scholarly journals NEW TECHNOLOGY ON DETERMINATION OF SUBJECTS, OBJECTS AND RESPONSIBLE DEPARTMENTS OF INTERNAL COST CONTROL AT ENTERPRISES OF THE OIL AND FAT INDUSTRY

2020 ◽  
Vol 04 (04) ◽  
pp. 04-05
Author(s):  
Olena Chernovol
Keyword(s):  
Internal Control ◽  
Cost Control ◽  
New Technology ◽  
Production Costs ◽  
Enterprise Management ◽  
Control Functions ◽  
Main Thing ◽  
Management Functions ◽  
The Cost ◽  
On Farm

The control functions of each structural unit and the measure of their responsibility have been determined. The types of on-farm control at the enterprise and their role and significance for the economic activity of the enterprise have been determined. Internal control is carried out at each enterprise by all economic and technical services. Given that in modern economic conditions, the main thing is to ensure the interests of the owner, the main purpose of internal control is to prevent shortcomings. One of the most important objects of control are production costs, since control over them is a necessary element of enterprise management, without which it is impossible to fully implement other management functions. In our opinion, the organization of internal cost control in modern conditions should be considered as a process that follows and is derived from the financial structure of the enterprise. And in this sense, this process is authentic to the cost accounting process. However, the process of on-farm cost control has its own characteristics.

Improving the Cost Control System of Organizations Based on the Concept of Sustainable Development

Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina
Keyword(s):  
Sustainable Development ◽  
Control System ◽  
Production Process ◽  
Cost Control ◽  
Production Costs ◽  
Practical Significance ◽  
Control Optimization ◽  
Control Procedures ◽  
The Cost ◽  
On Farm

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.

scholarly journals Technology Adoption under Uncertainty: Take-Up and Subsequent Investment in Zambia

2020 ◽  
Vol 102 (3) ◽  
pp. 617-632 ◽  
Author(s):  
Paulina Oliva ◽  
B. Kelsey Jack ◽  
Samuel Bell ◽  
Elizabeth Mettetal ◽  
Christopher Severen
Keyword(s):  
Cost Effectiveness ◽  
Technology Adoption ◽  
Tree Species ◽  
New Technology ◽  
New Information ◽  
Tree Survival ◽  
Two Stages ◽  
The Cost ◽  
On Farm ◽  
Multiple Stages

Technology adoption often requires multiple stages of investment. As new information emerges, agents may abandon a technology that was profitable in expectation. We use a field experiment to vary the payoffs at two stages of investment in a new technology: a tree species that provides on-farm fertilizer benefits. Farmer decisions identify the information about profitability that arrives between the take-up and follow-through stages. Results show that this form of uncertainty increases take-up but lowers average tree survival, decreasing the cost-effectiveness of take-up subsidies. Thus, uncertainty offers another explanation for why even costly technologies may go unused or be abandoned.

Internal cost control of health resort institutions: Methodological aspects

2021 ◽  
Vol 22 (7) ◽  
pp. 804-825
Author(s):  
Margarita F. SAFONOVA ◽  
Evgeniya S. VYALAYA
Keyword(s):  
Cost Control ◽  
Point Of View ◽  
Theory And Practice ◽  
Production Costs ◽  
Continuous Control ◽  
Health Resort ◽  
Food Treatment ◽  
Tax Management ◽  
Analysis And Synthesis ◽  
The Cost

Subject. This article analyzes the activities of therapeutic resort and spa facilities from the point of view of the social importance of the population's health. It discusses the problems of improving the system of cost control and calculating the cost of a unit of services provided by these facilities to obtain reliable information and optimize the costs. Objectives. Based on the analysis of statistical information and scientific sources, the article aims to form an opinion on the state of the health resort complex, the structure of costs, and their share by items and elements in the total amount of production costs, and develop a methodology for their continuous control, taking into account the industry specifics to minimize risks. Methods. For the study, we used analysis and synthesis, induction and deduction, literature review, and the calculation, graphical, accounting and analytical methods. Results. The article finds that the service provided by the health resort industry organizations is complex (accommodation, food, treatment) and therefore, it has a multi-element cost structure, which entails certain financial, tax, management risks that need continuous monitoring. Conclusions and Relevance. The proposed methodology helps to continuously control the costs of a multi-component service provided by economic entities of the health resort sector, optimizing them taking into account the industry specifics. This makes it possible to make this service more accessible to all segments of the population. The results of the study can be used in the theory and practice of internal cost control and the formation of the cost of a unit of services provided by the health resort institutions, as well as for further scientific developments and practical application.

