scholarly journals GOVERNING PRINCIPLES OF PHYLOSOPHY OF CONTROLLING

2021 ◽  
pp. 12-18
Author(s):  
Vladimir Mishchenko ◽  
Sergii Mekhovych
Keyword(s):  
Accounting System ◽  
Flexible System ◽  
Organization And Management ◽  
Management Indicators ◽  
Different Types ◽  
Management Principle ◽  
Costing System ◽  
Calculation System ◽  
Control Service ◽  
Data Banks

The article is assigned to the methodological provisions of the philosophy of control. The organization and management principle were developed. Different types of activity and the system of management indicators are considered. The main warehouses of control in the organizational structure are determined. The characteristics of a flexible system of data banks, which contain information from the costing system, from the calculation system, from the profit calculation system, etc. are given. Problems and typical shortcomings of controlling implementation are revealed. Some attention is paid to the analysis of priority issues that need to be addressed. Control service and its service function for management. Management accounting system.

scholarly journals Cost calculation systems in commercial banks: Traditional system and activity-based calculation system

Revizor ◽  
2020 ◽  
Vol 23 (91-92) ◽  
pp. 97-104
Author(s):  
Slavica Siljanoska ◽  
Marijana Joksimović ◽  
Jozefina Beke-Trivunac
Keyword(s):  
Profit Maximization ◽  
Complete Information ◽  
Cost Accounting ◽  
Cost Calculation ◽  
Accounting System ◽  
Traditional System ◽  
Competitive Prices ◽  
Calculation System ◽  
Cost Accounting System ◽  
The Right

Increasing competition between banks in local and global markets imposed the need for the bank to determine the most competitive prices and markets for its products, which ensures profit maximization while minimizing risk, as well as maintaining optimal product quality. The ability of management to make the right decisions at the right time, largely depends on the adequacy of cost systems that provide a high degree of accuracy in costing, and timely receipt of complete information on each individual banking product. The paper presents a comparative overview of the traditional cost accounting system and the ABC cost accounting system, in order to find the most efficient cost system and to reach the best business results by banks.

scholarly journals Analisis Sistem Akuntansi Persediaan Bahan Penolong Terhadap Pengendalian Internal CV Bumi Nusantara

2020 ◽  
Vol 7 (2) ◽  
pp. 104
Author(s):  
Sheila Alifanny
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Inventory Systems ◽  
Accounting System ◽  
Case Study Method ◽  
Structured Interviews ◽  
Calculation System ◽  
Physical Calculation

The study aims of analyze and evaluating the accounting system for component inventory and internal control of CV Bumi Nusantara. This type of research is qualitative research with a case study method, through direct observation and structured interviews. Data analysis is performed is an analysis of component inventory systems and analysis of internal controls related to organizational structure in separating duties and responsibilities, authority systems and procedures of enumeration as well as healthy practices that cannot be separated from competent employees. The results showed that the procedures in the accounting system for component inventory carried out by CV Bumi Nusantara has run well but there are still weaknesses and shortcomings in the documents, records and functions related to the system and procedures. There is still a dual role in the function carried out with no separation of duties in the procurement and warehouse division, some documents are not in the company, do not record in the journal. In addition, the physical calculation system that is carried out needs an evaluation because it is only done by the warehouse. A good component inventory accounting system is very influential in improving the internal control of CV Bumi Nusantara because the network of procedures, documents, records and functions will affect the running process of an existing internal control, with the completeness of documents, records, and functions related to the supply of component will facilitate the internal control of CV Bumi Nusantara and improve the level of reliability of accounting information.

scholarly journals The efficiency of kaizen costing system in reducing non-value activities

2020 ◽  
pp. 257-262
Author(s):  
D. N. Kelesbayev ◽  
S. S. Ydyrys ◽  
H. B. Kozhabayev
Keyword(s):  
Production Process ◽  
No Value ◽  
Working Hours ◽  
Structured Interview ◽  
Poor Quality ◽  
Cost Calculation ◽  
Costing System ◽  
Calculation System ◽  
The Impact ◽  
Production Losses

Modern trends, economic development and technological progress further intensify competition. Thus, in the context of growing competition, the attention of enterprises is focused on non-value activities, i.e. on activities that have no value and associated costs. This is due to the fact that activities of no value in enterprises lead to increased costs and reduced profits. Non-value actions can be observed during the entire course of the company activities. To do this, it is necessary to pay special attention to the fact that values are not formed as a result of actions of the enterprise. Non-value actions in the enterprise include unnecessary materials, packaging, poor quality, production losses, excess inventory, unnecessary transportation, additional control, unproductive working hours, etc. Thus, in this study, the impact of the Kaizen cost calculation system on eliminating or reducing useless activities in the production process was studied using a semi-structured interview at a dry tea factory. The study focuses only on losses in the production process and does not take into account actions that do not create value other than production losses, i.e. are useless. Based on the results of the study, we can say that the Kaizen cost calculation system has a positive effect on reducing production losses (defective production, idle production, excess and waste), which are one of the actions that have no value.

