Internal cost control of health resort institutions: Methodological aspects

2021 ◽  
Vol 22 (7) ◽  
pp. 804-825
Author(s):  
Margarita F. SAFONOVA ◽  
Evgeniya S. VYALAYA
Keyword(s):  
Cost Control ◽  
Point Of View ◽  
Theory And Practice ◽  
Production Costs ◽  
Continuous Control ◽  
Health Resort ◽  
Food Treatment ◽  
Tax Management ◽  
Analysis And Synthesis ◽  
The Cost

Subject. This article analyzes the activities of therapeutic resort and spa facilities from the point of view of the social importance of the population's health. It discusses the problems of improving the system of cost control and calculating the cost of a unit of services provided by these facilities to obtain reliable information and optimize the costs. Objectives. Based on the analysis of statistical information and scientific sources, the article aims to form an opinion on the state of the health resort complex, the structure of costs, and their share by items and elements in the total amount of production costs, and develop a methodology for their continuous control, taking into account the industry specifics to minimize risks. Methods. For the study, we used analysis and synthesis, induction and deduction, literature review, and the calculation, graphical, accounting and analytical methods. Results. The article finds that the service provided by the health resort industry organizations is complex (accommodation, food, treatment) and therefore, it has a multi-element cost structure, which entails certain financial, tax, management risks that need continuous monitoring. Conclusions and Relevance. The proposed methodology helps to continuously control the costs of a multi-component service provided by economic entities of the health resort sector, optimizing them taking into account the industry specifics. This makes it possible to make this service more accessible to all segments of the population. The results of the study can be used in the theory and practice of internal cost control and the formation of the cost of a unit of services provided by the health resort institutions, as well as for further scientific developments and practical application.

Improving the Cost Control System of Organizations Based on the Concept of Sustainable Development

Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina
Keyword(s):  
Sustainable Development ◽  
Control System ◽  
Production Process ◽  
Cost Control ◽  
Production Costs ◽  
Practical Significance ◽  
Control Optimization ◽  
Control Procedures ◽  
The Cost ◽  
On Farm

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.

scholarly journals Quality of pre-sprouted sugarcane seedlings grown on substrates with decomposed babassu palm stem

2021 ◽  
Vol 51 ◽  
Author(s):  
Romário Martins Costa ◽  
Marcos Renan Lima Leite ◽  
Sâmia dos Santos Matos ◽  
Rayssa Carolinne Mouzinho de Sousa ◽  
Raissa Rachel Salustriano da Silva-Matos ◽  
...  
Keyword(s):  
Growth And Development ◽  
Dry Mass ◽  
Quality Parameters ◽  
Point Of View ◽  
Production Costs ◽  
Economic Point ◽  
Babassu Palm ◽  
Number Of Leaves ◽  
The Cost

ABSTRACT The use of pre-sprouted seedlings in the implantation of sugarcane crops not only reduces the establishment period and production costs, but also has other advantages, such as a lesser requirement of propagules (stems) and greater phytosanitary control of the seedlings, when compared to conventional planting. Commercial substrates are also expensive and their use increases the cost of seedlings. This study aimed to evaluate the quality of sugarcane pre-sprouted seedlings grown on substrates with different proportions of decomposed babassu palm stem (DBPS), as well as to recommend the substrate formulation that provides the most favorable environment for the growth and development of sugarcane pre-sprouted seedlings. For preparation of the substrate (S), DBPS and soil were used in the following proportions: S1: 0 % of DBPS + 100 % of soil; S2: 20 % of DBPS + 80 % of soil; S3: 40 % of DBPS + 60 % of soil; S4: 60 % of DBPS + 40 % of soil; S5: 80 % of DBPS + 20 % of soil; S6: 100 % of DBPS + 0 % of soil. The use of S2 and S3 considerably improved the seedling quality parameters, such as sprout diameter and length, number of leaves and total, shoot and root dry mass. However, from an economic point of view, S2 is recommended for use.

