Organization of accounting of costs for the production of agricultural products in budgetary institutions

2021 ◽  
pp. 54-68
Author(s):  
Z. I. Kruglyak
Keyword(s):  
Public Sector ◽  
Accounting Information ◽  
Direct Costs ◽  
Agricultural Products ◽  
Public Sector Organizations ◽  
Budgetary Institutions ◽  
Costs Of Production ◽  
The Cost

The article provides recommendations on the organization of accounting for the costs of production and processing of agricultural products in budgetary institutions. The proposed composition of direct costs, overhead and general economic expenses, the frequency and methods of their distribution are based on the compilation of the requirements of federal standards for public sector organizations and industry methodological recommendations. Minimizing the composition of general economic distributable expenses that are not controlled by the managers of the cost centers of the crop, livestock and processing industries will allow using accounting information for the purpose of controlling and managing costs for the responsibility centers.

What Drives a Successful Technology Implementation?

2013 ◽  
pp. 340-357
Author(s):  
Kawal Kapoor ◽  
Yogesh K. Dwivedi ◽  
Michael D. Williams ◽  
Mohini Singh ◽  
Mark J. Hughes
Keyword(s):  
Public Sector ◽  
Radio Frequency Identification ◽  
Technology Implementation ◽  
Capital Investment ◽  
Stock Management ◽  
Implementation Team ◽  
Public Sector Organizations ◽  
Self Service ◽  
The Individual ◽  
The Cost

Radio Frequency Identification (RFID) is revolutionizing item identification and tracking. The technology demonstrates complexities in terms of (a) huge initial capital investment, (b) validating the need for RFID followed by its implementation decisions, (c) risks associated with consumer acceptance and consequences of incorrect implementation, and (d) capability to support enhancements and upgrades in cordial agreement with the individual implementer organizations. This paper explores the extent of RFID implementation at the Swansea University Library, examining the Social, Technological, Economic, and Managerial (STEM) aspects directly associated with implementation. A focused interview approach was resorted to, for data collection purposes. The core implementation team for RFID at Swansea University was interviewed to gain insights into the study’s areas of interest. It was found that self service is the most sought after benefit. It simplifies stock management and enhances security at the libraries. Although the cost of the system remains a concern, varying on the basis of the scale of implementation, vandalism also continues to exist but to a reduced degree. University libraries are public sector organizations, consequently leading these findings to have an insinuation for RFID implementations in other public sector organizations as well.

scholarly journals Ensuring Performance - A Permanent Challenge for Public Sector Organizations

2021 ◽  
Vol 2021 (3) ◽  
pp. 97-108
Author(s):  
Maria-Cristina Ștefan ◽  
◽  
Alina Gabriela Brezoi ◽  
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Performance Management ◽  
Specific System ◽  
Important Indicator ◽  
General Management ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Specialized Form ◽  
The Cost

Organizational performance is one of the most important topics in specialized research and can be considered the most important indicator of an organization's success. Performance in the enterprise expresses not only the decrease of the cost-value pair, but everything that brings to the fore its efficiency and effectiveness, materialized in indicators. Performance management is a specialized form of general management that focuses on increasing performance in the organization, a process based on a specific system of principles and rules, methods, techniques and tools.

PRINCIPLES OF FORMATION AND THE CONCEPT OF DEVELOPMENT OF REGISTRATION AND ANALYTICAL MAINTENANCE OF MANAGEMENT IN BUDGET ORGANIZATIONS

2015 ◽  
Vol 10 (6) ◽  
pp. 350-360
Author(s):  
Проняева ◽  
Lyudmila Pronyaeva ◽  
Горынин ◽  
Vyacheslav Gorynin
Keyword(s):  
Public Sector ◽  
Management System ◽  
Accounting Information ◽  
Information Model ◽  
Accounting System ◽  
Modern Management ◽  
Accounting Principles ◽  
Public Sector Organizations ◽  
Methods And Techniques

In the context of reforms of the budget sector, improving the independence of public sector organizations, the requirements for accounting and analytical support are changing, which generate information for management purposes. To implement accounting and analytical tasks there is a need of improving their approaches, methods and techniques. The systematization of accounting principles in budget organizations is made, the basis of which became the qualitative requirements for accounting information and analytical support of modern management system. The concept of registration and analytical maintenance of management in budget organizations and its structural and information model is proposed, which determines the direction of the development of new theoretical propositions, scientific guidelines, tools of accounting system.