scholarly journals Development of methodological basics of internal control of stocks at the agricultural enterprise

2021 ◽  
Vol 258 ◽  
pp. 12010
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Ludmila Tarasova ◽  
Nadezhda Pimenova ◽  
Olga Yu. Abasheva
Keyword(s):  
Internal Control ◽  
Essential Element ◽  
Control Program ◽  
Enterprise Management ◽  
Similar Data ◽  
Key Factors ◽  
Agricultural Enterprise ◽  
Control Procedures ◽  
The Cost ◽  
Financial Result

Stocks are one of the key factors that ensure consistency and continuity of reproduction. In this regard, internal control of stocks is an essential element of enterprise management of the enterprise. The aim of the article is to improve the methodological support of internal control of stocks. The article establishes the peculiarities of internal control of availability and safety of stocks in the conditions of development of digital economy. In order to improve control procedures, working documents of internal control of availability and safety of Stocks were developed. In the course of the study, the main stages of internal control over the flow and efficiency of the use of Stocks have been considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use a working document of internal control «Program for internal control of the movement and efficiency of Stock use». To verify the correctness of the assessment of Stocks during their receipt, procurement, purchase it is proposed to use a working document of internal control «Checking the correctness of the estimate of reserves when they arrive”. This document allows you to identify errors in the evaluation of Stocks, the formation of their actual cost, which affects the cost of production and the final financial result. To increase informativeness and sufficiency of working documents at the analysis of movement of stocks we recommend to use working documents of the internal control containing planned (standard) indicators, similar data of the last periods, indicators on an accrual basis since the beginning of the controlled period. Comparing the controlled indicators with planned values it is possible to estimate their fulfillment and to find out the reasons of discrepancies that can appear as a result of thefts, abuses and violations.

scholarly journals REGULATORY METHOD OF ACCOUNTING IN THE SYSTEM OF MANAGEMENT OF COSTS OF THE MOTOR TRANSPORT COMPANY

2020 ◽  
pp. 238-245
Author(s):  
Valentina Ivanovna Terlovaya ◽  
Elena Stepanovna Sorokina
Keyword(s):  
Road Transport ◽  
Production Costs ◽  
Enterprise Management ◽  
Accounting System ◽  
Entire Volume ◽  
Motor Transport ◽  
The Road ◽  
Transport Services ◽  
Characteristic Features ◽  
The Cost

Annotation. The mass serial nature of the road transport services performed and their uniformity led to the use of the process-based method of accounting and calculating the cost of road transport. This method has characteristic features, for example, cost accounting is carried out for each structural subdivision of a motor transport enterprise irrespective of the type of transportation performed. After the end of the reporting month, actual expenses are written off to the entire volume of performed transportation and the average cost of a unit of motor transport products is determined. Such an accounting system allows you to get information about the level of production costs only at the beginning of the month following the reporting month, which completely excludes the possibility of enterprise management to quickly respond to various overplanned and unreasonable costs during the reporting period. The article discusses the features of the technological process of production and sale of motor transport services and substantiates the possibility of practical use in motor transport enterprises of the normative method of accounting and calculation of road transport. The methods of determining the cost standards for all articles of the calculation of transport services, daily operational accounting for each vehicle of the standard cost of transportation and the value of the estimated profit received for a shift are presented. A practical example is given of using the normative method of accounting and calculating the cost of road transport on the basis of a KamAZ KVR P10k truck.

ALGORITHM OF MANAGERIAL INNOVATIONS IMPLEMENTATION AT THE WINEMAKING INDUSTRY ENTERPRISES

2019 ◽  
Vol 4 (4) ◽  
pp. 257-264
Author(s):  
Sergii SELIKHOV
Keyword(s):  
Psychological Climate ◽  
Production Costs ◽  
Communication Process ◽  
Enterprise Management ◽  
Innovative Methods ◽  
Foreign Countries ◽  
Enterprise Management System ◽  
Definition Of ◽  
The Cost

