scholarly journals Analysis of the enterprise operating expenses and ways of improvement of their accounting

2021 ◽  
Vol 8 (1) ◽  
pp. 43-58
Author(s):  
O. Grytsay ◽  
◽  
M. Pankiv ◽  
D. Kut ◽  
G. Wojtan ◽  
...  
Keyword(s):  
Production Process ◽  
System Analysis ◽  
Comparative Method ◽  
Scientific Paper ◽  
Information Support ◽  
Management Decision ◽  
Industrial Enterprises ◽  
Analytical Information ◽  
Management Decision Making

Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.

scholarly journals Adoption of management decisions based on programming methods as a subgroup of methods for optimizing performance indicators

2019 ◽  
Vol 4 (9) ◽  
pp. 34-44
Author(s):  
А. Тебекин ◽  
A. Tebekin
Keyword(s):  
Decision Making ◽  
Performance Indicators ◽  
Management Decision ◽  
Management Decisions ◽  
General Classification ◽  
Managerial Decisions ◽  
Management Decision Making ◽  
First Time

The author's classification of management decision-making methods, including twenty-five classes of methods, is presented for the first time. As part of the general classification of management decision-making methods, the role and place of a group of methods for making managerial decisions based on the optimization of performance indicators was demonstrated. In the group of methods for making managerial decisions based on the optimization of performance indicators, a subgroup of programming methods (linear, nonlinear and dynamic) is considered in detail. The features of use and application are shown when making managerial decisions of a subgroup of programming methods.

scholarly journals METHODOLOGY, METHODS AND DIGITAL TECHNOLOGIES OF MANAGEMENT DECISION-MAKING TO IMPROVE THE QUALITY OF OPTIMIZATION MODELS OF THE ROCKET AND SPACE INDUSTRY

2019 ◽  
Author(s):  
Александр Андрейчиков ◽  
Aleksandr Andreychikov ◽  
Ольга Андрейчикова ◽  
Olga Andreichicova
Keyword(s):  
Decision Making ◽  
System Analysis ◽  
Digital Technologies ◽  
Optimization Models ◽  
Management Decision ◽  
Risk And Uncertainty ◽  
Intelligent Software ◽  
Space Industry ◽  
Management Decision Making

The monograph presents the methodology, methods and digital technologies of management decision - making to improve the quality of optimization models of the rocket and space industry. The methods and systems of decision support described in the book are focused on solving problems in conditions of certainty, risk and uncertainty. The book is intended for researchers, engineers and students working in areas such as system analysis, innovation quality management, conceptual design, intelligent software development, etc.

scholarly journals Model of monitoring of oil soil pollution and its termination

2021 ◽  
Vol 16 (2) ◽  
pp. 146-153
Author(s):  
Svetlana Evgenievna Germanova ◽  
Tatiana Valeryevna Magdeeva ◽  
Vadim Gennadievich Pliushchikov
Keyword(s):  
System Analysis ◽  
Petroleum Products ◽  
Management Decision ◽  
High Tech ◽  
Economic Activities ◽  
Evolutionary Modeling ◽  
Oil Companies ◽  
Individual Enterprise ◽  
Management Decision Making ◽  
Production Economic

The assessment of impact of oil production economic activities on land pollution in Russia contributes to evolutionary management decision making. Oil industrial pollution affects negatively flora and fauna. Thus, its important to identify the level of its exposure and danger, the site of contamination. A system approach is needed. When studying the environment, its necessary to consider the presence of risk situations and stochastic irreversible changes. Its essential to identify the nature and type of soil contamination with petroleum products using high-tech tools, intellectual procedures. The work considers modeling of such situation, forecasting and identification of oil contaminants. The submodel of optimal termination of monitoring is also considered. Ending monitoring of environmental optimization will result in lower monitoring costs, since monitoring oilcontaminated environments is an expensive and complex technological mechanism, often requiring satellite data. The proposed algorithm for modeling and system analysis is based on situational modeling. Evolutionary modeling allows to adapt the procedure (methodology) of forecasting and assessment to environmental risk factors. It increases the accuracy (formalization and evidence) and completeness of conclusions, the efficiency of situation analysis, which affects manageability of risk both for the oil complex and for individual enterprise in the industry. The results of the research may be used for development of software tools, in particular expert and predictive systems. Situational models are needed when oil companies are solving multi-criteria and multifactor problems.

