scholarly journals Rachunek kosztów instytucji kultury w świetle badań literaturowych

2021 ◽  
Vol 22 (1) ◽  
pp. 15-25
Author(s):  
Wioletta Turowska ◽  
Roman Kotapski
Keyword(s):  
Cost Accounting ◽  
Cultural Institutions ◽  
Literature Research ◽  
Poor State ◽  
Starting Point ◽  
The Subject ◽  
State Of Research ◽  
The Cost

Cost Accounting of Cultural Institutions in Literature Research The article deals with selected issues associated with cost accounting of cultural institutions in view of literature research. The authors describe and analyse available national monographs as well as scientific and specialist articles. In principle, the analysis reveals a poor state of research on the issues related to the cost of cultural institutions. The deficiencies in literature, combined with the necessity to propose scientific and practical solutions to meet the management needs of cultural institutions, makes it necessary to expand the study of cost accounting in such entities. The aim of the article is to assess the existing acquis in the area of cost accounting in cultural institutions as well as to provide a starting point for discussing the issues associated with the subject.

THE DARK AGES OF COST ACCOUNTING: THE ROLE OF MISCUES IN THE LITERATURE

1987 ◽  
Vol 14 (2) ◽  
pp. 1-18 ◽  
Author(s):  
George J. Staubus
Keyword(s):  
Cost Accounting ◽  
Theoretical Development ◽  
American Institute ◽  
Poor State ◽  
Dark Ages ◽  
Rational Allocation ◽  
Critical Issues ◽  
Definition Of ◽  
The Cost

The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved. Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the “miscues” are J. M. Clark's emphasis on different costs for different purposes in his Studies in the Economics of Overhead Costs; Paton and Littleton's difficulties in clarifying the cost concept; the American Institute of Accountants' definition of depreciation accounting as systematic and rational allocation; the direct/variable costing literature; and the rejection of allocation. An effort is made to show how each of those miscues harmed the cause of cost accounting.

scholarly journals Analysis of approaches to determining the cost of production

VUZF Review ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 106-112
Author(s):  
Anatolii Loishyn ◽  
Oleksandr Shevchenko ◽  
Ivan Troyan ◽  
Volodymyr Mazur
Keyword(s):  
Economic Activity ◽  
Production Efficiency ◽  
Product Formation ◽  
Subject Area ◽  
Production Costs ◽  
Starting Point ◽  
Scientific Papers ◽  
The Subject ◽  
Cost Of Production ◽  
The Cost

The article is of interest to managers and scientists involved in the study of dealing with determining the cost of production in all economic activity areas, regardless of the organization’s ownership. The article has a theoretical nature and aims to generalize the current understanding of the formation of production costs. The article aims to analyse the production cost in further search for scientifically sound ways to clarify it. To achieve the article's goal, an analysis of many publications from the subject publication was conducted. A large number of scientific papers in this field have been established. The article analyses the components of product formation, briefly characterise them. It is determined that the cost of marketable products is calculated on the basis of cost elements reflected in the estimate. The question of the formation of the prime cost of production of the enterprise is investigated. It is determined that the cost of production is one of the most multifaceted indicators of economic activity of enterprises that characterises the work of enterprises and organisations. The article emphasises that the cost of products (services) comprehensively characterises the use of all enterprise resources of the enterprise, it is one of the most critical indicators of production efficiency at the enterprise, and it is reflected. The article is the starting point in a thorough study of the formation of production costs to improve the existing methodology of the subject area.

