scholarly journals ACCOUNTING AND CONTROL OF ADMINISTRATIVE COSTS IN A TRADING COMPANY FOR MANAGEMENT DECISIONS

Author(s):  
Yu. Podmeshalska ◽  
L. Feofanov ◽  
О. Romanova
Author(s):  
Iryna Krupelnytska ◽  

Inventories are main resources of the trading company. Analysis, accounting and control of inventories determines the management effectiveness of commercial enterprises processes. It is necessary to accelerate the turnover of commodity resources in order to increase the profits of a trading company. Successful turnover of commodity resources can be determined with the help of high-quality operational management accounting information, which is the basis for analysis, decision-making and further control of the trading company. Obtaining management information achieved with establishment of an effective accounting policy, which is the direct responsibility of the company's management. The interdependence of the accounting policy type, quality management accounting, operational analysis and clear control over inventories at the trade enterprise determines the effectiveness of enterprise management and profit in the long-term perspective.


2016 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
Nur Laili Saadah ◽  
Sriyani Mentari ◽  
Dodik Juliardi

<p>The aim of developing instructional media by using lectora inspire is to produce interactive instructional media and the effectiveness on the topic of financial statement of service and trading company tenth grade at SMK Negeri 1 Malang. The development of instructional media which refers to the steps of research and development by Borg &amp; Gall (1983) modified with Sadiman (2010) which are: 1) research and information collecting, 2) planning, 3) develop preliminary form of product, 4) production media, 5) expert validation, 6) revision of the product, 7) field trials, 8) revision of the results of field trials of products, 9) final product. The technique of data analysis in this research is using qualitative descriptive analysis and assumption test by using T-test independent sample. The method of development used is by experimenting the product. The final product of this study has overtaken the expert validation which result 80,46% valid in terms of materials given, 89,28% valid in terms of media, and 96,30% valid based on the result of the field trials, so that it was averaged 88,68% valid from the validation results. The result of T-Test independent sample acquired a significant result 0,015 &lt; 0,05 so that can be concluded that there was a significant distinction on the improvement of students’ learning outcomes in the experimental and control class.</p><p><strong>Keywords:</strong> developing instructional media, lectora inspire, financial statement.</p>


2021 ◽  
pp. 47-66
Author(s):  
Igor' Mizikovskiy ◽  
Elena Polikarpova

The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.


2015 ◽  
Vol 1 (6(21)) ◽  
pp. 66
Author(s):  
Тамара Сергіївна Шаровська ◽  
Ольга Миколаївна Старенька

1992 ◽  
Vol 26 (12) ◽  
pp. 2645-2652
Author(s):  
J. G. Sanders ◽  
G. F. Riedel

In order to predict and control the impacts of contaminants to coastal ecosystems like the Chesapeake Bay, we must first understand the geochemical, physical, and biological factors that control contaminant transport, transformation, uptake, and fate. Some processes exert control over broad groups of contaminants; the importance of others varies with specific contaminants. Many of these processes are well known and are amenable to predictive modeling, while others are less well understood and require further attention and research. Most important for the future protection of the Chesapeake Bay, and other coastal ecosystems, will be a coordinated approach (both in the research that must be conducted and in the management decisions that must be made), linking scientists of many disciplines with those charged with ecosystem protection.


Author(s):  
Nataliia Liba ◽  
◽  
Vasyl Holovachko ◽  
Bohdan Pavliukh ◽  
Vasyl Holovachko ◽  
...  

Accounting is undergoing constant changes in both legislation and methods of conducting it. Every year the need to improve accounting methods grows. This process is made possible by the growing impact of information technology on the world, the computerization of most routines, the need to reduce the time required to perform typical actions and, as a result, to increase efficiency. Information technology simplifies accounting and increases the efficiency of relevant staff by automating the standardized process. This automation of operations is performed by various types of software. On the one hand, their use greatly simplifies the work of the accountant, which allows him to engage in more creative work, such as the organization and improvement of accounting, more efficient use of time for management decisions. The importance of accounting in identifying, accumulating, summarizing, storing, processing and transmitting information about the business activities of the enterprise and found that it reaches about 80% of the entire database of information used by management to make decisions. The possible benefits of the introduction of automation of accounting processes are investigated and it is established that this will allow: 1) to increase the overall efficiency of the enterprise and control over its activities; 2) reduce the time spent on information processing and remuneration of a particular employee; 3) automate the accrual and payment of wages, inventory, accounting for working capital, the formation of financial and analytical reports, the process of buying and selling goods (works, services) and more; 4) timeliness of management decisions. Research shows that the current accounting system needs to be reformed because it is currently focused on mechanized accounting and requires a push for automation by the authorities.


2021 ◽  
Vol 45 (9) ◽  
Author(s):  
Jiancheng Dong ◽  
Huiqun Wu ◽  
Dong Zhou ◽  
Kaixiang Li ◽  
Yuanpeng Zhang ◽  
...  

