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 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 ACCOUNTING AND ANALYTICAL ASPECTS OF COST MANAGEMENT IN AGRICULTURAL ENTERPRISES

2021 ◽  
pp. 29-39
Author(s):  
Ivan Svynous ◽  
Olesya Havryk ◽  
Tetyana Matula
Keyword(s):  
Cost Management ◽  
Cost Accounting ◽  
International Standards ◽  
Production Costs ◽  
Inductive Method ◽  
Accounting System ◽  
Theoretical Understanding ◽  
General Process ◽  
The Cost ◽  
The Impact

Introduction. The issues of management of production costs of the enterprise have become important for domestic businesses after the transition of the economy to market principles of doing business. In the command-administrative system of management, pricing was the prerogative of state authorities, ministries and departments and was based on the implementation of a cost approach, which involves the inclusion in the cost of products of the full cost of its production and sale. Methods. During the research general and special methods of research of processes and phenomena in their interrelation and development were used, namely: monographic (at formulation of the purpose, tasks, subject and object of research); method of comparative analysis (in the study of the concepts of strategic cost management). At the stage of observation of business transactions, collection, measurement, design, registration, systematization and processing of information for research, the inductive method was used, and the deductive method was used in the process of theoretical understanding of the problem. Results. We believe that the main characteristics of the cost management system of an agricultural enterprise should be: phased implementation of the process; inclusion in the general process of enterprise management; establishing the impact of the external environment of the business entity; determining the characteristics of the internal environment; availability of feedback. Discussion. At the stage of reforming the domestic accounting system, the issue of terminology should be given special importance. It is advisable to use in regulations the definition of costs and expenses, limiting the scope of these categories and providing the possibility of their unambiguous qualification by enterprises that prepare reports for interested users, both external and internal. Prospects for the application of IFRS in Ukraine in terms of cost accounting require understanding of the basic ideas and meaning of international standards and research, the results of which will approximate, and further bring the guidelines and rules of cost accounting in Ukraine in accordance with international financial reporting standards. Keywords: production, management, costs, expenses, accounting, prime cost.

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.

Cost management in agribusiness organizations

2021 ◽  
pp. 24-34
Author(s):  
S. A. Tunin ◽  
A.V. Frolov
Keyword(s):  
Management System ◽  
Cost Management ◽  
Industrial Complex ◽  
Accounting System ◽  
Effective Cost ◽  
Modern Economic ◽  
The Subject ◽  
Cost Management System ◽  
Agricultural Organizations ◽  
The Cost

The article presents the results of the development and testing of cost management methods in agricultural organizations. The purpose of the activity of any organization that has set itself the task of extracting profit is its growth and increasing the efficiency of its activities. As a rule, all organizations strive to maximize their profits while minimizing the costs incurred. In modern economic conditions, such an approach is possible only with a properly constructed effective cost management system. Rational use of available resources by organizations of the agro-industrial complex with proper cost management will allow organizations to be competitive in the market and carry out their activities in the foreseeable future. The subject of the study is the cost management accounting system, the object of the organization of the agro-industrial complex of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of a methodology for the cost management system in the agro-industrial complex organizations of the Stavropol Territory.

scholarly journals Improving the methodology of accounting for income and expenses in an educational institution

2021 ◽  
Vol 82 (2) ◽  
pp. 45-55
Author(s):  
O. Zhaltyrova ◽  
◽  
T. Kuvaldina ◽  
G. Abisheva ◽  
◽  
...  
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Educational Institution ◽  
Educational Institutions ◽  
Accounting System ◽  
Optimal Method ◽  
Accounting Systems ◽  
Non Profit ◽  
The Cost ◽  
The University

One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves the development of new mechanisms for managing an educational institution. In these conditions, it becomes inevitable to create and master new accounting systems in educational institutions, which are aimed at ensuring the tasks of effective management of the university. First of all, this applies to the management accounting system. The cost of services rendered is the sum of the university's expenses in monetary form for the implementation of educational and other services. Expanding the financial independence of universities involves the formation of reliable information about the income and expenses of the university in order to manage them. The purpose of this study is to identify the problems of accounting for income and expenses in educational institutions. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. The development of the system of management accounting of income and expenses in educational institutions is focused on the formation of an effective system of information and analytical support, which involves the development of methods for accounting of income and expenses, the organization of the system of internal control of income and expenses, determining the features of management reporting of income and expenses. A methodology for income accounting has been developed that reflects the specifics of the activities of educational institutions, combines the calculation of the main income indicators, their reflection on accounts and in the registers of management accounting, and allows you to form the actual indicators of income and expenses. The optimal method of management accounting of expenses is justified, within the framework of which the classification features of the grouping of expenses are proposed, the order of consolidated accounting and the formation of management accounting registers is determined. The method of accounting for expenses will allow you to specify the directions of expenses in the context of activities, sources of funding, structural divisions, individual programs and activities.

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 ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN PADA UD LI JAYA KUPANG

2020 ◽  
Vol 13 (3) ◽  
pp. 355-366
Author(s):  
Asnat C Bani Bili ◽  
R E H Riwumanu ◽  
Ari Data
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Educational Background ◽  
Internal Controls ◽  
Accounting System ◽  
Accounting Information System ◽  
Income Statement ◽  
Internal Control System ◽  
The Cost

