Accounting in procurement as a tool for the implementation of management decisions

2021 ◽  
pp. 33-39
Author(s):  
E.I. Titova ◽  
E.I. Zatsarinnaya
Keyword(s):  
Management Accounting ◽  
Relevant Information ◽  
Management Decision ◽  
Management Decisions ◽  
Procurement Process ◽  
Accounting Management ◽  
Procurement System

Any management decision begins with the receipt and perception of information, ends with the control of the implementation of this decision also on the basis of relevant information, most of which is formed directly due to management accounting. The article considers the features of accounting management accounting in the procurement system in order to make informed management decisions by the management of both the customer and the supplier. The features of the formation of analytical accounts in the accounting of procurement activities are reflected. The role of accounting specialists in reflecting the necessary information on the procurement process in order to prepare the necessary base for making management decisions in this area is considered.

Management Accounting in the Digital Economy

2020 ◽  
pp. 156-176 ◽  
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Andreea Marin-Pantelescu
Keyword(s):  
Information Technology ◽  
Industry 4.0 ◽  
Information Technologies ◽  
Cost Management ◽  
Management Accounting ◽  
New Economy ◽  
Digital Economy ◽  
Current State ◽  
Accounting Management

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.

Some Observations on Marketing Research in Top Management Decision Making

1969 ◽  
Vol 33 (4) ◽  
pp. 10-15 ◽  
Author(s):  
John G. Keane
Keyword(s):  
Decision Making ◽  
Marketing Research ◽  
Management Decision ◽  
Top Management ◽  
Management Decisions ◽  
Management Decision Making

The author's comments on the role of marketing research in top management decisions are based on his association with six companies (and continuing contact with many more) spanning manufacturing, consulting, and advertising. Some of these observations on the diverse marketing research-top management interface in decision making were presented to the Chicago Chapter of the American Marketing Association. The Chapter conferred a Merit Award on the earlier presentation during its 1968 competition for papers advancing the science of marketing.

scholarly journals ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

2020 ◽  
pp. 89-93
Author(s):  
E. Yu. Knyazeva ◽  
O. S. Dyakonova
Keyword(s):  
Management Accounting ◽  
Cash Flows ◽  
Accounting System ◽  
Competitive Advantages ◽  
Management Decisions ◽  
Logistics System ◽  
Management Accounting System

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.

scholarly journals Data Analytics in Education and Management Decision Styles in the Evidence-based Development of Education

2021 ◽  
Vol 11 (4) ◽  
pp. 4331-4344
Author(s):  
Olga А. Fiofanova ◽  
Galina P. Savinykh
Keyword(s):  
Decision Making ◽  
Public Administration ◽  
Data Analytics ◽  
Education Quality ◽  
Management Decision ◽  
Evidence Based ◽  
Management Decisions ◽  
Management Decision Making ◽  
Data Culture

Introduction: The development of data culture is considered today as a social norm of the "information society". The leaders of education systems are faced with the task of consolidating the activities of "data evangelists", "it-evangelists" (technology evangelists) in education quality management systems. Data analyst competencies should dominate management decision-making. When examining the influence of relevant competencies on the style of management decision-making, we proceed from the existing technological data infrastructure in Russia, and also take into account the role of the public sector in quality control of education. Materials and methods: A review of foreign and domestic sources on the problems of evidence-based management in education has been undertaken. Various aspects of the problem are compared: intercountry and subnational contexts; revealed the role of international comparative research in the development of data analytics competencies. It was studied, using the Alan Rowe methodology, the influence of data analytics competencies on the style of making management decisions. The study sample consisted of 350 people. The author's case simulators were used for the built-in diagnostics of data analytics competencies. Results: The empirical facts of the change in the style of making management decisions under the influence of the competencies of data analytics have been obtained. The relevant competencies were the subject of training for the heads of regional education systems on the basis of the Russian Academy of National Economy and Public Administration. The connection between the competencies of data analytics of the conceptual and analytical style of making management decisions with the content and methodology of training managers has been substantiated. A list of competencies of data analytics for scaling in the practices of training subjects of management of educational systems has been formulated. Discussion and conclusions: The novelty of our proposed solutions lies in the substantiation of the influence of data analytics competencies on the style of management decision-making. We expand the boundaries of the data-driven paradigm of education quality management and consider such systems in the logic of the information-analytical paradigm, where the competence of data analytics is both a condition and a resource for evidence-based education development. Conclusions are formulated about the development of a new type of culture in public administration - data-culture. Data as a valuable asset in a state with a developed data culture changes the ontology of the information state and logically leads to the idea of a new social contract.

scholarly journals Formation technologies of the economic mechanism of management decision making

