scholarly journals Cost management in technological processes taking into account the implementation of the resource saving policy

2021 ◽  
pp. 103-111
Author(s):  
A. I. Shinkevich ◽  
O. V. Antipova
Keyword(s):  
Production Management ◽  
Cost Management ◽  
External Environment ◽  
Theory And Practice ◽  
Production Costs ◽  
Management Decision ◽  
Environment Impact ◽  
Resource Saving ◽  
Oil Companies ◽  
Management Concepts

The most important factor in maintaining the positions of Russian oil companies at the global level is taking into account the factors of changes in the external environment and the activation of internal reserves. The development of effective management decision support systems requires new management concepts based on current advances in production management theory and practice. The article proposes an approach based on determining the optimal combination of resources used in the production process and assessing their impact on the formation of production costs. The concept of cost management is based on an analysis, included the specifics of the enterprise’s internal environment and an assessment of the external environment impact on it. A cost management methodology has been developed to reduce the labour intensity of decision-making and the likelihood of technical selection errors, and to increase the efficiency of resource use and cost management. The proposed approach to cost management model formation has been recommended for using at oil industry enterprises. It can also be applied to enterprises in other industries by developing key performance indicators that affect the main cost items of the technological process under consideration.

scholarly journals Development of cost management and aided decision system for casting enterprises based on ERP

2018 ◽  
Vol 17 ◽  
pp. 03010
Author(s):  
Hailin Zhang
Keyword(s):  
Production Process ◽  
Economic Efficiency ◽  
Production Management ◽  
Cost Management ◽  
Present Situation ◽  
Production Costs ◽  
Decision System

The present situation of production management and the application status of ERP in small and medium sized foundry enterpriseswere analyzed in this paper and a set of cost management and aided decision system based on ERP for foundry enterprises was developed. Application of the system can help managers regulate the production process, reduce production costs and improve economic efficiency.

The Initial Construction of a Information Systems Model Response to the Environment Change

2011 ◽  
Vol 467-469 ◽  
pp. 1231-1235
Author(s):  
Hang Biao Shang ◽  
Ying Li ◽  
Nai Chun Yu ◽  
Yang Jiang ◽  
Xiang Hua Xi ◽  
...  
Keyword(s):  
Information Systems ◽  
External Environment ◽  
Simulation System ◽  
Theory And Practice ◽  
Computer Application ◽  
Environment Impact ◽  
Environment Change ◽  
Systems Model ◽  
Model Response ◽  
Multi Agent

This paper studies on the modeling of the changes in the external environment impact on information systems based on complexity theory and multi-Agent theory.In order to establish the model system, This paper gives the Multi-Agent System Model to response the changes of the external environment and studies the unit Agent and interface Agent, which can be used to facilitate follow-up simulation. The model and its simulation system of MIS based on complexity thinking can express the situation of the complex MIS clearly and exactly, reveal its inherent laws, and contribute to the understanding of static and dynamic characteristics. The paper not only studied in informatization theory, but also done some exploration in software and computer application technology, enriched the Multi-agent theory in the area of manufacturing and informatization. Therefore, the model and its simulation system proposed by author is significant for both theory and practice.

scholarly journals Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost

2021 ◽  
Vol 8 (3) ◽  
pp. 31-39
Author(s):  
I. E. Mizikovskii
Keyword(s):  
Production Cost ◽  
Production Management ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Labor Costs ◽  
Structural Classification ◽  
Industrial Companies ◽  
Economic Entity ◽  
Study Results

The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This system involves the economically justified identification and subsequent systematization of indirect costs in the accounting information space and production management of an economic entity in the real sector of the transformation economy. The study goal is to develop a methodology that allows to reduce labor costs and improve the quality of the process. Also, it helps to raise the result of forming the production cost of an industrial company, improves the information base for making managerial decisions and economic strategies for the development of the company. The foundation of the theoretical and methodological basis of the research was the use of structural classification of costs based on dichotomous relations, observations, verification, semantic and multifactorial types of economic analysis, graphical formalization, decomposition. The author considered in detail the existing approaches to the identification of indirect production costs and the model of their inclusion in the cost price. The implementation of the proposed methodology is aimed at ensuring greater efficiency of the accounting and calculation process and awareness of management decision-makers. The study results can be used by practical and scientific workers, state bodies staff in improving regulatory documents.

scholarly journals ENTERPRISE COST MANAGEMENT METHODS

2022 ◽  
Vol 2021 (2) ◽  
pp. 1-5
Author(s):  
Vera Shumilina ◽  
Karen Avetisyan ◽  
Vitaliy Brykalov
Keyword(s):  
Production Cost ◽  
Cost Management ◽  
External Environment ◽  
Production Costs ◽  
New Method ◽  
Modern Methods ◽  
Entire Complex ◽  
Research Analysis

The article is devoted to the research analysis of current patterns in the methodology of cost management at the enterprise. Modern methods of production cost management are analyzed. Methods that take into account the influence of the internal and external environment on production costs are determined. It is established that each method used autonomously does not solve the entire complex of management tasks. Therefore, the improvement of cost management methods should be based on the synthesis of a new method that includes the advantages of existing cost methods and eliminates their disadvantages

scholarly journals STRUCTURING THE SYSTEM OF REDUCING MATERIAL COSTS AND TECHNOLOGICAL LOSSES OF INDUSTRIAL ENTERPRISES

2019 ◽  
Vol 7 (2) ◽  
pp. 36-40
Author(s):  
Игорь Мизиковский ◽  
Igor' Mizikovskiy
Keyword(s):  
Production Management ◽  
Production Costs ◽  
Management Decision ◽  
Industrial Enterprises ◽  
Management Actions ◽  
Management Decision Making ◽  
The Subject ◽  
Methodological Approaches ◽  
Technological Space