Inventory is a large asset owned by the company. Large investments invested in the form of inventory willcause problems related to the cost of organizing where the cost will increase the warehouse costs. Inventoryis very vulnerable to damage, theft, and misappropriation. The inventory accounting system plays animportant role in the arrangement of avoiding the repatriation of the company's wealth, especiallyinventory. Proper and correct accounting treatment of inventory is absolutely necessary. This is becausethe inventory post has a considerable influence in the financial statements, which is in the balance sheetand in determining the price of inventory in the income statement. The problem in the research is how todesign good documents, records, and procedures related to the inventory accounting system ofmerchandise at Usaha Dagang Li Jaya Kupang and how the internal control system prevent the multipositions, mis-recording, and possible misappropriation of inventory of at Usaha Dagang Li JayaKupang. The results showed that the inventory accounting information system at UD. Li Jaya hasweaknesses in terms of inventory recording undone because of the limited educational background of theexisting workforce and in terms of its internal controls that have not been effective. The obstacles faced byUD. Li Jaya Kupang is the absence of computerized administration in the recording system, so that isno recording at all in the warehouse section. The inventory accounting information system at UD LiJaya Kupang must have its own recording administration, so that employees do not record bythemshelves. Keywords : Inventory, Intenal Control, Inventory Accounting Information System

scholarly journals INFORMATION SUPPORT AND DEVELOPMENT OF ORGANIC PRODUCTION

2020 ◽  
Vol 1 (2) ◽  
pp. 1-7
Author(s):  
Iryna Zamula ◽  
Dmytro Liudvenko
Keyword(s):  
Internal Control ◽  
Agricultural Sector ◽  
Negative Impact ◽  
Organic Production ◽  
Production Costs ◽  
Information Support ◽  
Accounting System ◽  
Advantages And Disadvantages ◽  
Organic Products ◽  
Theoretical Generalization

The purpose of the paper is to justify the organizational and methodological provisions and to develop practical proposals for improving the information support of organic production delineating ways to advance the accounting system. To achieve this goal, we were focused on the next tasks: determination of the essence of the state and directions of development of organic production, research of legislative requirements for accounting of organic production and improvement of its accounting information support. Methodology. During the research, the following general and specific scientific methods were used: theoretical generalization, analogy, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues. Results. In the paper, the following issues were investigated: the place of Ukraine in the organic products market, the main advantages and disadvantages of organic products, ways to improve the information support for the development of organic products. It is proved that the establishment of organic agricultural production in Ukraine requires the development of its accounting support. According to the emergence of such support, it is possible to expect the development of this segment of the agricultural sector. Practical implications. In this paper, the accounting of organic production is improved considering the necessity of coordination of economic, social, and ecological activities of agricultural enterprises by making documentation of business operations related to organic production, confirming the need for internal control of organic production costs to improve their management efficiency, establishing a work plan of accounts regarding the formation of separate analytical accounts for the process of receipt of biological assets, producing organic products and selling them, as well as creating separate analytical accounts to determine the financial result (based on the proposed analytical calculations, the process of creating production costs and determining revenues can be simplified; if cross-production is carried out at an enterprise, then this technique will help to determine the benefits of organic production over conventional production easily), developing a system of financial and statistical reporting indicators for organic enterprises. Value / originality. The improvement of accounting and internal control system can provide the information with the required level of detail to meet the needs of interested users and to make such management decisions that will help to preserve natural resources and reduce the negative impact of enterprise activity on the environmental situation in Ukraine.

scholarly journals REGULATORY METHOD OF ACCOUNTING IN THE SYSTEM OF MANAGEMENT OF COSTS OF THE MOTOR TRANSPORT COMPANY

2020 ◽  
pp. 238-245
Author(s):  
Valentina Ivanovna Terlovaya ◽  
Elena Stepanovna Sorokina
Keyword(s):  
Road Transport ◽  
Production Costs ◽  
Enterprise Management ◽  
Accounting System ◽  
Entire Volume ◽  
Motor Transport ◽  
The Road ◽  
Transport Services ◽  
Characteristic Features ◽  
The Cost

Annotation. The mass serial nature of the road transport services performed and their uniformity led to the use of the process-based method of accounting and calculating the cost of road transport. This method has characteristic features, for example, cost accounting is carried out for each structural subdivision of a motor transport enterprise irrespective of the type of transportation performed. After the end of the reporting month, actual expenses are written off to the entire volume of performed transportation and the average cost of a unit of motor transport products is determined. Such an accounting system allows you to get information about the level of production costs only at the beginning of the month following the reporting month, which completely excludes the possibility of enterprise management to quickly respond to various overplanned and unreasonable costs during the reporting period. The article discusses the features of the technological process of production and sale of motor transport services and substantiates the possibility of practical use in motor transport enterprises of the normative method of accounting and calculation of road transport. The methods of determining the cost standards for all articles of the calculation of transport services, daily operational accounting for each vehicle of the standard cost of transportation and the value of the estimated profit received for a shift are presented. A practical example is given of using the normative method of accounting and calculating the cost of road transport on the basis of a KamAZ KVR P10k truck.

Research on the Warranty Management Survey and Improving Measures of Chinese Manufacturing: An Empirical Study

2012 ◽  
Vol 452-453 ◽  
pp. 669-673
Author(s):  
Li Si Cao ◽  
Zi Xian Liu ◽  
Yi Liu Liu ◽  
Wen Jia Wang
Keyword(s):  
Empirical Study ◽  
Cost Control ◽  
Cost Management ◽  
Cost Ratio ◽  
Accounting System ◽  
Factors Influencing ◽  
Warranty Cost ◽  
Warranty Management ◽  
Cost Accounting System ◽  
The Cost

This document reflects the warranty management situation of Chinese manufacturing enterprise by investigating 93 manufacturers including automobile, electronics and machinery equipment. By the investigated data of warranty cost ratio of revenue, we can find the gap between Chinese manufacturers and abroad. The next, through the statistics analysis of factors influencing the warranty cost, we find that the management of suppliers and outsourcers, cost control strickly and the cost accounting system are helpful to decrease the warranty cost. According to the analysis, the paper make suggestions in warranty cost management to Chinese manufacturers

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