What Drives a Successful Technology Implementation?

2011 ◽  
Vol 7 (4) ◽  
pp. 46-63
Author(s):  
Kawal Kapoor ◽  
Yogesh K. Dwivedi ◽  
Michael D. Williams ◽  
Mohini Singh ◽  
Mark J. Hughes
Keyword(s):  
Public Sector ◽  
Radio Frequency Identification ◽  
Technology Implementation ◽  
Capital Investment ◽  
Stock Management ◽  
Implementation Team ◽  
Public Sector Organizations ◽  
Self Service ◽  
The Individual ◽  
The Cost

Radio Frequency Identification (RFID) is revolutionizing item identification and tracking. The technology demonstrates complexities in terms of (a) huge initial capital investment, (b) validating the need for RFID followed by its implementation decisions, (c) risks associated with consumer acceptance and consequences of incorrect implementation, and (d) capability to support enhancements and upgrades in cordial agreement with the individual implementer organizations. This paper explores the extent of RFID implementation at the Swansea University Library, examining the Social, Technological, Economic, and Managerial (STEM) aspects directly associated with implementation. A focused interview approach was resorted to, for data collection purposes. The core implementation team for RFID at Swansea University was interviewed to gain insights into the study’s areas of interest. It was found that self service is the most sought after benefit. It simplifies stock management and enhances security at the libraries. Although the cost of the system remains a concern, varying on the basis of the scale of implementation, vandalism also continues to exist but to a reduced degree. University libraries are public sector organizations, consequently leading these findings to have an insinuation for RFID implementations in other public sector organizations as well.

Understanding log and stumpage prices in China: a primer for capitalist forest economists

1986 ◽  
Vol 16 (5) ◽  
pp. 1123-1127 ◽  
Author(s):  
Zhihua Xu ◽  
Charles W. McKetta
Keyword(s):  
United States ◽  
Interest Rates ◽  
Cost Of Capital ◽  
The United States ◽  
Direct Costs ◽  
Wood Products ◽  
Price Formation ◽  
Price Determination ◽  
Costs Of Production ◽  
The Cost

Log and stumpage price formation in the United States and China appear mathematically identical, but are radically different. In the United States, prices are derived from the demand for final wood products in competitive markets. In China, prices are set centrally based on direct costs of production. The system is borrowed from Russia and is based on a theory of labor value that ignores time and interest rates. We explore the existing Chinese price determination model and Chinese proposals to change it, as prices have had little relation to the value of wood in use or the cost of wood from other sources. A cost-based model has few incentives to minimize costs of production, but ignoring the cost of capital has made stumpage prices abnormally low. Both systems are products of different philosophies of value and evolution in pricing technology must occur in the context of the parent economy.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.

CAF: Quality management model for public organizations

2020 ◽  
Vol 22 (5) ◽  
pp. 26-31
Author(s):  
EMIL MARKVART ◽  
◽  
DMITRY V. MASLOV ◽  
TATYANA B. LAVROVA ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Quality Management ◽  
Public Administration ◽  
Local Governments ◽  
Control Function ◽  
Self Assessment ◽  
European Model ◽  
Public Sector Organizations ◽  
Quality Management Model ◽  
The Common

The existing approaches to quality assessment, based on ranking and rating, perform a control function but do not give government bodies at various levels, local governments, and public sector organizations the necessary tools to improve their performance. The article is devoted to one of the modern models of quality management in the field of public administration – the European model for improving the activities of public sector organizations through the self-assessment – the Common Assessment Framework (CAF model) and the possibilities of its implementation in Russia.

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