scholarly journals IMPROVING THE ACCOUNTING OF ADMINISTRATIVE EXPENSES OF COMPANIES ENGAGED IN MULTIPLE ACTIVITIES

2021 ◽  
pp. 223-229
Author(s):  
Vita Anatolievna Grekova
Keyword(s):  
Production Costs ◽  
Methodological Error ◽  
Economic Activities ◽  
Current Accounting ◽  
Trading Activities ◽  
Administrative Expenses ◽  
General Business ◽  
On Farm ◽  
A Company

Production costs and costs of selling products (works, services) are the main objects of on-farm control. Any change in them when a company conducts several activities leads to an incorrect determination of profit for each of the activities. Thus, the risk of material misstatement of production costs and sales costs increases, and hence the adoption on their basis of incorrect decisions on the future economic activities of the company. Organizationally and methodically correctly organized accounting of general business costs makes it possible to provide reliable information on the formation of the actual cost of finished products and goods. The paper analyzes unified approaches to the application of the Chart of Accounts for the financial and economic activities of organizations and the reflection of the facts of economic activity on the accounts of accounting, enshrined in the instructions for using the chart of accounts for the financial and economic activities of organizations. The analysis made it possible to identify a methodological error in the accounting of administrative and managerial expenses that arises when combining types of production activities with types of trading activities. An assessment of the information that the instructions on the use of the chart of accounts of the financial and economic activities of organizations on account 26 «General business expenses» and the actual data of the current accounting of a number of organizations that simultaneously carry out production and trade types of activities are recommended to summarize. The obtained result confirmed the overestimation of general business expenses while underestimating the costs of selling such economic entities. We see the prospect of further investigation of the problem in the elimination of the identified methodological error in accounting for administrative and management expenses with the introduction of adjustments to the instructions for using the chart of accounts of financial and economic activities of organizations.

scholarly journals SISTEM INFORMASI AKUNTANSI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI PENENTU HARGA JUAL BERBASIS WEB

2020 ◽  
Vol 13 (1) ◽  
pp. 1-9
Author(s):  
Sri Wahyuning Wahyuning ◽  
Nofi Khayati
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Accounting Information System ◽  
Cost Of Production ◽  
The Right ◽  
The Cost ◽  
A Company ◽  
D Model

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

scholarly journals Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo”

2019 ◽  
Vol 3 (1) ◽  
pp. 40-49
Author(s):  
Darno Darno
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Calculation Methods ◽  
Cost Of Production ◽  
The Cost ◽  
A Company

Companies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation.

scholarly journals PeNCEMARAN LINGKUNGAN DAN APLIKASI KEBIJAKAN PENGENDALIANNYA

Agro Ekonomi ◽  
2016 ◽  
Vol 9 (1) ◽  
pp. 8
Author(s):  
Irham Irham
Keyword(s):  
Environmental Economics ◽  
Economic Activity ◽  
Policy Instruments ◽  
Production Costs ◽  
External Costs ◽  
Economic Perspective ◽  
Economic Activities ◽  
Market Distortion ◽  
Environmental Development ◽  
A Company

This paper demonstrates that polluters not only refer to a company or individual but also includes government and society. In economic perspective, the impacts of economic activities on environment are considered externalities (external costs). In order to develop an environmentally friendly economic system, every economic activity needs to internalize the external costs as one of the components of production costs. In this regard, environmental economics plays an important role in valuing such externalities.Various policy instruments are also discussed in this paper in order to support sustainable environmental development. It is concluded that with no market distortion, market-based mechanism instrument is considered effective in protecting environment. If market distortion exists, however, regulation-based instrument is considered more effective.

scholarly journals ABOUT SOME APPROACHES TO THE DETERMINATION OF MARKET CAPITALIZATION COST OF A COMPANY WHILE PERFORMING FINANCIAL AND ECONOMIC EXAMINATION

2018 ◽  
Vol 18 ◽  
pp. 484-491
Author(s):  
K. O. Mamikonyan
Keyword(s):  
Economic Analysis ◽  
Cash Flows ◽  
Economic Activities ◽  
Factors Affecting ◽  
Market Capitalization ◽  
Investment Projects ◽  
Economic Entity ◽  
Value Determination ◽  
A Company

