scholarly journals Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise

2020 ◽  
pp. 78-84
Author(s):  
K. Simakov ◽  
◽  
S. Chernyshova ◽  
Keyword(s):  
Management Accounting ◽  
Industrial Enterprise ◽  
Accounting System ◽  
Managerial Decisions ◽  
Operational Level ◽  
Strategic Goals ◽  
The Relationship ◽  
Budgeting Process

The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of management accounting of an industrial enterprise is substantiated. The relationship between the budgeting process and the strategic goals of the industrial enterprise with the help of a balanced system of indicators, which provides a comprehensive assessment of the strategic indicators of the enterprise by integrating its strategic goals and tactical capabilities. The mechanism of transformation of strategic goals of an industrial enterprise to the operational level with the help of components of a balanced system of indicators is presented. It is proved that the use of strategic budgets in the system of management accounting makes it possible to improve the quality of current and strategic planning in the enterprise, to make it an effective element of the management system.

scholarly journals Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

scholarly journals MANAGEMENT ACCOUNTING IN PANDEMIC CONDITIONS

2021 ◽  
Vol 31 (3) ◽  
pp. 388-393
Author(s):  
M.A. Prunenko
Keyword(s):  
Management Accounting ◽  
Economic Organization ◽  
Main Task ◽  
Accounting System ◽  
New Methods ◽  
Managerial Decisions ◽  
Short And Long Term ◽  
Management Accounting System

The COVID-19 pandemic suddenly and unexpectedly has brought unprecedented short and long-term challenges to organizations. In the context of the global economic crisis, the role and importance of production information and its operational accounting in making managerial decisions is increasing. The main task of such support is to use new methods of organizing production and sales, and as a result, to reduce costs and improve the quality characteristics of products. The crisis makes more "stringent" requirements for the quality of information for making management decisions. Therefore, it is critically important to use the entire arsenal of the management accounting system, which allows solving these problems. Insufficient or incorrect understanding of the importance of management accounting in times of crisis is the ignorance or ineffective use of its tools in the organization. The purpose of this study is to examine changes in the management accounting system during the crisis. In this work, various aspects of the organization's management accounting are analyzed. The most effective ways to optimize costs in the crisis period of the organization's activities are identified. Long-term anti-crisis solutions are proposed. The presented methods of overcoming the crisis phenomena can be applied in the economic activity of any economic organization.

Management of Economics and State "Bottom"

2020 ◽  
Vol 17 (6) ◽  
pp. 76-91
Author(s):  
E. D. Solozhentsev
Keyword(s):  
Quality Of Life ◽  
Artificial Intelligence ◽  
Probabilistic Models ◽  
Human Life ◽  
Special Software ◽  
Human Quality ◽  
Relationship Of ◽  
The Relationship

The scientific problem of economics “Managing the quality of human life” is formulated on the basis of artificial intelligence, algebra of logic and logical-probabilistic calculus. Managing the quality of human life is represented by managing the processes of his treatment, training and decision making. Events in these processes and the corresponding logical variables relate to the behavior of a person, other persons and infrastructure. The processes of the quality of human life are modeled, analyzed and managed with the participation of the person himself. Scenarios and structural, logical and probabilistic models of managing the quality of human life are given. Special software for quality management is described. The relationship of human quality of life and the digital economy is examined. We consider the role of public opinion in the management of the “bottom” based on the synthesis of many studies on the management of the economics and the state. The bottom management is also feedback from the top management.

scholarly journals The Mediating Role of Engagement on the Achievement and Quality of Life of University Students

2021 ◽  
Vol 18 (12) ◽  
pp. 6586
Author(s):  
Inmaculada García-Martínez ◽  
José María Augusto Landa ◽  
Samuel P. León
Keyword(s):  
Quality Of Life ◽  
Academic Achievement ◽  
Life Satisfaction ◽  
Emotional Intelligence ◽  
Academic Performance ◽  
University Students ◽  
Mediational Role ◽  
The Relationship

