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.

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.

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.

ADAPTATION OF THEORETICAL AND METHODOLOGICAL DEVELOPMENTS OF MANAGEMENT ACCOUNTING TO AGRICULTURAL SPECIFICS

2018 ◽  
Author(s):  
Olena Sуmonenko ◽  
◽  
Diana Shchegelska ◽  
Keyword(s):  
Management System ◽  
Crop Production ◽  
Production Management ◽  
Cost Management ◽  
Management Accounting ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
Definition Of ◽  
The Cost ◽  
System Approaches

The activity of agricultural enterprises is associated with the cost of resources for production, management, sales, procurement, etc. Therefore, the article considers the issue of cost management and the importance of accounting as one of the elements of the management system. The article defines the content of accounting and management accounting, conducted a study of scientific opinions on the definition of "cost management", testified to the process and system approaches to the content of this interpretation and expressed their own opinion. The analytical elements of the cost management system are substantiated, the algorithm of introduction of the cost management system of crop production in agricultural enterprises is revealed.

scholarly journals The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Cost Management ◽  
Management Accounting ◽  
Effective Interaction ◽  
Self Control ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

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

EFFICIENT COST MANAGEMENT AS AN IMPORTANT FACTOR OF INCREASING THE COMPETITIVENESS OF THE ECONOMIC SUBJECT

2020 ◽  
Keyword(s):  
Management System ◽  
Structural Model ◽  
Driving Forces ◽  
Cost Management ◽  
Management Accounting ◽  
Practical Significance ◽  
Research Centre ◽  
Experimental Investigations ◽  
Sources Of Information ◽  
Interactive Approach

The research is actual, has a theoretical and applied nature. Theoretical developments at cost management branch of economic organization were illustrated by practical examples. In the work the follow methods are used: abstract-logical, methods of induction and deduction, system and situate approaches, methods of comparative analysis, analysis of breakeven, monographic analysis. The follow sources of information were used: literature, the results of the experimental investigations, carried out in Verkh-nevolzhsky Federal Agrarian Research Centre, observations, carried out at an agricultural organization. Theoretical structural model of cost management was created in a functional way, relationship between elements were designated in it, as well as driving forces of its realization were determined. Such terms as “cost management ” and «management accounting» were specified. The paradigm of a relation to cost process was described. Approaches to realization of cost management system of organization on the basis offlexibility principle were developed. The most important of them are: application of applied programs packages and special program means for computer, organization of feedback, account of functional relationship of cost with production results, cost accounting on elements, places of origin, carriers and centers of responsibility, as well as interactive approach. Some examples which show possibilities of using some instruments of cost management and management accounting for generation of management solutions were described. These instruments are: analysis and planning on the basis of standards of constant and variable costs and flexible cost management in interrelations to other subsystems in management system of organization (in this case it is with technology management. The work is of theoretical and practical significance.

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.

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