scholarly journals Modern methods of analysis and management of production inventories.

2021 ◽  
Vol 3 (3) ◽  
pp. 311-318
Author(s):  
Volodymyr Bobyl ◽  
◽  
Olena Pikulina ◽  
Maryna Movchan
Keyword(s):  
Inventory Management ◽  
Accounting System ◽  
Railway Transport ◽  
Inventory Analysis ◽  
Successful Operation ◽  
Accounting Data ◽  
Advantages And Disadvantages ◽  
Production Inventory ◽  
Modern Methods ◽  
And Storage

. The state and efficiency of production inventory management are the main conditions for the successful operation of an enterprise in a market economy. The main purpose of the enterprises' activities is to maximize profits, which can be achieved, inter alia, by increasing the turnover of stocks, when with a smaller warehouse area and lower inventory maintenance costs, the previous volume of sales increases or remains. The authors of the article analyzed modern methods of inventory analysis and management. Each of the considered methods has both advantages and disadvantages, so the use of a certain technique depends on the scope of the enterprise. Inventory management at the enterprise requires a rational inventory movement accounting system. The company should have a system for registering the acquisition and use of stocks. In addition, periodic checks of compliance with the actual availability of inventory and accounting data are required. Based on the conducted research, the main tasks in solving the problems of inventory management are identified: systematization of approaches to inventory management; reduction of costs for their acquisition and storage in warehouses of enterprises; increasing the efficiency of control in solving the tasks facing the enterprise. The existing structure of supplies of production stocks at railway transport enterprises does not allow for the full use of inventory management methods. In such conditions, it is necessary to create a managed system that will enable the use of various methods of management and optimization of production stocks. This system should include efficient logistics and management accounting of production stocks. It is advisable to introduce a system of standard (regulatory) costs in individual structural divisions. The use of combinations of methods for optimizing production stocks at railway transport enterprises will minimize operational costs through effective management of them.

scholarly journals Development of Management Accounting of Stocks in Information Support of Innovative Activity

2020 ◽  
pp. 273-283
Author(s):  
Olha Roieva ◽  
Keyword(s):  
Inventory Management ◽  
Information Needs ◽  
Management Accounting ◽  
Innovative Activity ◽  
Information Support ◽  
Production Cycle ◽  
Accounting System ◽  
Accounting Data ◽  
Management Reporting ◽  
Management Accounting System

The article is devoted to the research of organizational and methodical bases of construction of the administrative account of stocks and definition of its role in information maintenance of innovative activity. Based on the study and systematization of scientific literature and regulations, it is established that management accounting is a system of collecting, analyzing, summarizing and presenting information about the activities of the enterprise and its structural units to management staff to ensure effective enterprise management, adoption of correct and reasonable current, strategic and tactical decisions, as well as planning for further development of the enterprise. It is substantiated that inventory management in information support of innovation is aimed at meeting the needs of users of management reporting in objective planning, actual and forecast information about inventories to ensure the ability to make informed management decisions in the process of innovation. The concept of inventory management developed by the author in the innovation management system defines the purpose and main tasks of such accounting, includes the relevant elements, principles and methods of inventory management, which together forms the organizational and methodological foundations of inventory management. The expediency of forming an information array of data of the management accounting system and its further use for compiling management reporting on the basis of data accumulated by the accounting system is proved. The scheme of organization of inventory management based on the transformation of accounting data is given. Approaches to the classification of stocks in the management accounting system are highlighted, which substantiate the expediency of allocating the following classification groups of stocks: according to the place of stocks in the production cycle; depending on the nomenclature of stocks; in accordance with the centers of responsibility identified at the enterprise; depending on the role that specific stocks play in the process of innovation; by cost centers. Approaches to the construction of analytical accounts of inventory accounting of different levels of detail, which is aimed at ensuring the information needs of management in the process of conducting innovative activities at the enterprise re substantiated.

scholarly journals Perancangan Sistem Produksi, Persediaan, dan Pembelian PT. Maju Jaya Mulya

2014 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Stephanie Surja ◽  
Lius Steven Sanjaya
Keyword(s):  
Information System ◽  
Inventory Management ◽  
Human Error ◽  
Unified Modeling Language ◽  
Integrated System ◽  
Unified Modeling ◽  
Analysis And Design ◽  
Production Inventory ◽  
And Storage ◽  
Transactional Data

Analysis and design of information system in PT. Maju Jaya Mulya is aimed to identify the organization needs in controlling and managing the data and information of operational transaction. They will be used as a base for developing a new integrated system that can meet company needs and to face the rivalry from the competitors. The activity in analysis and design is focused in production, inventory management and purchasing activities, as the main business of the company. The analysis and design of the company’s needs will be documented by using unified modeling language. With this information system, there is an expectation that this system will ease the company in doing their activity in production, inventory management and purchasing. This system will also minimize the data lost and human error, which is usually caused by the manual process and storage data of transactional data.