The cost of modern innovative methods in winemaking requires finding ways to optimize the use of enterprise resources and reduce production costs. Another effective way is to introduce process innovation. The purpose of the article is to substantiate the feasibility of implementing managerial innovations in wineries and to determine the algorithm for assessing the readiness of the environment for their implementation. The directions of introduction of managerial innovations are considered. The types of managerial innovations in the field of personnel management are presented: recruiting, personnel audit and personnel coaching. The experience of foreign countries in the managerial innovations implementation is considered. Aspects of the analysis of the need for managerial innovations implementation are identified: as a tool and as a consequence. The introduction features of product and technical and technological innovations are determined. The definition of the concept of «organizational lag» has been given, which reflects the implementation of industrial innovations in the old management structures and methods, which reduces both their efficiency and the enterprise as a whole. The role of communication process in the enterprise management system is considered. The algorithm of communication aspects estimation of managerial innovations implementation at the enterprises by organizational, information, technological, social and psychological subsystems is presented. The role of the organizational management structure and the information subsystem in providing effective communications is presented. The role of the human factor in the communication process is defined. Using the developed algorithm will allow to identify bottlenecks in the communication process and to determine ways of overcoming them. Depending on the problems identified, their depth, importance and urgency, various measures may be taken to improve the enterprise communication system and approaches to regulating staff work: economic stimulation, adjustment of the social and psychological climate in the team, conflict resolution, professional development and training in terms of preparing staff for innovative changes etc. Keywords: management, innovation, communication, organization, personnel, enterprise, algorithm, socio-psychological climate, conflict, labor productivity, efficiency.

scholarly journals Documentary support of the agricultural producer

2019 ◽  
Vol 11 (5) ◽  
Author(s):  
Maria Stafievskaya ◽  
Nadezhda Kurochkinа
Keyword(s):  
Crop Production ◽  
Information Source ◽  
Agricultural Products ◽  
Production Costs ◽  
Current Standard ◽  
Agricultural Producer ◽  
Agricultural Organizations ◽  
The Republic ◽  
Management Functions ◽  
The Cost

One of the significant management functions today is financial accounting. Today, farmers can independently develop primary accounting documents that would meet the requirements of legislation and internal management. The presence of workflow is an important information source for the management process. Timely information on the costs incurred is generated in the field of primary accounting as an information system for all accounting subsystems (tax, management, financial). Today, the list of primary documents is extensive, presented in unified and specialized forms, however, farmers feel the problem of establishing accurate and efficient exchange of information within the enterprise units. The article provides a critical analysis of the current standard forms of primary accounting documents used by agricultural organizations to account for costs at the present stage. The object of the study was the activity of agricultural enterprises of the Republic of Mari El. The subject of the study is the documentary support of the production and sale of agricultural products, the performance of work in crop production. This study is based on the application of methods of deduction, induction, information analysis. The analysis made it possible to identify the main shortcomings in documenting operations related to the implementation of agricultural work and to develop recommendations for their elimination. The scientific novelty is the author's recommendations on improving the primary accounting for the agricultural producer. The implementation of the proposed recommendations in the practice of accounting for agricultural organizations of the Mari El Republic will allow: • simplify the initial accounting of production costs by reducing the number of primary accounting documents; • reduce the cost of working time to prepare information about the costs for the management of organizations; • increase the reliability and efficiency of the information received on the magnitude of the costs incurred and the cost of agricultural products.

scholarly journals Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units

2020 ◽  
pp. 5-9
Author(s):  
Iryna Babich ◽  
◽  
Alona Datsiuk ◽  
Keyword(s):  
Information Needs ◽  
Production Costs ◽  
Enterprise Management ◽  
Maximum Efficiency ◽  
Accounting System ◽  
Enterprise Information ◽  
Financial Condition ◽  
Agricultural Enterprise ◽  
Study Results ◽  
The Cost

The existence of the possibility of choosing various options for the accounting methodology of certain objects from legally regulated alternatives allows to create an optimal accounting system adapted to the enterprise information needs. The purpose of the article is to disclose certain provisions of the accounting policies of an agricultural enterprise concerning the objective presentation in the accounting system of information on the costs of production units. The basic principles of choosing elements of the accounting policies of an agricultural enterprise were revealed. The study results show that it is advisable to include in the order on accounting policies also information related to ensuring control of production costs, the formation of the cost of finished products. Thus, when choosing elements of accounting policies, one should focus not only on the information needs of the accountant, but on the requests of all management personnel. This approach ensures the strengthening of accounting and analytical functions in enterprise management, allows to quickly responding to changes in the production process. It was revealed that accounting policies of an agricultural enterprise affects on: the size of the cost of crop and livestock products, profit, income tax, indicators of the financial condition of the enterprise. Therefore, the optimal model of the accounting policies of the enterprise creates the prerequisites for maximum efficiency of economic activity, forms accounting information for internal and external users. Taking into account the features of the formation of production costs disclosed in the article will contribute to the expansion of accounting and analytical support for managing the results of agricultural production.

