scholarly journals Efficient cost management

2021 ◽  
Vol 7 (2) ◽  
pp. 268-283
Author(s):  
Vera Leonidovna Nazarova ◽  
Asiya Akanovna Korzhengulova ◽  
Alexey Alexandrovich Mesentsev ◽  
Alaydarkyzy Kalamkas ◽  
Aida Mazhidovna Dauzova
Keyword(s):  
Control System ◽  
Historical Context ◽  
Accounting Information ◽  
Production Costs ◽  
Accounting System ◽  
Effective Management ◽  
Management Information ◽  
Accounting Management ◽  
And Control ◽  
The Relationship

In a market economy requires a system of presentation of accounting information that would allow the most efficient use of available resources, it is also assumed that there is a choice of alternatives, it is required to select resources, sources of financing, forms and methods of investment, etc., that is, to make various management decisions that are related to the property of the organization. Therefore, to date, there is an urgent need to build an information and control system for managing production costs, in the relationship and interdependence of the indicators formed in it. Based on the existing principles, it seems necessary to create in the accounting management information and control system that meets the requirement of effective management of production costs to the greatest extent, when each Manager would make decisions to reduce costs and maximize profits. In the historical context, this was the main reason for the allocation of management accounting as an independent element of the accounting system.

scholarly journals THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)

2017 ◽  
Vol 10 (3) ◽  
pp. 375
Author(s):  
Sera Marettini
Keyword(s):  
Accounting Information ◽  
The United States ◽  
Accounting System ◽  
Bank Account ◽  
Accounting Information System ◽  
Head Office ◽  
Foreign Companies ◽  
On Line ◽  
And Control

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and  an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.

Management Information Systems in the Public Sector

2013 ◽  
pp. 157-173 ◽  
Author(s):  
Richard Heeks
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Management Information Systems ◽  
Monitoring And Control ◽  
Management Information ◽  
The Public ◽  
Public Sector Organizations ◽  
Monitoring And Control Systems ◽  
And Control ◽  
The Relationship

Management information systems (MIS) are fundamental for public sector organizations seeking to support the work of managers. Yet they are often ignored in the rush to focus on ‘sexier’ applications. This chapter aims to redress the balance by providing a detailed analysis of public sector MIS. It first locates MIS within the broader management monitoring and control systems that they support. Understanding the broader systems and the relationship to public sector inputs, processes, outputs and outcomes is essential to understanding MIS. The chapter details the different types of reports that MIS produce, and uses this as the basis for an MIS model and a description of the decision-making benefits that computerized MIS can bring. Finally, the chapter describes generic public sector MIS that address internal government transactions, public administration/ regulation, and public service delivery. Real-world examples of all types are provided from the U.S., England, Africa, and Asia. <BR>

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

scholarly journals New Casemix Classification as an Alternative Method for Budget Allocation in Thai Oral Healthcare Service: A Pilot Study

2010 ◽  
Vol 2010 ◽  
pp. 1-13 ◽  
Author(s):  
Thunthita Wisaijohn ◽  
Atiphan Pimkhaokham ◽  
Phenkhae Lapying ◽  
Chumpot Itthichaisri ◽  
Supasit Pannarunothai ◽  
...  
Keyword(s):  
Healthcare Service ◽  
Variance Reduction ◽  
Relative Weight ◽  
Budget Allocation ◽  
Production Costs ◽  
Alternative Method ◽  
Dental Procedures ◽  
Icd 10 ◽  
And Control ◽  
The Relationship

This study aimed to develop a new casemix classification system as an alternative method for the budget allocation of oral healthcare service (OHCS). Initially, the International Statistical of Diseases and Related Health Problem, 10th revision, Thai Modification (ICD-10-TM) related to OHCS was used for developing the software “Grouper”. This model was designed to allow the translation of dental procedures into eight-digit codes. Multiple regression analysis was used to analyze the relationship between the factors used for developing the model and the resource consumption. Furthermore, the coefficient of variance, reduction in variance, and relative weight (RW) were applied to test the validity. The results demonstrated that 1,624 OHCS classifications, according to the diagnoses and the procedures performed, showed high homogeneity within groups and heterogeneity between groups. Moreover, the RW of the OHCS could be used to predict and control the production costs. In conclusion, this new OHCS casemix classification has a potential use in a global decision making.

Modeling DCS of Nuclear Power Plant With Extended GO-FLOW Methodology

2017 ◽  
Author(s):  
Lu Hongxing ◽  
Yang Ming ◽  
Dai Xinyu ◽  
Li Wei ◽  
Yoshikawa Hidekazu
Keyword(s):  
Control System ◽  
Flow Model ◽  
Modeling Method ◽  
System Structure ◽  
Control Action ◽  
Volume Control ◽  
Flow Modeling ◽  
Control Logic ◽  
And Control ◽  
The Relationship

GO-FLOW model is a success-oriented system modeling method which describes how the system configures its resources to achieve required functions by using basic functional units in terms of substances and demand flows in the system. The GO-FLOW models, which are directly built according to system structure drawings, can be used to analyze the reliability of a system with time and phased mission problems. With the development of Digital Control System (DCS), the reliability analysis of whole DCS has become an important task. However, there are some shortcomings using the traditional GO-FLOW methodology to model DCS: 1. There are not abundant operators in the GO-FLOW model to describe the control logic in DCS; 2. It is hard to model the relationship between the control actions and hardware devices using traditional GO-FLOW methodology; This paper presents an extended GO-FLOW modeling method. In this study, the GO-FLOW model is supplemented and improved, which can accurately describe the relationship and control logic between the hardware and control action (or human control action) in the running process of the DCS. In this paper, taking the Chemical and Volume Control System (CVCS) as an example, using the extended GO-FLOW modeling method established the model of CVCS, and the model of DCS control logic. This improved modeling method can be applied to the reliability modeling and evaluation of DCS.

