scholarly journals Selection of objects for calculating the cost of production in terms of agricultural production

2021 ◽  
pp. 47-66
Author(s):  
Igor' Mizikovskiy ◽  
Elena Polikarpova
Keyword(s):  
Agricultural Production ◽  
System Analysis ◽  
Control Measures ◽  
Information Support ◽  
Management Decisions ◽  
Managerial Decisions ◽  
Cost Center ◽  
Cost Of Production ◽  
The Cost ◽  
And Control

The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.

Implications of Initial Assumptions in Agri-Environmental Nitrogen Pollution Reduction Policy Design: Quasi-Empirical Evidence from Croatia

2020 ◽  
Vol 69 (4) ◽  
pp. 253-277
Author(s):  
Ozana Nadoveza Jelić
Keyword(s):  
Labor Market ◽  
Agricultural Production ◽  
Management Practices ◽  
Command And Control ◽  
Nitrogen Pollution ◽  
Control Measures ◽  
Pollution Reduction ◽  
Nitrogen Reduction ◽  
Cge Models ◽  
And Control

This paper aims to extend understanding of potential general equilibrium effects of nitrogen pollution reduction policies in multifunctional agriculture. Under the EU Nitrates Directive, to achieve agricultural nitrogen pollution reduction, a country can choose between (or combine) market and command-and-control measures. To deal with nitrate pollution from agricultural sources Croatia uses measures such as input regulations and management practices, rather than market-based measures. This paper evaluates welfare and macroeconomic effects of selected market and command-and-control based agricultural nitrogen reduction policies within Croatian data based CGE model. The paper highlights the importance of usual theoretical assumptions, i.e. labor market cleaning assumption and the degree of substitutability of nitrogen in agricultural production, for policy prescriptions. Namely, the results suggest that agri-environ­mental policy prescriptions largely depend upon labor market cleaning assumption and substitutability of nitrogen in agricultural production. The paper also emphasizes current limitations of CGE models for agri-environmental nitrogen reduction related policies evaluation and highlights the methodological and database development needs for future research.

Analysis of the Operational Risk Controls in the Electric Power Plant

2013 ◽  
Vol 416-417 ◽  
pp. 2087-2091 ◽  
Author(s):  
Chun Ying Wang
Keyword(s):  
Risk Factors ◽  
Power Plant ◽  
System Analysis ◽  
Thermal Power ◽  
Control Measures ◽  
Important Work ◽  
The Third ◽  
Generating Capacity ◽  
Complex Production System ◽  
And Control

Thermal power generation is a complex production system, and electric operation is an important work. The generating capacity of Zhangjiakou power plant is 2400 thousand kW, ranking the third in our country. Its technology and equipment and the process are representative. In order to ensure the safety of the electrical operation, on the basis of analysis of accident cases for more than ten years, using the method of system analysis, this article summarizes the risk factors and control measures of electrical operation. With strict implementation, the electrical accidents of our planet will decrease year by year.

scholarly journals Analysis of Budget and Cost Control of New Green Building Projects

2018 ◽  
Vol 2 (4) ◽  
Author(s):  
Jing Liu ◽  
Pengfei Wang ◽  
Tao Li ◽  
Guiquan Ma
Keyword(s):  
Cost Control ◽  
Public Awareness ◽  
Green Building ◽  
Control Measures ◽  
Environment Protection ◽  
Building Projects ◽  
The Cost ◽  
And Control ◽  
Building Engineering

With the increment of public awareness towards ecological environment protection, green building has gradually become an integral part of construction development. Green building refers to a form of architecture that conforms to the current social development form and meets the requisites of energy conservation and environmental protection. The budget and cost control of green building construction project play very important roles in improving the quality of the construction and reducing the cost of the project. This paper mainly analyzes the problems and control measures in the new green building engineering budget and cost control.

scholarly journals Assessment of the effectiveness of the management of agricultural organizations in management accounting

2020 ◽  
Vol 9 (28) ◽  
pp. 260-271 ◽  
Author(s):  
Gamlet Y. Ostaev ◽  
Sergey N. Suetin ◽  
Olga Yu. Frantsisko ◽  
Elena V. Alexandrova
Keyword(s):  
Performance Management ◽  
Agricultural Production ◽  
Management Accounting ◽  
Comprehensive Assessment ◽  
Information Support ◽  
Management Decisions ◽  
Managerial Decision ◽  
Agricultural Organizations ◽  
Analytical Approaches ◽  
Agricultural Organization

