scholarly journals Management Accounting of Expenses for Storage of Material Resources in the Conditions of Digital Transformation of the Industrial Enterprise

2020 ◽  
Vol 7 (3) ◽  
pp. 56-63
Author(s):  
I. E. Mizikovskii
Keyword(s):  
Production Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Indirect Costs ◽  
Digital Transformation ◽  
Industrial Enterprise ◽  
Material Resources ◽  
Methods Of Calculation ◽  
High Quality Information

The article is devoted to improving the management accounting of storage of material resources in warehouses of an industrial enterprise. Institutionalization of the information and tool space of warehouse management accounting in the context of digital transformation is one of the most urgent problems of structuring effective production management. The purpose of the research is to develop accounting and calculation methods that allow forming a high-quality information base for controlling and flexibly regulating the costs of storing material resources and finding reserves for saving them. The theoretical and methodological base of the research is structured on the basis of the application of methods of aggregation, decomposition, observation, measurement, classification, generalization, system and statistical analysis; applied approaches of two-stage distribution of indirect costs by cost centers and target costs. A comprehensive analysis of the existing model of cost allocation for storage of material resources has been conducted; new approaches to the choice of cost drivers have been proposed, as well as to the structuring their nomenclature, methods of calculation and presentation forms; the recommendations on drawing up the classifier of wasteful expenditure or dead expenses have been formed. The implementation of the proposed approaches will significantly improve the quality of the accounting and calculation process and the effectiveness of management accounting of an industrial enterprise.

scholarly journals Methods for analyzing and assessing product quality

2021 ◽  
pp. 21-24
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Management ◽  
Production Process ◽  
Influencing Factors ◽  
Management System ◽  
Production Management ◽  
Complex Analysis ◽  
Quality Management System ◽  
Theory And Practice ◽  
Industrial Enterprise

Every modern production is faced with the problem of improving the quality of finished products. The relevance of this issue follows from the decisions of the government, the subsequent instructions of the president. The task of improving the quality of goods and products was named among the leading ones aimed at increasing the level of management, accelerating scientific and technological progress, more complete use of production potential, all material, labour and financial resources. The theory and practice of the modern production management system are designed to ensure the search for the most perfect elements of the method of complex analysis and assessment and quality management of finished products manufactured in order to increase the economic efficiency of modern production, to better meet the material and spiritual needs of the Ukrainian people. An attempt is made in the work to improve the system for measuring, analyzing and managing the quality of finished products in order to find ways to improve the quality of finished products, reduce labour costs for controlling the quality of finished products. Improving the quality of finished products is considered as a cumulative element of the method of interrelated influencing factors determining the intensification of the production process. Particular attention in the work is paid to the issues of establishing the relationship between the qualitative properties of the product and the influencing factors that form it, as well as an attempt to identify the influence of the quality of the finished product on the economic performance of the industrial enterprise. Such a task is realized by economic and mathematical modelling of the phenomenon under study using statistical information data on the functioning of the production process in past periods. The specific application of some of the described elements of the method has found its embodiment in the development of models and algorithms for solving individual problems of the quality management system in a functionally developed quality management subsystem of a ship machine-building industrial enterprise and etc.

scholarly journals Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise

2020 ◽  
pp. 78-84
Author(s):  
K. Simakov ◽  
◽  
S. Chernyshova ◽  
Keyword(s):  
Management Accounting ◽  
Industrial Enterprise ◽  
Accounting System ◽  
Managerial Decisions ◽  
Operational Level ◽  
Strategic Goals ◽  
The Relationship ◽  
Budgeting Process

The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of management accounting of an industrial enterprise is substantiated. The relationship between the budgeting process and the strategic goals of the industrial enterprise with the help of a balanced system of indicators, which provides a comprehensive assessment of the strategic indicators of the enterprise by integrating its strategic goals and tactical capabilities. The mechanism of transformation of strategic goals of an industrial enterprise to the operational level with the help of components of a balanced system of indicators is presented. It is proved that the use of strategic budgets in the system of management accounting makes it possible to improve the quality of current and strategic planning in the enterprise, to make it an effective element of the management system.

Management Accounting

2020 ◽  
Author(s):  
Jadranka Glomazic
Keyword(s):  
Management Accounting ◽  
Indirect Costs ◽  
Direct Costs ◽  
Business Systems ◽  
Health Care Managers ◽  
Business Decisions ◽  
Medical Products ◽  
Care Managers ◽  
The Right

Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

EVALUATING THE EFFECTIVENESS OF USING FINANCIAL RESOURCES OF MEDICAL ORGANIZATIONS

2020 ◽  
Vol 2 (7) ◽  
pp. 32-38
Author(s):  
S. S. BUDARIN ◽  
◽  
Yu. V. EL’BEK ◽  
V. O. VATOLIN ◽  
◽  
...  
Keyword(s):  
Resource Management ◽  
Medical Care ◽  
Healthcare Reform ◽  
Health Sector ◽  
Financial Resources ◽  
Medical Organization ◽  
Resources Management ◽  
Material Resources ◽  
Public Resources

In the context of the Moscow healthcare reform that has been carried out in recent years, the issues of evaluating the effectiveness of financing the healthcare system and the performance of medical organizations in providing medical care to the population are particularly relevant. Given the limited public resources allocated to the health sector, the quality of management of available financial, human and material resources is becoming more important. The article considers the application of the method of assessing the quality of resource management, introduced in Moscow since 2016, and its results in terms of evaluating the effectiveness of financial resources. It is revealed that the effectiveness of financial resources management is influenced by certain indicators that characterize the organization of management of the main activities of a medical organization.

scholarly journals Structural Model to Determine the Factors That Affect the Quality of Emergency Teaching, According to the Perception of the Student of the First University Courses

2021 ◽  
Vol 13 (5) ◽  
pp. 2945
Author(s):  
Isabel del Arco ◽  
Òscar Flores ◽  
Anabel Ramos-Pla
Keyword(s):  
Online Teaching ◽  
Structural Model ◽  
Self Regulation ◽  
Digital Competence ◽  
Online Questionnaire ◽  
Student Interactions ◽  
Material Resources ◽  
Emotional Component ◽  
Total Participation

A quantitative study was conducted in order to know, from the perspective of university students, the relationship between the quality perceived (QP) during the period of confinement derived from the SARS-CoV-2 virus, with the variables teaching plan (PL), material resources (MR), interaction processes (IN), and the affective–emotional component (EM). An online questionnaire was designed, directed to students from 20 universities in Spain, with a total participation of 893 individuals. The results indicate that the perception of the students on the quality of online teaching is directly associated with the material resources provided by the professors and the professor–student interactions. However, this perception does not have any direct effect on the planning or the emotional state or affectation created by the unprecedented situation of confinement. Among the conclusions, we highlight the need for the universities to apply models of support and tutoring, especially for students in their first years at university, to develop competences such as autonomy, digital competence, and self-regulation, and the need for a change of approach of the students and the professors based on the new normality we are currently experiencing.

TRAINING OF SPECIALISTS IN THE FIELD OF MANAGEMENT ACCOUNTING IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE ECONOMY

2020 ◽  
Vol 2 (65) ◽  
pp. 196-205
Author(s):  
Elena I. Kostyukova ◽  
◽  
Alexey N. Bobryshev ◽  
Alexandr V. Frolov ◽  
Elena V. Fomina ◽  
...  
Keyword(s):  
Management Accounting ◽  
Digital Transformation
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