Procedures for auditing the cost of dairy production

2020 ◽  
Vol 23 (12) ◽  
pp. 1316-1339
Author(s):  
M.F. Safonova ◽  
N.V. Mamushkina
Keyword(s):  
Production Technology ◽  
Production Costs ◽  
Cost Calculation ◽  
Dairy Production ◽  
Sources Of Information ◽  
Economic Entity ◽  
Information Classification ◽  
Analysis And Synthesis ◽  
The Cost ◽  
Verification Methodology

Subject. This article discusses the issues related to the audit procedures required for auditing, taking into account the specifics of production technology and production costs. Objectives. The article aims to unify the audit procedures for cost accounting and cost calculation, taking into account the specifics of the production process, which directly affect the verification methodology and technology of the audit job. The article also aims to formulate specific audit procedures for accounting for the cost of dairy production, taking into account the specifics of the process of obtaining finished products. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, and information classification and consolidation techniques. Results. The article presents audit procedures for the production of dairy cattle products, which are carried out taking into account the specifics of the production technology and business process, the specifics of the organization and accounting of costs and the formation of reporting of the audited economic entity. Conclusions and Relevance. The application of audit procedures is due to the peculiarities of accounting and consists in the consistency of these procedures and the use of sources of information. Audit procedures carried out during the audit of the costs of dairy production contribute to the identification of accounting and reporting errors and misstatements. They are a source of audit evidence to form the auditor's opinion. The results of the study can be used in audit theory and in the practical activities of auditors and audit organizations.

scholarly journals Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi

2018 ◽  
Vol 5 (2) ◽  
pp. 108-113
Author(s):  
Diah Wahyuningsih ◽  
M Rifki Maulidiono
Keyword(s):  
Cost Control ◽  
Descriptive Analysis ◽  
Labor Cost ◽  
Production Costs ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Standard Procedures ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Real Costs

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis. The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that company’s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.

scholarly journals Method and complex of express diagnostics of liquid packaged products

2021 ◽  
Vol 279 ◽  
pp. 01008
Author(s):  
Valeriy Belozerov ◽  
Viktor Martynov ◽  
Vladimir Belozerov
Keyword(s):  
Quality Control ◽  
Continuous Monitoring ◽  
Experimental Studies ◽  
Point Of View ◽  
Engine Oil ◽  
Motor Vehicles ◽  
Continuous Control ◽  
Rapid Diagnostics ◽  
Transformer Oils ◽  
The Cost

In order to improve the efficiency of quality control and safety of liquid packaged products, a method and model of an automated complex have been developed that allow rapid diagnostics of liquid without opening the container and sampling. The article describes the method, the results of its application in the identification of engine oil and the model of a portable automated complex with sensors-covers for continuous monitoring of bottled water. The data of experimental studies of the models are presented. The obvious result of using the method and the complex, from the point of view of energy saving and energy efficiency, is its application for continuous control of motor and transformer oils, to ensure the technical resource of motor vehicles and transformers at electrical substations, which, according to preliminary estimates, reduces the cost of selective control and losses from unscheduled repairs by 2 times.

Cost Management Method with Value Engineering

2012 ◽  
Vol 433-440 ◽  
pp. 2114-2119
Author(s):  
Xiao Yong Li ◽  
Kang Xu ◽  
Li Jun Cao ◽  
Si Yuan Wang
Keyword(s):  
Cost Control ◽  
Cost Management ◽  
Control Process ◽  
Core Competency ◽  
Current Theory ◽  
Economic Benefits ◽  
Theory And Practice ◽  
Value Engineering ◽  
Target Costing ◽  
The Cost

The use of value engineering in China has grown significantly in the last twenty years. With keen competition in construction market, the cost control is the key measure to increase the economic benefits in the company and enhance the core competency of enterprises. This paper makes a holistic appraisal of value engineering as used in Chinese construction industry by investigating current theory and practice. It evaluates value engineering projects. This research suggests a methodology for the cost control process in construction enterprise, aiming at the correct systematic approach of Value Engineering and target-costing in cost management. The value engineering and target-costing are complementary processes. This proposed approach was validated in a case study, aiming at improved product cost, functionality and quality accomplishment, in accordance with customer needs and the company strategy.

