scholarly journals FEATURES OF ACCOUNTING AND TAXATION OF BUSINESS CARDS

2021 ◽  
Author(s):  
Nataliia Kostyshyn ◽  
Yulia Kovalchuk
Keyword(s):  
Economic Effect ◽  
Specific Information ◽  
Business World ◽  
Society Business ◽  
Customer Base ◽  
Business Partners ◽  
Business Goals ◽  
Primary Documents ◽  
The Cost

The article considers modern aspects of the use, accounting and taxation of business cards, which are currently an integral part of communication and exchange of contacts in the business world. In particular, the essence of the concept of “business card” is studied, which is a carrier of information not only about the person-owner, but usually also contains information about the activities of the enterprise where its owner works. The classification of business cards into personal, business and corporate depending on their application and the information presented on them is systematized. Particular attention is paid to business cards, which are also a tool for advertising, as well as corporate, because, when they are distributed is the primary information to society, business partners about the company (company) and its activities. The authors substantiate why business cards are not an “additional benefit”, because they are issued to employees not for his personal purposes, but to achieve business goals of the employer: expanding customer base, increasing sales, making a profit, etc., in addition, companies do not give them in the property, but only oblige employees to use such cards during contacts with various participants in economic activity. Accordingly, the influence of such a decision on the process of taxation of the manufacture of this type of business cards is shown. The peculiarities of displaying information on the movement of business cards in the account, which requires their identification as “assets”, or rather – “stocks”, because they fully meet the criteria for defining these terms, presented in the legislation of Ukraine. Business cards are a controlled material resource of the enterprise, in which in the past certain funds or other stocks are invested, and in the future it is expected to receive from their distribution economic effect – benefit, it is an asset of the enterprise. Analytical accounts are offered to detail information on the cost of self-made or purchased business cards, which will facilitate the formation of clear management reports, will provide specific information for internal analysis. The sequence of reflection in the accounting of expenses at the time of transfer (write-off from the balance) of business cards depending on the center of responsibility with the use of certain primary documents is given.

ORGANIZATION OF AUDITING OPERATING EXPENSES OF ENTERPRISE

2019 ◽  
Author(s):  
Stepanenko
Keyword(s):  
Internal Audit ◽  
Regular Control ◽  
Primary Documents ◽  
Other Information ◽  
Analytical Procedures ◽  
Administrative Expenses ◽  
Main Activity ◽  
Organization Of Production ◽  
The Cost

The purpose of the study is to study the organization and procedure for conducting an audit of operating expenses of the enterprise. Materials and methods. The study used research methods such as monographs and synthesis (when analyzing existing publications), analysis, induction and deduction, comparisons and key components. Research results. The essence of the audit is to provide practical assistance to the management and economic services of the enterprise in the management and management of its finances, as well as the establishment of financial and management accounting, providing various consultations. Audit can be divided into the following stages: organizational, pilot, final. Operating expenses are a major component of an enterprise's costs. These are the costs associated with the main activity of the enterprise (production of products, services, performance of work). According to P (C) BO 16 “Expenses” to operating expenses include administrative expenses, sales expenses, other operating expenses. Expenditure audit entities may include: accounting policies, cost accounting transactions, records in primary documents, accounting records and reporting, information on accounting misconduct, and abuses that have been documented in audit acts, audits, auditors' reports. The audit of costs should begin with the verification of the statement of financial results to confirm the accuracy of its performance, the study of the organization of production (if the enterprise is engaged in production) and technological processes, the study of cost estimates, planned calculations and other conditions. When reviewing the accumulation and write-off of administrative expenses, sales costs and other operating expenses, the auditor should check the correctness of the classification of expenses to administrative, sales and other operating expenses. The following techniques are used to collect audit evidence: document verification, confirmation, counting, surveys, analytical procedures. Through the procedures of observation, questioning and confirmation, they obtain the supporting information contained in the accounting records. The calculation procedure consists in checking the arithmetic accuracy of the primary documents and accounting records or in performing the calculations independently (inventory). Analytical procedures involve the analysis of the most important indicators and ratios, including a summary study of deviations and relationships that conflict with other information relevant to the case or deviate from the expected indicators. During the cost audit, the auditor checks the appropriateness of the formulas used in the calculations, the correctness of the calculation procedures (the amount of tests depends on the materiality of the estimated values). Conclusions. Operating expense audit is an integral part of an enterprise's overall audit. Improving organizational aspects of cost audit is associated with deepening the practice of analytical procedures at all stages of the audit. For organization of internal audit of expenses at the enterprise it is necessary to carry out regular control of correctness of their formation.

