scholarly journals Directions of improving the quality of accounting, audit and control of agricultural enterprises leasing activities

2019 ◽  
pp. 18-22
Author(s):  
Elena Krukovskaya
Keyword(s):  
Educational Institutions ◽  
Structural Elements ◽  
Accounting Systems ◽  
Agricultural Enterprises ◽  
Control Procedures ◽  
General Scientific ◽  
The Cost ◽  
And Control ◽  
Legal Expertise

 The subject of the study is theoretical and practical aspects of accounting, audit and control of leasing activity and improvement of their quality on the basis of the unification of transaction accounting and the regulation of audit and control procedures. The purpose of the work is to solve the problems of organization, the content and methods of accounting, audit and control of leasing activities to increase its efficiency and further distribution in agribusiness. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used: monographic, abstract-logical, dialectical, system-structural analysis, special methods of accounting and audit. Results of work. The article thoroughly investigates the issues of maintenance and improvement of accounting, audit and control of leasing operations at Ukrainian enterprises. The proposals for improving the methodology of leasing audit, individual procedures and structural elements of audit and control are substantiated. The basic stages of the audit of leasing operations are developed, taking into account the specifics of their content, which lead to an increase in the quality of the audits. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the practice of agrarian enterprises, audit companies and controlling structures. Conclusions. Improving the content of accounting systems and programs of control and audit of leasing activities should be based on the following basic procedures: legal expertise of a leasing agreement with a certain influence of their accounting regulations; checking the completeness, estimating the cost and documenting the records of the leased objects; checking the accounting of lease payments; verification of amortization amounts accrued under leasing objects; verification of validity of the inclusion of lease payments in the expenses taken for the purpose of taxation of profits; studying and assessing the compliance of the tax accounting registers.

Procedures for conducting an internal audit of current assets at agricultural enterprises

2020 ◽  
pp. 28-40
Author(s):  
Taigib Kamilovich Musaev ◽  
Konstantin Akakievich Dzhikiya
Keyword(s):  
Internal Audit ◽  
Agricultural Enterprises ◽  
Control Procedures ◽  
And Control ◽  
Accounting Valuation

The article reviews the features of using procedures for organizing and conducting an internal audit of current assets — the most mobile types of property of agricultural enterprises. The internal audit procedures are based on the principles of normative and legal acts, regulating the rules for accounting, valuation and control of current assets. The forms of working documents of internal audit are presented, which suggest ways of performing accounting and control procedures at agricultural enterprises.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

scholarly journals Improving the methodology of accounting for income and expenses in an educational institution

2021 ◽  
Vol 82 (2) ◽  
pp. 45-55
Author(s):  
O. Zhaltyrova ◽  
◽  
T. Kuvaldina ◽  
G. Abisheva ◽  
◽  
...  
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Educational Institution ◽  
Educational Institutions ◽  
Accounting System ◽  
Optimal Method ◽  
Accounting Systems ◽  
Non Profit ◽  
The Cost ◽  
The University

One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves the development of new mechanisms for managing an educational institution. In these conditions, it becomes inevitable to create and master new accounting systems in educational institutions, which are aimed at ensuring the tasks of effective management of the university. First of all, this applies to the management accounting system. The cost of services rendered is the sum of the university's expenses in monetary form for the implementation of educational and other services. Expanding the financial independence of universities involves the formation of reliable information about the income and expenses of the university in order to manage them. The purpose of this study is to identify the problems of accounting for income and expenses in educational institutions. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. The development of the system of management accounting of income and expenses in educational institutions is focused on the formation of an effective system of information and analytical support, which involves the development of methods for accounting of income and expenses, the organization of the system of internal control of income and expenses, determining the features of management reporting of income and expenses. A methodology for income accounting has been developed that reflects the specifics of the activities of educational institutions, combines the calculation of the main income indicators, their reflection on accounts and in the registers of management accounting, and allows you to form the actual indicators of income and expenses. The optimal method of management accounting of expenses is justified, within the framework of which the classification features of the grouping of expenses are proposed, the order of consolidated accounting and the formation of management accounting registers is determined. The method of accounting for expenses will allow you to specify the directions of expenses in the context of activities, sources of funding, structural divisions, individual programs and activities.

