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.

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.

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.

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

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.

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

2021 ◽  
pp. 6-15
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Analysis ◽  
Simulation Modeling ◽  
Business Processes ◽  
Cost Management ◽  
Interorganizational Cooperation ◽  
Modern Methods ◽  
Organizational Relations ◽  
The Cost

The article, based on the theoretical analysis and the study of accounting practices, presents the place and role of tools for deep cost analysis in the cost management system of inter-organizational interaction of partners. The features of agriculture that have a significant impact on the interorganizational cooperation of agricultural companies are revealed. The advantages of the introduction and use of modern methods of cost management, including simulation modeling in identifying deviations in business processes, are revealed.

Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities

2021 ◽  
pp. 15-29
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Agricultural Products ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Combined System ◽  
Organizational Relationships ◽  
Efficient Management ◽  
Effective Cost ◽  
Calculation System ◽  
The Cost ◽  
Organizational Cooperation

In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational cooperation, the existing accounting practices are described. Advantages of introduction and use of inter-organizational accounting and cost calculation system for efficient management of costs of inter-organizational cooperation of agro-entities have been identified. A system for managing the costs of inter-organizational cooperation in agro-industrial complex organizations has been developed and described. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

Implementation of the International Structure for Decommissioning Costing: Examples and Related IAEA Projects

2011 ◽  
Author(s):  
Vladimir Daniska ◽  
Michele Laraia ◽  
Patrick O’Sullivan
Keyword(s):  
Nuclear Energy ◽  
Cost Calculation ◽  
Energy Agency ◽  
Research Reactors ◽  
Cost Structures ◽  
General Basis ◽  
International Structure ◽  
Basic Approaches ◽  
Definition Of ◽  
The Cost

In 1999, IAEA, the OECD Nuclear Energy Agency and the European Commission jointly proposed the standardised listing of decommissioning activities [1] to serve as a general basis for presentation of decommissioning costs and for promoting the harmonisation in decommissioning costing. The standardised listing of activities [1] was developed in three hierarchical levels based on analysis of typical decommissioning activities identified in various decommissioning projects. The structure [1] has been currently updated by the same organisations as the International Structure for Decommissioning Costing (ISDC) based on the experience gained over ten years of use of the original standardised listing [2]. First part of the paper presents the revised ISDC. The principle of the three-level original hierarchical structure has been preserved. Re-definition of the content and re-structuring was done to avoid ambiguity and to ensure comprehensiveness. Paper presents two basic approaches for implementation of the ISDC structure in costing — converting the cost data available in specific cost structures, mostly according the work breakdown structures of decommissioning projects into ISDC and implementation of the ISDC as the cost calculation structure. Examples of the second approach are given to show that this approach is feasible and may have several advantages. An ORACLE based costing model with implemented of the extended ISDC for detailed costing and an Excel based costing model for preliminary costing at IAEA for research reactors are given.

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.

Decommissioning Costing Approach Based on the Standardised List of Costing Items: Lessons Learnt by the OMEGA Computer Code

2010 ◽  
Author(s):  
Vladimi´r Danisˇka ◽  
Ivan Reha´k ◽  
Marek Vasˇko ◽  
Frantisˇek Ondra ◽  
Peter Beza´k ◽  
...  
Keyword(s):  
Computer Code ◽  
Cost Structure ◽  
Cost Data ◽  
Cost Calculation ◽  
Cost Structures ◽  
Lessons Learnt ◽  
On Line ◽  
Systematic List ◽  
Definition Of ◽  
The Cost

The document “A Proposed Standardised List of Items for Costing Purposes” [1] was issues in 1999 by OECD/NEA, IAEA and European Commission (EC) for promoting the harmonisation in decommissioning costing. It is a systematic list of decommissioning activities classified in chapters 01 to 11 with three numbered levels. Four cost groups are defined for cost at each level. Document constitutes the standardised matrix of decommissioning activities and cost groups with definition of content of items. Knowing what is behind the items makes the comparison of cost for decommissioning projects transparent. Two approaches are identified for use of the standardised cost structure. First approach converts the cost data from existing specific cost structures into the standardised cost structure for the purpose of cost presentation. Second approach uses the standardised cost structure as the base for the cost calculation structure; the calculated cost data are formatted in the standardised cost format directly; several additional advantages may be identified in this approach. The paper presents the costing methodology based on the standardised cost structure and lessons learnt from last ten years of the implementation of the standardised cost structure as the cost calculation structure in the computer code OMEGA. Code include also on-line management of decommissioning waste, decay of radioactivity, evaluation of exposure, generation and optimisation of the of the Gantt chart of a decommissioning project, which makes the OMEGA code an effective tool for planning and optimisation of decommissioning processes.

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.

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