scholarly journals Development of accounting for social media marketing services (SMM)

2021 ◽  
pp. 8-18
Author(s):  
I.M. Vygivska ◽  
D.O. Seletska ◽  
I.V. Semchuk
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Economic Effect ◽  
Social Media Marketing ◽  
Base Interaction ◽  
Customer Base ◽  
Regulatory Authorities ◽  
Conflict Situations ◽  
Main Production ◽  
The Cost

Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?». The current regulatory framework does not give clear recommendations on how to account for transactions in the provision of marketing services in social networks, and not so many foreign and Ukrainian specialists have studied the accounting nuances of SMM. Therefore, taking into account the specifics of the object under study, a number of proposals were made to the working chart of accounts in terms of synthetic accounting on accounts 23 «Main production» and 05 «Guarantees and collateral provided» for web studios and marketing agencies, which will allow differentiating the costs incurred in the process of activities and, along with this, improving the accounting process in terms of the formation of the cost of SMM services. The order of accounting reflection of the budget provided by the customer on the off-balance account is proposed, which allows you to control the movement of funds received and track the directions of their use. Inadequate documentation of SMM transactions raises many questions from the fiscal regulatory authorities. The article develops documentary support for the purposes of accounting for marketing services in social networks (SMM). The effect of the implementation of the developed form «Act of acceptance and transfer of services rendered for SMM» is the possibility of highlighting the volume of marketing work performed and confirmation of the economic effect obtained (increase in sales, customer base, interaction with the brand, etc.), which will prevent the occurrence of conflict situations between the customer of services and the SFSU authorities regarding the inclusion of VAT amounts in the tax credit and the possibility of avoiding the accrual of «compensating» tax liabilities.

ECONOMIC PERSPECTIVES OF BIOTECHNOLOGIES USING IN ANIMAL FARMING

1970 ◽  
pp. 57-60
Author(s):  
I. F. Gorlov ◽  
A. A. Mosolov ◽  
G. V. Komlatskiy ◽  
M. A. Nesterenko ◽  
K. D. Nimbona ◽  
...  
Keyword(s):  
Embryo Transfer ◽  
Economic Effect ◽  
Dairy Herd ◽  
State Level ◽  
Modern Level ◽  
Economic Perspectives ◽  
The Cost ◽  
Short Time

The article presents materials on the study of the possibility of reproduction and increase in the herd of highly productive cows through the use of embryo transplantation technology. The classical (in vivo) and more modern, developing (in vitro) methods of embryotransfer, their positive and negative sides are considered in detail. The possibility of accelerating the breeding process by using the method of transplantation, in which from one cow can be obtained from 10 to 100 calves, which will allow for 4-5 years, almost any herd (of any size and breed) with the help of biotechnology to turn into a cattle-breeding enterprise of the most modern level. At the same time, heifers obtained from unproductive cows can be used as "surrogate" mothers who are transplanted with the best donor embryos, which allows to obtain a full-fledged offspring adapted to local environmental conditions. A detailed scheme of obtaining, evaluation, storage, as well as the cost and economic effect of embryo transplantation was calculated, the market was evaluated, the required annual volume of transplants and the number of donor cows for large livestock farms were determined. As a positive example of "Scientific-production enterprise "Centre of biotechnology and embryo transfer" in 2014, implemented a project for accelerated replacement and genetic improvement of the dairy herd, engraftment averaged 57-69%, and the economic effect of the enterprise from getting a single animal by the method of embryo transfer, compared with imports of similar close in quality, ranged from 60 to 100 thousand rubles on his head. It is shown that it is necessary to organize at the state level a developed service for embryo transplantation to reduce the cost of embryo transfer and the possibility of creating in a short time in the country's own highly productive breeding nucleus of dairy and beef cattle, which will reduce, and in the future completely eliminate, import dependence on cattle products.