scholarly journals Conceptual principles of competitiveness of enterprises

2014 ◽  
Vol 36 (3) ◽  
pp. 608-615 ◽  
Author(s):  
Olga Nykolyuk
Keyword(s):  
Control System ◽  
Systematic Approach ◽  
Control Mechanism ◽  
Economic Conditions ◽  
Management Information ◽  
Management Mechanism ◽  
Economic Process ◽  
Definition Of ◽  
And Control ◽  
Enterprise's Competitiveness

The transformation of modern scientific paradigm requires the adaptation of traditional theories of the firm competitiveness to new economic conditions. The aim of the study is to develop conceptual principles of enterprise’s competitiveness management, which are based on the definition of this term and includes a system of principles, functions, models and management mechanism. Formation of the concept involves the use of systematic approach to research. Principles of management by enterprise's competitiveness are allocated based on purpose of management, managed, managing systems and their interaction. Functions are determined by following stages: achieving the goals, developing of management system, aims to ensure competitiveness, characteristic of administrative actions. Model of control the competitiveness reflects the flows of management information and control system (administration unit) and manageable (economic process of the enterprise). Control mechanism includes appropriate methods (economic and psychological), levers (price, quality, brand, branding, logo, motto) and incentives (economic, moral, administrative, creative).

scholarly journals The Dynamics of Currency Design in the Socio-Historical Context

Inter ◽  
2020 ◽  
Vol 12 (3) ◽  
pp. 31-49
Author(s):  
Kseniya I. Shtalenkova
Keyword(s):  
Social Relations ◽  
Historical Context ◽  
Electronic Payment ◽  
Political Systems ◽  
Cultural Significance ◽  
Ideological Manipulation ◽  
And Control ◽  
The Relationship ◽  
Historical Periods

The purpose of this article is to show the dynamics of currency design in a socio-historical context, from antique coins to electronic payment transactions. Currency design visualizes the symbolic features of exchange depending on the types of money circulating in certain historical periods. Therefore, the visual aspect of money is important here, which at the level of the visible concerns the material features of money, and at the level of the visual characterizes the specifics of representations used in currency design. It is crucial to analyze the relationship between the visible and the visual in currency design from the point of its functionality, which makes it possible to conceptualize money not as an object, but as a process approached through the material and political systems that create and control money. Hence, currency design highlights the perspective of multidisciplinary potential of money as an object of research, which can be assessed without separating economics from cultural significance. Using the concept of evidence by M. Engelke, this article analyzes the symbolic complex of money functions in the context of the ideological implications shifting with the transformations of currency design. In addition, money is classified according to its visual typology, which demonstrates, in the process of dematerialization, the changes in the symbolic aspect of exchange, which stimulates restructuring of social relations. It may seem that in the conditions of digitalization, social relations are simplified, becoming more free and transparent as once the money becomes invisible, the possibility of ideological manipulation through currency design is vanishing. But, in reality, social relations acquire a more complex and asymmetric features, since the power that controls money not only becomes invisible and, as a result, elusive, but transfuses the very processes associated with the functioning of money.

scholarly journals Flexible Productive Systems Modeling and Control Tools: Literature Review

2020 ◽  
pp. 91-98
Author(s):  
URC Mazzoni ◽  
OL Asato ◽  
FY Nakamoto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Manufacturing Systems ◽  
New Technologies ◽  
System Modeling ◽  
Production Costs ◽  
Modeling Tools ◽  
Modeling And Control ◽  
Productive Systems ◽  
And Control

The challenges imposed on Manufacturing Systems (MS), given the demands of a dynamic and competitive market, instigates the development of new technologies to promote the reduction of production costs, increase productivity and ensure the level of quality established by the company. Such technologies applied in MS create demands for new paradigms for the design of control systems, mainly about the integration of automated systems, such as multifunction machines, flexible machining centers, intelligent robotic conveyor systems, and the integration of information systems, production planning and management, and manufacturing execution. The main purpose of control system modeling is to represent a real system using conceptual models to visualize, predict and simulate the desired dynamic behavior of the system. This article presents some modeling tools for control systems capable of adequately representing a manufacturing system with all its requirements and intrinsic characteristics, supported by formal methods for structured modeling of the control system.

A Comparison of Three Visual Representations of Complex Multidimensional Accounting Information

1999 ◽  
Vol 13 (2) ◽  
pp. 117-131 ◽  
Author(s):  
Richard B. Dull ◽  
David P. Tegarden
Keyword(s):  
Computer Program ◽  
Three Dimensional ◽  
Accounting Information ◽  
Visual Representations ◽  
Multidimensional Data ◽  
Accounting System ◽  
Two Dimensional ◽  
Interactive Computer Program ◽  
Data Output ◽  
The Relationship

This study investigates the relationship between three visual representations (two-dimensional, three-dimensional fixed, and three-dimensional rotatable) of multidimensional data, and the subjects' ability to make predictions based on the data. Output of a momentum accounting system was simulated and graphics were rendered based on that information. An interactive computer program was developed and used to administer the laboratory experiment and collect results. Subjects made prediction decisions based on the graphics produced for four companies. Each subject made predictions for one type of graphics representation for each of the four companies. Subjects using three-dimensional data that could be rotated provided the most accurate predictions. This finding is significant in a systems environment where visualizations and graphics are steadily increasing. The results should be considered when developing systems to provide accounting system users with information for making decisions, especially when the information to be presented is multidimensional in nature.

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