Design and Implementation of Financial Accounting System for Small Business Company

2014 ◽  
Vol 926-930 ◽  
pp. 2558-2561
Author(s):  
Ge Jin
Keyword(s):  
Information Technology ◽  
Social Life ◽  
Global Economy ◽  
Business Management ◽  
Financial Accounting ◽  
Main Theme ◽  
Accounting System ◽  
Modern Information Technology ◽  
Calculation System ◽  
Tremendous Impact

Informatization has become the main theme of the 21 st century, the global informatization wave caused by modern information technology impacts on the traditional social life in every corner. The global economy informatization has a tremendous impact on the traditional business management and the accounting system, urges the financial calculation system to transform rapidly. Analysis shows you how to make financial and information technology integration, how to financial information as the management of information resources, comprehensive use of computers, networks and communications information technology and security, to the acquisition, processing, transmission, storage, applications, and other processing.

scholarly journals CONCEPT AND REALIZATION OF BACKPACK-TYPE SYSTEM FOR MULTICHANNEL ELECTROPHYSIOLOGY IN FREELY BEHAVING RODENTS

2019 ◽  
Vol 9 (4) ◽  
pp. 64-68
Author(s):  
Olga Chaikovska ◽  
Oleksandr Ponomarenko ◽  
Olexandr Dovgan ◽  
Igor Rokunets ◽  
Sergii Pavlov ◽  
...  
Keyword(s):  
Type System ◽  
Field Potential ◽  
High Quality ◽  
Flexible System ◽  
Different Types ◽  
Freely Behaving ◽  
Rats And Mice ◽  
Local Field Potential Lfp ◽  
Anaesthetized Rat

Technologies for multichannel electrophysiology are experiencing astounding growth. Numbers of channels reach thousands of recording sites, systems are often combined with electrostimulations and optic stimulations. However, the task of design the cheap, flexible system for freely behaving animals without tethered cable are not solved completely. We propose the system for multichannel electrophysiology for both rats and mice. The system allows to record unit activity and local field potential (LFP) up to 32 channels with different types of electrodes. The system was constructed using Intan technologies RHD 2132 chip. Data acquisition and recordings take place on the DAQ-card, which is placed as a back-pack on the animal. The signal is amplified with amplifier cascade and digitalized with 16-bit ADC. Instrumental filters allow to filter the signal in 0.1–20000 Hz bandwidth. The system is powered from the mini-battery with capacity 340 mA/hr. The system was validated with generated signals, in anaesthetized rat and showed a high quality of recordings.

scholarly journals THE TYPIFICATION OF THE REGIONS OF UKRAINE BY POSSIBILITIES FOR SUSTAINABLE WASTE MANAGEMENT

2019 ◽  
pp. 28-34
Author(s):  
O. Kononenko ◽  
V. Molodyka
Keyword(s):  
Waste Management ◽  
Management Practice ◽  
Current System ◽  
Agricultural Waste ◽  
Modern Science ◽  
Sustainable Waste Management ◽  
Management Indicators ◽  
Regional Strategies ◽  
Different Types ◽  
Main Components

Sustainable waste management is an urgent task for modern science and management practice. The search for effective governance mechanisms within the framework of this study was performed in accordance with the concept of sustainable development and circular economy. The transition to a sustainable waste management model is considered as an advancing process to increase the part of mass production and consumption waste which is returned to the manufacturing cycle. In this regard, the assessment of sustainable waste management in the regions should include the dynamics indicators on the main components of waste management. The methodology of this study is based on the generalization of sustainable waste management indicators, which have been analyzed at a certain point in time and in the dynamics as well. The regions of the country were grouped by waste management efficiency. The selected four groups of regions are located rather compact, they have common features in terms of production profile and waste structure. The typification of the regions of Ukraine was developed on the basis of grouping, as well as taking into account the specialization of regions in one or a few main industries, levels of urbanization of these regions. Five types of regions were identified: two types with a high share of municipal waste, regions with a predominance of industrial waste, and two types of industrial-agrarian regions where the waste of different types is generated with a significant share of agricultural waste. Regions of the same type are typically characterized by the similarity of waste management issues. These can be both traditional problems of accumulating large quantities of waste in landfills, as well as new challenges related to population migration, the formation of new administrative units (united territorial communities), which change the functioning of the current system of waste management. Significant differences in the main waste management indicators for different types require the use of similar (typical) approaches to the development of regional strategies and regional waste management plans.

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK TARIF PENYEWAAN JASA KENDARAAN PADA PT. SERASI AUTORAYA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Fricilia Kindangen ◽  
Jenny Morasa ◽  
Lidia M. Mawikere
Keyword(s):  
Descriptive Analysis ◽  
Indirect Costs ◽  
Simple Calculation ◽  
Activity Based Costing ◽  
Product Service ◽  
Costing System ◽  
Vehicle Activity ◽  
Calculation System ◽  
The Cost ◽  
Keywords Cost

