scholarly journals The Role of the Cost Method Based on Specifications in Supporting the Competitiveness of the Industrial Sector of Poultry Companies' A Field Study on Arab Poultry Company-Khartoum: دور أسلوب التكلفة على أساس المواصفات في دعم القدرة التنافسية بالقطاع الصناعي لشركات الدواجن "دراسة ميدانية على الشركة العربية للدواجن - الخرطوم"

2021 ◽  
Vol 5 (20) ◽  
pp. 119-103
Author(s):  
Yasir Musa Balola, Mahgoub Abdalla Hamed Yasir Musa Balola, Mahgoub Abdalla Hamed
Keyword(s):  
Field Study ◽  
Analytical Approach ◽  
Management Accounting ◽  
High Reliability ◽  
Industrial Sector ◽  
Business Environment ◽  
Modern Methods ◽  
The Cost ◽  
Consumer Tastes

  The aim of the research is to identify the cost method based on specifications and to indicate its role in supporting competitiveness. The descriptive analytical approach was used to achieve the research objectives. Use the questionnaire to collect data from the Arab Poultry Company. Several results were reached, including the application of the cost method. On the basis of specifications in the Arab Poultry Company, a product with high reliability and durability, more flexible and in response to changes in consumer tastes, which led to the attractiveness of the product and then achieving the objectives of the economic untitled to raise the efficiency of their competitiveness. One of the recommendations is to conduct more scientific studies in the future in other sectors concerned with modern methods of management accounting in light of the highly competitive business environment.

Modern tools for deep cost analysis in the cost management system in the inter-organizational relations of agricultural formations

2021 ◽  
pp. 6-14
Author(s):  
L. I. Khoruzhy ◽  
Y. N. Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Analysis ◽  
Management System ◽  
Business Processes ◽  
Cost Management ◽  
Management Accounting ◽  
Organizational Relations ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis and study of the forms of setting up management accounting of inter-organizational agricultural formations, presents the place and role of digital doubles as tools for implementing the system of management accounting of interorganizational interaction of agricultural partner companies. The advantages of using digital doubles in agricultural companies, which have a significant impact on the inter-organizational cooperation of agricultural companies, are revealed. The complexity of the implementation and use of modern management accounting methods in identifying deviations in business processes is revealed.

scholarly journals Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

2017 ◽  
Vol 3 (2) ◽  
pp. 263-276
Author(s):  
Osman Elsheikh Abdelrahman ◽  
Zarifah Bt Abdullah ◽  
Zakaria Abas
Keyword(s):  
Conceptual Model ◽  
Management Accounting ◽  
Developed Countries ◽  
Business Environment ◽  
Extensive Literature ◽  
And Performance ◽  
The Developed Countries ◽  
Published Research ◽  
Moderating Role

Purpose: SMEs' performance in Sudan is in downturn and calls for research-based solution. To address this, this conceptual study proposes a model entailing management accounting practices (costing, budgeting, and performance measures practices) as predictors of SMEs' performance. Also, research findings on the relationship between management accounting practices and performance are inconsistent.  Given this, this study proposes a model entailing management accounting practices as determinants of SMEs' performance with moderating role of external business environment. Design/methodology/approach: This work is theorized based on extensive literature survey through which a conceptual model is developed and discussed. Inconsistent relationship between management accounting practices and performance is valuated and established via published research. Also, moderating role of external business environment is discussed and validated based on contingency theory. Findings: This paper proposes a conceptual model to serve as an answer to how Sudanese SMEs' performance can be improved through management accounting practices. Research limitations/implications: The proposed model in this work is based on survey of published research, but it can be empirically solidified further through collection and analysis of relevant data. Practical implications: The paper can help SMEs' owners/ managers and policy makers to understand how properly-adopted management accounting practices can improve SMEs' performance. Originality/value: The proposed conceptual framework is an exceptional and all-inclusive model that will expectantly improve the relevant body of literature and serve as useful guide for stakeholders on how the performances of SMEs can be boosted to enable them catch up with the SMEs' performance level of the developed countries in order to boost the economy of Sudan as a nation.