AbstractCOVID-19, caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), spread rapidly and affected most of the world since its outbreak in Wuhan, China, which presents a major challenge to the emergency response mechanism for sudden public health events and epidemic prevention and control in all countries. In the face of the severe situation of epidemic prevention and control and the arduous task of social management, the tremendous power of science and technology in prevention and control has emerged. The new generation of information technology, represented by big data and artificial intelligence (AI) technology, has been widely used in the prevention, diagnosis, treatment and management of COVID-19 as an important basic support. Although the technology has developed, there are still challenges with respect to epidemic surveillance, accurate prevention and control, effective diagnosis and treatment, and timely judgement. The prevention and control of sudden infectious diseases usually depend on the control of infection sources, interruption of transmission channels and vaccine development. Big data and AI are effective technologies to identify the source of infection and have an irreplaceable role in distinguishing close contacts and suspicious populations. Advanced computational analysis is beneficial to accelerate the speed of vaccine research and development and to improve the quality of vaccines. AI provides support in automatically processing relevant data from medical images and clinical features, tests and examination findings; predicting disease progression and prognosis; and even recommending treatment plans and strategies. This paper reviews the application of big data and AI in the COVID-19 prevention, diagnosis, treatment and management decisions in China to explain how to apply big data and AI technology to address the common problems in the COVID-19 pandemic. Although the findings regarding the application of big data and AI technologies in sudden public health events lack validation of repeatability and universality, current studies in China have shown that the application of big data and AI is feasible in response to the COVID-19 pandemic. These studies concluded that the application of big data and AI technology can contribute to prevention, diagnosis, treatment and management decision making regarding sudden public health events in the future.


2010 ◽  
Vol 1 (3) ◽  
pp. 9-14
Author(s):  
E V Nikonova ◽  
L V Laktionova

The article is devoted to the regulation of the technological process of treatment in medical facilities, quality and control care. We consider a modern system of quality control of medical care includes the study of patient satisfaction with medical care, identification of defects, medical errors and other factors that adversely effect and resulting in a decline in the quality and effectiveness of medical care, assessment of the completeness and timeliness of diagnostic measures, the adequacy of the selection and compliance with therapeutic measures, correct and accurate diagnosis, choosing the most rational management decisions and conduct rapid corrective actions, monitor the implementation of management decisions.


2019 ◽  
Vol 66 (2) ◽  
pp. 131-139
Author(s):  
Stanimir Ivanov Kabaivanov ◽  
Veneta Markovska

Management decisions are typically meant to be making a lasting impact, or at least bringing us one step closer to a long-term goal. Yet there are situations where it is hard to link decisions made and results achieved. The problem gets more complex when comparing different backgrounds, as management quality is often assessed either in specific organizational context (Ghoshal and Bartlett, 1994; Coggburn and Schneider, 2003) or in a finite number of case-studies. These methods have been successfully used for a long time in corporate environment (Gong et al., 2018) and for public sector decisions (Eller et al., 2018), but their application is not as easy when facing problems that are affected by multiple economy-wide factors, and/or by variables that are not directly observable. We study the long term impact on management decisions in environmental management by using market information on different instruments used to manage and control environmental pollution and risk. The core reason for choosing this approach is that market data is able to account for economic reasons and capture changes that go beyond the scope of an individual corporation or a public agency.


Author(s):  
Zh.D. Kulagina ◽  
◽  
N.M. Kuchukova ◽  
E.F. Mukhamadieva ◽  
◽  
...  

In modern conditions, economic security is one of the main elements of enterprise management, and to ensure it, it is very important to have reliable information about the activities of an economic entity. Moreover, accounting and information systems (accounting, tax accounting, management accounting) are the basis for planning, analysis and control of the company's activities. The importance and usefulness of information lies in the fact that it brings benefits to the entrepreneur and is used in decision-making to obtain effective results. This article discusses the problem of improving the accounting and information system of accounting, tax and management accounting to ensure the economic security of enterprises, which is one of the key in the modern world. The relationship between the three main information systems used in the activities of the entity, presented in the form of the scheme, which also demonstrates the whole process of obtaining information (starting from data collection to synthesis and recognition), they need to make competent management decisions. How complete, reliable and high-quality accounting information will be depends, first of all, on the results of a comprehensive analysis of the company's economic activities, which will serve as the beginning for making certain management decisions. The role of information in business is great and timely detection and elimination of threats to the economic security of the organization depends on it. This article discusses modern types of unfair actions that lead to a violation of economic security of an economic entity, and also identifies methods that affect their elimination. Thus, increasing information content within the framework of observing the economic security of the enterprise will contribute to the development of the enterprise as a whole. Based on the theoretical part and in the course of reasoning, the main aspects of this problem were identified, and measures aimed at eliminating it in the organization were determined


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