The article is devoted to the development of information and instrumental support system for the mode of saving production costs and reducing technological losses in the flow of value creation by an industrial enterprise. Theoretical and methodological approaches to the solution of this problem are investigated, the features of their implementation in the practices of production management of various enterprises are analyzed. The necessity of incorporation in a single technological space of subsystems of metrological support and primary cost accounting, monitoring their condition and economic diagnosis in order to form an information base for the development of management actions by the subject of management. It is proved that the application of the proposed system meets the modern criteria and parameters of productive management, improves the quality of management decision-making.

scholarly journals Cycle-oriented approach to building a model of production costs

2020 ◽  
Vol 17 ◽  
pp. 00124
Author(s):  
Elena P. Polikarpova ◽  
Igor E. Mizikovskiy
Keyword(s):  
Cost Management ◽  
Modern Science ◽  
Management Control ◽  
Point Of View ◽  
Production Costs ◽  
Production Cycle ◽  
Agricultural Activity ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Oriented Approach

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

Application Research of Neural Expert System on Tree Growth Model

2014 ◽  
Vol 513-517 ◽  
pp. 3728-3731
Author(s):  
Wen Qing Zhang
Keyword(s):  
Expert System ◽  
Tree Growth ◽  
Growth And Development ◽  
Production Management ◽  
Environmental Control ◽  
Growth Parameters ◽  
Growth Models ◽  
Growth Management ◽  
Management Decision ◽  
Factors Affecting

In order to simulate growth and development process of tree, then provide services for production management and scientific research, all kinds of tree growth models are constructed. The paper firstly considers a variety of factors affecting the growth and development of tree, then studies artificial intelligence knowledge such as neural network and expert system, uses the neural expert system to solve the acquisition and management of tree growth parameters, and design and develop tree growth management and expert system based on growth models, the models combine morphogenesis model of tree and knowledge model to provide comprehensive environmental control and management decision-making. Practice has indicated that the growth models of tree can reflect the growth of trees under different physiological and ecological conditions, and visual effect is very good.

BIM-Risk System for Chinese International Contractors

2015 ◽  
Vol 719-720 ◽  
pp. 181-186
Author(s):  
Ya Ting Li
Keyword(s):  
Risk Management ◽  
Project Management ◽  
Construction Industry ◽  
Cost Management ◽  
External Environment ◽  
Project Risk ◽  
Building Information Model ◽  
International Construction ◽  
Potential Problems ◽  
Building Information

As the external environment of the international construction project has become increasingly complex, risk management is emphasized in the project management. BIM(Building Information Model) has bring change to the Construction Industry in China. It has contributed to the schedule and cost management. However, BIM is not widely used to solve the problem of risk management. This thesis cites the possibility about BIM application to risk management and evaluates the progress it may bring to the process of risk management. Furthermore, a BIM-Risk System is proposed for Chinese international contractors to solve some major risks the international contractors may face. By using this system, the level of the project risk management will significantly improve. Then the barriers and the potential problems of applying BIM to risk management in China are analyzed. The BIM application to risk management has great value to be further researched.

scholarly journals MAIN ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL SUPPORT AND COST MANAGEMENT OF THE ENTERPRISE

2021 ◽  
Author(s):  
Antonina Kosiak ◽  
Olena Lytovchenko
Keyword(s):  
Financial Reporting ◽  
Cost Management ◽  
International Standards ◽  
Production Costs ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Support Organization ◽  
The Right

One of the most important indicators of production and economic activity of enterprises, which has a direct impact on financial performance is costs. The article defines the economic meaning of the concept of "costs", "production costs". Features of accounting and analytical support, organization of accounting and cost management, cost classification are considered. Classification is one of the methods of cognition and study of phenomena, processes, objects, which consists in their division into classes on the basis of certain features, properties and patterns of relations between them. The classification of costs helps to assess the costs incurred, to find possible features to increase cost efficiency and make the right decisions about their management. Classification of costs is the basis of their accounting, analysis and planning in the enterprise. Cost management takes into account such components as rationing, planning, cost accounting, deviation control and cost analysis, cost management and decision making. The problem of cost management is quite relevant for Ukrainian enterprises. Today, all businesses face the problem of applying International Financial Reporting Standards. The peculiarities of cost reflection according to International Financial Reporting Standards and National Accounting Standards (standards) are studied and analyzed. Achieving a high or sufficient level of each of the production or management processes of financial activities of economic entities must be accompanied by certain costs, the economic content of which will vary depending on the object. However, the owners (managers) of the enterprise or its individual structural unit must be clearly aware of what exactly the costs contribute to the creation and maintenance of the organization and their timely optimization. The Conceptual Basis of Preparation and Submission of Financial Statements means true presentation, prevalence of substance over form, prudence, completeness. These requirements formed the basis for the formation of accounting principles in International Standards and, accordingly, in Ukraine.

scholarly journals THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 89-97
Author(s):  
Gugun Gunawan
Keyword(s):  
Supply Chains ◽  
Absorptive Capacity ◽  
Structural Equation ◽  
Cost Management ◽  
Theory And Practice ◽  
Equation Modeling ◽  
Management Approach ◽  
Manufacturing Companies ◽  
Electronic Integration ◽  
Organizational Costs

Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resourcebased view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs. Data were analyzed using SEM with the aid SmartPLS software version 3.0

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