scholarly journals Analysis of Budget and Cost Control of New Green Building Projects

2018 ◽  
Vol 2 (4) ◽  
Author(s):  
Jing Liu ◽  
Pengfei Wang ◽  
Tao Li ◽  
Guiquan Ma
Keyword(s):  
Cost Control ◽  
Public Awareness ◽  
Green Building ◽  
Control Measures ◽  
Environment Protection ◽  
Building Projects ◽  
The Cost ◽  
And Control ◽  
Building Engineering

With the increment of public awareness towards ecological environment protection, green building has gradually become an integral part of construction development. Green building refers to a form of architecture that conforms to the current social development form and meets the requisites of energy conservation and environmental protection. The budget and cost control of green building construction project play very important roles in improving the quality of the construction and reducing the cost of the project. This paper mainly analyzes the problems and control measures in the new green building engineering budget and cost control.

scholarly journals Estimation of level and efficiency of agricultural enterprises social responsibility

2019 ◽  
pp. 7-12
Author(s):  
Mykola Іhnatenko
Keyword(s):  
Rural Communities ◽  
Social Responsibility ◽  
Well Being ◽  
Educational Institutions ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
Efficiency Increase ◽  
General Scientific ◽  
The Subject ◽  
Production Capacities

The subject of the study is the theoretical and practical aspects of the implementation and evaluation of social responsibility of agrarian enterprises. The purpose of the work is to identify, assess and analyze the level and effectiveness of implementing social responsibility of agrarian enterprises and justify the directions, sources, means of increasing its volumes and distribution. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, statistical-economic, economic-mathematical, surveys. Results of work. The article reveals features of social responsibility of domestic agrarian enterprises in terms of content, structure and dynamics. An assessment and analysis of its level, causes and risks of mass distribution have been made. Proved suggestions on its growth and efficiency increase. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use to agrarian enterprises, public organizations, rural communities. Conclusions. In the course of the research carried out, significant polarization was found in the effectiveness of development and social responsibility of large and small subjects of agrosphere management, which requires urgent solution to this problem. Indeed, small agricultural formations are understood not only as commodity producers, but they are the basis for the formation of the middle class in the countryside, promote employment and increase the well-being of the population. Therefore, large agribusiness should carry out social responsibility, supporting them, in particular, in the form of commodity lending, sale of finished goods, use of production capacities, development of cooperative and integration processes, and the introduction of innovations.

Peripheral neuropathic pain

2020 ◽  
Vol 47 (3) ◽  
pp. 265-283
Author(s):  
Douglas Murphy ◽  
Denise Lester ◽  
F. Clay Smither ◽  
Ellie Balakhanlou
Keyword(s):  
Nervous System ◽  
Neuropathic Pain ◽  
Peripheral Nervous System ◽  
Nerve Blocks ◽  
Peripheral Neuropathic Pain ◽  
Non Invasive ◽  
Wide Range ◽  
The Cost ◽  
And Control

Neuropathic pain (NP) can have either central nervous system causes or ones from the peripheral nervous system. This article will focus on the epidemiology, classifications, pathology, non-invasive treatments and invasive treatments as a general review of NP involving the peripheral nervous system. NP has characteristic symptomatology such as burning and electrical sensations. It occurs in up to 10% of the general population. Its frequency can be attributed to its occurrence in neck and back pain, diabetes and patients receiving chemotherapy. There are a wide range of pharmacologic options to control this type of pain and when such measures fail, numerous interventional methods can be employed such as nerve blocks and implanted stimulators. NP has a cost to the patient and society in terms of emotional consequences, quality of life, lost wages and the cost of assistance from the medical system and thus deserves serious consideration for prevention, treatment and control.

scholarly journals Improving the Performance and Quality of Processes by Applying and Implementing Six Sigma Methodology in Furniture Manufacturing Process

