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.

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.

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.

NBIC-TECHNOLOGIES FOR A DIGITAL ECONOMY

2021 ◽  
Author(s):  
О.Н. МАСЛОВ
Keyword(s):  
Decision Support ◽  
Decision Support Systems ◽  
Simulation Modeling ◽  
Information Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
Biological Information ◽  
Role Of Information ◽  
New Formation

Дается обоснование необходимости ускоренного внедрения NBIC-технологий (нанотехнологии, информацион -ные, биологические и когнитивные технологии) в отечественное производство на стадии его перехода к цифровой экономике. Рассматривается проблема формирования системы генерации и реализации инновационных знаний; показана ключевая роль информационных технологий (реинжиниринг бизнес-процессов, имитационное моделирование, системы поддержки реше -ний и др.). Отмечена важность подготовки кадров новой формации, способных использовать достижения NBIC-технологий в интересах современного производства. The paper discusses the need for accelerated implementation of NBIC-technologies (according to the first letters of their names: nanotechnology, biological, information, and cognitive technologies) in domestic production at the stage of its transition to the digital economy. The problem of forming a system for generating and implementing innovative knowledge is considered. The key role of information technologies (business processes reengineering, simulation modeling, decision support systems, etc.) in its solution is shown. The importance of training personnel of a new formation, capable of using the achievements of NBIC-technologies in the interests of modern production, is noted.

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.

Strategic Cost Management in the Supply Chain

2020 ◽  
Author(s):  
Lisa M. Ellram ◽  
Wendy L. Tate
Keyword(s):  
Supply Chain ◽  
Cost Reduction ◽  
Return On Investment ◽  
Cost Management ◽  
Strategic Cost Management ◽  
Supply Chain Finance ◽  
Supply Chain Costs ◽  
Definition Of ◽  
The Cost

Companies increasingly face challenging economic times, where it is not uncommon to see revenues decline or remain stagnant. This can strain business viability and reduce the return on investment for shareholders. To increase the return on investment and favorably impact profitability, organizations focus on cost reduction efforts. Cost management should be both holistic and purposeful, while taking a supply chain perspective. This is often not the case because the cost reduction efforts tend to be internal and short-term focused and do not consider the supply chain implications of decisions. Strategic cost management takes a supply chain perspective and includes several tools that can help facilitate cost management. This chapter provides a definition of strategic cost management with supporting examples. It also discusses some tools, including total cost of ownership, target costing, and supply chain finance, that can be used to holistically and strategically manage supply chain costs. The chapter closes with a discussion around the growing role of supply chain finance in cost management.

scholarly journals Management of Innovative Costs of Public Administration Institutions

2019 ◽  
Vol 8 (3) ◽  
pp. 3173-3177
Keyword(s):  
Public Administration ◽  
Management System ◽  
Cost Management ◽  
Financial Resources ◽  
Innovation Cost ◽  
Innovation Project ◽  
Cost Management System ◽  
The Cost ◽  
Different Levels

The growth of costs for innovation, as well as the growing role of public administration institutions, makes us take a fresh look at the cost management system. The article discusses the key point of the innovation cost management system at different levels of administration. Public administration institutions contribute to the implementation of innovation in the framework of both its own economic strategy and taking into account the strategy of higher governing bodies. The interaction and cooperation of various management structures within the framework of the implementation of a single innovative project can create an excessive expenditure of financial resources, which is why the issue of competent management of innovative costs becomes so significant. On a specific innovation project, possible problems in the interaction of various public administration institutions are considered, when planning and implementing a joint innovation project.

scholarly journals VALUE ANALYSIS AS A METHOD OF INCREASING THE EFFICIENCY OF BUSINESS PROCESSES OF OIL COMPANIES

2018 ◽  
pp. 36-44
Author(s):  
Anna Nikolaevna Tarasova ◽  
Elena Prokofievna Karlina
Keyword(s):  
Cost Analysis ◽  
Business Process ◽  
Business Processes ◽  
Oil And Gas ◽  
Production Costs ◽  
Value Analysis ◽  
Oil Companies ◽  
Priority Areas ◽  
The Cost ◽  
Oil And Gas Companies