Material resource management. Material and technical support (railway transport)

2021 ◽  
Author(s):  
Aleksandr Cevelev
Keyword(s):  
Resource Management ◽  
Inventory Management ◽  
Lean Manufacturing ◽  
Technical Support ◽  
Academic Disciplines ◽  
System Quality ◽  
Railway Transport ◽  
Material Resource ◽  
Supply Logistics ◽  
Production Inventory

The textbook presents the theoretical and practical issues of the methodology of material and technical support, as well as the developing provisions of the academic disciplines "Material Resource Management" and "Logistics of supply" of railway transport. Such issues as the concept of strategic management, breakthrough transformations in the supply system, quality management, lean manufacturing, process approach, logistics analysis and cybernetics of business technologies, development strategies, management innovations based on the ARIS modeling environment, production inventory management in railway transport, and many others are considered in detail. It is intended for students studying in the areas of "Management", "Economics", as well as for all those interested in the economics of railway transport and supply logistics. It will be useful for managers and specialists of JSC "Russian Railways".

scholarly journals THE HUMAN CAPITAL OF AN ENTERPRISE: THEORY AND ASSESSMENT METHODOLOGY

2019 ◽  
Vol 5 (2) ◽  
pp. 176 ◽  
Author(s):  
Nataliia Pravdiuk ◽  
Vitalii Pokynchereda ◽  
Maryna Pravdiuk
Keyword(s):  
Human Capital ◽  
Professional Experience ◽  
Accounting System ◽  
Assessment Methodology ◽  
Practical Application ◽  
Accounting Data ◽  
Advantages And Disadvantages ◽  
Capital Assets ◽  
Physical Abilities ◽  
The Cost

At the present stage of social development, there is a transformation of the persistent views on the place and human role in the economic system. Human capital assets as a set of productive abilities, personal traits, and employee motivation developed as a result of investment become a key factor in the production process, without which any prospects of economic growth are neutralized. The purpose of the article is to provide a theoretical substantiation and systematization of existing methods for assessing human capital, to identify the advantages and disadvantages of their practical application in the enterprise activity, and to develop recommendations aimed at improving the human capital assessment methodology in order to further reflect information on the cost of human capital assets in accounting and reporting of enterprises Methodology. The methodological basis of the study is the historical and logical method used in the study of the economic essence of human capital assets and the evolution of human capital assessment methodology. Dialectical method and comparative analysis have been used to determine the differences between existing human capital assessment methods and to identify positive and negative aspects of their practical application. The methods of scientific abstraction, induction and deduction, analysis and synthesis have been used in developing the methodology for assessing human capital assets and justifying the opportunities for its integration into the accounting and reporting system of the enterprise. Results. It has been established that in international practice, there is a cost-based, profitable, and expert methodology for assessing human capital assets. Based on the analysis of positive and negative aspects of the application of these methods, it is substantiated that from the standpoint of accounting the most cost-based model of human capital assets is the most optimal since it is based on the principle of actual cost peculiar to accounting practice. Taking this into consideration, a cost-based methodology for assessing human capital assets of the enterprise has been suggested, according to which the cost of human capital assets is calculated by capitalizing the costs borne by the employee and the enterprise at all stages of the formation and development of human capital assets, namely, the costs of developing the employee’s physical abilities (the cost of developing his/her physical abilities), the cost of training (tuition fee in educational institutions), the cost of obtaining professional experience (the cost of professional experience), and the costs of its professional training (the cost of vocational training in the process of his/her employment). Practical meaning. The introduction of the suggested methodology for assessing human capital assets creates the prerequisites for the subsequent display of information in business accounting and reporting, which in its turn increases the level of informativity of accounting data, promoting to meet the growing needs of external and internal users of information, provides an opportunity to consider the value of human capital in determining the market value of the company. Besides, the suggested assessment methodology enables to produce information about the cost of human capital assets of the enterprise, which is the basis for determining the effectiveness of its use. Value/originality. The suggested methodology for assessing human capital assets creates prerequisites for its implementation in the accounting system of the enterprise, which will create the basis for displaying information about the cost of human capital assets in the enterprise’s reporting, which corresponds to the objectives of value-oriented enterprise management.

