as a whole. In addition, a reserve has been created in the development of methodological support for tax planning, which should be based on the sectoral specifics of the economic entity, take into account its scale, organizational and legal forms and their combination, access to world markets, transnational character, etc.

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