High rates of development of the world economy, unstable dynamics of demand and prices for hydrocarbon raw materials in the international market cause the need to search for domestic reserves to optimize production costs. The modern method of management aimed at solving this problem is the functional cost analysis of business processes, which allows not only to estimate the cost of the business process, but also to identify priority areas and sub-processes that require rationalization. The article highlights the history of the value analysis, its detailed characteristics. As a feature of the value method that differentiates it from the other methods of economic analysis there is given a systematic and complex approach to the studied object. It has been stated that earlier there was not conducted a complex research to find reserves for increasing the efficiency of oil and gas companies. This fact explains the need for the full consideration of the problem. There have been considered the stages of a logical realization of the value method. The algorithm of functional-cost analysis in relation to the oil and gas company is considered on the example of the business process “Exploration”, as a result of which its functional model is built. There have been shown the evaluating criteria of business processes for oil and gas producing companies: efficiency, productivity, cost of the process, operating capacity, duration and adaptability. The value diagram of cost coefficients of functions (sub-processes) has been presented. Detailed calculations of the cost factor for the function-subprocess “Oil and gas forecast” allowed to identify priority areas of cost optimization and to offer indicators for evaluating the effectiveness of the use of functional cost analysis in the implementation of project-oriented management in oil and gas companies.

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.

Modern methods for the cost management and process improvement integrated in the change management

2018 ◽  
Vol 4 (10) ◽  
pp. 290-297
Author(s):  
Katarina Marcinekova
Keyword(s):  
Change Management ◽  
Process Improvement ◽  
Quantitative Research ◽  
Cost Management ◽  
Change Implementation ◽  
Cost Calculation ◽  
Process Optimisation ◽  
Modern Methods ◽  
Evaluation And Monitoring ◽  
The Cost

The process of evaluation and monitoring of changes is difficult. The aim of change implementation is to achieve a positive effect. Adoption of an appropriate method is dependent on many different factors as well as an evaluation of a change influence. In the connection with that it is necessary to deal with process improvement. The utilisation of modern approaches in the Cost Management is really important. The aim of the paper is to show partial results of the primary quantitative research focusing on the Change Management integrated to the area of cost calculation, change effects and process optimisation. The data was acquired via questionnaire. Respondents would fill the questionnaire in online form as well as through personal interview. The questions were focused on the range of the utilisation of the modern methods, tools, indicators and calculations by Slovak enterprises. The tools of descriptive and inductive statistics were used for data analysis. Keywords: Process optimisation, calculation, cost, change management.

THE METHODOLOGY OF PAYMENT SYSTEM CHOOSING BASED ON ACCOUNTING AND ANALYTICAL DATA

2017 ◽  
Author(s):  
Olena Fomina ◽  
◽  
Maksym Semenikhin ◽  
Keyword(s):  
Business Processes ◽  
Analytical Data ◽  
Communication Technologies ◽  
Payment System ◽  
Payment Systems ◽  
Individual Enterprise ◽  
Expert Assessments ◽  
The Cost

This article overviews the task of choosing the optimal payment system for e-commerce enterprises. The relevance of the topic is due to the increasing role of communication technologies for business processes, trends towards globalization, an increase in the share of payments made via the Internet, as well as an increase in the volume of the e-commerce market as a separate field of business activity. The topic of the settlement transactions, the specifics of accounting for enterprises in the field of e-commerce and the study of payment systems were researched by a lot of ukrainian and foreign scientists. But the problem of the methodology for choosing an optimal payment system for enterprises was not previously discussed (only articles on choosing the PS for the banking). This aspect (the problem of choosing ) is even more important and requires attention because of the presence of a large number of PS (83 payment systems, according to the published list on the NBU website) and the importance of such element for the enterprise for minimizing the cost of out settlement fees, as well as avoiding of restrictions on making payments with foreign counterparties, certain types of currency, and so on. To select the optimal payment system for an enterprise, we offer an algorithm scheme which contains the following stages: 1. Determination of the company's strategy and further development vector. 2. Identification of the specifics of settlement transactions as for the studied enterprise. 3. Using the method of expert assessments to establish the gradation of the main criteria for choosing a PS. 4. Selection of the most relevant applicants (PS) according to the main criteria to reduce the selection. 5. Using the scale of relative advantages and applying the method of pairwise comparisons, select the best applicant (s). The use of this method of mathematical modeling is preferable due to the ability to take into consideration the specific preferences of an individual enterprise, as well as all the multifactorial selection matrix. The article provides a task-example of applying this method. Special attention should be paid to the accounting and analytical data necessary for the application of such an analysis: the dynamics of indicators in the Financial Statements, analysis of the territorial affiliation of the main counterparties, the average amount of transaction.

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