CURRENT STATE OF THE PROBLEM OF DRAINAGE FOR NEUROGENIC BLADDER

2021 ◽  
pp. 30-38
Author(s):  
Игорь Александрович Артюхов ◽  
Владимир Васильевич Кузьменко ◽  
Андрей Владимирович Кузьменко ◽  
Тимур Асланбекович Гяургиев
Keyword(s):  
Urinary Tract ◽  
Neurogenic Bladder ◽  
Lower Urinary Tract ◽  
Advantages And Disadvantages ◽  
Economic Significance ◽  
Relevant Today ◽  
Modern Methods ◽  
Neurogenic Disorders ◽  
Neurogenic Dysfunction ◽  
Lower Urinary

Данный литературный обзор посвящен одной из актуальных проблем современной урологии - нейрогенной дисфункции мочевыводящих путей. Нейрогенная дисфункция нижних мочевыводящих путей является одной из важнейших проблем современной урологии, что обусловлено ее высокой распространенностью, частотой вторичных осложнений со стороны мочевыделительной системы и социально-экономической значимостью. Распространенность нейрогенного мочевого пузыря среди пациентов, перенесших острое нарушение мозгового кровообращения, варьирует от 15 % до 94 % и зависит от времени, прошедшего с момента сосудистого события. В статье представлены патофизиологические механизмы, лежащие в основе данной патологии, подробно рассмотрены современные методы дренирования нижних мочевыводящих путей, их преимущества и недостатки. К современным способам дренирования при нейрогенных расстройствах нижних мочевыводящих путей относят периодическую (интермиттирующую) катетеризацию, постоянную катетеризацию и надлобковую цистостомию. Анализ доступной литературы указывает на то, что частота осложнений, ассоциированных как с нейрогенной дисфункцией мочевого пузыря, так и с используемыми способами дренирования, продолжает оставаться достаточно высокой. Таким образом, проблема профилактики катетер-ассоциированных осложнений и улучшения качества жизни данной категории больных на сегодняшний день продолжает оставаться актуальной и требует проведения дальнейших исследований в данной области This literature review is devoted to one of the most pressing problems of modern urology - neurogenic urinary tract dysfunction. Neurogenic dysfunction of the lower urinary tract is one of the most important problems of modern urology, due to its high prevalence, frequency of secondary complications from the urinary system, and socio-economic significance. The prevalence of neurogenic bladder among patients who have experienced acute cerebrovascular accident varies from 15 % to 94 % and depends on the time elapsed since the vascular event. The article presents the pathophysiological mechanisms underlying this pathology, discusses in detail modern methods of drainage of the lower urinary tract, their advantages and disadvantages. Modern methods of drainage for neurogenic disorders of the lower urinary tract include periodic (intermittent) catheterization, permanent catheterization, and suprapubic cystostomy. Analysis of the available literature indicates that the frequency of complications associated with both neurogenic bladder dysfunction and the drainage methods used continues to be quite high. Thus, the problem of preventing catheter-associated complications and improving the quality of life of this category of patients continues to be relevant today and requires further research in this area

Parameter values for lot size and quality level via CAE simulation, statistical method, and mathematical programming

2021 ◽  
pp. 095440542093787
Author(s):  
Angus Jeang ◽  
Chien-Ping Chung
Keyword(s):  
Inventory Management ◽  
Quality Level ◽  
Response Functions ◽  
Lot Size ◽  
Optimal Process ◽  
Production Inventory ◽  
Production Quantity ◽  
Parameter Values ◽  
Back Order ◽  
Order Intervals

Because of the stochastic nature of production systems, it is necessary to first build an uncertainty model for subsequent real applications. Moreover, process parameter planning, quality design, and production inventory management are interdependent elements. In this research, a computer simulation model via computer-aided engineering (CAE) was developed to determine the optimal process parameters, lot size, and back order intervals for an integrated process design and inventory management system with simultaneous quality and cost considerations. Based on the estimated process time and costs obtained using CAE, the derived production rate and unit cost were then used for production inventory applications. In consideration of the uncertainty factor, the response surface method (RSM) was employed to analyze the output, namely the total costs incurred in employing the proposed approach, as well as the inputs, which include the cutting parameters, production quantity, and back order intervals. After the RSM was used to obtain the response functions, which represent the output of the collective interests, the mathematical programming (MP) was formulated based on the response functions to determine the optimal process parameters, process quality levels, production order quantities, and back order intervals. The total cost per set time unit was minimized by determining the required quality level, process parameter values, Economic Production Quantity (EPQ), and back order intervals. A cutting example was chosen to demonstrate the proposed approach. Two cases were used for comparison: the Integrated Case (the proposed approach herein) and the Disintegrated Case.