Sales and other revenues 9. Profit and loss accounts and results of operations In fact, there were two charts of accounts: a complete one with ten classes for companies which used cost accounting, and a simplified one without the cost accounting classes (numbers 5, 6 and 7) for others. Due to the integration of cost accounting into the accounting chart, there had to be two formats for the trading account and two for the profit and loss account: one set of state­ ments classifying expenses by destination (functions) for compa­ nies using the cost accounting classes, and another classifying ex­ penses by nature for companies which did not use these classes. The 1942 French Plan was developed on the basis of a docu­ ment prepared by Chezlepretre, a Vichy government senior civil servant within the Ministere de I’lzconomie Nationale et des Fi­ nances, who had been trained as a statistician [Standish, 1990, p. 346]. Chezlepretre had probably drawn up his Plan using the 1937 Goering Plan as a starting point since it had the only official chart of accounts in use at the time. In fact, there are similarities be­ tween the German and the 1942 French charts. In both the German and French charts, cost accounting was integrated with financial accounting. This arrangement of ac­ counts reflected Schmalenbach's conception, in which the chart of accounts follows the cycle of manufacturing activity: first, capital is raised and invested in fixed and current assets; then, materials are purchased and processed to create products that are sold; and lastly, all accounting elements are assembled in class 9 for the periodic closing of the books. However, even if the German and the 1942 French charts of accounts were similar, the French influence had impact in two areas of the 1942 Plan: product costing and the standard balance sheet. The resulting characteristics were later retained in the 1947 Plan. First the latest innovations in French cost accounting were embodied in the 1942 Plan. The homogeneous sections method, developed and defined by Lieutenant-Colonel Rimailho in a 1928 pamphlet under the aegis of the Commission Generale d'Organisation Scientifique du Travail (C.E.G.O.S.), was to be used in computing product costs. This method was concerned with the allocation of indirect charges to product costs. These charges were to be accumulated in various accounting units or sections (such as a division of the enterprise or a specific activity like distribution). Then, section costs were charged to product costs using a chosen work unit (unite d’oeuvre) as basis of allocation (such as kilome­

2014 ◽  
pp. 340-340
Keyword(s):  
Specific Activity ◽  
Balance Sheet ◽  
Cost Accounting ◽  
Product Costing ◽  
Starting Point ◽  
Manufacturing Activity ◽  
Accounting Units ◽  
The Cost ◽  
Product Costs ◽  
Senior Civil Servant

Audience development in the migratory society Insights for cultural institutions based on current research

2018 ◽  
Vol 4 (1) ◽  
pp. 55-70
Author(s):  
Vera Allmanritter
Keyword(s):  
Qualitative Study ◽  
Development Strategies ◽  
Audience Research ◽  
Cultural Institutions ◽  
Specific Group ◽  
Cultural Management ◽  
Current State ◽  
The Subject ◽  
State Of Research ◽  
Audience Development

AbstractBarely a decade ago cultural management in Germany recognized migrants and their descendants as an important audience segment in the strategic planning of cultural institutions. Since then, empirical audience research has focused on this issue and cultural institutions have been active in trying to develop audience development strategies for this specific group. However, it is clear that many institutions are still facing difficulties while dealing with the subject practically. The aim of this article is to provide a deeper understanding of the issue’s complexity; it wishes to focus on the current state of research in Germany and provide implications for cultural management. It includes the results of a recently published qualitative study of the author that indicates it is the combination of a milieu-oriented and a national/ethnic-based approach that increases the chances of future audience development strategies for the growing target group with a migrant background.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Renovating the View of Cost Sharing for the Underground Low Voltage Cable Projects in Hanoi

2019 ◽  
Vol 35 (5E) ◽  
Author(s):  
Pham Thi Thu Ha ◽  
Phan Dieu Huong
Keyword(s):  
Willingness To Pay ◽  
Cost Sharing ◽  
Low Voltage ◽  
Power Grid ◽  
Field Studies ◽  
Power Industry ◽  
Well Field ◽  
The Subject ◽  
Sharing Responsibility ◽  
The Cost