scholarly journals Role of Analysis CVP (Cost-Volume-Profit) as Important Indicator for Planning and Making Decisions in the Business Environment

2018 ◽  
Vol 4 (2) ◽  
pp. 99-114
Author(s):  
Enkeleda Lulaj ◽  
Etem Iseni
Keyword(s):  
Business Environment ◽  
P Value ◽  
Important Indicator ◽  
Manufacturing Enterprises ◽  
Service Companies ◽  
Profit Analysis ◽  
Important Relationship ◽  
The Cost ◽  
Positive Effect

Abstract This research intends to know how much the Cost-Volume-Profit Analysis is used to planning and making decisions in the business environment. The research has been done in manufacturing and service enterprises, using the combination of econometric models in order for the research to be as accurate and to have positive effect. The data are realized through structured questionnaires, using the Mann-Whitney U test, Brunner Munzel test, p-value, BootStrap, DF-degree of freedom, percent confidence interval, with the dependent and independent variables etc. In whom case the hypotheses are verified, which are raised .The results of this research showed that amount of product produced has positive effect on sales value to service companies and raising profit to the manufacturing business environment, also exists an important relationship between production and sales, and CVP analysis contributes to growth profitability and break-even in the business environment . So, as conclusion based on the results found from research, cost-volume-profit analysis should be used for making decisions, because the risk threshold evidently decreases by doing such analysis. The great demand from service companies for products it significantly increases profit and producing to manufacturing enterprises.

Modern tools of deep analysis in the system of cost management in inter-organizational relations of agricultural formations

2021 ◽  
pp. 6-15
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Analysis ◽  
Simulation Modeling ◽  
Business Processes ◽  
Cost Management ◽  
Interorganizational Cooperation ◽  
Modern Methods ◽  
Organizational Relations ◽  
The Cost

The article, based on the theoretical analysis and the study of accounting practices, presents the place and role of tools for deep cost analysis in the cost management system of inter-organizational interaction of partners. The features of agriculture that have a significant impact on the interorganizational cooperation of agricultural companies are revealed. The advantages of the introduction and use of modern methods of cost management, including simulation modeling in identifying deviations in business processes, are revealed.

Financial Audit in Romanian Enterprises

2020 ◽  
pp. 118-137
Author(s):  
Andreea Marin-Pantelescu
Keyword(s):  
Management Accounting ◽  
Business Environment ◽  
Point Of View ◽  
Business Strategies ◽  
Computer Assisted ◽  
Practical Point ◽  
Interdisciplinary Perspective ◽  
Financial Audit

The chapter proposes an interdisciplinary perspective and explores from the theoretical and practical point of view approaches of management accounting and their impact on different companies in Romania. Also, the chapter examines the role of management accounting related to accounting and auditing and offers a number of new insights into management accounting. Romanian companies in the accounting, auditing, and tax consultancy fields use computer-assisted auditing techniques (CAAT) to find better solutions for generating profits, avoiding risks and improving the companies' business strategies. The chapter will help the academia, business environment, specialty organizations, and business analysts in identifying new trends in management accounting, building on existing research and new expert assertions.

Educating Design Innovation Catalysts Through Design Interventions

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Genevieve MOSELY ◽  
Raphael HAMMEL
Keyword(s):  
Education And Training ◽  
Industrial Sector ◽  
Business Environment ◽  
Design Innovation ◽  
And Training

In the increasingly competitive and fast-changing business environment, innovation is a growing necessity. Organisations are seeking to leverage design as one way to deliver more value to their customers, although the use of design to innovate is still an emerging practice. Individual capability underpins organisational adoption of design and as such the role (education and training) of this individual is currently under investigation – coined the ‘design innovation catalyst’. This paper describes a series of design interventions in a case study of a cohort of fifteen participants in an Australian industrial sector, which aimed to provide the foundation to educate participants about the role of design innovation catalysts. Based on this case study this paper makes a series of observations and reflections on the experience of these design innovation catalysts, which form the basis for recommendations to improve the effectiveness of future programs.