Probiotics in the diets of laying quails

2020 ◽  
pp. 60-66
Author(s):  
O. Merzlyakova ◽  
V. Rogachyev ◽  
V. Chegodaev
Keyword(s):  
Bacillus Subtilis ◽  
Bacillus Licheniformis ◽  
Egg Production ◽  
Positive Impact ◽  
Hematological Parameters ◽  
Economic Effect ◽  
Egg Laying ◽  
Control Group ◽  
Egg Mass ◽  
The Cost

The efficiency of introducing probiotics based on strains of Bacillus subtilis, Bacillus licheniformis and their consortium in the amount of 150 g/t of feed into the diets of laying quails has been studied. The experiment lasting 182 days has been carried out on four groups of quails with 30 heads in each. The quails have been housed in the broiler battery in compliance with the required microclimate conditions. Quails of all groups have been received the main diet (compound feed) developed taking into account their age and physiological characteristics. The quails of the 1st, 2nd and 3rd experimental groups in addition to the main diet received probiotics (150 g/t compound feed) based on strains Bacillus subtilis, Bacillus licheniformis and their consortium, respectively. It has been found that feeding the laying quails of the consortium of strains Bacillus subtilis and Bacillus licheniformis had the most significant positive impact on their productive performance, it allowed to increase egg production by 7,81 %, egg laying intensity by 5,0 %, egg mass yield by 9,77 %, while reducing feed expenditures for 10 eggs by 13,35 %. The yield of hatching eggs has been increased by 7,03 %, hatchability of chickens from laid and fertilized eggs by 8,33 and 8,35 %, brooding waste decreased by 21,74 %. Hematological parameters of quails during the whole experiment were within the physiological norm. The economic effect calculated on the basis of data on the cost of compound feed, probiotics and the cost of sold eggs of quail laying was 14,56 % in the 3rd experimental group (in relation to the control group).

Classification of the factors forming the cost of the web-site

2017 ◽  
Vol 31 (2) ◽  
pp. 82-89
Author(s):  
E. S. Epifanov
Keyword(s):  
Web Site ◽  
Internet Site ◽  
Advantages And Disadvantages ◽  
Major Factors ◽  
The Cost ◽  
The Web

This article presents a classification of major factors that shape the cost of Internet site. Also discusses the limitations in determining the objectives of the web site; advantages and disadvantages of different factors.

The Value of Consumer Data in Online Advertising

2017 ◽  
Vol 16 (3) ◽  
pp. 269-289
Author(s):  
Marc Bourreau ◽  
Bernard Caillaud ◽  
Romain de Nijs
Keyword(s):  
Information Disclosure ◽  
Value Of Information ◽  
Online Advertising ◽  
Personal Data ◽  
Specific Information ◽  
Incremental Value ◽  
Imperfectly Competitive ◽  
Social Returns ◽  
Consumer Data ◽  
The Cost

Abstract In this paper we propose a model where consumer personal data have multidimensional characteristics, and are used by platforms to offer ad slots with better targeting possibilities to a market of differentiated advertisers through real-time auctions. A platform controls the amount of information about consumers that it discloses to advertisers, thereby affecting the dispersion of advertisers’ valuations for the slot. We first show by way of simulations that the amount of consumer-specific information that is optimally revealed to advertisers increases with the degree of competition on the advertising market and decreases with the cost of information disclosure for a monopolistic platform, competing platforms or a welfare-maximizing platform, provided the advertising market is not highly concentrated. Second, we exhibit different properties between the welfare-maximizing situation and the imperfectly competitive market situations with respect to how the incremental value of information varies: there are decreasing social returns to consumers’ data, while private returns may be increasing or decreasing locally.

scholarly journals Classification of cesarean section through Robson criteria: an emerging concept to audit the increasing cesarean section rate

2018 ◽  
Vol 7 (11) ◽  
pp. 4674
Author(s):  
Anita Kant ◽  
Shweta Mendiratta
Keyword(s):  
Cesarean Section ◽  
Sedentary Lifestyle ◽  
Health Concern ◽  
Vaginal Birth After Cesarean ◽  
Public Health Concern ◽  
Cesarean Deliveries ◽  
Poor Tolerance ◽  
Group 5 ◽  
The Cost

Background: There has been an increase in rate of cesarean section over last five decades. This is a matter of international public health concern as it increases the cesarean section related maternal morbidity. The aim of the present study was to audit the increasing rate of caesarean section.Methods: In the present study, all cases delivered by cesarean section during the period of six months were recorded and classified according to Robson's 10 group classification system. This was an attempt to see which clinically relevant groups contributed most to the cesarean deliveries.Results: There was a trend of increased percentage of cesarean section in group 5 and 2 respectively in present study. Increasingly sedentary lifestyle and poor tolerance to pain are adding to cesarean delivery on maternal request.Conclusions: We should judiciously make use of vaginal birth after cesarean section but not at the cost of maternal or fetal health. Standardization of indication of cesarean deliveries, regular audits and definite protocols in                                                                                                                                                                                                                                                                                                                                 hospital will aid in curbing the rate of cesarean deliveries in hospitals.