Underground power grid projects in Hanoi is so urgent that it requires immediate implementation. To synchronously and quickly implement the underground power grid projects, people in charge should not follow the outdated perspectives of just including the power industry, but also need to call for the support and cost sharing responsibility from consumers. This paper aims at approaching the subject both from the producers and consumers’ perspectives to together sharing the cost of putting the power grid underground not only in Hanoi but other metropolitans in Vietnam as well. Field studies (including 104 families) at Hoan Kiem District, Hanoi and CBA method were applied to investigate the willingness to pay (WTP) level of consumers to share the cost with the power industry for the underground power grid projects in Hanoi. The overview of the results shows that cost for the underground power grid in Hoan Kiem District ranging from 30,000 VND/household/month to 46,000VND/household/month. On the other hand, the willingness to pay of a typical household of four people within Hoan Kiem District ranges from 17,000VND/month to 24,000VND/month, with the most favorable method of annual payment within a detailed timeline.

Statistical Evaluation for claims and disputes in construction contracts

2017 ◽  
Vol 5 (2) ◽  
pp. 80-96
Author(s):  
Raid Saleem Abd Ali ◽  
Nooran kanaan Yassin
Keyword(s):  
Construction Projects ◽  
Statistical Evaluation ◽  
Relative Importance ◽  
Minimum Level ◽  
Construction Contracts ◽  
Long Period ◽  
Price Schedule ◽  
Questionnaire Form ◽  
The Subject ◽  
The Cost

This research aims to diagnose and identify the causes of claims and disputes between the contractor and the employer, also review the methods used to resolve disputes in construction contracts. In order to achieve the goal of the research, scientific methodology is followed to collect information and data on the subject of claims and disputes in construction projects in Iraq through personal interviews and questionnaire form. The most important results in this research are: the price schedule contract as a kind of competitive contracts is the most important and guarantee for the completion of minimum level of claims and disputes with relative importance of (84.1), compared with the (cost plus a percentage of the cost contract) as a kind of negotiating contracts is the most relative importance of (79.6), and the turnkey contract as a kind of special contracts is the most relative importance of (74.2). The  contractor and  his agents are one of the most influence sources in occurring claims and disputes in construction contracts with relative importance of (77.4) followed by the contract documents with relative importance of (74.2) and then the employer with relative importance of (73.2). In addition to the long period of litigation and the multiplicity of veto grades are most negative when contractual disputes have resolved by it, and with relative importance of (86), followed by the large number of issues and lack of efficiency and specialty of Judges with relative importance (78.4). Finally, the direct negotiation method (relative importance of 77) is one of the most friendly settlement ways favored by conflicted parties, while the resolution of disputes and claims board (relative importance of 10) occupied the last rank in the friendly settlement ways.

أسلوب التعليل القرآني وبعض آثاره التعليمية (The Principles of Qur’anic Argumentation and Its Educational Effects)

2017 ◽  
Vol 14 (1) ◽  
pp. 1-33
Author(s):  
رضوان جمال الأطرش ◽  
نجوى نايف شكوكاني
Keyword(s):  
Analytical Method ◽  
New Age ◽  
Traditional Education ◽  
Inductive Method ◽  
Education Effect ◽  
Starting Point ◽  
Innovative Thinking ◽  
The Subject ◽  
Practical Impact ◽  
Education Process

