The impact of digitalization and integration processes on the cost accounting in sausage manufacture

2021 ◽  
Vol 22 (5) ◽  
pp. 490-508
Author(s):  
Natal'ya V. MALINOVSKAYA
Keyword(s):  
Cost Accounting ◽  
Meat Processing ◽  
Factors Affecting ◽  
Production Methods ◽  
Eurasian Economic Union ◽  
Management Concepts ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Significant Factors

Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organization of cost accounting and choice of methods for calculating the production expenses in sausage production in modern conditions. Integration within the framework of the Eurasian Economic Union and digitalization are the new most significant factors that change both the production process and accounting practices. Conclusions. The rise of digitalization in all areas of activity of meat processing enterprises, development of the regulatory framework within the Eurasian economic integration have become significant factors that have a material impact on the most important elements of accounting and calculation tools in sausage production. These factors along with industry characteristics should be taken into account when organizing cost accounting and choosing methods for calculating the production expenses in sausage production. The results obtained can help further develop theoretical aspects of cost accounting and calculation in sausage production.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals An examination of the factors affecting the performance of Management Accounting students at the Durban University of Technology

2020 ◽  
Author(s):  
◽  
Stephanie Caroline Singh
Keyword(s):  
South Africa ◽  
Student Performance ◽  
Positive Impact ◽  
Management Accounting ◽  
Cost Accounting ◽  
Accounting Students ◽  
Factors Affecting ◽  
Five Factors ◽  
University Of Technology ◽  
The Impact

The success of a module at a university of technology is measured by student performance. At the Durban University of Technology in the Department of Management Accounting, students in their second year of study struggle with conceptualising content in Cost Accounting two which affects their performance. The purpose of this study was to identify the factors which may impact on the performance of Cost Accounting two students and to determine if these factors have a significant association with a student’s performance in Cost Accounting two. Many studies have identified various factors which may influence students’ academic performance. For the purpose of this study, five factors that may affect student performance were identified and examined. The independent variables or factors identified were attendance, age, gender, grade 12 results and language. The dependent variable for this study was performance (in Cost Accounting two). In order to measure the performance of students included in the study, the percentage achieved in Cost Accounting two for the semester was used. Although studies have been conducted on student performance at universities across South Africa and around the world, limited studies were conducted on the performance of Cost Accounting two students within South Africa. The study aimed to identify the factors that affect the performance of Cost and Management Accounting students at a university of technology and the impact of those factors on performance. The study found that only student attendance has a positive impact on student performance in Cost Accounting two. The findings of this study may be useful to the Department of Management Accounting at the DUT and other universities of technology. It is hoped that the current study will be useful to other teachers of cost and management accounting at universities on which factors influence the academic achievement of students.

A hybrid framework to model factors affecting construction labour productivity

2019 ◽  
Vol 24 (3) ◽  
pp. 630-654 ◽  
Author(s):  
Majid Parchami Jalal ◽  
Shahab Shoar
Keyword(s):  
Construction Industry ◽  
Labour Productivity ◽  
Content Type ◽  
Factors Affecting ◽  
Schedule Delay ◽  
Factors Influencing ◽  
Hybrid Framework ◽  
Novel Method ◽  
The Cost ◽  
The Impact

Purpose This paper aims to model different causal relations among factors interacting with labour productivity in order to recognize the most important factors influencing and influenced by it. Design/methodology/approach Top 60 factors affecting labour productivity were determined and grouped into 5 major groups by reviewing previous research and interviewing relevant experts. The interactions of factors were modelled using system dynamics (SD) approach. The resulting causal loop diagrams obtained from SD were then applied for identifying the most crucial factors influencing and influenced by labour productivity through the decision-making trial and evaluation laboratory (DEMATEL) method. The impact of factors on each other was finally determined based on the opinions of 63 experts selected from the Iranian construction industry. Findings The results indicated that factors such as fatigue, lack of labour motivation and lack of skill are the most influencing, and factors such as schedule delay and inflation in the cost of execution are the most influenced by labour productivity. In the end, a set of recommendations to improve construction labour productivity was also presented. Originality/value The main contribution of the study is proposing a novel method which is capable of providing insights into how causes and effects of construction labour productivity are interrelated. Furthermore, the proposed method makes this study distinct from previous research in the light of prioritizing factors and offering recommendations according to the interrelationships among factors.