scholarly journals KAJIAN USAHATANI BAWANG MERAH DENGAN PAKET TEKNOLOGI GOOD AGRICULTURE PRACTICES

2017 ◽  
Vol 20 (1) ◽  
pp. 13
Author(s):  
Sortha Simatupang ◽  
Tumpal Sipahutar ◽  
Andriko Noto Sutanto
Keyword(s):  
Competitive Advantage ◽  
Production Cost ◽  
Farming System ◽  
Production Costs ◽  
Selling Price ◽  
System Perspective ◽  
Gap Technology ◽  
The Cost ◽  
On Farm ◽  
North Sumatra

<p>Shallot Farming With Good Agriculture Practices Technology Package. The productivity of shallot at the farmer level in Dolok Silau Sub district, North Sumatera Province is still low that is 4-5.25 ton/ha. The area of shallot cultivation in North Sumatra continues to decrease, because the selling price of tubers often harms the farmers. This study aimed to determine the increase shallot productivity using Good Agriculture Practices (GAP) technology package. This assessment was an adaptive research in a farming system perspective with On Farm Client Oriented Adaptive Research (OFCOAR) approach. The assessment was carried out in three farmer groups in Sarang Padang Village, Dolok Silau Sub-district, North Sumatera Province, 2016. The total area of shallot farming was 1500 m2 . The GAP technology package increased production costs per hectare, but the cost of shallot production per kg became cheaper, equal to (58%) of the farmer's technological costs. B/C of GAP package was 3.21 or this value was higher than the farmer technology package by 0.60. The addition of one unit of production cost to the GAP technology package could increase revenue by 7.29 times the revenues earned by the usual technology applied by farmers. The analysis of competitive advantage showed that the minimum selling price of shallot was 6,844.9 IDR/kg. Farmers still gain a competitive advantage from shallot farming activities at production rate of 17 ton/ha with the application of GAP technology.</p><p>Keywords: shallot, package technology, GAP, production cost, revenue </p><p>ABSTRAK</p><p>Produktivitas bawang merah di tingkat petani di Kecamatan Dolok Silau, Provinsi Sumatera Utara masih rendah yaitu 4-5,25 ton/ha. Luas pertanaman bawang merah di Sumatera Utara terus berkurang, karena harga jual umbi yang sering merugikan petani. Kajian ini bertujuan untuk mengetahui peningkatan produktivitas bawang merah menggunakan paket teknologi Good Agriculture Practices (GAP). Pengkajian ini merupakan penelitian adaptif dalam perspektif sistem usahatani dengan pendekatan On Farm Client Oriented Adaptive Research (OFCOAR). Pengkajian dilaksanakan pada tiga kelompok tani di Desa Sarang Padang, Kecamatan Dolok Silau, Sumatera Utara, 2016. Luasan pertanaman bawang merah masing-masing kelompok tani 1500 m2 . Paket teknologi GAP tersebut meningkatkan biaya<br />produksi per hektar, tetapi biaya produksi bawang merah per kg menjadi lebih murah sebesar (58%) dari biaya teknologi petani. B/C paket GAP sebesar 3,21 atau nilai ini lebih tinggi dibandingkan paket teknologi petani sebesar 0,60. Penambahan satu satuan biaya produksi pada paket teknologi GAP dapat meningkatkan pendapatan sebesar 7,29 kali dari pendapatan yang diperoleh dengan teknologi yang biasa diterapkan petani. Analisis keuntungan kompetitif menunjukkan bahwa harga jual minimal bawang merah sebesar Rp6.844,9/kg. Petani masih memperoleh keuntungan kompetitif dari kegiatan usahatani bawang merah pada tingkat produksi 17 ton/ha dengan penerapan teknologi GAP.</p><p>Kata kunci: bawang merah, paket teknologi, GAP, biaya produksi, keuntungan</p>

scholarly journals Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi

2018 ◽  
Vol 5 (2) ◽  
pp. 108-113
Author(s):  
Diah Wahyuningsih ◽  
M Rifki Maulidiono
Keyword(s):  
Cost Control ◽  
Descriptive Analysis ◽  
Labor Cost ◽  
Production Costs ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Standard Procedures ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Real Costs

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis. The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that company’s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.

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