        الملخّص      هدف هذا البحث إبراز إمكانية التأثر العملي بأسلوب التعليل في القرآن الكريم، ومحاولة البحث في تطبيقاته في واقع العملية التعليمية من العالم والمتعلم، بحيث لم يقتصر على الدراسة اللغوية أو الأصولية النظرية؛ وخصوصاً بعد التعريف بهذا الأسلوب وأدواته وأهميته وبيان اللوازم الخاصة للعالم والمتعلم للتأثر به، وقد تم ذلك من خلال استخدام المنهج الاستقرائي بتتبع أعمال العلماء في ذلك وتم رصد أقوال المفسرين فيما يتعلق بالأساليب البيانية وآيات التعليل ووجوه الإعجاز القرآني، ومن ثم استُخدم المنهج التحليلي لإثبات ذلك الأثر وإثبات وجود إشارات وأدلة على مظاهر التأثر؛ واستنتاج حقيقة إمكانية استمرارية البحث في كل أدوات وآيات ومواضيع ذلك الأسلوب بنفس الطريقة التي تمّ طرحُها، مما يثري هذا المجال، ويفتح العقول ويدفعها للنظر والتدبر والبحث في آي القرآن، وفي كل المناحي، منطلقةً من فكر التجديد، والإفادة من مستجدات العصر وعلومه ضمن ضوابط العقيدة الغراء والشرع الحنيف. الكلمات المفتاحية: أسلوب التعليل، أدوات أسلوب التعليل، التدبر، التعليم التقليدي، أثر.  Abstract This study intends to highlight the possible practical impact of the principles of argumentation found in the Qur’an. The study attempts to apply the principles on the actual education process of the scholars and students without limiting it to linguistic studies or theoretical principles. This was done after introducing the principles of reasoning, its tools, its importance, and disclosing the special requirements for the scholars and students in order to be influenced by the latter principles.  The work used inductive method to track the works of the scholars on the subject and observe the opinions of the Qur’an-commentators in relation to principles of explanation, verses of argument, and aspects of Qur’anic Inimitability. Analytical method was used to establish the impacts of the Qur’anic arguments; to prove the presence of signs and evidences for the manifestation of the impacts; and to make the continuity of this research possible in all the tools, verses and topics related to the principles of Qur’anic argument. Among those things that enrich this work is that it opens the minds, and pushes it to ponder and study the verses of the Qur’an. For every direction it becomes the starting point for the innovative thinking, and benefit for the new age and its sciences while maintaining the harmony with the principles of creed and the true SharÊ‘ah. Keywords: Principles of Argumentation, Tools of Argumentation Principles, Thinking, Traditional Education, Effect.

FUNCTIONING OF THE MENTAL DEFENSES IN THE CONDUCT OF INTERROGATION WITHIN THE CRIMINAL PROCESS

2018 ◽  
Vol 28 (6) ◽  
pp. 2161-2165
Author(s):  
Hristo Ivanov Popnikolov
Keyword(s):  
Objective Assessment ◽  
Critical Conditions ◽  
Criminal Process ◽  
External Influences ◽  
Administration Of Justice ◽  
Individual Protection ◽  
The Subject ◽  
The Individual ◽  
The Cost ◽  
Subjective Side

From the subject presented in the report it is evident that the pre-trial and the court bodies may, to some extent, be influenced both by the person of the accused and by his competence to participate in the criminal process. In this regard as an expert, the psychologist can offer invaluable assistance. Each expertise would assist all actors involved in the administration of justice on their objective assessment of the offenders, the understanding of their individual protection and the inherent self-justification during procedural actions. The involvement of psychologists in the criminal process is key to establishing the truth in the investigation, because every crime as an act has a subjective side, expressed in the psychic attitude of the perpetrator to the committed act. Establishing these psychological motives is a key point in the criminal process with a view to establishing the truth.Psychological protection stabilizes the personality in the critical conditions of counteraction, related to the elimination of the experiences of tension, anxiety, stress and frustration, leading to maximum mobilization of its resources and at the same time to their overpayment. Thus, the individual who is the subject of the process action is protected against the adverse external influences, but at the cost of a lot of effort and enormous loss of nervous-mental energy, which increases his own vulnerability instead of contributing to its reduction. The appearance and functioning of psychological protection can be significantly impeded by the interaction of the investigator with the accused. Even more complicated is the situation when it breaks the communication contact that may arise in the psychological alienation and self-isolation of the accused due to the desire to protect himself.Protective psychological dominance is a real psychic activity that investigators, investigators, investigators and judges need to take into account in order to effectively deal with their task and to overcome the resistance of the investigated persons and in a time to prove in a lawful and moral way their guilt and participation in the commitment of the crimes.

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