scholarly journals Expert poll in complex system projects – scientometric view on the trend of redundancy research

2021 ◽  
Vol 341 ◽  
pp. 00066
Author(s):  
Victor Egorov ◽  
Andrey Rementsov ◽  
Tatyana Egorovа ◽  
Alexander Rementsov
Keyword(s):  
Complex System ◽  
Preliminary Analysis ◽  
Social Phenomenon ◽  
Complex Vector ◽  
Factors Affecting ◽  
Expert Opinions ◽  
Existence And Stability ◽  
Integral Characteristics ◽  
The Cost ◽  
The Impact

When carrying out research works in the economic, political, sociological fields, as well as in the sphere of governance and in management, we widely apply the integral characteristics of a plenty of factors affecting the existence, functioning and further effectiveness of the existence of the object being studied - a social phenomenon, the development and extinction socio-political trends, the existence and stability of specific clusters of economic projects or some large technical projects, etc. Since the influence manifestations of different factors are different, for estimation of their influence complex (vector. To assess the impact, an analysis of expert opinions is carried out, often with multiple redundancy. Such an approach can lead not to an increase in reliability, but to the opposite result, certainly leading to an increase in the cost of preliminary analysis.

scholarly journals Factors Affecting the Performance of Agri Small and Medium Enterprises with Evidence from Kosovo

2021 ◽  
Vol 13 (2) ◽  
pp. 297-313
Author(s):  
Ekrem Gjokaj ◽  
Diana Kopeva ◽  
Nol Krasniqi ◽  
Henrietta Nagy
Keyword(s):  
Rural Economy ◽  
Small And Medium Enterprises ◽  
International Standards ◽  
Production Potential ◽  
Factors Affecting ◽  
Direct Payments ◽  
Medium Enterprises ◽  
The Impact ◽  
Agriculture Development ◽  
Significant Factors

Abstract The agri SMEs in Kosovo are facing challenges that are reducing competitiveness and preventing it from fulfilling their production potential. The main constraints in increasing productivity and improving competitiveness are the low use of modern techniques and technologies in both production and management of enterprises, lack of funds, the low use of inputs, and the limited ability to meet international standards of food safety. This paper is focused on the analysis of the impact of agricultural SMEs in the rural economy of the country and the problems related to the impact. The data used for this analysis are the data conducted for the Farm Structure Survey (FSS) which includes the farmers’ list from Agricultural Records compiled by the Kosovo Agency of Statistics (KAS) in 2014, as well as the lists of beneficiaries for both direct payments/subsidies and for grants for the period of 2014 to 2017 received by the Agency for Agriculture Development. From the research results, significant factors having an effect on the annual income of agris SMEs are the following: income from the sale of agricultural products, income from subsidies, income from non-agricultural activities, income from salaries, remittances, and income from other activities.

Cost Analysis of TSV Process and Scaling Options

2014 ◽  
Vol 2014 (1) ◽  
pp. 000001-000007
Author(s):  
Victor Vartanian ◽  
Larry Smith ◽  
Klaus Hummler ◽  
Steve Olson ◽  
Brian Sapp ◽  
...  
Keyword(s):  
High Volume ◽  
Film Structure ◽  
Manufacturing Cost ◽  
Wafer Level ◽  
Factors Affecting ◽  
Multiple Process ◽  
Cost Of Materials ◽  
The Cost ◽  
The Impact ◽  
Cost Differences

SEMATECH evaluated the impact of various process options on the overall manufacturing cost of a TSV module, from TSV lithography and etch through post-plate CMP. The purpose of this work was to understand the cost differences of these options in order to identify opportunities to significantly reduce cost. Included in this study were multiple process and materials options for TSV etch, liner, and barrier/seed (B/S). For each of these options, recipes were adjusted for post-etch clean, ECD Cu fill and CMP overburden, and the resulting cost impacts were evaluated. The TSV dimensions used in this study are 5x50 μm and 2x40 μm. These cost comparisons included a sensitivity analysis, highlighting the main factors responsible for the differences. Cost of materials, tool cost, and throughput were the primary factors affecting cost differences, especially in barrier/seed deposition. In some cases the contributions from both these sources were comparable. We explain the assumptions used and some of the uncertainties inherent in this work. For example, where materials costs were significant, we extrapolated the cost of new materials from research quantities to those needed to support high volume manufacturing. We had to estimate throughputs and materials costs using our best engineering judgment, because the recipes have not yet been optimized. We also considered that the tools used on some non-critical steps might be fully depreciated, or a lower cost tool such as is used in wafer level packaging. Despite these uncertainties and assumptions, we were able to extract some fairly clear conclusions. The process options include the following B/S variations: For 5x50 μm TSVs, the B/S film structure is TaN/Ta/Ru/Cu, and the options are with and without the Ru and/or Cu layers. For 2x40 μm TSVs, the B/S structure is TaN/Ru/Cu, with different thicknesses of Ru, and the Cu is an optional seed layer for the field. We also discuss the impact of scaling the TSV dimensions on manufacturing costs. This work is continuing to look at different process options and to apply this methodology to MEOL modules such as temporary bond and debond, wafer thinning, and TSV reveal.