scholarly journals Stamp-Charged Coke-Making Technology—The Effect of Charge Density and the Addition of Semi-Soft Coals on the Structural, Textural and Quality Parameters of Coke

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3401
Author(s):  
Michał Rejdak ◽  
Andrzej Strugała ◽  
Aleksander Sobolewski
Keyword(s):  
Coke Quality ◽  
Structural Parameters ◽  
World Market ◽  
Coke Production ◽  
Quality Parameters ◽  
Point Of View ◽  
Production Costs ◽  
Blast Furnace Charge ◽  
Large Fluctuations ◽  
The Cost

Coke is an integral component of the blast furnace charge; therefore, it plays an important role in the integrated steelmaking process. Achieving the required coke quality parameters by producers requires the use of a high proportion of the highest quality coking coals (hard coking coals) in the coking blends, which significantly increases the unit production costs. Approximately 75% of these costs are constituted by the cost of the coal blend’s preparation. There is a deficit in the best quality coking coals on the world market and their supply are characterized by large fluctuations in quality parameters. Therefore, from the point of view of the economics of coke production, it is advantageous to produce high-quality coke from a coke blend with the highest possible content of cheaper coals. The paper presents the results of the influence of coal charge bulk density and semi-soft coking coal content in the coking blend on the textural and structural parameters of coke, which determine its quality. Research has shown that the application of increased density influences the parameters of the texture and structure of the coke, which shape its quality parameters. The use of stamp-charging technology contributes to the improvement of the coke quality or enables the production of coke of a predetermined quality from blends containing cheaper semi-soft coals.

scholarly journals Modern lexicography: trends and directions of development

2021 ◽  
Vol 81 (1) ◽  
pp. 10-17
Author(s):  
Zh. Rapisheva ◽  
◽  
Z. Ismadiyar ◽  
Keyword(s):  
Modern Society ◽  
Structural Features ◽  
The State ◽  
Point Of View ◽  
Theory And Practice ◽  
Synthesis Methods ◽  
Analysis And Synthesis ◽  
History Of ◽  
State Of Affairs ◽  
State Programs

The article examines the state and directions of development of modern Kazakh lexicography. The goals, objectives and possibilities of modern branches of lexicography are determined; the scientific-theoretical and practical foundations of compiling dictionaries are described. The development of the theory and practice of lexicography is due to such needs as the recognition of lexicography as a separate area of linguistics, the development of a theoretical basis for the creation of dictionaries, a general typology of dictionaries, the definition of the macro - and microstructure of dictionaries. Therefore, the purpose of this article is to summarize the experience of Kazakh lexicography, to identify its general theoretical problems, directions of development, to show its place in linguistic science. The study used a descriptive method, analysis and synthesis methods. A brief overview of scientific works is made, which study general theoretical and practical problems of Kazakh lexicography, research on the history of Kazakh lexicography, as well as works that consider the experience and scientific foundations of compiling dictionaries. The authors note the importance of the theory of lexicography in creating dictionaries, improving their quality, choosing the basic principles when sorting vocabulary units in a dictionary, the peculiarities of their functioning, the quantitative and qualitative composition of linguistic units to be included in the corresponding type of dictionary according to the subject of research, denote the theoretical and practical problems of Kazakh lexicography, scientific and theoretical foundations for creating dictionaries of the Kazakh language, determine the scientific, theoretical and practically applied aspects of modern lexicography as a science of language. Pointing to the importance of studying the scientific foundations of compiling dictionaries, their composition and structural features, both from a purely scientific point of view, and from the point of view of the implementation of state programs aimed at the development of the Kazakh language, the authors of the article conclude that the patterns and quality of compiling dictionaries directly depend on the basic functions of the language in modern society. The state of affairs in modern lexicography makes it possible to talk about the allocation of general lexicography, which studies the properties inherent in any dictionary, and particular sections of lexicography (educational, terminological, onomastic, etc.). General lexicography should establish common (or statistically dominant) features of all dictionaries using typology, as well as explore the general patterns of functioning and use of dictionaries. Private lexicography should contain sections that study the internal structure of this type of dictionary and methods for its creation; history of this type of dictionary; purpose and addressee of this type of dictionary. Therefore, experts in the field of lexicography believe that the prospects for the further development of lexicography are seen in the improvement of existing and creation of new types of dictionaries, the emergence of complex dictionaries and the computerization of lexicographic activities.

