Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture

Author(s):  
Rolan Arkhipovich Alborov ◽  
Ekaterina Leonidovna Mosunova ◽  
Elena Vyacheslavovna Zakharova ◽  
Gregory Rolanovich Alborov

The article deals with the problems of calculating the cost of agricultural products in crop and livestock production, associated with the methods of production accounting and management accounting systems for production facilities used in practice by agricultural organizations. Variants of definition (selection) of cost accounting objects, objects of calculation of the first order and objects of calculation of the second order are proposed. Conceptual models for the distribution of costs between the objects of the first-order calculation, the objects of the second-order calculation and the calculation of the cost of the received types of agricultural products have been developed. Using the example of the production of the main herd of dairy cattle, it is shown that the use of old methods of calculating the cost of agricultural products is not consistent, and it is recommended to use more justified methods of calculating the cost of crop and livestock products, recommended in the new editions of the relevant guidelines of the Ministry of Agriculture of the Russian Federation.

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.


1989 ◽  
Vol 111 (4) ◽  
pp. 456-458
Author(s):  
R. R. Jettappa

The determination of the shape of a rotating disk under centrifugal loading is considered. It is shown that the governing differential equation for the shape of a rotating thin disk is reducible to a linear equation of second order with variable coefficients. However, the form of this equation is such that it can be treated as an equation of first order thereby facilitating the integration by quadratures. All this is possible without any additional mathematical assumptions so that the results are exact within the limitations of the thin disk theory.


1834 ◽  
Vol 124 ◽  
pp. 247-308 ◽  

The theoretical development of the laws of motion of bodies is a problem of such interest and importance, that it has engaged the attention of all the most eminent mathematicians, since the invention of dynamics as a mathematical science by Galileo, and especially since the wonderful extension which was given to that science by Newton. Among the successors of those illustrious men, Lagrange has perhaps done more than any other analyst, to give extent and harmony to such deductive researches, by showing that the most varied consequences respecting the motions of systems of bodies may be derived from one radical formula; the beauty of the method so suiting the dignity of the results, as to make of his great work a kind of scientific poem. But the science of force, or of power acting by law in space and time, has undergone already another revolution, and has become already more dynamic, by having almost dismissed the conceptions of solidity and cohesion, and those other material ties, or geometrically imaginable conditions, which Lagrange so happily reasoned on, and by tending more and more to resolve all connexions and actions of bodies into attractions and repulsions of points: and while the science is advancing thus in one direction by the improvement of physical views, it may advance in another direction also by the invention of mathematical methods. And the method proposed in the present essay, for the deductive study of the motions of attracting or repelling systems, will perhaps be received with indulgence, as an attempt to assist in carrying forward so high an inquiry. In the methods commonly employed, the determination of the motion of a free point in space, under the influence of accelerating forces, depends on the integration of three equations in ordinary differentials of the second order; and the determination of the motions of a system of free points, attracting or repelling one another, depends on the integration of a system of such equations, in number threefold the number of the attracting or repelling points, unless we previously diminish by unity this latter number, by considering only relative motions. Thus, in the solar system, when we consider only the mutual attractions of the sun and of the ten known planets, the determination of the motions of the latter about the former is reduced, by the usual methods, to the integration of a system of thirty ordinary differential equations of the second order, between the coordinates and the time; or, by a transformation of Lagrange, to the integration of a system of sixty ordinary differential equations of the first order, between the time and the elliptic elements: by which integrations, the thirty varying coordinates, or the sixty varying elements, are to be found as functions of the time. In the method of the present essay, this problem is reduced to the search and differentiation of a single function, which satisfies two partial differential equations of the first order and of the second degree: and every other dynamical problem, respecting the motions of any system, however numerous, of attracting or repelling points, (even if we suppose those points restricted by any conditions of connexion consistent with the law of living force,) is reduced, in like manner, to the study of one central function, of which the form marks out and characterizes the properties of the moving system, and is to be determined by a pair of partial differential equations of the first order, combined with some simple considerations. The difficulty is therefore at least transferred from the integration of many equations of one class to the integration of two of another: and even if it should be thought that no practical facility is gained, yet an intellectual pleasure may result from the reduction of the most complex and, probably., of all researches respecting the forces and motions of body, to the study of one characteristic function, the unfolding of one central relation.


1971 ◽  
Vol 25 (1) ◽  
pp. 41-43 ◽  
Author(s):  
Brent P. Fabbi

Calcium and Kβ1 and Kβ5 both have second order (II) lines that interfere spectrally with the phosphorus Kα1 first order (I) analytical line in the x-ray fluorescence determination. By combining maximum pulse height discrimination with a mathematical correction for peak overlap, phosphorus can be accurately determined in a wide variety of geologic samples.


