Improvement of the management reporting system in the inter-organizational relations of agricultural formations

2021 ◽  
pp. 37-48
Author(s):  
L. I. Khoruzhy ◽  
Yu. N. Katkov ◽  
A. A. Romanova
Keyword(s):  
Reporting System ◽  
Organizational Management ◽  
Business Partnerships ◽  
Agricultural Enterprises ◽  
Reporting Practices ◽  
Organizational Relations ◽  
Partner Interaction ◽  
Management Reporting ◽  
Organizational Cooperation

The article, based on the theoretical analysis and study of management reporting practices, presents the place and role of the inter-organizational management reporting system in the system of inter-organizational management accounting in the framework of partner interaction. The composition of management reports of agricultural organizations in the framework of business partnerships is proposed, the advantages of using this composition of reports are identified, and the possible difficulties of implementing such a system of reporting forms are identified. On the example of agricultural enterprises, the structure and content of management reports for use in inter-organizational cooperation are disclosed.

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.

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 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.

A Guide to Implementing an In-House Incident Reporting System in Outdoor Recreation and Education

2020 ◽  
Vol 12 (4) ◽  
Author(s):  
Erik Rabinowitz ◽  
Christopher Bartram
Keyword(s):  
Risk Management ◽  
Outdoor Recreation ◽  
Reporting System ◽  
Incident Reporting ◽  
System Research ◽  
Near Misses ◽  
Reporting Practices ◽  
Incident Reporting System ◽  
Outdoor Programs ◽  
Management Reporting

This article will explain prioritized steps on how to create a reporting system for the outdoor recreation organization, including the components to incorporate an effective risk management reporting system. Research reports that the majority (91%) of outdoor programs are using paper forms to report incidents and that 26% of programs do not record near misses at all (Bartram & Rabinowitz, 2018). These steps were designed collaboratively and incorporate perspectives from program management and literature. This outline may assist those seeking to further enhance their incident reporting system and improve organizational incident reporting practices.

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.

Identification of Values Shaping Inter-Organizational Relations on the Example of the Project The Metropolitan Theatres Night

2021 ◽  
Vol 5 (2) ◽  
pp. 127-144
Author(s):  
Joanna Kurowska-Pysz ◽  
Dominika Wienchor ◽  
Jacek Woźnikowski
Keyword(s):  
Research Problem ◽  
Research Process ◽  
Secondary Importance ◽  
Joint Project ◽  
Financial Benefits ◽  
Organizational Relations ◽  
Cultural Sphere ◽  
Organizational Cooperation ◽  
Depth Interviews

Inter-organizational cooperation is based on the development of relationships between partners who have attractive tangible or intangible values which may be the subject of exchange. In inter-organizatio-nal cooperation, at least two key stages of relationship development can be distinguished. The first con-cern is initiating ties between potential partners; the second, strengthening, expanding and deepening these ties. The authors attempted to identify the values that affect the relations between organizations cooperating on a joint project in the cultural sphere. The research process was based on the assump-tions of grounded theory. The incomplete induction method was used. In order to solve this research problem, the authors analysed a case study of a network project led by the Górnośląsko-Zagłębiowska Metropolis, entitled Metropolitan Theatres Night, and in addition, conducted qualitative research (in-dividual in-depth interviews and written surveys), amongst organizations cooperating on this project. The research proved that the assessment of key values to project partners at the stage of initiating and developing cooperation is varied. At the stage of initiating relations, the financial benefits of coopera-tion and the prestige associated with it are most important. In contrast, at the stage of cooperation development financial benefits come first, while other elements are of secondary importance. The rese-arch results show that the partnership does not use many opportunities resulting from the synergy of resources or joint learning during the long period of cooperation. In connection with the above, the authors defined recommendations that may serve to improve inter-organizational cooperation in this type of project and in other partnerships.

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 Control in Inter-organizational Relationships: The Case of Franchises

Innovar ◽  
2015 ◽  
Vol 25 (58) ◽  
pp. 23-36 ◽  
Author(s):  
Magdalena Cordobés Madueño ◽  
Pilar Solde
Keyword(s):  
Case Studies ◽  
Management Control ◽  
Personal Relationship ◽  
Control Mechanisms ◽  
Organizational Relationships ◽  
Factors Affecting ◽  
Economic Problems ◽  
Organizational Relations ◽  
The Relationship

There is great interest in the role of management control on theoretical and practical developments within the field of Inter-organizational Relations. This research aims to contribute at verifying how relationships between firms affect the management control tools used, as illustrated in a specific case: the relationship between the franchisor and its franchisees, which has not received much attention to date. As indicated by previous research, case studies can be helpful to determine the factors affecting the type of management control tools that should be established to manage inter-firm relationships.Results have found that the franchisor uses quantitative control mechanisms in order to avoid common types of opportunistic franchise behavior related to royalty payments and other financial requirements, as well as qualitative tools to assure the fulfilment of agreement-related conditions regarding knowhow, to resolve unexpected non-economic problems and to encourage personal relationship and trust. This study also provides an outline on franchisor-franchisee relationships in the model proposed by Van der Meer-Kooistra and Vosselman (2000). To test this model, the franchisor's perspective (outsourcer) has been taken into account as performed when building the model. Findings indicate that this relationship shows many similarities to the pattern based on bureaucracy and a few similarities to patterns based on trust.

scholarly journals Digitalization in Realization of Ecological and Economic Principles of Managing Sustainable Development of Agrarian Enterprises

2020 ◽  
pp. 29-36
Author(s):  
М.V. Zos-Kior ◽  
V.Y. Ilin ◽  
I.M. Kyryliuk ◽  
O.V. Solod
Keyword(s):  
Sustainable Development ◽  
Rural Communities ◽  
Rural Areas ◽  
Business Models ◽  
Business Partnerships ◽  
Agricultural Producers ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Human Needs ◽  
Agricultural Enterprise

The article describes the digitalization of ecological and economic principles of agricultural enterprise development management. It presents effective techniques for adapting enterprises to the challenges of the smart economy, which changes human needs, products, services, value chains, markets, processes, business models, forms of competition and business partnerships. The article proves the efficiency of precision farming, which includes parallel driving, yield mapping, differentiated application of seeds and fertilizers. It is determined that the lack of systemic demand for digital solutions from domestic agricultural enterprises and rural communities and unpreparedness (strategic, financial, technological, personnel, organizational, etc.) of most enterprises and communities to cardinal innovations significantly deter the formation of smart agribusiness in Ukraine. The article describes the system of measured indicators and capabilities of the Hummingbird Technologies platform and consequences of its implementation for land management, in particular normalized relative biomass index, leaf surface index, crop heterogeneity map, plant lodging risk map, weed map, seedling density map, electronic maps creation tasks, task map for differentiated desiccation, task map for differentiated application of herbicides, task map for differentiated application of growth regulators in plants. It justifies the need to intensify the work of rural a community, which try to communicate with agricultural producers on mutually beneficial terms and with other stakeholders for the sustainable development of rural areas. The issues of participation of rural communities in projects to increase soil fertility, organization of organic farms, service cooperatives, which are directly or indirectly related to the effective management of environmental and economic development of agricultural enterprises. The article shows the necessity of professional development of business engineers, personnel and strengthening of role of analytics for agricultural enterprises to digitalize the economic activity.

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