The dynamic development of the agrarian sector of the Russian economy in recent years makes specific demands on agricultural organizations that require a quick response and decision-making based on strategic analytical approaches. Agricultural organizations can achieve the goals previously set during business planning, using reliable information support, tools for analytical actions and competent management decisions. Any managerial decision made in agriculture should be based on timely information analyzed, taking into account cost-effectiveness, practicality, profitability and efficiency. However, it is necessary to evaluate this business in the long term, taking into account the effectiveness of the management of the agricultural organization, for the development of the agricultural organization. In management accounting of agricultural production, the problem of a comprehensive assessment of the effectiveness of the management of an organization (business) is not given attention, and the importance of evaluating a business is also underestimated. The subject of the study is the improvement of management accounting in terms of a comprehensive assessment of the effectiveness of the management of agricultural organizations, based on available accounting documents for external and internal users. The main objective was determined in accordance with the stated goal: to develop recommendations for improving the methodology of management accounting, to assess the effectiveness of management of agricultural organizations. Performance management is an important financial and economic indicator of agricultural production. In this paper, various aspects of management accounting and analysis of the effectiveness of the management of agricultural production are analyzed. It is concluded that the proposed activities will be understood not only by internal users, but also external ones with the help of the developed methodology and management decisions on public documents.

scholarly journals AGRICULTURAL PRODUCTION COSTS, PRODUCT COST AND WAYS TO REDUCE IT IN UZBEKISTAN

2019 ◽  
pp. 25-28
Author(s):  
Bafoyev Otabek
Keyword(s):  
Economic Efficiency ◽  
Agricultural Production ◽  
Agricultural Products ◽  
Production Costs ◽  
Economic Activities ◽  
Economic Management ◽  
Rational Allocation ◽  
Cost Of Production ◽  
Organization Of Production ◽  
The Cost

The cost of production is one of the most important indicators of the economic efficiency of agricultural production. It shows how much the production of agricultural products to a particular enterprise costs. The cost price reflects the qualitative aspect of the economic activities of enterprises: the efficiency of using production resources, the state of technology and organization of production, the introduction of science and advanced experience, the level of economic management. The cost of production is necessary to justify the rational allocation and specialization of agricultural production, to determine its economic efficiency, to establish the level of prices for agricultural products. The purpose of this article is to show ways to reduce the cost of agricultural products, which is one of the most important issues in Uzbekistan. This article discusses ways to reduce the cost of production in agriculture and suggests ways to reduce costs in order to improve efficiency in the production of agricultural products.

scholarly journals Alternative Method of Assessing Factors Influencing Economic System Indices

2021 ◽  
Vol 31 (2) ◽  
pp. 208-215
Author(s):  
Sergey Ovanesyan
Keyword(s):  
Economic System ◽  
System Analysis ◽  
Influence Factors ◽  
Economic Systems ◽  
Present Value ◽  
Managerial Decisions ◽  
Influence Coefficients ◽  
Internal Disturbance ◽  
Economic Indices ◽  
The Cost

The article deals with developing determination methods of coefficient parameters influencing economic system indices. It is necessary to assess how economic indices respond to external and internal disturbance while making reasonable managerial decisions within economic systems. The research aims to develop a tool alternative to flexibility, as the use of the latter is not comfortable when assessing economic systems performance due to the need to present influence factors variations in percentage terms. It is based on the sensitivity theory that resides in the fact that sensitivity functions are used to assess system responses following by calculating influence coefficients related. The developed theory and method can be used in different cost mana­gement tasks and break-even operations at enterprises and allow to carry out system analysis of different situations within an economic system at a micro-level. The article illustrates the suggested tool applied to the present value, which is one of the most important issues in economic theory. It should be noted that the article searches both the influence of separate factors such as annual rate, the number of years, expected value on the present value cost and the combined influence of the mentioned above on the cost, return rate and return value.

scholarly journals Estimating the cost-of-illness associated with the COVID-19 outbreak in China from January to March 2020

2020 ◽  
Author(s):  
Huajie Jin ◽  
Haiyin Wang ◽  
Xiao Li ◽  
Weiwei Zheng ◽  
Shanke Ye ◽  
...  
Keyword(s):  
Economic Burden ◽  
Societal Cost ◽  
Control Measures ◽  
Societal Costs ◽  
Productivity Losses ◽  
Prevention And Control Measures ◽  
Main Components ◽  
Main Component ◽  
The Cost ◽  
And Control