Wastage of conserved fodder when feeding livestock

2010 ◽  
Vol 50 (6) ◽  
pp. 400 ◽  
Author(s):  
C. R. Stockdale
Keyword(s):  
Beef Cattle ◽  
Dairy Cattle ◽  
Present Review ◽  
Factors Affecting ◽  
Storage Method ◽  
The Mean ◽  
Main Factors ◽  
Wet Weather ◽  
The Cost ◽  
The Impact

The objective of the present review was to establish levels of conserved fodder wastage when feeding livestock (sheep, beef cattle, dairy cattle) under various conditions and using various feed-out systems, and to determine the factors affecting wastage. The mean wastage of hay recorded in the literature reviewed was 17% of the DM offered, but the range was from 4 to 77%. The main factors affecting the degree of wastage were storage method, packaging method, method of feeding out, amount of fodder on offer and its palatability and/or quality and the impact of wet weather. Although the emphasis was on hay, the principles should also apply to silage. If wastage was 40% rather than 5%, the cost of feeding conserved fodder to livestock would be a third greater than producers might expect or budget on.

scholarly journals THE IMPACT OF E-GOVERNMENT ON THE LEVEL OF CORRUPTION

2020 ◽  
Vol 6 (2) ◽  
pp. 93-99
Author(s):  
Maksym Tsutskiridze ◽  
Anatoliy Bereza
Keyword(s):  
Economic Freedom ◽  
Practical Implication ◽  
Synthesis Method ◽  
Political Stability ◽  
Holistic View ◽  
Factors Affecting ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
The Government ◽  
The Impact

The purpose of the article is to determine the way e-government can reduce corruption in the country and to analyze the dynamics of four indices of corruption in Ukraine. The subject of the research is the features of the civil law nature of electronic money. Methodology. Research methods are chosen based on the object, subject and purpose of the study. When researching, the general scientific and special methods of legal science have been used. Thus, the analysis and synthesis method as well as the logical method have been used to formulate a holistic view on the relationship between e-government and corruption, its features and legal nature. The logical-semantic method has been used to establish the meaning of the concepts “corruption” and “e-government”, “inflation”. The legal modeling method has been applied to formulate the relevant conclusions and propositions. Results. The potential of e-government impact on the level of corruption in the country is analysed, in particular, depersonification, deregulation and transparency. The main obstacles to the implementation of e-government initiatives (problems with the access to the Internet, limited list of electronic services, sabotage by the government officials) and factors affecting the level of corruption (economic freedom, inflation, welfare level, political stability) are highlighted. Practical implication. The comparison of international indicators on the level of development of e-government and the level of corruption in Ukraine does not confirm such dependence, although there is a positive correlation between liberalization of the economic sphere and reduction of the level of corruption. Value/originality. The study shows that e-government as the tool to combat corruption can be effective only in combination with other means. Accordingly, the list and scope of electronic public services should be expanded; this could give impetus to further deregulation, which is a key component of economic freedom.

scholarly journals Effective Cluster Model of Thermal Power Company Management

2018 ◽  
Vol 7 (3.2) ◽  
pp. 65
Author(s):  
Vira Chevhanova ◽  
Kseniia Chichulina ◽  
Vitaliya Skryl
Keyword(s):  
Thermal Energy ◽  
Cluster Formation ◽  
Thermal Power ◽  
Economic Effect ◽  
Influence Factors ◽  
Repair Work ◽  
Power Company ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact

