scholarly journals ПРІОРИТЕТИ ФІНАНСОВОГО КОНТРОЛІНГУ В УПРАВЛІННІ ВАРТІСТЮ ГОСПОДАРЮЮЧИХ СУБ’ЄКТІВ

2018 ◽  
pp. 38-45
Author(s):  
Л. А. Костирко ◽  
М. В. Євтушенко
Keyword(s):  
System Approach ◽  
Cost Management ◽  
Point Of View ◽  
Practical Significance ◽  
Financial Control ◽  
Accounting System ◽  
Management Tools ◽  
Subject Field ◽  
Strategic Assessment ◽  
Strategic Value

Formulation of the problem. The article describes the preconditions, the essential characteristics and objects of financial control from the point of view of preservation and reproduction of the value of economic entities. The aim of the research is the disclosure of the conceptual and organizational foundations of financial control in the context of ensuring the effective management of the value of economic entities. The object of the research is the process of selecting the priorities of financial control in the management of the value of economic entities. Methods used in the study: logical-content method, system approach, methods of scientific knowledge, method of induction. The hypothesis of research. The existence of a dependence of the development of guidelines for improving financial control in the context of ensuring the effectiveness of cost management from the risk taking, the formation and measurement of the value drivers system within the limits of control, the normalization of the criteria for the effectiveness of cost management and assessment of the strategic value of enterprises. The statement of basic materials. On the basis of the system approach, a conceptual model of financial controlling, which integrates: purpose, subject field, principles, tasks, functions, tools, is formed. The originality and practical significance of the research consist in substantiating the methodical tools of financial control, which combines: methods of financial diagnostics, financial planning, analysis, risk management, management accounting, system of estimation of cost indicators. Conclusions of the research. The combination of EBM management tools and financial controlling provides an information base for forecasting the expected market and strategic value of enterprises. The methodical approach to the strategic assessment of the value of companies is outlined. The organizational principles of financial control are substantiated.

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.

scholarly journals SYSTEM APPROACH IN CREATING ASSEMBLY-TYPE EASEL PLOT COMPOSITION

2021 ◽  
pp. 72-85
Author(s):  
Виктория Владимировна Брусьянина ◽  
Ольга Владимировна Двизова
Keyword(s):  
Secondary Schools ◽  
General Education ◽  
System Approach ◽  
Systematic Approach ◽  
Fine Art ◽  
Point Of View ◽  
Practical Significance ◽  
The Past ◽  
Points Of View ◽  
Art Schools

Представлен анализ станковой сюжетной композиции монтажного типа с точки зрения системного подхода на примере работ известных художников прошлого и произведений современных авторов, в том числе обучающихся художественных школ и вузов. Станковая сюжетная композиция монтажного типа исследована с позиций системного подхода, выявлены закономерности построения станковой композиции как системы через инструменты системного подхода. Использование этих закономерностей в обучении станковой композиции как детей, так и взрослых способно привести к качественно новому уровню усвоения знаний и приобретению навыков. Описаны принципы работы над станковой сюжетной композицией (в том числе и монтажной) с применением системного подхода в рамках обучения изобразительному искусству. Доказано, что композиция – целая система, всегда предполагающая замкнутость и завершенность, а ее элементы всегда фиксированы. Все элементы композиции связаны единством смыслов, без которого композиция невозможна. Композиция выступает как система внутренних связей, объединяющая все компоненты формы и содержания в единое целое. Практическая значимость исследования просматривается в области преподавания композиции в художественных и общеобразовательных школах, профильных вузах и ссузах. The article presents an analysis of the easel plot composition of the assembling type from the point of view of a systematic approach on the example of the works by famous artists of the past and works by modern authors, including learners of art schools and universities. The easel plot composition of the assembling type was investigated from the points of view of the system approach, the laws of constructing the easel composition as a system through the tools of the system approach were revealed. The use of these patterns in training the easel composition of both children and adults can lead to a qualitatively new level of assimilation and acquisition of skills. The principles of work on the easel plot composition (including assembling) with the application of a systematic approach in the framework of teaching fine art are described. It has been proved that the composition is a whole system, always assuming closure and completeness, and its elements are always fixed. All elements of the composition are connected by the unity of meanings, without which the composition is impossible. The composition acts as a system of internal bonds, combining all the components of the form and content into a single whole. The practical significance of the study is visible in the field of teaching composition in art and general education schools, specialized universities and secondary schools.