The article is devoted to the economic analysis of the so-called "existence of actual insolvency" in case of deliberate and false company bankruptcy. Approaches to value determination of market capitalization of an economic entity are considered, capital structure analysis and capitalization mechanisms are presented. It is emphasized that interest in this issue is justified taking into account the generation of corporate capital of emerging markets and development of capital market mechanisms. Following basic mechanisms influencing change capitalization are considered: speculative, brand, marketing, environmental, regional, as well as informative. It is demonstrated that, in practice, the forecasting of cash flows is carried out taking into account existing investment projects or company business plans by extrapolation of future cash flows for previous periods, while the indicator of used cash flows is important, and not the indicator of actual profit. Specifics of financial and economic examinations carried out in the context of both criminal cases on crimes directed against economic activity and those appointed by courts that relate to determination the amount of damage caused to a debtor or creditors as a result of the economic activities of the subjects are highlighted. The solution of the problem debated in the article can be realized only if as a result of the economic analysis the so-called concept of "existence of actual insolvency" the main causal factors affecting the market value of a company and the magnitudes of their influence will be considered separately. Thus, the approach proposed by the author will allow competent authorities initiating performing of expert researche to have a body of evidence regarding of caused damage in a large amount to a debtor or creditors as a result of deliberate or false bankruptcy.

Comparison of SVM, RF and SGD Methods for Determination of Programmer's Performance Classification Model in Social Media Activities

2020 ◽  
Vol 4 (2) ◽  
pp. 329-335
Author(s):  
Rusydi Umar ◽  
Imam Riadi ◽  
Purwono
Keyword(s):  
Social Media ◽  
Gradient Descent ◽  
Classification Model ◽  
Stochastic Gradient Descent ◽  
Support Vector ◽  
Svm Algorithm ◽  
Vector Machines ◽  
Performance Patterns ◽  
A Company

The failure of most startups in Indonesia is caused by team performance that is not solid and competent. Programmers are an integral profession in a startup team. The development of social media can be used as a strategic tool for recruiting the best programmer candidates in a company. This strategic tool is in the form of an automatic classification system of social media posting from prospective programmers. The classification results are expected to be able to predict the performance patterns of each candidate with a predicate of good or bad performance. The classification method with the best accuracy needs to be chosen in order to get an effective strategic tool so that a comparison of several methods is needed. This study compares classification methods including the Support Vector Machines (SVM) algorithm, Random Forest (RF) and Stochastic Gradient Descent (SGD). The classification results show the percentage of accuracy with k = 10 cross validation for the SVM algorithm reaches 81.3%, RF at 74.4%, and SGD at 80.1% so that the SVM method is chosen as a model of programmer performance classification on social media activities.

PELANGGARAN ETIKA BISNIS

2018 ◽  
Vol 4 (2) ◽  
pp. 37-45
Author(s):  
Nurul Qomariyah
Keyword(s):  
Adverse Effects ◽  
Business Ethics ◽  
Business Development ◽  
Basic Knowledge ◽  
Economic Activities ◽  
Market Mechanisms ◽  
Business People ◽  
Doing Business ◽  
Moral Aspect ◽  
A Company

Violations of business ethics that occur at this time, become a problem in itself. One of the factors supporting the occurrence of these violations is due to lack of basic knowledge about business ethics and the freedom of business people in carrying out economic activities, as a result many business people are competing in improving market mechanisms, Business should be assessed from a moral standpoint, just like all other human activities also seen from a moral standpoint. Because when not looking at the moral aspect of doing business, business people only think about how to increase sales turnover, and not only increase turnover, but also do things that are not ethical, such as: bribery, corruption, collusion and nepotism, it makes people uneasy . Adverse effects that will occur if a company is immoral and enforces the norms that apply in business ethics then it can have an impact on consumers' distrust of their products and can complicate business development again. Key words : Violation, Bussines ethic, case

Actual issues of valuation of businesses of the economic entity

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider
Keyword(s):  
Discount Rate ◽  
Accurate Prediction ◽  
Economic Activities ◽  
Business Valuation ◽  
Economic Entity ◽  
The World ◽  
Definition Of

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.

scholarly journals Using seed respiration as a tool for calculating optimal soaking times for ‘on-farm’ seed priming of barley (Hordeum vulgare)