2020 ◽  
Vol 4 (1) ◽  
pp. 120-131
Author(s):  
Sitti Rahmawati ◽  
Asnila Asnila ◽  
Suherman Suherman ◽  
Paulus Hengky Abram

One of the plants that can be used as raw material for making sugar is plants that contain starch content such as avocado seeds. This study aims to determine the reaction order, the reaction rate constant from the hydrolysis of avocado seed starch using HCl. The method of this research is to determine the optimum concentration of HCl hydrolysis reaction from avocado seed starch using various concentrations of HCl (0.5 M; 1 M; 1.5 M; 2 M; 2.5 M) at the optimum temperature and stirring time (90oC for 70 minute). The hydrolysis process was followed by neutralization using 5 M NaOH solution and evaporated to obtain concentrated glucose, glucose was analyzed qualitatively and quantitatively by the Benedict method and the phenol sulfuric acid method. Based on the results of the maximum glucose levels obtained from the hydrolysis of variations in the concentration of HCl avocado seed starch, HCl 1.5 M. Furthermore, determine the kinetics of the starch hydrolysis reaction using time variations (30, 40, 50, 60 and 70) minutes at 90oC and concentrations The HCl 1.5 M. reaction order is determined by the intral method and the graph method. Determination of the first order graph method is done by plotting the value of ln [A] versus time, while the second order by plotting the value of 1 / [A] versus time. The first order with a 93% confidence level was obtained from the value of R2 = 0.9312, while the second order was 85% obtained from the value of R2 = 0.8581. Determination of the order of the integral method k value tends to remain in the first order formula with an average of k = 0.01962 minutes-1. Based on the two methods, it can be determined that the kinetics of the avocado seed starch hydrolysis reaction follows a first-order reaction.


Materials ◽  
2021 ◽  
Vol 14 (23) ◽  
pp. 7138
Author(s):  
Paweł Bryk ◽  
Artur P. Terzyk

Wettablity is one of the important characteristics defining a given surface. Here we show that the effective interface potential method of determining the wetting temperature, originally proposed by MacDowell and Müller for the surfaces exhibiting the first order wetting transition, can also be used to estimate the wetting temperature of the second order (continuous) wetting transition. Some selected other methods of determination of the wetting temperature are also discussed.


1978 ◽  
Vol 41 ◽  
pp. 15-32 ◽  
Author(s):  
L. Duriez

AbstractIn order to improve the determination of the mixed terms in classical theories, we show how these terms may be derived from a general theory developed with the same variables (of a keplerian nature). We find that the general theory of the first order in the masses already allows us to develop the mixed terms which appear at the second order in the classical theory. We also show that a part of the constant perturbation of the semi-major axis introduced in the classical theory is present in the general theory as very long-period terms; by developing these terms in powers of time, they would be equivalent to the appearance of very small secular terms (in t, t2, …) in the perturbation of the semi-major axes from the second order in the masses. The short period terms of the classical theory are found the same in the general theory, but without the numerical substitution of the values of the variables.


2005 ◽  
Vol 20 (1) ◽  
pp. 51-62 ◽  
Author(s):  
Dennis Caplan ◽  
Nahum D. Melumad ◽  
Amir Ziv

A fictional example illustrates how interdependencies among products in the production process, and the costs associated with those interdependencies, challenge the ability of cost accounting systems to generate decision-useful product cost information. The cost interdependency in the current example is a production-line change-over cost that is incurred to retool a machine whenever the production process changes from one product to another. Both marginal costing and full cost activity-based costing (ABC) are employed in an attempt to provide decision-relevant product-level information in connection with the decision to add a new product.


2000 ◽  
Vol 12 (1) ◽  
pp. 115-139 ◽  
Author(s):  
Susan F. Haka ◽  
Joan L. Luft ◽  
Brian Ballou

Bargaining costs have been identified as a key determinant of the organization of economic activity, and accounting information plays a significant role in contracts created through bargaining. Properties of accounting information systems can increase or decrease the uncertainty associated with accounting-based payoffs; we show in a bilateral bargaining setting that increased uncertainty leads to increased delays in reaching agreement and increased premiums for the party bearing the uncertainty. We examine two types of uncertainty: first-order (uncertainty about outcomes) and second-order (uncertainty about the probability distributions of outcomes). At a moderately high level of first-order uncertainty, we find that an accounting information system that lowers second-order uncertainty halves the time bargainers need to reach agreement and decreases the premium paid to the bargainer bearing increased risk by 43 percent. The fact that bargaining efficiency gains can arise from accounting systems that reduce second-order uncertainty can help explain the choices firms make in designing and operating their accounting information systems.


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