scholarly journals Tax Accounting System for Geotechnical Construction

2019 ◽  
Vol 265 ◽  
pp. 07018
Author(s):  
Anatolii Kholkin ◽  
Alevtina Zonova ◽  
Alexander Bespyatyh ◽  
Nadezhda Gamulinskaya ◽  
Olga Artemyeva
Keyword(s):  
Information System ◽  
System Approach ◽  
Information Needs ◽  
Point Of View ◽  
Accounting System ◽  
Financial Reports ◽  
Tax Legislation ◽  
Tax Management ◽  
The Right ◽  
Tax Accounting

The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management. This need is strongly manifested in respect of geotechnical construction enterprises, because without reliable information it is impossible to make quality decisions in the tax management of these enterprises. And the right decisions in tax management ensure the survival of these enterprises in the long term. As the information system, tax accounting organization and maintenance require the description of tax accounting in terms of system approach. The purpose of this article is to give determination of tax accounting based on the implementation of a system approach, because applying a system approach will allow organizing the tax accounting, as well as functioning information system. As a result of the research, the definition of tax accounting was given from the point of view of system approach, subsystems of tax accounting were defined, and its elements were described. Also, relations between the elements were determined. Functions implemented by a tax accounting system were described, and relations between the functions were identified. This research is practically important and can be applied only in those countries where tax legislation provides for differences in an order of calculation of tax report figures and calculation of financial report figures, or where the national tax legislation permits the employment of different methods of calculation for tax and financial reports.

Specimen Preparation for Clinical Applications of X-Ray Microanalysis

1990 ◽  
Vol 48 (2) ◽  
pp. 328-329
Author(s):  
J.D. Shelburne ◽  
G.M. Roomans
Keyword(s):  
Carbon Coating ◽  
Clinical Applications ◽  
Point Of View ◽  
Practical Significance ◽  
Sweat Test ◽  
Specimen Preparation ◽  
Tissue Preparation ◽  
X Ray ◽  
Gallbladder Stones ◽  
Clinical Problems

Proper preparative procedures are a prerequisite for the validity of the results of x-ray microanalysis of biological tissue. Clinical applications of x-ray microanalysis are often concerned with diagnostic problems and the results may have profound practical significance for the patient. From this point of view it is especially important that specimen preparation for clinical applications is carried out correctly.Some clinical problems require very little tissue preparation. Hair, nails, and kidney and gallbladder stones may be examined and analyzed after carbon coating. High levels of zinc or copper in hair may be indicative of dermatological or systemic diseases. Nail clippings may be analyzed (as an alternative to the more conventional sweat test) to confirm a diagnosis of cystic fibrosis. X-ray microanalysis in combination with scanning electron microscopy has been shown to be the most reliable method for the identification of the components of kidney or gallbladder stones.A quantitatively very important clinical application of x-ray microanalysis is the identification and quantification of asbestos and other exogenous particles in lung.

EFFICIENT COST MANAGEMENT AS AN IMPORTANT FACTOR OF INCREASING THE COMPETITIVENESS OF THE ECONOMIC SUBJECT

2020 ◽  
Keyword(s):  
Management System ◽  
Structural Model ◽  
Driving Forces ◽  
Cost Management ◽  
Management Accounting ◽  
Practical Significance ◽  
Research Centre ◽  
Experimental Investigations ◽  
Sources Of Information ◽  
Interactive Approach

The research is actual, has a theoretical and applied nature. Theoretical developments at cost management branch of economic organization were illustrated by practical examples. In the work the follow methods are used: abstract-logical, methods of induction and deduction, system and situate approaches, methods of comparative analysis, analysis of breakeven, monographic analysis. The follow sources of information were used: literature, the results of the experimental investigations, carried out in Verkh-nevolzhsky Federal Agrarian Research Centre, observations, carried out at an agricultural organization. Theoretical structural model of cost management was created in a functional way, relationship between elements were designated in it, as well as driving forces of its realization were determined. Such terms as “cost management ” and «management accounting» were specified. The paradigm of a relation to cost process was described. Approaches to realization of cost management system of organization on the basis offlexibility principle were developed. The most important of them are: application of applied programs packages and special program means for computer, organization of feedback, account of functional relationship of cost with production results, cost accounting on elements, places of origin, carriers and centers of responsibility, as well as interactive approach. Some examples which show possibilities of using some instruments of cost management and management accounting for generation of management solutions were described. These instruments are: analysis and planning on the basis of standards of constant and variable costs and flexible cost management in interrelations to other subsystems in management system of organization (in this case it is with technology management. The work is of theoretical and practical significance.