(1) Background: Academic engagement has been reported in the literature as an important factor in the academic achievement of university students. Other factors such as emotional intelligence (EI) and resilience have also been related to students’ performance and quality of life. The present study has two clearly delimited and interrelated objectives. First, to study the mediational role that engagement plays in the relationship between EI and resilience on quality of life. Secondly, and similarly, to study the mediational role of engagement in the relationship between EI and resilience, but in this case on academic achievement. (2) Methods: For this purpose, four scales frequently used in the literature to measure emotional intelligence, resilience, academic engagement and quality of life were administered to 427 students of the University of Jaén undertaking education degrees. In addition, students were asked to indicate their current average mark as a measure of academic performance. Two mediational models based on structural equations were proposed to analyse the relationships between the proposed variables. (3) Results: The results obtained showed that emotional intelligence and resilience directly predicted students’ life satisfaction, but this direct relationship did not result in academic performance. In addition, and assuming a finding not found so far, engagement was shown to exert an indirect mediational role for both life satisfaction and academic performance of students. (4) Conclusions: The findings of the study support the importance of engagement in the design and development of instructional processes, as well as in the implementation of any initiative.

scholarly journals The Role of Self-Management Practices as Mechanisms for Re-Establishing Normality in Cancer Survivors

2016 ◽  
Vol 27 (4) ◽  
pp. 520-533 ◽  
Author(s):  
Catherine Henshall ◽  
Sheila Greenfield ◽  
Nicola Gale
Keyword(s):  
Cancer Survivors ◽  
Management Practices ◽  
Well Being ◽  
Self Management ◽  
Use Of Self ◽  
Lifestyle Activities ◽  
The Relationship ◽  
Static Concept

This article explores the relationship between cancer survivors’ use of self-management practices and their search for normality. Using Frank’s illness narratives and other theoretical literature on normality in chronic illness, it draws on findings from a qualitative study to explore different ways cancer survivors use self-management practices to re-establish normality in their lives post-cancer. The findings suggest that “normality” represents different things to cancer survivors. We suggest that normality in survivorship is not a static concept but is fluid, and at certain times, cancer survivors may display some or all of these different versions of normality. The findings show that self-management practices can help cancer survivors experiment with different health and lifestyle processes to help support their “normal” daily lifestyle activities, quality of life, and well-being.

Iranian Coaches Forgiveness and Relationship Quality to Their Athletes

2021 ◽  
pp. 1-8
Author(s):  
Hassan Gharayagh Zandi ◽  
Sahar Zarei ◽  
Mohammad Ali Besharat ◽  
Davoud Houminiyan sharif abadi ◽  
Ahmad Bagher Zadeh
Keyword(s):  
Relationship Quality ◽  
Structural Equation ◽  
Equation Modeling ◽  
Data Sets ◽  
Mediating Role ◽  
Interpersonal Behaviors ◽  
Key Factor ◽  
The Relationship

Coaching has often been viewed as a context within which coaches operate to largely bring about changes in athlete’s performance and flourishing. One key factor to successful outcomes in coaching is the quality of the relationship between coaches and athletes. The coach–athlete relationship is at the heart of coaching; however, limited studies have been conducted on its antecedents. The aim of this study was to investigate the relationship between coaches’ forgiveness and perceived relationship quality toward their athletes through verifying the mediating role of interpersonal behaviors of coaches. A total of 270 Iranian coaches participated in the survey, and the data sets were analyzed using structural equation modeling. Results revealed that forgiveness positively predicted the coaches’ perceived relationship quality with their athletes, and this pathway was mediated by the coaches’ interpersonal behaviors.

INTERACTION BETWEEN NEW TECHNOLOGIES AND THE EXPERIENCE OF THE GUESTS IN THE HOSPITALITY INDUSTRY

2020 ◽  
Author(s):  
Kosara Gotseva ◽  
Keyword(s):  
New Technologies ◽  
Positive Experience ◽  
Positive Interaction ◽  
Global Trends ◽  
Visitor Satisfaction ◽  
Scientific Report ◽  
The Impact ◽  
The Relationship

The scientific report aims to highlight the positive interaction between technology and hotel guests. The relationship between technology and customer experience is examined. The role of innovation as a tool for enhancing the positive experience of tourists is highlighted. The focus is on digital applications and their relationship to satisfaction. The main global trends that demonstrate the impact of hotel automation on visitor satisfaction are outlined. Attention has been focused on research from recent years. The author defends the thesis that guests seek interaction with automation as it directly affects the quality of service and thus enhances their positive experience. Innovation is a key tool for creating a quality experience.

scholarly journals Analyzing the Relationship between Personnel's Education and Psychological Competence on Quality of Service: The Mediation Role of Organization Commitment in Ministry of the Interior

