scholarly journals Organization of accounting and control of finished products of the enterprise

2020 ◽  
pp. 157-163
Author(s):  
Ivan Balaniuk ◽  
Olha Hryhoriv ◽  
Tetiana Ivanyuk

Purpose. The aim of the article is to reveal theoretical bases of organization of accounting and control of finished products of the enterprise. Methodology of research. General scientific and special methods are used to achieve this goal: the dialectical method of scientific knowledge – to consider the nature of the finished product, to determine the main aspects of the organization of accounting and control of finished products; synthesis – for the classification of finished products; graphic – to visually display of the obtained results; abstract logical method – for the formation of conclusions and suggestions of the study. Findings. Various interpretations regarding the definition of the essence of “finished products” are considered in the article. The classification of finished products by form, level of readiness and technological complexity has been formed. The formation of finished product accounting at the enterprise is investigated. The features of the formation of a control system for the movement of finished products of the enterprise are considered. The main aspects of the organization of accounting for finished products are identified and typical correspondence for the accounting of products at the enterprise is proposed. Originality. The interpretation of the concept of “finished products” is systematized and generalized. It is proposed to consider the finished product as a product that has passed all production stages, meets all the delivered quality and technical characteristics and can be deposited for storage or immediately sold to the customer or buyer. An updated classification of finished products is proposed. Recommendations are developed to improve the control system of the entity. Practical value. The expediency of studying and further developing the process of organizing the accounting and control of finished products is proved. The results of the study can be used by industrial enterprises in the production and sale of products. Key words: finished products; production; system control; profit; sales.

Author(s):  
Grzegorz Dec ◽  

In the paper is presented review of some approaches corelated with subject of using fractional derivatives in control system theory. Popular algorithms used in the industry are presented, along with relating designing methodology. Using of fractional derivatives calculations is relatively new concept, but constantly getting increasing interest. Deliberation in recent years indicate that many scientific problems like thermodynamic or biology problems can be well considered and modeled by fractional order derivatives. On the market there is available tools that support a processes of identification and regulators designing, based on experimental data. One of such tools are toolbox CRONE for MATLAB, which contains three modules: mathematical, identifying, system control designing. That toolbox allows implementation of CRONE regulators with different level of complexity. Other tool is FOMCON, which also is a toolbox for MATLAB and it is based on already existed toolbox FOTF. FOMCON allows to identifying of control system and PIλDµ regulator designing. This article is aiming to present current state of art, discussion about existing tools and concepts correlated with fractional order derivatives and their usage in control system theory, like: gamma function, definition of fractional derivative, Laplace transform and basics of control system theory.


2018 ◽  
Vol 9 (1) ◽  
pp. 210
Author(s):  
Nikita K. POPADYUK ◽  
Olga V. PANINA ◽  
Sergey G. EREMIN ◽  
Andrey I. GALKIN ◽  
Alexander A. SAVELYEV

Research of features of financial and legal incentives of investment activities in the regions. Methodological basis of the study raised issues were the following: general scientific methods of cognition generalization, analogy, analysis and synthesis, elaboration, comparison, logical method, etc. Conducted interdisciplinary analysis of literature and sources on stimulating investment activities, with particular emphasis given to the Institute financial and legal incentives. Formed the author's definition of the term ʼfinancial and legal stimulus of investment activity of regionsʼ. Studied types of financial and legal incentives of investment activities of the regions. Analyzed regional legislation and judicial practice on the subject of study places financial incentives in the legal field of regional legislation. Identified conflicts in the system of financial and legal incentives of investment activities of the regions. A proposal to optimize the preliminary control of the Prosecutor's offices of the legality of the investment legislation, in particular, the structure of which has different financial and legal incentives of investment activities in Russian regions.


2011 ◽  
Vol 328-330 ◽  
pp. 2023-2026
Author(s):  
Ying Xu ◽  
Tao Li

The oil-gas-water three-phase flow experimental apparatus in key laboratory of process monitoring and control in Tianjin University is a set of indoor small experimental device, which can simulate oil wells, simulate the pipeline transport of multiphase flow and study the experiment of multiphase flow. The device includes energy power dynamic systems, measurement pipelines systems, multiphase flow test pipelines system, control valves, sampling and control system platform. The software of the control system is mixed programming between the configuration software MCGS and the Visual Basic.


2012 ◽  
Vol 249-250 ◽  
pp. 610-615
Author(s):  
Shu Fa Chen ◽  
Cheng Long Feng ◽  
Shi Ping Zhang

Based on domestic and foreign research situations of variable-rate fertilizing technology, the overall structure and working mechanism of variable-rate fertilizing machine were described, control content and strategy of control system were studied, AT89C5 SCM was used as a core control element in control system, control system hardware and software were designed and integrated. Variable-rate fertilizing experiments in space and paddy field showed that working efficiency of the spreader was up to 6 hm2/h, fertilizing error was less than 5%, fertilizing stability variation coefficient was less than 6.2%, working performance and control system design of the fertilizer can satisfy the demand of variable-rate fertilization in paddy field.


Author(s):  
Olga Nykolyuk

The transformation of modern scientific paradigm requires the adaptation of traditional theories of the firm competitiveness to new economic conditions. The aim of the study is to develop conceptual principles of enterprise’s competitiveness management, which are based on the definition of this term and includes a system of principles, functions, models and management mechanism. Formation of the concept involves the use of systematic approach to research. Principles of management by enterprise's competitiveness are allocated based on purpose of management, managed, managing systems and their interaction. Functions are determined by following stages: achieving the goals, developing of management system, aims to ensure competitiveness, characteristic of administrative actions. Model of control the competitiveness reflects the flows of management information and control system (administration unit) and manageable (economic process of the enterprise). Control mechanism includes appropriate methods (economic and psychological), levers (price, quality, brand, branding, logo, motto) and incentives (economic, moral, administrative, creative).


