scholarly journals The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise

2020 ◽  
Vol 10 (513) ◽  
pp. 286-293
Author(s):  
M. O. Melnychuk ◽  
◽  
Y. M. Kryshtopets ◽  
Keyword(s):  
Economic Analysis ◽  
Development Strategy ◽  
Economic Benefits ◽  
Capital Investments ◽  
Internal Factors ◽  
Professional Literature ◽  
Managerial Decisions ◽  
Economic Ground ◽  
One Year ◽  
Accounting Policy

The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy.

Mangrove Tourism Development Strategy for the Prosperous Village on Baai Island, Bengkulu City

2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Anggie Aditya Heriyanto ◽  
Sri Handayani ◽  
Mimi Kurnia Nengsih
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
External Factor ◽  
External Factors ◽  
Mangrove Forests ◽  
Analysis Method ◽  
Internal Factor ◽  
Internal Factors ◽  
Swot Matrix ◽  
Questionnaire Method

The aim of being able to see what development strategies are suitable for mangrove tourism in Kampung Sejahtera on Baai Island, Bengkulu City. The research objective was to see the strategy for developing mangrove tourism in Kampung Sejahtera on Baai Island, Bengkulu City with a SWOT analysis. The data collection used was a questionnaire method with a list of questions to the respondents. The analysis method used is a SWOT analysis to see internal factors and external factors, which will then be entered into the SWOT matrix. The research results obtained from the analysis of internal factors and external factors. The result of the internal factor is a strength (strength) of 2.75 while the weakness (weakness) is 1.46, so the value of the internal factor is 2.75-1.46 = 1.29 while from the external factor the opportunity (opportunity) is 2 , 52 and for the threat (threat) is 1.58, the value of the external factor is 2.52-1.58 = 0.94. Based on the analysis diagram, the SWOT strategy is in the Cell (quadrant) I position. This shows that the SO strategy in the SWOT matrix is an aggressive strategy. This strategy explains that Kampung Sejahtera mangrove tourism can take advantage of the surrounding environment. The environment around mangrove tourism is still natural so that it is very likely for the community to add stages such as trading, opening food stalls, and lodging businesses around the mangrove tourism of Kampung Sejahtera on Baai Island, Bengkulu City, and Utilizing mangrove forests so as not to abrasion around mangrove tourism Kampung Sejahtera on Baai Island, Bengkulu City, which makes the tourist area safe and tourists who visit are comfortable and not worried about abrasion

scholarly journals Tourism Object Development Strategy in Rejang Lebong Regency Bengkulu Province

2019 ◽  
Vol 3 (2) ◽  
pp. 143
Author(s):  
Rani Kurniawati ◽  
Ninuk Triyanti ◽  
Dahyar Daraba
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
Qualitative Approach ◽  
Research Strategies ◽  
Internal Factors ◽  
Tourist Destinations ◽  
Descriptive Research ◽  
Inhibiting Factors ◽  
Tourism Sector ◽  
Analysis Technique

The sector developed in Indonesia at this time is the tourism sector. The purpose of this study is to find out how the development of attractions, supporting and inhibiting factors, and formulate strategies in the development of tourism objects in Rejang Lebong Regency. This research uses descriptive research method with a qualitative approach. Data in this study were collected through interviews, documentation, observation and data triangulation. The analysis technique used in writing uses the SWOT analysis and Litmust Test to be reduced, presented and concluded. The results of research strategies for developing tourism objects in Rejang Lebong Regency are still not maximal, because there are many weaknesses in each component in the tourism area which become a benchmark for the development of Bengkulu Province tourist destinations, Rejang Lebong. The influencing factors are internal factors, namely strengths and weaknesses and external factors, namely opportunities and threats. Based on these factors, researchers can reformulate the strategy in the development of attractions in Rejang Lebong Regency, Bengkulu Province

scholarly journals ANALISIS MANFAAT EKONOMI DAN FAKTOR-FAKTOR YANG MEMPENGARUHI KELANCARAN PENGEMBALIAN KREDIT (STUDI KASUS PADA KOPERASI PERTANIAN SEANDANAN KABUPATEN PESAWARAN)