Activity Based Costing (ABC) is a simple calculation system to determine the cost of a product / service on the basis that it is the activity that causes the cost to arise, not from the product and the product that consumes the activity, the indirect costs can be determined through the activity it passes and the costs for each activity are then charged the product on the basis of consumption of each product in the activity. The purpose of this study was to determine the application of the cost of vehicle rental using Activity Based Costing method at PT Serasi Autoraya. This study uses descriptive analysis method, which is done by interviews and documentation. The results showed a comparison between the methods used by PT Serasi Autoraya and the application of Activity Based Costing System. For the calculation of the cost of the rental vehicle using Activity Based Costing System, namely for the type of Avanza car Rp. 3,710,271 and for Innova cars Rp. 6,567,413. There is a lower price difference between the calculation of PT Serasi Auotaraya and the results of calculations using Activity Based Costing System, namely for the Avanza Rp. 1,864,750 and for the Innova type there is a difference in the price of Rp. 1,313,728.Keywords: cost of rental service vehicle, Activity Based Costing System

scholarly journals THE KEY TO MINIMIZE MISCALCULATION OF OIL/CONDENSATE - QAS (QUANTITY ACCOUNTING SYSTEM) BY APPLYING ASTM PROVISIONS

PETRO ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 171
Author(s):  
Onnie Ridaliani
Keyword(s):  
Petroleum Industry ◽  
International Organization ◽  
Accounting System ◽  
Exploration And Exploitation ◽  
Technical Standards ◽  
Point Of Sale ◽  
Aceh Province ◽  
Calculation System ◽  
American Society ◽  
North Sumatra

<p class="AbstractNormalText">The Petroleum Industry does not only consist of exploration and exploitation activities, but there are other activities that are also important, namely lifting activities. The lifting activity is one of the transfer/ shipping activities from upstream (Producer) to downstream (Buyer). One of the lifting activities is the calculation of the amount of oil/condensate, which is a calculation of the calculation and reporting of oil/condensate that is applied in managing the distribution of oil/condensate production from the block station to the point of sale. The importance of this calculation system is due to the amount of lifting that will be reported to the state. This needs to be done well to avoid the wrong amount of value. ASTM (American Society for Testing and Materials) is an international organization that develops and publishes technical standards for various materials, products, systems and services. The lifting job based on the conditions established by ASTM can minimize the possibility of errors in calculation of QAS (Quantity Accounting System), in this case specifically for fluid level measurements in tanks, temperature measurements, methods and techniques for measuring the number of samples, proving job, laboratory analysis (such as Density, BS&amp;W, etc), and the methods that must be used (Flow Meter or Meter Tank Gauging) for QAS input. This paper is made using reference activities that happen in lifting points in Riau Province, North Sumatra Province, and Aceh Province. It is expected to provide more understanding of the necessary of applying the ASTM provisions to lifting activities.</p><p> </p><p> </p>

scholarly journals A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University

2020 ◽  
Vol 16 (1) ◽  
pp. 68
Author(s):  
Salah Oraby
Keyword(s):  
Unit Cost ◽  
Academic Program ◽  
Academic Programs ◽  
Cost Driver ◽  
Accounting System ◽  
Activity Based Costing ◽  
Average Unit ◽  
Costing System ◽  
Traditional Costing ◽  
Unused Capacity

This research proposes a guide to implementation of time- driven activity -based costing (TDABC) in Saudi Electronic University (SEU) as an alternative to the traditional costing systems. It is worth mentioning that the cost accounting system should support mission and vision of the university by detecting any idle capacity and providing relevant information for rational decision-making as well as improving the quality of services provided to students and finally managing SEU&rsquo;s resources efficiently and effectively. According to Saudi&rsquo;s vision 2030, public universities in Saudi Arabia should act on both of revenue side and cost side. In the current costing system of SEU, there are no cost pools at colleges&rsquo; level, at academic departments&rsquo; level, at courses&rsquo; level, as well as at students&rsquo; level. Rather cost pools found at university&rsquo; level only. Therefore, the current costing system provides neither information on unit cost per student at any academic program nor information on the unused capacity at any resource centers. Despite the fact that TDABC theoretically overcomes the criticism to both traditional costing system that uses direct labor or machine hours as a cost driver and the traditional activity- based costing (ABC that uses many transactions cost drivers to allocate overhead costs to cost objects. The implementation of TDABC is still challenging particularly in universities by using the time as the primary cost driver for allocating resource costs to final cost objects in academic programs especially the human labor is considered the main resource in universities. The proposed guide to implementation TDABC provided SEU&rsquo;s management information, including but not limited to, the average actual unit cost per student in each academic program either per semester, or per year, comparing actual fees students paid in each academic program to the actual average unit cost in each academic program to determine whether SEU covers all costs. In addition, comparing the average unit cost per student among all academic programs and investigating reasons of variations. The guide helps management determine the unused capacity in each resource center as well as preparing budgets of all resource centers accurately based on the actual used capacity.

scholarly journals Costing methods utilization in Czech enterprises.

2013 ◽  
Vol 1 (1) ◽  
Author(s):  
Boris Popesko
Keyword(s):  
Research Methodology ◽  
Basic Research ◽  
Cost Structure ◽  
Final Part ◽  
Activity Based Costing ◽  
System Utilization ◽  
Product Costing ◽  
Different Types ◽  
Costing System ◽  
The Individual

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properly discussed.

Sign in / Sign up

Export Citation Format

Share Document