Author(s):  
Сергій Риндін-Баранов

The article analyzes the economic essence of such an important component for any enterprise as economic security. The importance of protecting the enterprise from all sorts of threats, as well as the need for their constant monitoring, is substantiated. The need to ensure the economic security of the enterprise is determined not only at the enterprise level, but also at the state security level. Two main approaches to the definition of the concept of "economic security" were identified, on the basis of which a definition was given of the concept of "economic security of the enterprise" in modern conditions of functioning on the Ukrainian market. The term “threats” was analyzed, on the basis of which the term “threat to the economic security of an enterprise” was defined. A classification and ranking of threats was formed depending on their nature and the degree of danger they represent. Based on the classification of threats, it was concluded that, in addition to common global threats, threats for each enterprise have certain characteristics depending on its type and nature of activity. It was concluded that the factors of formation of dangers and threats to the activities of the enterprise can be considered from different points of view, depending on the sphere of formation, mechanisms of influence and the possibility of forecasting. Based on the above definition, the causes of global threats, as well as threats at enterprises, are formed, a classification of factors that form threats is given. Given the problems of industrial enterprises in Ukraine, specific threats to industrial enterprises were examined on the basis of criteria put forward by various scientists. It was concluded that threats to the economic security of the enterprise overlap and intertwine, which leads to certain difficulties in identifying them when constructing economic security systems and identifying the subjects and objects of economic security.


2021 ◽  
Vol 10 (40) ◽  
pp. 253-264
Author(s):  
Roman Sherstiuk ◽  
Eduard Malevski ◽  
Nataliia Marynenko ◽  
Olha Pavlykivska ◽  
Liliya Melnyk

In this paper, the authors demonstrated that the industrial enterprises development is impossible without evaluating changes that occur with technological and manufacturing sector enterprises by external and internal factors. As a result of this study on the ratio of different types of external and internal changes, the authors developed a classification of typical situations in which the technological and production sphere of the enterprise. To address the evaluation of changes in the paper developed a set of models assessing the impact of natural and artificial changes to enterprise development based on consideration of the consequences of different rates of technological and industrial areas researched the company and its competitors and provides a definition of the type of the current situation in which the industrial an enterprise that provides grounds for the development of appropriate strategies and measures for its development.


Author(s):  
Dmitry Shchukin

The subject of research – risks in the activity of industrial enterprises: essence and classification.The purpose of the article is to study existing approaches to the interpretation of the concept of “risk” and develop its own definition of “risk”, analysis and classification of risks arising in the activities of industrial enterprises, the development of its own classification of the most common and actual risks of an industrial enterprise. Methodology of work – used methods of synthesis, analysis and synthesis (in the study of approaches to the interpretation of the concept of “risk” and the classification of risks of an industrial enterprise), expert methods of evaluation (in determining the most common and actual risks of an industrial enterprise). The results of the work – the proposed their own: the definition of the concept of “risk” and the classification of the most common and actual risks of an industrial enterprise. Conclusions – in modern scientific thought there is no single approach and the only universal definition of the “risk” category. This state of affairs is caused by the complexity of this category, the peculiarities of the research of scholars, in the context of which this category is considered. According to the research, we came to the conclusion that the risk is uncertainty, which causes a potential deviation from the planned goals and expected results.


2003 ◽  
Vol 14 (7) ◽  
pp. 599-609 ◽  
Author(s):  
C.K. Fan ◽  
T.N. Wong

A flexible manufacturing system (FMS) is a complex manufacturing system and it demands a robust control software for its scheduling, planning and control functions. This paper describes the development of an agent‐based infrastructure for the control of a cellular FMS. The FMS in this project is a flexible assembly cell (FAC), comprising two assembly robots and a conveyor system. The aim is to establish a multi‐agent control system with good expandability and to be able to cope with dynamic changes in the FAC. The proposed agent‐based FAC control system comprises a collection of agents implemented in a distributed control network. The approach of the agent design is based on the object‐oriented modelling technique. According to the proposed control architecture, a standard agent template has been designed for the establishment of individual agents in the agent‐based system.


2021 ◽  
Vol 8 (4) ◽  
pp. 6-17
Author(s):  
R. P. Bulyga ◽  
I. V. Safonova

The rapid development of blockchain allows us to refresh and update our technological approaches to the formation of business information. According to experts future blockchain ecosystems will form a different philosophy of organizing financial and management accounting. The aim of the study is to identify trends in the development of blockchain technology, forecast the consequences of its application in the accounting and information area of economic entities. Its methodology is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, the method of analogies and grouping. The paper provides an overview of studies of authoritative global platforms about the potential of using blockchain technology and distributed ledgers in the financial, economic, accounting and control spheres. The authors analyzed global initiatives for the development of blockchain technology which actively had being discussed in the world community. The essence and approaches to the definition of blockchain are shown, as well as the classification of blockchain systems types. The trends in the development of blockchain in the field of management activities and the potential possibilities of its application at certain stages of the accounting process are revealed. It is concluded that the use of a blockchain system is an effective platform for the information exchange between economic entities, ensuring its reliability, safety and transparency, forming an instrumental basis for the transactional accounting development. The study may be of interest to national regulators, investors and financial market participants, as well as international business and professional communities.


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