The Role of Behavioral Research in Management Accounting Education in the 21st Century

2000 ◽  
Vol 15 (4) ◽  
pp. 713-728 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
World War Ii ◽  
Management Accounting ◽  
Accounting Education ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
History Of ◽  
The Cost ◽  
Management Accounting Education ◽  
Responsibility Accounting

Behavioral accounting research (BAR) has a long history in management accounting. It has not had as significant a presence in the management accounting courses. It has tended to be relegated to the responsibility accounting chapter in textbooks. Thus, the extent to which behavioral materials appeared in a course depended on the interests of the instructor. It can safely be described as a matter of taste. In this paper the history of management accounting dating back to the end of World War II is divided into three periods. In each period, the extent of behavioral materials in the management accounting curriculum is reviewed. These periods, called the “cost accounting,” “modern management accounting,” and “postmodern management accounting” periods, reflect increasing emphasis on behavioral materials in the management accounting courses. The paper focuses on the reasons why the demand for behavioral material in the management accounting curriculum is likely to increase and offers conjectures about what form those materials will take. It is, implicitly, also a call for research on the issues discussed here.

The Role of Knowledge Management for Industrial Safety Compliance

2020 ◽  
pp. 56-63
Author(s):  
Shih-Ming Pi ◽  
Ghassan Khaled Al-Zu’bi
Keyword(s):  
Knowledge Management ◽  
Negative Impact ◽  
Positive Impact ◽  
Workplace Safety ◽  
Industrial Sector ◽  
Business Environment ◽  
Industrial Safety ◽  
Management Approach ◽  
Safety Compliance

The paper investigates the role of knowledge management in safety compliance in the industrial sector. The article reveals that problems with safety compliance have a negative impact on the enterprises’ activity. It is emphasized that knowledge management, which has recently become a novel tendency in business, has a strong influence on the managerial activities of the enterprise. Different approaches to defining the concept of knowledge management are identified. The creation of knowledge management was supported by many political, social, economic, and technological factors, including a broader spread of information technologies systems in companies, communication opportunities in computer networks, the segmentation and specialization of skills, the mobility of the workforce, and intellectual assets as well as competitive problems in the business environment. The article represents and analyzes the most common and popular definitions of this concept. Safety compliance has a positive impact on the economic and non-economic activities of the enterprise. A systemic management approach to workplace safety and health in industries has been implemented for many years already. It was figured out that there is close relations between knowledge management and safety compliance. To be more specific the problems with safety compliance have a negative impact on the enterprises’ activity, so safety compliance should become the priority of the enterprises’ management. The article demonstrates what actions are needed for safety compliance applications and how they are connected with knowledge management steps. It was revealed that the positive impact of security measures (renewable employment, stable development of the enterprise, better ecological performance) are connected with enhanced financial and non-financial results of the enterprises’ activity and, as a result, with knowledge management. Keywords: knowledge management, safety compliance, sustainable development, safety, knowledge application, industry, safety training.

Consultancy Services for Small Scale Sick Units

1998 ◽  
Vol 23 (2) ◽  
pp. 69-76
Author(s):  
M S Chhikara
Keyword(s):  
Field Study ◽  
Financial Institutions ◽  
Industrial Sector ◽  
Economic Benefits ◽  
Small Scale ◽  
Private Firms ◽  
Small Industry ◽  
Healthy Growth

Development of small scale industrial sector and providing multiple socio-economic benefits is one of the priorities of Indian planning. Though a number of measures were introduced to sustain healthy growth of this sector⁄ a significant k -portion of small scale units have started Ming sick. Consultants from various technical consultancy organizations⁄ small industry service institutes⁄ and private firms do play a major role in preventing and curing sickness. Based on a field study of 20 problematic units⁄this paper by Chhikara evalu ates certain important aspects of the consulting profession such as hiring consultants and utilizing their services; in volvement and commitment of promoters; the role of financial institutions and banks; overall impact of consultancy services; major gaps and limitations⁄ and additional requirements needed for making consultancy services more result-oriented.

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