Establishment of a chart of accounts for management accounting for interorganizational cooperation among agribusiness enterprises

2020 ◽  
pp. 19-30
Author(s):  
Lyudmila Khoruzhy ◽  
Yury Katkov ◽  
Anastasiya Romanova
Keyword(s):  
Theoretical Analysis ◽  
Business Process ◽  
Management Accounting ◽  
Organizational Management ◽  
Livestock Production ◽  
Interorganizational Cooperation ◽  
Agricultural Organizations ◽  
Organizational Cooperation

The article, based on theoretical analysis, defines inter-organizational cooperation, inter-organizational management accounting. The algorithm of setting the system of inter-organizational management accounting of agricultural organizations has been developed, advantages of implementation of this type of accounting have been identified, possible difficulties of implementation of such a system have been determined. The concept of the business process is presented, its classification is given. On the example of livestock production, the structure and content of management accounting accounts for use in inter-organizational cooperation are disclosed.

Establishment of a chart of accounts for management accounting for interorganizational cooperation among agribusiness enterprises

2021 ◽  
pp. 9-19
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Tatiana Nikolaevna Gupalova ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Agricultural Enterprises ◽  
Interorganizational Cooperation ◽  
Business Partnership ◽  
Agricultural Organizations ◽  
Management Reporting ◽  
Organizational Cooperation

The article, based on theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, inter-organizational management reporting. The composition of management reporting of agricultural organizations within the framework of business partnership was proposed, the advantages of using this type of reporting were identified, possible difficulties of implementing such a system of reporting forms were identified. The example of agricultural enterprises reveals the structure and content of management reporting for use in inter-organizational cooperation.

The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations

2021 ◽  
pp. 34-46
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Agricultural Products ◽  
Cost Calculation ◽  
Agricultural Organizations ◽  
Calculation System ◽  
Abc Method ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives a brief description of the ABC method for the purposes of calculating the cost of agricultural products, and determines its relationship with the «directing-costing» method. Peculiarities of cost calculation in organizations of inter-organizational cooperation are disclosed, accounting practices of the system of calculation based on ABC method are described. The advantages of implementing and using inter-organization accounting and a cost calculation system based on the ABC method have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

2020 ◽  
pp. 24-34
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Management ◽  
Organizational Management ◽  
Cost Calculation ◽  
Interorganizational Relations ◽  
Target Costing ◽  
Interorganizational Cooperation ◽  
Effective Cost ◽  
Calculation System ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

Features of agriculture and their impact on the organization and methodology of inter-organizational management accounting

2021 ◽  
pp. 39-49
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Ekaterina Alekseevna Katkova ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Business Process ◽  
Management Accounting ◽  
Organizational Management ◽  
Economic Life ◽  
Accounting System ◽  
Interaction Method ◽  
Agricultural Enterprises ◽  
Agricultural Organizations ◽  
Interorganizational Management

The article proposes a list of features of inter-organizational management accounting for agricultural organizations. The specifics of management accounting of agricultural enterprises were considered and ways to solve problems of accounting adaptation were found. A structural chart of a management accounting account is proposed to reflect operations in inter-organizational interaction. Method of functioning of inter-organizational accounting system in automated environment is disclosed. A business process card for the type of activity «Production of crop products» has been developed and described. On the example of agricultural enterprises, examples are given of the reflection in the interorganizational management accounting of the facts of the economic life of partners, taking into account the peculiarities of the functioning of agrosphere enterprises.

Formation of a hybrid cost calculation system for the purposes of inter-organizational management accounting of agricultural enterprises

2020 ◽  
pp. 52-61
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Cost Calculation ◽  
Agricultural Enterprises ◽  
Organizational Relations ◽  
Calculation System ◽  
The Cost ◽  
Organizational Cooperation

Based on theoretical analysis, the author defines inter-organizational cooperation, inter-organizational management accounting, and the cost calculation system in the framework of inter-organizational relations. The features of calculating the cost of inter-organizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations

2020 ◽  
pp. 13-20 ◽  
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Calculation ◽  
Interorganizational Cooperation ◽  
Organizational Relations ◽  
Interorganizational Management ◽  
Calculation System ◽  
Analytical System ◽  
Definition Of ◽  
The Cost ◽  
Organizational Cooperation

The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

Modern tools for deep cost analysis in the cost management system in the inter-organizational relations of agricultural formations

2021 ◽  
pp. 6-14
Author(s):  
L. I. Khoruzhy ◽  
Y. N. Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Analysis ◽  
Management System ◽  
Business Processes ◽  
Cost Management ◽  
Management Accounting ◽  
Organizational Relations ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis and study of the forms of setting up management accounting of inter-organizational agricultural formations, presents the place and role of digital doubles as tools for implementing the system of management accounting of interorganizational interaction of agricultural partner companies. The advantages of using digital doubles in agricultural companies, which have a significant impact on the inter-organizational cooperation of agricultural companies, are revealed. The complexity of the implementation and use of modern management accounting methods in identifying deviations in business processes is revealed.

Reflecting on the Orchestra Metaphor

2019 ◽  
pp. 43-61
Author(s):  
George Leal Jamil ◽  
Werner Silveira
Keyword(s):  
Decision Making ◽  
Theoretical Analysis ◽  
Business Process ◽  
Specific Technique ◽  
Simulation Techniques ◽  
Decision Making Processes ◽  
Modelling Techniques ◽  
Inside View

This chapter discusses the potentialities and limitations of metaphors, as simulation techniques applied for decision-making businesses process. A special look is given to the orchestra metaphor, as it is possible to consider one of the most cited method for decades. Approaching orchestra formation definitions, a study of orchestra characteristics and peculiarities was conducted, resulting in an interesting inside view of the orchestra. A brief theoretical analysis about modelling techniques and its application in business process is also developed, allowing, at the end, to discuss how the orchestra metaphor can be applied in a useful way, encompassing several of the aspects we pointed in the text. This results as an orientation for the reader to understand how this specific technique – orchestra metaphor – can be effectively applied in decision-making processes of any level for organizations, escaping from mistakes usually committed when simple views for musical orchestras are adopted.

scholarly journals Analytical support of management accounting in managing sustainable development of agricultural organizations

2020 ◽  
Vol 164 ◽  
pp. 10008
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Gamlet Ostaev ◽  
Zariya Zalilova ◽  
Aigul Klychova
Keyword(s):  
Sustainable Development ◽  
Environmental Sustainability ◽  
Agricultural Sector ◽  
Driving Forces ◽  
Management Accounting ◽  
Industrial Complex ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Economic Entity ◽  
Agricultural Organizations

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.

Analysis of Suspected Change Domain Based on Merged Model

2014 ◽  
Vol 556-562 ◽  
pp. 4124-4127
Author(s):  
Zhao Juan ◽  
Xian Wen Fang ◽  
Xiang Wei Liu
Keyword(s):  
Theoretical Analysis ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Process Models ◽  
Analysis Method ◽  
Large Complex ◽  
Complex Process ◽  
Complex Models ◽  
Behavior Profile

Analysis of suspected change domain has become the key problems in the area of business process management. But when input models are large complex process models, existing methods have obvious limitations. An analysis method of the change region based on merged Petri model in the paper. Firstly, several complex models are merged into a model with identifiers. Then, an algorithm for extracting the digest from the merged model is given, and the changes are optimized based on module behavior profile. Finally, the suspected changes are analyzed by the traceability of the merged model. The theoretical analysis and specific example show the method is effective.

Sign in / Sign up

Export Citation Format

Share Document