The aim of this study is to determine the need for cluster formations; to identify the influence factors on the creation of a cluster of thermal power companies in Poltava region. The method of evaluating the efficiency of formation of this cluster has been developed.The methodological framework of this research is general scientific dialectical method of cognition, in which the research object is studied as a dynamic system in the process of its development. The formation of the main directions of thermal power company development was carried out on the basis of dialectical, historical and systematic methods. In the process of studying and generalization of scientific and practical development methods of comparison, analysis and synthesis, induction and deduction were applied. Also the study is based on regulatory and economic instruments, economical studies and studies of scientific research institutions.As a result of the study the main participants of the cluster formation were identified. So it may be comprised of the members of the cluster, generating thermal energy, the thermal energy consumers and the region where the cluster of thermal power companies will be formed. According to the participants of cluster associations the factors of influence on economic and social effect from implementation of the cluster thermal power companies in the Poltava region were formed. We determined that to reduce the rate for thermal energy it is necessary to conduct a number of activities. The application of the proposed measures will significantly reduce the services cost of thermal power companies. The cost of thermal energy and the distribution among the participants of cluster associations were calculated on the example of Poltava region utility production enterprise of heat economy "Poltavateploenergo". The participants are heat producers, transport companies, distribution and heat supply companies, repair work companies, construction work enterprises. It is established that the overall effect of cluster members has both quantitative and qualitative nature. The impact on consumers is qualitative. It is based on the fact that the tariff for consumers remained unchanged in the medium term (five years). The essence of economic effect is in the quality and timeliness of services thermal management. The overall effect of its work influences all members. It occurs when there is the formation and implementation of cluster thermal power companies.But in addition to the advantages of cluster associations its major problems were presented in the work. Among them there are the following problems: the lack of informativeness of executive authorities and business representatives in the application of the cluster approach; the lack of public policy to ensure the systematic approach and organization of interaction between different levels of executive authorities in the implementation of cluster projects; lack of institutional and financial support to cluster initiatives; lack of trained personnel in the organizational aspects of cluster technologies; the lack of effective methodological base for the application of cluster technologies. Scientific novelty of received results is the development and calculation of economic effect from the formation of a cluster of thermal power companies both at the regional level and at the level of the enterprise and the consumer.  

scholarly journals ACCOUNTING AND ANALYTICAL ASPECTS OF COST MANAGEMENT IN AGRICULTURAL ENTERPRISES

2021 ◽  
pp. 29-39
Author(s):  
Ivan Svynous ◽  
Olesya Havryk ◽  
Tetyana Matula
Keyword(s):  
Cost Management ◽  
Cost Accounting ◽  
International Standards ◽  
Production Costs ◽  
Inductive Method ◽  
Accounting System ◽  
Theoretical Understanding ◽  
General Process ◽  
The Cost ◽  
The Impact

Introduction. The issues of management of production costs of the enterprise have become important for domestic businesses after the transition of the economy to market principles of doing business. In the command-administrative system of management, pricing was the prerogative of state authorities, ministries and departments and was based on the implementation of a cost approach, which involves the inclusion in the cost of products of the full cost of its production and sale. Methods. During the research general and special methods of research of processes and phenomena in their interrelation and development were used, namely: monographic (at formulation of the purpose, tasks, subject and object of research); method of comparative analysis (in the study of the concepts of strategic cost management). At the stage of observation of business transactions, collection, measurement, design, registration, systematization and processing of information for research, the inductive method was used, and the deductive method was used in the process of theoretical understanding of the problem. Results. We believe that the main characteristics of the cost management system of an agricultural enterprise should be: phased implementation of the process; inclusion in the general process of enterprise management; establishing the impact of the external environment of the business entity; determining the characteristics of the internal environment; availability of feedback. Discussion. At the stage of reforming the domestic accounting system, the issue of terminology should be given special importance. It is advisable to use in regulations the definition of costs and expenses, limiting the scope of these categories and providing the possibility of their unambiguous qualification by enterprises that prepare reports for interested users, both external and internal. Prospects for the application of IFRS in Ukraine in terms of cost accounting require understanding of the basic ideas and meaning of international standards and research, the results of which will approximate, and further bring the guidelines and rules of cost accounting in Ukraine in accordance with international financial reporting standards. Keywords: production, management, costs, expenses, accounting, prime cost.

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