Prospects for the classification of mental disorders of children and adolescents

2008 ◽  
Vol 23 (7) ◽  
pp. 481-485 ◽  
Author(s):  
M.H. Schmidt ◽  
J. Sinzig
Keyword(s):  
Mental Disorders ◽  
Children And Adolescents ◽  
Classification Systems ◽  
General Question ◽  
Specific Information ◽  
Specific Symptom ◽  
Trade Offs ◽  
Dimensional Classification ◽  
Dsm V

AbstractSuggestions for classification of mental disorders of children and adolescents in DSM-V and ICD-11 have been made, which differ strongly from the current descriptive approach of dimensional classification.These suggestions even comprise a dichotomized system for health care as well as for scientific purposes.Nevertheless it is obvious that we are far behind an “etiological” classification, so that trade-offs have necessarily to be made in DSM-V and ICD-11.Appropriate proposals concern the strict separation of disorders that are typical for children and adolescents as well as for adults.Furthermore a differentiation of diagnosis for infants, toddlers and preschool children is required in both classification systems. As far as it is relevant for treatment, combined diagnosis in DSM-V and subthreshold diagnosis as well as coding-possibilities for findings in molecular biology should be permitted.As personality disorders should only be diagnosed after the age of 16, it is recommended to dimensionally classify personality traits that are pathognomonic for specific symptom patterns and of prognostic relevance.DSM-V and ICD-11 should allow age-specific information on axis-IV. The article discusses the general question of how relational disorders respectively disturbances should be classified and include furthermore special recommendations concerning ICD and DSM categories.

scholarly journals CERTIFICATION OF VEGETABLE OILS AND QUALITY CONTROL IN THE TECHNOLOGICAL PROCESS OF PRODUCTION

2019 ◽  
Vol 2019 (4) ◽  
pp. 119-126
Author(s):  
CH Bekmurotov ◽  
Keyword(s):  
Quality Control ◽  
Technological Process ◽  
Vegetable Oils ◽  
Raw Materials ◽  
Cottonseed Oil ◽  
Product Classification ◽  
Cotton Seeds ◽  
The Cost

The article reviewed the certification and quality control of the technological process for the production of vegetable oil. There is a procedure for packaging, quality control of products, determination of quality indicators and quality control of finished products. The procedure for using refined cottonseed oil and its varieties, the requirements for placement and storage of vegetable oils, as specified in the regulatory documents, the quality control of vegetable oils and other solutions for cottonseed oil are provided. The gas analyzer shows a solution for measuring the amount of solution by painting the tubes of a mixture of gas and air in oil. Detailed information on the production of vegetable oils, the cost of raw materials, the level of fat content of cotton seeds and the methods used to produce oil from cotton seeds. Methods for certification of vegetable oils, types of quality control, methods of testing and quality determination are presented. It was shown that the procedure for refined production of cottonseed oils and their types, as well as the state of the product classification of products based on the method of producing vegetable oils for consumer purposes, analysis of the sequence of refined oils and refining processes.

scholarly journals ANALISIS DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA INDUSTRI RUMAH PANGGUNG WOLOAN

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Romeo Fersi Mongdong ◽  
Jenny Morasa ◽  
Heince Wokas
Keyword(s):  
Cost Analysis ◽  
Analytical Method ◽  
Opportunity Cost ◽  
Raw Materials ◽  
Quantitative Result ◽  
Opportunity Costs ◽  
Business World ◽  
Differential Costs ◽  
The Right ◽  
The Cost

The business world today is characterized by increasing competition among existing companies. Competition occurs in all sectors of the economy both industry, trade, and services. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential cost are related to the opportunity cost, which is the differential cost incurred costs as a result of certain decisions while the opportunity cost is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs and opportunity costs in the decision to buy or produce their own on Industri Rumah Panggung Woloan. The analytical method used is descreptive quantitative. Result of the differential cost analysis showed that the right decisions can be taken by the management company the manufactures its own because getting a hihgter differential gain, compared to buying from outside. While the opportunity cost of the buying raw materials from outside is more profitable, thus producing itself becomes more expensive. Should the leadership Industri Rumah Panggung Woloan produce their own wood from the outside becauseit would be more adventageous, compared to taking wood there are kept alone.

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