Application of transfer pricing as a management accounting tool in the project management system

Author(s):  
N. P. Agafonova

Modern economic conditions, due to the high level of competition, lead to the need to search for internal reserves to improve the efficiency of economic entities, one of the solutions to this problem can be considered the application of the management concept “project management”. However, its full implementation is impossible without sufficient information support, which is eliminated as a result of the use of various management accounting tools, one of which is transfer pricing. The article presents the results of a study on the use of transfer education in determining the cost of implementing an agricultural project.

2003 ◽  
Vol 10 ◽  
pp. 61-72
Author(s):  
Makoto Asano ◽  
Chikashi Deguchi ◽  
Tetsunobu Yoshitake ◽  
Hiroshi Yokota ◽  
Takanori Sata

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Song Wanqing

Construction project management is a complicated process. The essential factors for the survival and development of construction enterprises includes focus on construction project management, improve project quality, ensure project progress, reduce project cost and improve economic efficiency. The construction market is fully open and the market competition is more intense, so the construction enterprises should establish the cost, progress, quality of the system management concept, then systemized the enterprise cost, progress and quality management work as a project and emphasize the overall. The cost, progress, quality management of the object, content, methods of analysis and research in order to achieve management innovation under an environment with safety, quality and duration of the case. Strictly control the cost of the project to minimize the project cost and create an invincible position in the market competition.


2021 ◽  
Vol 269 ◽  
pp. 01014
Author(s):  
Yuanhua Chen ◽  
Hao Wang ◽  
Tianwei Sun

In order to improve the effect of soil pollution prevention and control, a technical-support cloud platform is designed to establish a high-level technologies, uniform standards, and regulatory tool for soil environmental investigation, risk assessment and repair work. Firstly, according to the process of soil remediation, combined with the source and pollution characteristics of soil pollutants, the main pollution components in the soil environment were classified and distributed, and then the platform was designed and developed. The system has the functions of project management, query, risk analysis and prediction, drawing, tabulation and so on. Finally, combining with the soil environmental quality standards, the effectiveness and cost indicators of the treatment methods were classified and digitized, which would greatly improve the implementation efficiency and reduce the cost of the project management.


2019 ◽  
Vol 1 ◽  
pp. 1-2
Author(s):  
Karsten Schmidt ◽  
Marian Graumann ◽  
Joachim Bobrich

<p><strong>Abstract.</strong> The Federal Agency for Cartography and Geodesy (BKG) in Germany is a technical agency under the Federal Ministry of the Interior, Building and Community (BMI). The organization consists of three departments namely Geoinformation, Geodesy and a Business Operations/Support department. Each department has multiple units which carry out their own respective duty in their field of subject. Tasks related to providing and homogenizing spatial data are located inside the geoinformation department. The main focus lies here on uniting the data collected by the federal states to form different types of nationwide datasets. The geodesy department focusses on real time satellite navigation systems, very long baseline interferometry and geodetic reference systems.</p><p>A recent development in the federal authorities has been the demand for quick maps and spatial data to support fast decision making processes. The BKG has established a complete workflow which allows for rapid data processing and the distribution to the respective customers. It is split into six sub processes with several branching options, processing and backpropagation steps. This allows for a systematic approach to covering the customer’s demand for spatial data and for the internal production chain. The workflow is backed up by a project management system, a quality management system and a production management system each covered in a handbook specially prepared to ensure consistency along the workflow.</p><p>The workflow gets started by the customer posing their request either via the service center (SC) unit, via mail or phone or through the controlling institution as a decree or an executive order. The first contact is crucial as important information is being exchanged and a rough concept of the demand is shaped. Once the actual task has reached the BKG a ticket number and an internal processing identifier will be assigned by the SC and the resource manager (RM) respectively. These unique keys will be used for the communication with the customer and additionally utilized as a tool for the administrative actions being carried out in the background. This action involves querying the license status of the customer which in addition determines the maximum cost of the task and the authorization of the data being used. In parallel the task, now referred to as a ticket, is being implemented in the project management system. Certain additional information will be assigned to the ticket like the project manager (PM) and the project processor. Once this step has been completed the working directory for the ticket will be created by using a predefined folder structure. This structure is composed of a data, export, communications and documentation folder. Depending on the nature of the ticket various preconfigured templates are at hand and will be used to ensure uniformity of the final products. If needed further communication with the customer is carried out. Data research is the last step in this part of the workflow (see figure 1).</p><p>The processing of the actual data makes up most of the workflow regarding time. Aspects like a uniform styleguide and quality controls by colleagues are performed alongside the work progress. If any non comforming aspect is found, the feedback is given directly to the person in charge of the ticket while also being mirrored in the project management system. Once the product is ready for deployment, final communication with the customer is executed. Additional changes stated by the customer can be implemented whereby an extra iteration of the quality process will be necessary. The data deployment is either carried out as a print product, a DVD, an OGC service or via a download option (see figure 2).</p><p>The final steps of the workflow involve the report of delivery to the service center, the creation of the cost report and the closure of the ticket in the project management system. The cost report is created in a semi-automatic process from data stored in the project management system and combined with the material cost report. It is then send via e-mail to the service center which will carry out any necessary invoice collections. Furthermore the internal data folder structure is cleaned up and a screenshot is taken of the product to use it as a subsidiary product in the dedicated online gallery of created products. Finally the closing information is relayed to the service center and the ticket gets closed (see figure 3). This whole workflow can be executed within several hours, days or weeks, depending on the deadline imposed by the customer or the event. Actual rapid mapping activations are done by multiple people simultaneously working on different steps of the previously explained workflow. This allows for fast response times and the accomplishment of the activation in time.</p>


The international experience of integrating building information modeling (BIM) into project management system with innovation implementation accent has been revealed in this article. The events carried out on federal and regional levels concerning the President of Russia directive on building construction industry modernization and construction objects transferring to life cycle management by means of BIM were analyzed. The large company experience of implementing BIM was summarized with describing some examples in different cities and regions of our country and thus the main directions of this technology development were determined. The key points of BIM and project management system pairing and impacting an innovation choice witch determine the project economic efficiency in the integrated management system were shown. The main reports of "Building construction projects technology and management: new practices and prospects" conference by Moscow Trade and Commerce Chamber were reviewed in this direction and problems of the new investment and construction project management technology implementation were shown. The ways to solve these problems were disclosed by work examples of PAO "Sberbank", and successfully working in our country firms Bilfinger Tebodin - BIM design and Beiten Burkhard -jurisdiction support. Some economic efficiency questions of BIM implementation were disclosed in the report delivered by The Plekhanov University of Economics (project and program management base department of Capital Group). Management system suggestions, regarding BIM implementation in Moscow construction were given.


2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.


2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.


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