2020 ◽  
Vol 93 (8) ◽  
pp. 65-71
Author(s):  
O. Ovdiuk ◽  
Keyword(s):  
Decision Making ◽  
Financial Stability ◽  
Relevant Information ◽  
Management Decision ◽  
Economic Activities ◽  
Management Decisions ◽  
Internal Factors ◽  
Economic Mechanism ◽  
Management Decision Making ◽  
Planning Function

A key place in the formation of the economic mechanism of management decisions is value-oriented management. It is established that the role of the planning function in determining the effectiveness of management system in terms of making sound targeted management decisions within the time horizon is occurring (strategic, operational and current, etc.). This research is based on the use of a dialectical method of cognition of economic processes, scientific developments and publications of both domestic and foreign scientists on the peculiarities of management decision-making at enterprises and organizations. It is proved that the economic component is the basis for the formation of the economic mechanism of management decisions, in terms of a detailed forecast of the development of enterprise potential (planning function) and the function of motivation of management decisions executors. The essence of the “economic mechanism” is defined as a set of organizational and economic approaches to ensure the financial stability of the enterprise, in terms of planning, forecasting and increasing the reserves of the enterprise, taking into account the effects of external and internal factors. It is established that the basis for ensuring the economic component of management decisions is a set of necessary relevant information (both internal and external), which creates the possibility of developing special methodological approaches to planning, evaluation, control and adjustment of the desired financial and economic activities. The formation technology of the economic mechanism of administrative decision is developed. The content and components of the tools for monitoring the management decision-making process (quantitative and qualitative analysis) is also determined.It is established that the formation of the economic mechanism of management decisions at the enterprise consists of a set of certain parameters of the procedure for making and implementing management decisions, the effectiveness of which will give the desired effect and ensure the achievement of the goal. Prospects for further research are the development of organizational and economic mechanism for making and implementing management decisions in the food industry.

Pulvino-cortical interaction: an integrative role in the control of attention

2019 ◽  
Author(s):  
Alexia Bourgeois ◽  
Carole Guedj ◽  
Emmanuel Carrera ◽  
Patrik Vuilleumier
Keyword(s):  
Executive Control ◽  
Sensory Information ◽  
Relevant Information ◽  
Cortical Circuits ◽  
Attention And Executive Control ◽  
Neural Communication ◽  
Subcortical Regions ◽  
Theoretical Proposal ◽  
Selection Of

Selective attention is a fundamental cognitive function that guides behavior by selecting and prioritizing salient or relevant sensory information of our environment. Despite early evidence and theoretical proposal pointing to an implication of thalamic control in attention, most studies in the past two decades focused on cortical substrates, largely ignoring the contribution of subcortical regions as well as cortico-subcortical interactions. Here, we suggest a key role of the pulvinar in the selection of salient and relevant information via its involvement in priority maps computation. Prioritization may be achieved through a pulvinar- mediated generation of alpha oscillations, which may then modulate neuronal gain in thalamo-cortical circuits. Such mechanism might orchestrate the synchrony of cortico-cortical interaction, by rendering neural communication more effective, precise and selective. We propose that this theoretical framework will support a timely shift from the prevailing cortico- centric view of cognition to a more integrative perspective of thalamic contributions to attention and executive control processes.

Importance of Oral Health in Pregnancy: A Mini-symposium

2019 ◽  
Vol 15 (3) ◽  
pp. 156-158
Author(s):  
Aditi Priyamvara ◽  
Amit K. Dey ◽  
Antara Bagchi ◽  
Raveena Kelkar ◽  
Rajaram Sharma
Keyword(s):  
Oral Health ◽  
Oral Cavity ◽  
Tooth Enamel ◽  
Relevant Information ◽  
The Body ◽  
Systemic Impact ◽  
Low Birth Weight Babies ◽  
Adverse Pregnancy ◽  
In Pregnancy

Background: It is known that hormonal imbalances during pregnancy make women more susceptible to dental problems. High levels of progesterone and estrogen during pregnancy, lead to an increased inflammatory response to dental plaque thus causing predisposing to gum diseases such as gingivitis. If untreated, gingivitis leads to chronic periodontitis which may manifest systemically in form of cardiovascular, endocrine or even respiratory disorders. Also, hyperacidity in the oral cavity due to gastric reflux and vomiting leads to decreased pH thus damaging the tooth enamel making the oral cavity more prone to tooth decay and tooth loss. Studies also show that periodontal disease can also lead to adverse pregnancy outcomes such as pre-term and low birth weight babies. Objectives: We sought to understand the role of oral health in pregnancy. Methods: We identified major articles of interest in the field of oral health in pregnancy and drafted a mini-symposium based on relevant information. Conclusion: Regular dental visits and cognizant efforts to sustain a healthy oral environment can help women in the prevention and treatment of dental issues during pregnancy. The paper highlights the common oral manifestations during pregnancy and their local and systemic impact on the body during pregnancy. Furthermore, it also emphasizes the importance of good oral health practices to counteract the oral complications and the significance of oral health awareness in pregnant women.

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