scholarly journals IMPROVEMENT OF THEORETICAL AND METHODOLOGICAL BASES OF INFORMATION SUPPORT OF SUSTAINABLE DEVELOPMENT MANAGEMENT

2021 ◽  
pp. 38-44
Author(s):  
Natalia Iershova
Keyword(s):  
Sustainable Development ◽  
Information Support ◽  
Management Decision ◽  
Industrial Complex ◽  
Information Flows ◽  
Management Personnel ◽  
Operational Information ◽  
Management Decision Making ◽  
Degree Of Satisfaction ◽  
Concept Of Information

The article improves the theoretical and methodological foundations of information support for the management of sustainable development of the enterprise. On the basis of a comparative analysis, the author's approach to the essence of the concept of "information flow" is presented, the classification of information flows is expanded. Today, information support of the management decision-making process at enterprises is imperfect. An empirical study was carried out to determine and assess the degree of satisfaction of enterprises of the agro-industrial complex of the Kharkov region with information support. Identified problems in the provision of current and operational information to management personnel; there is no formalization and systematization of it; some enterprises do not use planning, in particular financial planning, which is a significant obstacle to building an effective enterprise for the future. Information support of the enterprise by management levels and information flows is proposed. Based on the tasks facing the information support for the management of sustainable development of an enterprise, an algorithm has been developed for its functioning as a type of activity. It is based on a project-based approach, according to which stages are gradually implemented.

scholarly journals DATABASE DEVELOPMENT OF THE MANAGEMENT INNOVATIVE ACTIVITY IN THE INDUSTRIAL ENTERPRISE

2018 ◽  
Vol 2018 (1) ◽  
pp. 21-27
Author(s):  
Алексей Курлов ◽  
Aleksey Kurlov ◽  
Андрей Гулевитский ◽  
Andrey Gulevitsky
Keyword(s):  
System Analysis ◽  
Innovation Management ◽  
A Priori ◽  
Industrial Enterprise ◽  
Information Support ◽  
Industrial Enterprises ◽  
Preparatory Stage ◽  
Implementation Of Innovations

This article focuses on the decision of problems of increase of efficiency of introduction of innovation in industrial enterprise. The publication includes a description of the author's approach to innovation in the industrial enterprise, implemented in the form of a database. The main functions of the database are divided into two main stages – preparatory and informative. The functions of the preparatory stage include the collection of information about the industrial enterprise, the rationale for the choice of innovation, determination of the composition and administration of training (retraining), justification of the technical appearance of innovation. At the supporting stage, the database allows information support in the development and implementation of innovations in terms of timing, volume and costs, to carry out a priori and a posteriori evaluation of the quality of innovation on the basis of situational norms, as well as support for decision-making on innovation management in the industrial enterprise. The database is based on the theory of system analysis, the basic principles of the theory of innovation, methods of situational modeling, graph theory and probability theory. The results of the developed database can be used by modern industrial enterprises in the implementation of innovations.

scholarly journals Modern Information Technologies: Obstacles and Assistants in Management Decision-Making. Article Two. Opportunities

2021 ◽  
pp. 10-16
Author(s):  
V. A. Shamakhov ◽  
N. M. Mezhevich
Keyword(s):  
Decision Making ◽  
Information Technologies ◽  
Information Support ◽  
Management Decision ◽  
Quality Of Information ◽  
Management Decision Making ◽  
Long Time ◽  
Filter Bubbles ◽  
Main Effects

The dependence of management decisions on information support is not a debatable issue for a long time. However, the changing quality of information creates both new challenges and new opportunities in the information and analytical field. The decision-making process, which would seem to be facilitated by digitalization, is actually becoming more complicated. As one of the main effects of digitalization, we note the apparent availability of information. In fact, simple facts that create an information network no longer become, moreover, they become smaller, or rather, their availability decreases. The necessary information sinks in the ocean of information noise. Echo chambers and filter bubbles exacerbate this problem. At the same time, the possibilities provided by the effects of echo cameras and information bubbles remain low.

scholarly journals Control and cost analysis in the process of management decision making for the commodities assortment

2018 ◽  
Vol 16 (2) ◽  
pp. 209-219
Author(s):  
Vladimir Osipov
Keyword(s):  
Cost Analysis ◽  
Integrated Management ◽  
Load Capacity ◽  
Resource Consumption ◽  
Information Support ◽  
Management Decision ◽  
Limiting Factor ◽  
Successful Solution ◽  
Management Decision Making ◽  
The Impact