2019 ◽  
Vol 70 (2) ◽  
pp. 193-202
Author(s):  
Ľubica Simanová ◽  
Andrea Sujová ◽  
Pavol Gejdoš
Keyword(s):  
Process Improvement ◽  
Six Sigma ◽  
Cost Savings ◽  
Furniture Manufacturing ◽  
Mapping Process ◽  
Six Sigma Methodology ◽  
And Performance ◽  
The Cost ◽  
And Control

The main aim of this paper is to illustrate the application of selected methods and procedures in the implementation of the Six Sigma Methodology in the furniture manufacturing processes, specifically in the wood veneer pressing, to verify the application and to evaluate the benefits of using selected methods and procedures through a series of step DMAIC process improvement. The application of selected methods and tools within the Six Sigma Methodology, such as DPMO, efficiency and sigma levels, project charter, histogram of mistakes caused by the application of the adhesive, the SIPOC plot mapping process, reaction plans, Ishikawa diagram and control diagrams bring the system and clarity of measurable results into project management for process improvement and process change. The benefits of their use are the cost savings and performance improvement processes.

scholarly journals RANCANG BANGUN DAN UJI KINERJA SISTEM KONTROL FERTIGASI DENGAN IRIGASI TETES

2018 ◽  
Vol 5 (1) ◽  
pp. 19
Author(s):  
Alfin Fajar ◽  
Sirajudin H Abdullah ◽  
Asih Priyati Priyati
Keyword(s):  
Solenoid Valve ◽  
Mixed Solution ◽  
Command Language ◽  
Nutrient Delivery ◽  
Nutritional Needs ◽  
Coefficient Of Uniformity ◽  
And Performance ◽  
The Cost ◽  
And Control

Kebutuhan nutrisi pada tanaman dalam bentuk unsur hara baik yang berasal dari tanah itu sendiri dan dari luar dalam bentuk pupuk mempengaruhi produktifitas tanaman.Komposisi dan kualitas tanah yang bervariasi berperan pada kesuburan tanaman sehingga diperlukan pengaturan dan pengontrolandalam memformulasikan pupuk yang optimal serta penjadwalan pemberian nutrisi bagi tanaman.Penerapan mikrokontroler pada sistem fertigasi dapat memungkinkan dalam mengontrol pemberian unsur hara secara otomatis berdasarkan perintah.Penerapan sistem fertigasi berbasis mikrokontroler dalam budidaya sayuran diharapkan dapat meningkatkan produktivitasnya dan dapat mengurangi penggunaan unsur hara yang berlebihan sehingga biaya dalam budidaya tanaman dapat ditekan serta untuk efisiensi tenaga kerja dan menghemat biaya.Penelitian ini bertujuan untuk merancang sistem fertigasi otomatis dengan acuan kendali On/Off pada kran otomatis solenoid valve, melakukan pengujian volume dan waktu pemberian fertigasi dengan irigasi tetes, danmenentukan formulasi larutan unsur hara sesuai dengan kebutuhan tanaman.Selama simulasi diasumsikan pada tanaman bayam yang harus diketahui terlebih dahulu jumlah kebutuhan air tanamannya dan kebutuhan nutrisi selama satu periode umur tanam. Metode yang digunakan dalam penelitian ini adalah metode eksperimental dengan penelitian langsung di laboratorium. Penelitian ini dilakukan di laboratorium Teknik dan Konservasi Lingkungan Pertanian dengan parameter yang diamati adalah debit emitter,koefisien keseragaman tetesan, Larutan AB mix dan penggunaan air, dan kinerja sistem kendali On/Off fertigasi sesuai dengan umur tanam dan kebutuhan tanaman.Dari hasil pengamatan, uji kinerja sistem kontrol bekerja dengan baik dengan melakukan setting point waktu sesuai yang diinginkan. Didapat sistem yang sangat baik untuk digunakan dengan rata-rata koefisien keseragaman irigasi CU sebesar 96,50% dan debit aliran penetes yang cukup stabil pada setiap perlakuan waktu dan volume; didapat kisaran debit 0,000140 l/detik – 0,000150 l/detik.The form of nutrients both derived from the soil itself and from outside, in the form of fertilizer, affect the productivity of plant. The various composition and quality of soil has role on plant fertily, therefore regulation and control in formulating optimal fertilizer and scheduling of nutrition for the plant were necessary. The aplication of microcontroller to the fertigation system might be possible in controlling nutrient delivery automatically usingdesigned command language. The aplication of microcontroller based fertilization system in plant cultivationis exected to increase the yieldand decrease the excessive use of nutrients, so that the cost could be supressed as well as labor efficiency and cost saving. The aim of this research was to design automatic fertigation system with on/off system referenceof automatic solenoid valve, testing the fertigation volume and time with drip irrigation and determine nutrient solution formulation according to plant requirement. During the simulation, it was assumed that the amount of crop water requirement and nutritional needs for spinach planting period must be determined in advance.The metode used in this study was experimental method with direct research in the laboratory. This research was conducted in Laboratory of Agricultural EnviromentEngineering and Conservation with parameters observed were emitter discharge, drip uniformitycoefficient,AB mixed solution and water used, and performance of the On/Off fertigation control system correspond with plant age and requirement. The observation showed that the control sytem worked well by applying the desired setting point. The coefficient of uniformity CU was 96.50% and the drip flow rate were relatively stable on each time and volume treatment; the discharge range was 0.000140 l/s – 0.000150 l/s.