2021 ◽  
Vol 9 (3) ◽  
pp. 462
Author(s):  
Roni Mustofa ◽  
Dyah Aring Hepiana Lestari ◽  
Muhammad Irfan Affandi
Keyword(s):  
Economic Benefits ◽  
Agricultural Cooperatives ◽  
Rice Farming ◽  
Case Study Method ◽  
Factors Affecting ◽  
Agricultural Cooperative ◽  
Rice Farmers ◽  
Quantitative Analyses ◽  
One Year

This study aims to analyze the economic benefits, income of rice farming, allocation of credit usage and analyze the factors affecting the chances of the smoothness rate of return at Seandanan Agricultural Cooperatives. The research is conducted at Seandanan Agricultural Cooperative in Pesawaran Regency, Lampung Province, which is determined intentionally.  The research data were taken in July 2019.  This study uses a case study method.  Respondents in this study are 70 rice farmers member of Seandanan Agricultural Cooperative. The data analysis method use descriptive qualitative and quantitative analyses. The results showed that the economic benefits received by members of cooperative in one year is IDR1,711,312.47 and in high category. The average income of rice farming received by members of the Seandanan Agricultural Cooperative in one year has been classified as high, in the amount over cash costs and over total costs, respectively, of IDR17,308,552.78 and IDR16,416,268.56.  Allocation of credit of cooperative membersconsistd of 58.85% for productive activities and the rest, 41.15% for consumptive activities.  Factors that affect the chances of the smoothness rate of credit return by rice farmers members of Seandanan Agricultural Cooperative are the education level of farmers and the allocation of productive credit usage.Key words: agricultural cooperatives, consumptive, credit, and productive

An Economic Analysis on Regeneration Concrete Hollow Block

2012 ◽  
Vol 204-208 ◽  
pp. 3186-3189
Author(s):  
Song Gu ◽  
Chao Wang ◽  
Lu Li ◽  
Yu Ping Gan ◽  
Kai Lin
Keyword(s):  
Economic Analysis ◽  
Energy Saving ◽  
High Efficiency ◽  
Building Energy ◽  
Economic Benefits ◽  
Wall Material ◽  
Green Wall ◽  
Waste Concrete ◽  
Hollow Block ◽  
Building Energy Saving

With the development of wall innovation, the appearance of regeneration concrete hollow block has an important operation significance for building energy saving and high efficiency recycling of waste concrete. The paper introduces a new green wall material—regeneration concrete hollow block and analyzes the feasibility of its application from the point of macroscopic and technical economy. The paper forecasts the direct and indirect economic benefits after its application in order to promote the extension of regeneration concrete hollow block.

Considerations on the Advantages of Using Leasing in Small and Medium-Sized Enterprises

2021 ◽  
Vol 19 (163) ◽  
pp. 587-598
Author(s):  
George-Aurelian TUDOR ◽  
◽  
Ioan Codrut TURLEA ◽  
Elena MITOI ◽  
◽  
...  
Keyword(s):  
Economic Growth ◽  
Development Strategy ◽  
Small And Medium Enterprises ◽  
Decisive Role ◽  
Quality Criteria ◽  
Modern Society ◽  
Economic Benefits ◽  
Management Control ◽  
Risk Appetite ◽  
Medium Enterprises

Throughout the evolution of our society, accounting has played an important and sometimes decisive role in making or influencing certain decisions. Accounting research can provide social and cultural studies with important insights into how society and culture is produced and shaped by calculations, technologies and management control practices. An exciting challenge and opportunity for young researchers is to explore the role and impact of accounting in companies as well as in non-governmental organizations, given the many times when the issue of further reform has arisen because of sensitive events in the lives of companies. Increasing quality criteria as well as lowering costs by using leasing as a form of financing has generated part of the evolution of modern society. Thus, the management of companies has constantly had to establish new and new strategies to bring companies to our reputation and esteem through higher performance indicators than in previous periods. The main objective of the article is to understand the concept of leasing financing, to get familiar to the use of leasing, also to validate the hypothesis that leasing means a good manner of financing for small and medium enterprises using a variety of different strategy of economic development and obtaining economic benefits, having as a start point a right interpretation of accounting politics highlighting the true and fair view of the company. In order to validate the hypothesis that leasing is a factor of economic growth, the authors conducted a questionnaire consisting of nine questions in which respondents expressed their opinion on leasing as a form of financing. Following the study, the authors concluded, within the sample analyzed, that the use of leasing is a factor of economic growth, having as a start point the company development strategy, and also, the risk appetite of the shareholders. Also, using the leasing as a manner of finance offered the opportunity for a quickly technological growth and real appearing of the modern historical challenge - globalization.

scholarly journals Tax Incentives: An Effective Development Strategy for Rural Communities?