scholarly journals Multicriteria model of the process of crushing rock

2019 ◽  
Vol 80 (4) ◽  
pp. 111-115
Author(s):  
Yu. V. Bugaev ◽  
L. A. Korobova ◽  
I. S. Tolstova ◽  
Yu. A. Demina
Keyword(s):  
Internal Combustion Engines ◽  
A Priori ◽  
Quality Criteria ◽  
Point Of View ◽  
Production Costs ◽  
Model Quality ◽  
Main Equipment ◽  
Active Experiment ◽  
Energy Consuming ◽  
The Cost

The article deals with the modernization and adjustment of the fine chalk grinding process. The crushing process is an energy-consuming procedure, annually spent about 5% of all energy produced on Earth, including the energy of internal combustion engines. This indicates its great importance. In addition to the cost of electricity, large expenses go to repair the equipment. The greatest replacements are made on the main working parts of machines. In the course of substitutions a lot of time is spent, in order not to spend this rather important resource, it is necessary to approach this procedure from a scientific point of view. The organization and conduct of research on the replacement of the main working parts of crushers and mills will increase the productivity of the main equipment, improve the quality of the finished product and reduce production costs in terms of energy saving. Modernization and adjustment of technological equipment in order to improve the production process of fine chalk significantly increase the service life of the main equipment. For this purpose, it is proposed to conduct an active experiment. Before carrying out the experiment, it is necessary to set the model. The classical regression analysis is based on the assumption that the model type is a priori specified with accuracy to the parameters, and that an experiment has already been implemented that supplies the initial data for the regression construction. Hence, the problem is to choose the best method of data processing. In this paper, we propose a fundamentally new approach-automatic evaluation of the model options on a set of indicators, the calculation of which is based on a set of pareto-optimal variants of the model.The proposed method made it possible to identify two best alternatives out of 16384. Obviously, this approach can be easily modified for any other set of regression model quality criteria.

scholarly journals NEW TECHNOLOGY ON DETERMINATION OF SUBJECTS, OBJECTS AND RESPONSIBLE DEPARTMENTS OF INTERNAL COST CONTROL AT ENTERPRISES OF THE OIL AND FAT INDUSTRY

2020 ◽  
Vol 04 (04) ◽  
pp. 04-05
Author(s):  
Olena Chernovol
Keyword(s):  
Internal Control ◽  
Cost Control ◽  
New Technology ◽  
Production Costs ◽  
Enterprise Management ◽  
Control Functions ◽  
Main Thing ◽  
Management Functions ◽  
The Cost ◽  
On Farm

The control functions of each structural unit and the measure of their responsibility have been determined. The types of on-farm control at the enterprise and their role and significance for the economic activity of the enterprise have been determined. Internal control is carried out at each enterprise by all economic and technical services. Given that in modern economic conditions, the main thing is to ensure the interests of the owner, the main purpose of internal control is to prevent shortcomings. One of the most important objects of control are production costs, since control over them is a necessary element of enterprise management, without which it is impossible to fully implement other management functions. In our opinion, the organization of internal cost control in modern conditions should be considered as a process that follows and is derived from the financial structure of the enterprise. And in this sense, this process is authentic to the cost accounting process. However, the process of on-farm cost control has its own characteristics.

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