Background COVID-19, an infectious disease caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), swept through China in 2019-2020, with over 80,000 confirmed cases reported by end of March 2020. This study estimates the economic burden of COVID-19 in 31 provincial-level administrative regions in China between January and March 2020. Methods The healthcare and societal cost of COVID-19 was estimated using bottom-up approach. The main cost components included identification, diagnosis and treatment of COVID-19, compulsory quarantine and productivity losses for all affected residents in China during the study period. Input data were obtained from government reports, clinical guidelines, and other published literature. The primary outcomes were total health and societal costs. Costs were reported in both RMB and USD (2019 value). Outcomes The total estimated healthcare and societal cost associated with the outbreak is 4.26 billion RMB (0.62 billion USD) and 2,647 billion RMB (383 billion USD), respectively. The main components of routine healthcare costs are inpatient care (41.0%) and medicines (30.9%). The main component of societal costs is productivity losses (99.8%). Hubei province incurred the highest healthcare cost (83.2%) whilst Guangdong province incurred the highest societal cost (14.6%). Interpretation This review highlights a large economic burden of the recent COVID-19 outbreak in China. These findings will aid policy makers in making informed decisions about prevention and control measures for COVID-19. Funding The author(s) received no financial support for the research, authorship, and/or publication of this article.

THEORETICAL FOUNDATIONS OF COST MANAGEMENT IN AN ORGANIZATION

2020 ◽  
Vol 1 (8) ◽  
pp. 4-14
Author(s):  
D. Yu. ZAKHAROV ◽  
◽  
S. B. TYURIN ◽  
A. D. BURYKIN ◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Cost Management ◽  
Cost Of Production ◽  
The Cost ◽  
And Control ◽  
Theoretical Foundations

In this article, the authors consider the theoretical foundations of cost management in the organization, in particular, the definition for "costs", "expenses", "costs" of the organization, shows their role in financial management, reveals the differences in the concepts of costs, costs and expenses. Special attention is paid to classification of the purposes of costs depending on the phase of operation of the business, selected items, expenditure on General planning, regulation and control is considered as a method of evaluating the effectiveness of the company Much attention is paid by the authors to the process of cost management, the process of allocating costs in the cost of production of the enterprise and the process of calculating the cost of production.

Study on the Measures of Production Safety Accident Prevention and Control

2013 ◽  
Vol 664 ◽  
pp. 1176-1179
Author(s):  
Zi Jian Zhai
Keyword(s):  
Prevention And Control ◽  
System Analysis ◽  
Accident Prevention ◽  
Control Measures ◽  
Management Decision ◽  
Production Safety ◽  
Management Decision Making ◽  
Depth Study ◽  
Safety Accident ◽  
And Control

In this paper, based on emerging issue and new trends in the production safety work, there is an system analysis of the situation of production safety accidents that is the "Eleventh Five-Year" period, Hebei Province in China. Occur in different sectors of production safety accidents in-depth study. The characteristics of production safety accidents and laws will be revealed. Production safety accident prevention and control measures will be proposed, and as a basis for management decision-making.

scholarly journals Rancang Bangun Sistem Produksi dan Persediaan UMKM

2018 ◽  
Vol 2 (1) ◽  
pp. 179
Author(s):  
Rinci Kembang Hapsari ◽  
Azmuri Wahyu Azinar ◽  
Sugiyanto Sugiyanto
Keyword(s):  
Production Process ◽  
Production Control ◽  
Large Contribution ◽  
Application System ◽  
Control Stock ◽  
Long Time ◽  
Manual Methods ◽  
Cost Of Production ◽  
The Cost ◽  
And Control

The large contribution of MSMEs is as a driver of the nation's economy which is proven to be resistant to various shocks to the economic crisis. In operational records, MSMEs still use manual systems and there are even those that are not recorded properly. Even in the production process that functions to determine the cost of production and production control also still using manual methods. So that a computerized system is needed in the production process that can automatically calculate the cost of production, control the production and inventory stock. Based on testing and analysis, it can be proven that the applications built are very helpful to MSMEs, especially in the production process because data processing can be done quickly and accurately. With the computerized application system produced, it can monitor production results and control stock items.So that it can minimize the accumulation of goods stock production and the occurrence of empty stock for a long time. With this application system can also help MSMEs in determining the cost of production automatically.

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