scholarly journals Pros and Cons of the Globalization of the World Economy Impact on the Development of Accounting

2020 ◽  
Vol 7 (4) ◽  
pp. 25-32
Author(s):  
E. A. Sharovatova
Keyword(s):  
Economic Globalization ◽  
Educational Institutions ◽  
Accounting System ◽  
Public Companies ◽  
Accounting Systems ◽  
National Accounting ◽  
The World ◽  
Pros And Cons ◽  
Negative Factors

The globalization of the modern economy imposes special requirements on national accounting systems with the focus on standardization of information summarizing methods in order to form unified accounting statements. Public companies seeking to become players on the global trade platform are forced to adopt the rules of the international accounting and reporting. This has certain implications for national accounting in different countries. The article offers a study of the alternative influence of the phenomenon of economic globalization on the development of modern accounting. Positive and negative factors of such influence which have already forever changed the quality of the accounting, (Russia included), are highlighted, meaning not only improvement of the methods of accounting information generalization but also changes in the very attitude to the accounting profession. It is concluded that the consequences of economic globalization for the countries participating in the world trade platform have led to a positive change in the quality of the accounting system as a whole. However, to maintain this trend, the participation of educational institutions and professional communities along with the state in the improvement of an accounting process is required.

scholarly journals Integrated Reporting: Problems of Formation

2020 ◽  
Vol 7 (4) ◽  
pp. 18-24
Author(s):  
N. A. Mislavskaya
Keyword(s):  
Financial Reporting ◽  
National Level ◽  
Practical Significance ◽  
Integrated Reporting ◽  
Accounting Systems ◽  
Consciousness Development ◽  
Doing Business ◽  
General Scientific ◽  
Economic Consciousness

The modern management system has a complex, sometimes multi-level organizational management structure and puts forward more and more demands on the quality of the financial information provided. The paper describes an integrated reporting that meets the increasing stakeholders demands. The research methodology is classical by itself and based on the use of situational and dialectical approaches to the object having the method of abstraction, formalization and generalization. A deductive analysis of general scientific, geopolitical factors, economic psychology, economic theory and accounting theories, projected onto the Russian specifics of doing business which leads to the formation of nontrivial conclusions. The latter are interesting in the symbiosis of criticism and constructivism because against the lack of objective reasons for the introduction of integrated reporting in Russia, there are questions raised about the need to generate a unified theory that underlies the functioning of accounting systems as well as the economic consciousness development of our society and implementation of business ethics. The scientific and practical significance of the study is to identify the application features of integrating financial reporting practice at the national level.

Sign in / Sign up

Export Citation Format

Share Document