THE INFLUENCE OF INDUSTRY FEATURES ON THE FORMATION AND CONTENT OF REPORTING ON THE EXAMPLE OF RAILWAY TRANSPORT

2020 ◽  
Vol 3 (10) ◽  
pp. 56-66
Author(s):  
S. M. BYCHKOVA ◽  
◽  
Zh. V. MIKHAYLOVA ◽  
Keyword(s):  
Financial Statements ◽  
Railway Transport ◽  
Accounting Data

The article discusses the modern structure of the organization's reporting. Within the framework of this question, the facts of the use of accounting data not only in financial statements, but also in other types of reports are revealed. The purpose of the study is to determine the industry characteristics of the enterprise and their impact on the accounting financial statements. Based on the analysis of the activities of railway transport enterprises, industry features are identified and described, and their impact (positive and negative) on the formation of accounting statements is established.

scholarly journals Modern concepts of conversion and storage of energy by dispersed materials absorption

2002 ◽  
Vol 34 (3) ◽  
pp. 247-259
Author(s):  
Dragica Minic-Popovic ◽  
M.V. Susic
Keyword(s):  
Research And Development ◽  
Metal Hydride ◽  
Development Stage ◽  
Ease Of Use ◽  
Glass Microsphere ◽  
Carbon Clusters ◽  
Storage Method ◽  
Advantages And Disadvantages ◽  
Storage Methods ◽  
And Storage

Once hydrogen is generated, the question asked: How do we store hydrogen? Hydrogen can be stored in a variety of ways, each with specific advantages and disadvantages. The overall criteria for choosing a storage method should be safety and ease of use. Described in this paper and listed below are different storage methods available today (compressed hydrogen, liquid carrier storage, glass microsphere, chemically stored hydrogen) in addition to some techniques that are still in the research and development stage: power balls, metal hydride tanks and carbon clusters.

scholarly journals COMPARATIVE ANALYSIS OF COMPACT METHODS REPRESENTATIONS OF GRAPHIC INFORMATION

2021 ◽  
Vol 1 (37) ◽  
pp. 130-143
Author(s):  
O. Gertsiy
Keyword(s):  
Comparative Analysis ◽  
Communication Systems ◽  
Video Data ◽  
Transport Infrastructure ◽  
Practical Significance ◽  
Jpeg 2000 ◽  
Advantages And Disadvantages ◽  
Graphic Information ◽  
The Cost ◽  
And Storage

The main characteristics of graphic information compression methods with losses and without losses (RLE, LZW, Huffman's method, DEFLATE, JBIG, JPEG, JPEG 2000, Lossless JPEG, fractal and Wawelet) are analyzed in the article. Effective transmission and storage of images in railway communication systems is an important task now. Because large images require large storage resources. This task has become very important in recent years, as the problems of information transmission by telecommunication channels of the transport infrastructure have become urgent. There is also a great need for video conferencing, where the task is to effectively compress video data - because the greater the amount of data, the greater the cost of transmitting information, respectively. Therefore, the use of image compression methods that reduce the file size is the solution to this task. The study highlights the advantages and disadvantages of compression methods. The comparative analysis the basic possibilities of compression methods of graphic information is carried out. The relevance lies in the efficient transfer and storage of graphical information, as big data requires large resources for storage. The practical significance lies in solving the problem of effectively reducing the data size by applying known compression methods.

scholarly journals Rehabilitation of patients after acute cerebrovascular accident followed by hemodynamically significant stenoses of the brachiocephalic arteries

2020 ◽  
pp. 25-29
Author(s):  
A. G. Shapovalova ◽  
V. G. Rapovka ◽  
A. O. Sobolevskaya ◽  
T. N. Negoda
Keyword(s):  
Carotid Arteries ◽  
Atherosclerotic Lesion ◽  
Cerebral Stroke ◽  
Cerebrovascular Accidents ◽  
Advantages And Disadvantages ◽  
Acute Cerebrovascular Accident ◽  
Modern Methods ◽  
Epidemiological Significance ◽  
Brachiocephalic Arteries

The literature data is presented covering epidemiological significance of acute cerebrovascular accidents (CVA) in‑ cidence in patients with brachiocephalic arteries lesion. The role of atherosclerotic lesion of carotid arteries in the develop‑ ment of ischemic cerebral stroke is shown. The basic methods for diagnosis of carotid arteries lesion has been analyzed as well as their availability and informative value. A comparative analysis of modern methods for surgical treatment of athero‑ sclerotic lesion of carotid arteries such as carotid endarterectomy (classic and eversion), endovascular procedure has been done. The main advantages and disadvantages of these treatment methods, indications and contraindications for their use are described. The timing of cerebral revascularization in the acute and delayed periods of ischemic stroke was estimated. The role of bilateral lesion of the carotid territory is shown as well as approaches to the treatment strategy of such patients.

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