2021 ◽  
pp. 1-9
Author(s):  
Javier Carrillo-Reche ◽  
Adrian C. Newton ◽  
Richard S. Quilliam
Keyword(s):  
Morphological Changes ◽  
Low Cost ◽  
Germination Rate ◽  
Seed Priming ◽  
Embryonic Axes ◽  
Seedling Vigour ◽  
Soaking Time ◽  
On Farm ◽  
Seed Respiration

Abstract A low-cost technique named ‘on-farm’ seed priming is increasingly being recognized as an effective approach to maximize crop establishment. It consists of anaerobically soaking seeds in water before sowing resulting in rapid and uniform germination, and enhanced seedling vigour. The extent of these benefits depends on the soaking time. The current determination of optimal soaking time by germination assays and mini-plot trials is resource-intensive, as it is species/genotype-specific. This study aimed to determine the potential of the seed respiration rate (an indicator of metabolic activity) and seed morphological changes during barley priming as predictors of the priming benefits and, thus, facilitate the determination of optimal soaking times. A series of germination tests revealed that the germination rate is mostly attributable to the rapid hydration of embryo tissues, as the highest gains in the germination rate occurred before the resumption of respiration. Germination uniformity, however, was not significantly improved until seeds were primed for at least 8 h, that is, after a first respiration burst was initiated. The maximum seedling vigour was attained when the priming was stopped just before the beginning of the differentiation of embryonic axes (20 h) after which vigour began to decrease (‘over-priming’). The onset of embryonic axis elongation was preceded by a second respiration burst, which can be used as a marker for priming optimization. Thus, monitoring of seed respiration provides a rapid and inexpensive alternative to the current practice. The method could be carried out by agricultural institutions to provide recommended optimal soaking times for the common barley varieties within a specific region.

On-farm Development of Potato Production from True Seed in Indonesia

1992 ◽  
Vol 28 (1) ◽  
pp. 31-39 ◽  
Author(s):  
N. Gunadi ◽  
M. J. Potts ◽  
R. Sinung-Basuki ◽  
Greta A. Watson
Keyword(s):  
Production Systems ◽  
Potato Production ◽  
Production Costs ◽  
Potato Seed ◽  
True Potato Seed ◽  
Yield Difference ◽  
Tuber Crop ◽  
On Farm ◽  
Comparable Quality ◽  
Better Than

SummaryThree seasons of on-farm experimentation to develop potato production from botanical or true potato seed (TPS) under cool fertile conditions in West Java, Indonesia, are described. Twenty-three farmers experimented with two production systems: use of transplants, and use of seedling tubers produced in nursery beds. There was little yield difference between the systems, but an apparent progeny × system × season interaction was observed. All progenies were more resistant to late blight than the present cultivars grown from tubers. Appropriate matching of progeny and system gave seed of comparable quality with, but total yields slightly less than, certified imported seed of cv. Granola. Ware quality was slightly better than that of cv. Granola. Production costs were markedly less than for a tuber crop, making TPS ideal for small, resource-poor farmers.

scholarly journals Company Changing Status and Its Linking to Competitiveness

2015 ◽  
Vol 53 (1) ◽  
pp. 1-17
Author(s):  
Dragana Radenković-Jocić ◽  
Ivan Barun
Keyword(s):  
Mergers And Acquisitions ◽  
Legal Framework ◽  
Decision Makers ◽  
Economic Activities ◽  
Economic Interests ◽  
Eu Legislation ◽  
The Republic ◽  
The Right ◽  
A Company ◽  
The Eu

Abstract The authors present the issues and challenges related to the changes in status of a company and its impact on competitiveness. Status changes of companies, mostly mergers and acquisitions of companies, are one of the ways in which capital owners and management direct economic activities with the aim of maximizing profits. In order to make the right and justified decision, in terms of achieving the economic interests of the company, it is essential to know the laws and regulations in this area. This paper should provide answers on various questions which will be presented to decision makers in every company, considering status changes. Bearing in mind that the question of status changes often associated with an international element, the authors will pay special attention on the EU legislation and current legal framework in the Republic of Serbia.

Sign in / Sign up

Export Citation Format

Share Document