2002 ◽  
Vol 34 (2) ◽  
pp. 319-325 ◽  
Author(s):  
Daniel V. Rainey ◽  
Kevin T. McNamara
Keyword(s):  
Rural Communities ◽  
Development Strategy ◽  
Rural Areas ◽  
Local Governments ◽  
Tax Incentives ◽  
Economic Opportunity ◽  
Capital Investments ◽  
Local Economies ◽  
State And Local ◽  
Effective Development

As national and local economies become more globalized, many rural areas are going to find it more difficult to compete for private capital investments. A traditional tool, modifications to tax policy, of state and local governments will not be as effective (for many communities it has never been effective) in the future. These communities will need to seek other avenues of growth. However, for many rural communities even alternative avenues will not lead to enhanced economic opportunity.

The Economic Analysis of Large Cross-Section Conductor in ±800kV DC Project

2013 ◽  
Vol 753-755 ◽  
pp. 3194-3197
Author(s):  
Hai Ying Zhou ◽  
Chun Lei Bu ◽  
Ming Jiang
Keyword(s):  
Economic Analysis ◽  
Cross Section ◽  
Transmission Lines ◽  
Social Economic ◽  
Construction Cost ◽  
Economic Benefits ◽  
Large Cross Section ◽  
Safe Operation ◽  
Key Issues

Conductor scheme is one of most key issues in the design of the transmission lines project, and it is significant for the construction cost and safe operation of transmission lines project. It can be aslo concluded from analysis on application of existing conductor that the appropriate decrease of number of bundle conductor and increase of the conductor cross-section will reduce lines loss, which has remarkable social-economic benefits. In this paper, the economic analysis of large cross-section conductor is conducted based on ±800kV DC Project. Some useful suggestions are given.

How Long Does an Economic Impact Last? Tracking the Impact of a New Giant Panda Attraction at an Australian Zoo

2016 ◽  
Vol 56 (5) ◽  
pp. 613-624 ◽  
Author(s):  
Sally Driml ◽  
Roy Ballantyne ◽  
Jan Packer
Keyword(s):  
Economic Impact ◽  
Impact Analysis ◽  
Investment Decision ◽  
Economic Benefits ◽  
First Year ◽  
Giant Pandas ◽  
Economic Impact Analysis ◽  
One Year ◽  
Tourism Attractions ◽  
The Impact

A concerning issue with Economic Impact Analysis (EIA) is that many EIAs give results for one year, without being explicit about how long impacts are expected to last. New tourism attractions should not be assumed to provide continuing positive impacts into the future. For instance, the Giant Pandas at Adelaide Zoo generated a positive economic impact in their first year of residence (22% of a sample of tourists visited Adelaide “due to pandas,” additional tourism expenditure in the region was $27.7 million, with $2.3 to $4.6 million captured by the zoo); however, increased numbers visiting to see the pandas lasted only two years. Investment decision makers expected larger, longer-term economic benefits than eventuated, and the zoo experienced financial difficulties. This study provides advice for predictive EIA of new tourism attractions and prompts a call for tourism EIA studies to be explicit about the time period for which results are relevant.

The Economic Analysis of Large Cross-Section Conductor in UHVDC Project

2013 ◽  
Vol 753-755 ◽  
pp. 3198-3200
Author(s):  
Hai Ying Zhou ◽  
Chun Lei Bu ◽  
Ming Jiang
Keyword(s):  
Economic Analysis ◽  
Transmission Line ◽  
Cross Section ◽  
Social Economic ◽  
Construction Cost ◽  
Economic Benefits ◽  
Large Cross Section ◽  
Safe Operation ◽  
Key Issues ◽  
Line Loss

Conductor scheme is one of key issues in the design of the UHVDC transmission project, and it is significant for the construction cost and safe operation of transmission line. It can be concluded from analysis on application of existing conductor that the appropriate decrease in number of bundle conductor and increase of the conductor cross-section will reduce line loss, which has remarkable social-economic benefits. In this paper, the economic analysis of large cross-section conductor is conducted based on UHVDC Project. Some useful suggestions are given.

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