The relevance of this work is determined by the further development of the management system and its information support that improve the economic entity’s activity and increase the competitiveness. The goal of this research is to develop a method for the most optimal commodities assortment formation, which makes it possible to increase the efficiency of the enterprise in the existing production conditions. Previously applied methods were oriented only to one of the methods of determining the commodities assortment, which prevented managers from choosing the most optimal option. The method of the optimal commodities assortment formation was proposed for the first time in this article while comparing the methods of its determination on products profitability and the limiting factor. The object of research is resource consumption in relation to certain commodities assortment manufactured by the enterprise operating in the measuring devices production sector. The article is focused on the methods of the integrated management cost analysis aimed at implementing the concept of the most complete and timely information support for the resource consumption control and regulation. General scientific and special research methods are used for the purpose of its implementation. The use of special methods of economic analysis made it possible to develop the economic model of costs estimation in the process of the most optimal commodities assortment formation.Conclusions and results of the research show that the efficiency of the industrial enterprise largely depends on rational resource consumption. The successful solution of this task largely depends on the correct commodities assortment formation. In view of this, methods for determining the commodities assortment based on the analysis of its profitability and assessing the impact of the limiting factor, taking into account the full load capacity, are proposed to be used.

scholarly journals ORGANIZATION OF MONITORING OF QUALITY OF INNOVATION PROCESSES IN ENTERPRISES OF ELECTRONIC INDUSTRY

2019 ◽  
Vol 1 (7) ◽  
pp. 110-116 ◽  
Author(s):  
A. Yu. Gulevitskij ◽  
A. V. Kurlov ◽  
V. V. Kurlov
Keyword(s):  
System Analysis ◽  
Innovation Management ◽  
A Priori ◽  
Industrial Enterprise ◽  
Information Support ◽  
Industrial Enterprises ◽  
Preparatory Stage ◽  
Implementation Of Innovations

This article focuses on the decision of problems of increase of efficiency of introduction of innovation in industrial enterprise. The publication includes a description of the author’s approach to innovation in the industrial enterprise, implemented in the form of a database. The main functions of the database are divided into two main stages – preparatory and informative. The functions of the preparatory stage include the collection of information about the industrial enterprise, the rationale for the choice of innovation, determination of the composition and administration of training (retraining), justification of the technical appearance of innovation. At the supporting stage, the database allows information support in the development and implementation of innovations in terms of timing, volume and costs, to carry out a priori and a posteriori evaluation of the quality of innovation on the basis of situational norms, as well as support for decision-making on innovation management in the industrial enterprise. The database is based on the theory of system analysis, the basic principles of the theory of innovation, methods of situational modeling, graph theory and probability theory. The results of the developed database can be used by modern industrial enterprises in the implementation of innovations.

scholarly journals Simulation as Implementation of Digital Approach to Decision-Making under Uncertainty and Risk

2019 ◽  
Vol 62 ◽  
pp. 11004
Author(s):  
O.V. Tiutyk ◽  
M.E. Butakova
Keyword(s):  
Decision Making ◽  
Process Model ◽  
Relevant Literature ◽  
Information Support ◽  
Practical Significance ◽  
Primary Data ◽  
Management Decision ◽  
Decision Making Under Uncertainty ◽  
Modeling Tools ◽  
Management Decision Making

The paper articulates the problem of modeling management decision-making process in new digital reality: decision-making under uncertainty, volatile environment, huge amount of data to be accounted, objective analytical risk attitude. The proposed solution includes critical selection of risk and uncertainty management tools aimed at improvement quality of management decision-making information support in the sustainable development context (on the example of construction projects). The aim of research is the development of the new “digital” approach to the process of reducing uncertainty when decision making in highly risk projects, including the process model and toolkit. Methodology is based on logical analysis and synthesis, decomposition, qualitative analysis of the relevant literature and primary data (top management informal interviews, targeted sample), comparative and regression analysis, time series analysis, mathematical statistics and simulation modelling based on nine sets of design estimation paperwork and turnover-balance sheets. The contribution into the existing knowledge includes substantiating the correlation of the terms of the digital decision-making and simulation modeling tools in high-risk projects management under insufficient statistical data and their mutual interaction. Also, advisability of formalization of the decision-making method based on unprocessed design estimates is justified, and appropriate methods for sustainable decision-making information support are selected. The approbation demonstrated practical significance and economic effectiveness of developed approach; experiment was carried out on the base of «RSU – 6» LLC’s projects (Tchaikovsky, Perm region).

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

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