scholarly journals Practical Value of Accounting Information in Cost Accounting

Author(s):  
Rakhmonali Rasulovich Obidov ◽  

This article describes accounting information and its importance in enterprises in its clustered system. Currently, there is a need to control costs and revenues, to develop a single information space model for organizations and institutions. Management decisions made by managers in these organizations determine the future fate of the enterprise, which requires the proper organization of accounting.

2019 ◽  
Vol 2019 (47) ◽  
pp. 80-86
Author(s):  
V.O. Filatov ◽  
◽  
A.L. Yerokhin ◽  
O.V. Zolotukhin ◽  
M.S. Kudryavtseva ◽  
...  

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.


2006 ◽  
Vol 21 (4) ◽  
pp. 417-430 ◽  
Author(s):  
Marlys Gascho Lipe

To increase accessibility, cases published in Issues in Accounting Education from its inception through November 2006 are categorized by course area. Course categories include accounting information systems, auditing, financial accounting, managerial/cost accounting, and taxation. Specific course topics addressed in each case are identified. Additional tables list cases addressing ethical issues and cases using governmental or not-for-profit entities and firms in the service sector.


2003 ◽  
Vol 17 (1) ◽  
pp. 43-61 ◽  
Author(s):  
Peter Verdaasdonk

Present accounting data models such as the Resource-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require dynamic descriptions of the consequences of alternative future courses of actions and the resulting events. Therefore, a new object-oriented model is presented that enables the use of ex ante accounting data for this purpose. In comparison to the REA model, the object-oriented model presented in this paper includes new static aspects as “recipes,” “potential contracts,” and “reservations,” together with behavioral aspects expressed as theoretical scripts for the retrieval of relevant accounting data.


2019 ◽  
Vol 46 (1A) ◽  
pp. 99-103 ◽  
Author(s):  
R.S. Tubbs

ABSTRACT Many guidelines for agronomic management of peanut (Arachis hypogaea L.) are well-established when considered individually. However, crop productivity is typically driven by more than one variable and the interactions of multiple practices are not as easily derived. With an ever-changing availability of new cultivars with greater disease resistance, improved yield and/or grade potential, and varying growth characteristics, there is a steady need for agronomic research in both the immediate and distant futures. In some cases, traditional agronomic experimentation on variables such as rotations, tillage and land management, timing of planting, row pattern and spacing, seeding rate, irrigation, plant growth regulators, inoculant/biological products and fertilization need to be revisited every several years when a new cultivar becomes commercially relevant. This is especially true with differing climates and soil types in various growing regions. The effects of climate and weather along with pest pressure, pest management programs, and maturity characteristics of cultivars are also drawing the attention of peanut agronomists to improve predictability of optimum maturity. Yet, peanut agronomists are also attempting to adapt new ideas to assist with management decisions and increase revenue potential for growers to stay competitive in a very volatile commodity market domestically and with fluctuating export opportunities. The adoption of technologies such as GPS guidance, seed monitors, aerial imagery, and variable rate planting or spraying equipment are becoming more common to assist growers with better precision in planting and digging practices, ensuring proper seed placement, and assessing problematic areas in the field for site-specific in-season management decisions. So many excellent achievements have been made through the collaborations of scientists of the American Peanut Research and Education Society over the last 50 years, and there is no doubt that similar collaborations remain strong throughout the current membership to lead us into the future.


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