2016 ◽  
Vol 10 (3) ◽  
pp. 117
Author(s):  
Omid Ahmadi ◽  
Abdolali Keshtegar ◽  
Mohammad Ghasemi
Keyword(s):  
Quality Of Service ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Statistical Population ◽  
Alpha Level ◽  
Psychological Competence ◽  
Correlational Method ◽  
The Relationship

<p>The goal of the present paper is to analyze the effect of personnel's education and psychological competence on<br />quality of service. The mediation role of organizational competence in Ministry of the Interior is of<br />descriptive-correlational method. To do that, the standard questionnaire psychological competence by Spriters<br />(1995), personnel education and quality of service by Deher (2015) and organizational commitment by Alen and<br />Mier (1990) were used. The statistical population of the research includes all personnel of Ministry of the<br />Interior which are 1600 subjects. Based on Cochran's formula, 3100 subjects were selected randomly. In order to<br />analyze data the Pearson's correlation test and structural equation of data analysis were used by SPSS and AMOS<br />software. The findings of the research indicate that personnel's education has a positive effect on organizational<br />competence and quality of service (with Alpha level of 0.05). Moreover, the psychological competence is<br />positively affect the quality of service (with Alpha level of 0.05) and organizational commitment affect the<br />quality of service. Finally, it was revealed that the personnel training through organizational commitment affect<br />the quality of service. But, psychological competence does not affect the quality of service through<br />organizational commitment. Moreover, psychological competence does not affect the organizational commitment.<br />The significance levelof the model turned out to be more than the first type error (0.05). This shows that the<br />significant adaption of the estimated model with the present research model. Furthermore, the AGFI and GFI<br />indicators are more than the estimated value (0.9). These indicators show that the model has a capability in<br />estimating the ratio of each factor.</p>

scholarly journals PENGARUH KUALITAS STRATEGI MEMBACA TERHADAP PRESTASI AKADEMIK

2019 ◽  
Vol 20 (2) ◽  
pp. 105-115
Author(s):  
Suprihadi Suprihadi ◽  
Muh. Syafei
Keyword(s):  
Academic Achievement ◽  
English Language Learners ◽  
Language Learners ◽  
English Language ◽  
English Education ◽  
Reading Strategy ◽  
Training And Education ◽  
The Relationship

The dual-role of the students of English Education Department Teacher Training and Education Faculty Muria Kudus University as both English language learners and language users gets them to be autonomous, effective, efficient, and strategic readers. The objective of this research is to investigate the relationship between quality of the reading strategy and academic achievement of the students. The subjects of this research were 104 students of EED UMK comprising of all semesters taken randomly. The instrument used was closed-ended questionnaire. The result of this research reveals that there is no relationship between quality of the reading strategy and academic achievement, meaning that the quality of reading strategy does not influence the academic achievement of the students. Implikasions and recommendations for the institution and for further research were proposed.

scholarly journals Teacher Education and Development in Africa: A Modern Perspective

2020 ◽  
Vol 3 (1) ◽  
pp. 107
Author(s):  
Peter Wekesa Wamalwa ◽  
Edwin Nyongesa Masibo
Keyword(s):  
Teacher Education ◽  
Education Programme ◽  
New Developments ◽  
Teacher Education Programme ◽  
Emerging Issues ◽  
Education And Development ◽  
Education And Society ◽  
The Relationship

Teacher education programme is a critical component of education and the life of any society. It normally lays the very foundations of the society. It spurs and pushes the various aspects of development in the society through well-established culture and character of such a society. But for this programme of education to perform this development function efficiently it must be well designed, developed and constantly reformed and modernized so as to keep it abreast with the emerging issues both in education and society. This process is only possible through the conduct of regular studies in education and society to establish new developments and also facilitate the generation of relevant innovations to promote the quality of Teacher education programme. However, there is no evidence that such a process has ever been initiated and conducted in Teacher education programme since the inception of this programme in modern Africa. This paper is designed to explore the importance of Teacher education programme in modern Africa, the relationship between Teacher education programme and development in modern Africa, the roe of this programme in modern Africa, strategies of harnessing the programme for development in modern Africa and the challenges of the programme in modern Africa. This narrative is likely to shade light on the need of Teacher education programme in development in modern Africa and the role of innovative research in this process. Hence, set in motion the desired development in modern Africa.

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