Famous teachers and educators of the first half of the XX century about the problems of the North Caucasian muslim education.

2021 ◽  
Vol 13 (2) ◽  
pp. 208-222
Author(s):  
Nadezhda O. Bleich ◽  
Keyword(s):  
Educational Process ◽  
Point Of View ◽  
Practical Significance ◽  
Past Century ◽  
North Caucasus ◽  
Caucasus Region ◽  
The Past ◽  
The North ◽  
New Type ◽  
Historical Heritage

The article is devoted to the consideration of the worldview positions of famous educators of the past century regarding the state of school education among Muslims of the North Caucasus region. It is proved that the enlighteners advocated the creation of a new type of national non-class school and the construction of the didactic foundations of the educational process in it. The novelty of the work is that, based on the analysis of the views of the advanced intelligentsia of the region, aimed at understanding the current socio-cultural situation, an attempt was made to scientifically understand the problems and prospects for the development of the Muslim educational system of the past from the point of view of the modern scientific paradigm. The practical significance of the publication lies in expanding the understanding of the system of Mohammedan education in the context of its historical heritage, which will help to comprehend modern problems associated with the reform of general and vocational education in the national Muslim republics.

DEEPFAKE AS A PHENOMENON OF POLITICAL COMMUNICATION

2021 ◽  
Vol 27 (6) ◽  
pp. 101-106
Author(s):  
М. Falaleev ◽  
◽  
N. Sitdikova ◽  
Е. Nechay ◽  
◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Political Communication ◽  
Political Discourse ◽  
Rapid Development ◽  
Theoretical Data ◽  
Practical Significance ◽  
Subject Field ◽  
Learning Programs ◽  
Definition Of ◽  
The Impact

The development of digital technologies, coupled with progress in the development of self-learning programs based on AI (Artificial Intelligence), has obvious advantages in improving the effectiveness of information impact on people around the world. During the 2010s, researchers have documented trends in the use of artificial intelligence for the construction and distribution of media content to indirectly manipulate political discourse at the national and global levels. Special interest in the context of this issue is how the rapid development of AI technologies affects political communication. The object of consideration within the framework of this article is the deepfake technology. Based on this, as a subject, the authors define deepfake as a phenomenon of modern political communication. Accordingly, the purpose of the study is to describe and predict the impact of deepfake technology on political communication at the global and national levels. The paper presents the definition of deepfake, assesses its characteristics depending on the methods and purposes of its distribution, and analyzes the prospects for using this tool to influence political discourse in modern Russia. To study the subject field of the research, methods of systematizing theoretical data, classification, analysis of a set of factors and forecasting have been applied. The practical significance of the work is presented by the authors’ definition and typology of the phenomenon of deepfake and describes its significance as a factor of political communication on the example of a particular country. The results of the work will be useful for researchers studying the problems of digitalization of the media space and modern means of disinformation in politics, both at the local and global levels

The Rationality of Compiling a Forest Resource Balance Sheet

2021 ◽  
Vol 71 (4) ◽  
pp. 309-321
Author(s):  
Lijun Jin ◽  
Meng Lin ◽  
Guoshuang Tian
Keyword(s):  
Balance Sheet ◽  
Forest Products ◽  
Theory And Practice ◽  
Practical Significance ◽  
Accounting System ◽  
Forest Resource ◽  
Balance Sheets ◽  
Service Value ◽  
Supporting Effect ◽  
Resource Accounting

Abstract The existing forest resource accounting system is limited to the valuation of wood and forest products; the service value of the forest resource ecosystem is not yet included. This study adopts an empirical approach to studying the rationality and influencing factors of compiling a forest resource balance sheet (FRBS). An FRBS can systematically reflect the contribution of forest resources to the economy, ecology, and society in terms of both physical quantity and value quantity. A questionnaire survey was used to collect the data. We found that the determination and measurement of forest resource assets and liabilities and the calculation of the service value of the ecosystem had a supporting effect on the rationality of compiling an FRBS. This study expands the field and scope of forest resource accounting, facilitates the compilation of natural resources and government balance sheets, and presents the practical significance for the theory and practice behind the development of an FRBS.

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