scholarly journals PRODUCT COST CALCULATION MODELS IN THE RESULTS MANAGEMENT SYSTEM ORGANIZATION ACTIVITY

2021 ◽  
Vol 4 (38) ◽  
pp. 32-40
Author(s):  
Yu.A. Pavlova ◽  
Keyword(s):  
Management System ◽  
System Organization ◽  
Cost Calculation ◽  
Product Cost ◽  
Results Management ◽  
Calculation Models

scholarly journals Web based cost management tool prototype development using temporal-activity based costing (Temporal-ABC)

2021 ◽  
Author(s):  
Mourougavelou Vaithianathan
Keyword(s):  
Management System ◽  
Cost Management ◽  
Plant Performance ◽  
Management Tool ◽  
Activity Based Costing ◽  
Product Cost ◽  
Web Based ◽  
Prototype Development ◽  
Cost Management System ◽  
The Cost

The cost management system is a powerful tool for managers to understand manufacturing plant performance. It is essential for any organization to develop a cost management system to estimate the product cost and to account actual cost spent for the product manufacturing. The Activity Based Costing (ABC) system has recently attracted the attention of many companies and is considered to provide better information about the cost pattern and the relationship between resources and activities. However, a survey of earlier research reveals that there are several difficulties to estimate the true product cost due to selection of overhead drivers to activities. To overcome these difficulties Temporal-ABC has been developed by Dr. K.D. Tham. In the first part of the report, costing system implementation issues are studied through real-time case studies. Then, research has been conducted and web-based proptotype application is developed using Temporal-ABC through collaboration with a world-class electronics industry - Celestica Inc. Toronto, Canada. The developed prototype demonstrates the application of Temporal-ABC for cost estimation at Celestica.

scholarly journals Product Cost Calculation Methods in Construction

2018 ◽  
Vol 7 (3.2) ◽  
pp. 6
Author(s):  
Alla Dmitrenko ◽  
Galyna Lebedyk ◽  
Mykola Nesterenko
Keyword(s):  
Production Cost ◽  
Cost Price ◽  
Cost Calculation ◽  
Operational Control ◽  
Calculation Methods ◽  
Accurate Calculation ◽  
Product Cost ◽  
Practical Activity ◽  
Construction Products ◽  
The Cost

The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products. 

scholarly journals The specificity of the functioning of the quality cost account within the quality management system of an enterprise

2021 ◽  
Vol 27 (4) ◽  
pp. 283-290
Author(s):  
Patrycja Kokot-Stępień
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Objective Assessment ◽  
Production Costs ◽  
Cost Calculation ◽  
Quality Cost ◽  
Quality Costs ◽  
The Impact

Abstract Along with the development of quality systems, there was a need to analyze the expenditure incurred to obtain the appropriate quality of products or services and the impact of the actions taken on the results achieved by an entity. Quality costs are an important tool for improving the quality of offered products and efficiency of management, provided that the enterprise maintains a quality cost calculation. It is a system for capturing and analyzing all costs related to quality and taking actions aimed at increasing quality while minimizing production costs. The purpose of quality cost account is not only to identify areas in need of improvement, but most of all to provide information enabling the assessment of the effectiveness of the QMS implemented in the enterprise. The article indicates the essence of quality cost account. It also presents a method of implementing quality cost account in an enterprise which can be the basis for the development of a procedure within the scope of the quality management system. The presented methodology of quality cost account comprehensively indicates the scope of its conduct, responsibility for the activities carried out within it, the method of recording quality costs in the enterprise and indicators the analysis of which allows for an objective assessment of the effectiveness of the implemented quality management system.

Online Faculty Community

2021 ◽  
pp. 103-121
Author(s):  
Twyla J. Tasker ◽  
Crystal M. Kreitler
Keyword(s):  
Management System ◽  
System Organization ◽  
Learning Management System ◽  
Lessons Learned ◽  
Collaborative Effort ◽  
Online Faculty ◽  
Connected Learning ◽  
Difficult Time ◽  
Online Resource ◽  
The World

The chapter provides a thorough account of a developed online resource: a learning management system organization named online faculty community. The resource supports faculty in the cognitive, social, and teaching areas. The authors provide a description of the resource, its areas of strengths, and the lessons learned from implementation. The authors also assessed the resource's efficacy via a survey, and they highlight quantitative and qualitative results in the chapter. This chapter is particularly innovative as the authors describe a project that was created shortly after the shutdown of universities due to a pandemic across the world in efforts to stay connected. Learning about unique ways to engage faculty in a pandemic is important, and the project was a collaborative effort of faculty leaders seeking to serve other faculty in a difficult time.

scholarly journals Organization of management’s construction and providing processes in the management system of construction enterprise

2018 ◽  
Vol 170 ◽  
pp. 01026
Author(s):  
Olga Stupakova ◽  
Vyacheslav Sokolnikov ◽  
Irina Osipenkova ◽  
Rosa Nurgalina
Keyword(s):  
Management System ◽  
Information Technologies ◽  
System Organization ◽  
Construction Process ◽  
Construction Enterprise ◽  
Construction Enterprises ◽  
Optimum Planning ◽  
Operational Management ◽  
Minimum Intensity ◽  
Construction Works

In this article questions of operational management of construction processes are considered, functions of management system of the construction and providing processes in the construction and Assembly enterprise are given. The article presents the methods of management system organization in CIC and its structure, types, types and forms of management in CIC. In addition, the article presents the main definitions related to management and organization in the CIC. The questions of delayed proactive and delayed lagging control at the stages of project preparation and construction works are considered. Introduced a new concept in the management system of the organization-the tension of operational management of the construction process. It is proved that the management system of the organization using methods of operational adaptive, tracking and optimum planning of performance of construction and providing processes implementing the criterion of the minimum intensity of Tom → 1 and operating with considerable arrays of the current values of parameters of management represents the perspective direction of introduction of information technologies in activity of the construction enterprises.

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