scholarly journals CURRENT PROBLEMS IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN TEMPORARY STORAGE WAREHOUSES (TSW)

2021 ◽  
Vol 81 (2) ◽  
pp. 16-24
Author(s):  
A.K. Yerzhanov ◽  
◽  
K.T. Taigashinova ◽  
Keyword(s):  
Management Accounting ◽  
Competitive Advantages ◽  
Management Decisions ◽  
Logistics System ◽  
Information Base ◽  
Temporary Storage ◽  
Operational Management ◽  
The Cost

The priority tasks for improving the system of accounting and information base, analytical service for making optimal operational management decisions in increasing the competitive advantages and profitability of temporary storage warehouses (TSW) services in the logistics system are identified. The authors note that for each warehouse that has its own purpose, there is a methodology for accounting for the cost of storing goods (except for the service of ser-vices) and a mechanism for calculating the total of services performed by each warehouse is nec-essary. Accounting and distribution of overhead costs in transport has its own characteristics. For many years of development of the management accounting methodology, a number of meth-ods for solving the problems of overhead distribution have been developed.

scholarly journals ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

2020 ◽  
pp. 89-93
Author(s):  
E. Yu. Knyazeva ◽  
O. S. Dyakonova
Keyword(s):  
Management Accounting ◽  
Cash Flows ◽  
Accounting System ◽  
Competitive Advantages ◽  
Management Decisions ◽  
Logistics System ◽  
Management Accounting System

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.

Management accounting as an information base for making management decisions

2021 ◽  
pp. 24-36
Author(s):  
E. I. Kostyukova ◽  
V. S. Germanova ◽  
K. Y. Bushlina ◽  
V. I. Khoruzhy
Keyword(s):  
Economic Crisis ◽  
Economic Efficiency ◽  
Management Accounting ◽  
Accounting System ◽  
Management Decisions ◽  
Information Base ◽  
Operational Management ◽  
Information Database ◽  
Main Factor ◽  
Management Accounting System

This article discusses topical issues of management accounting in agriculture in the form of an information database for making management decisions in the context of economic crisis processes. The main factor of the management accounting system is its economic efficiency, that is, the benefits that are used to use the resources of the management accounting system, through the use of quality resources of the used operational management decisions. Rules for choosing management decisions of agricultural organizations.

scholarly journals MANAGEMENT ACCOUNTING AS A TOOL TO ENHANCE THE INFORMATION BASE FOR MAKING MANAGEMENT DECISIONS AT THE ENTERPRISE

2019 ◽  
Vol 1 (323) ◽  
pp. 239-246
Author(s):  
R.K Turysbekova ◽  
◽  
G.B Konysbaeva ◽  
Dyrka Stefan ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
Management Decisions ◽  
Information Base

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.

Effective outsourcing

2020 ◽  
Author(s):  
Nadezhda Rodinova ◽  
Vladimir Ostrouhov ◽  
Vladimir Bereznyakovsky ◽  
Irina Petrova
Keyword(s):  
Management System ◽  
Business Processes ◽  
Management Decisions ◽  
Economic Mechanism ◽  
Use Of Resources ◽  
Operational Management

The tutorial is aimed at the problems of using outsourcing as a factor of the reorganization of business processes of an enterprise to achieve efficient use of resources and competitiveness of the enterprise. The article reveals the organizational and economic mechanism for making management decisions on the transfer of individual business processes of enterprises to outsourcing, which contributes to their operational management in the management system.

scholarly journals Evaluating the Economic Viability of Agricultural Pellets to Supplement the Current Global Wood Pellets Supply for Bioenergy Production

Energies ◽  
2021 ◽  
Vol 14 (8) ◽  
pp. 2263
Author(s):  
Mahmood Ebadian ◽  
Shahab Sokhansanj ◽  
David Lee ◽  
Alyssa Klein ◽  
Lawrence Townley-Smith
Keyword(s):  
Supply Chain ◽  
Western Europe ◽  
Small Scale ◽  
Economic Activities ◽  
Wood Pellets ◽  
Logistics System ◽  
Global Marketplace ◽  
Biomass Logistics ◽  
Production And Distribution ◽  
The Cost

In this study, an inter-continental agricultural pellet supply chain is modeled, and the production cost and price of agricultural pellets are estimated and compared against the recent cost and price of wood pellets in the global marketplace. The inter-continental supply chain is verified and validated using an integration of an interactive mapping application and a simulation platform. The integrated model is applied to a case study in which agricultural pellets are produced in six locations in Canada and shipped and discharged at the three major ports in Western Europe. The cost of agricultural pellets in the six locations is estimated to be in the range of EUR 92–95/tonne (CAD 138–142/tonne), which is comparable with the recent cost of wood pellets produced in small-scale pellet plants (EUR 99–109/tonne). The average agricultural pellet price shipped from the six plants to the three ports in Western Europe is estimated to be in a range of EUR 183–204 (CAD 274–305/tonne), 29–42% more expensive that the average recent price of wood pellets (EUR 143/tonne) at the same ports. There are several potential areas in the agricultural pellet supply chains that can reduce the pellet production and distribution costs in the mid and long terms, making them affordable supplement to the existing wood pellet markets. Potential economic activities generated by the production of pellets in farm communities can be significant. The generated annual revenue in the biomass logistics system in all six locations is estimated to be about CAD 21.80 million. In addition, the logistics equipment fleet needs 176 local operators with a potential annual income of CAD 2.18 million.

scholarly journals An Optimized Mathematical Model for Items Supplies Planning of a Logistic System

2016 ◽  
Vol 10 (10) ◽  
pp. 133
Author(s):  
Mohammad Ali Nasiri Khalili ◽  
Mostafa Kafaei Razavi ◽  
Morteza Kafaee Razavi
Keyword(s):  
Mathematical Model ◽  
Mixed Integer ◽  
Logistics System ◽  
Proposed Model ◽  
Multiple Objective Decision Making ◽  
System Requirements ◽  
Purchasing Logistics ◽  
The Cost ◽  
The Mathematical Model ◽  
First Time

Items supplies planning of a logistic system is one of the major issue in operations research. In this article the aim is to determine how much of each item per month from each supplier logistics system requirements must be provided. To do this, a novel multi objective mixed integer programming mathematical model is offered for the first time. Since in logistics system, delivery on time is very important, the first objective is minimization of time in delivery on time costs (including lack and maintenance costs) and the cost of purchasing logistics system. The second objective function is minimization of the transportation supplier costs. Solving the mathematical model shows how to use the Multiple Objective Decision Making (MODM) can provide the ensuring policy and transportation logistics needed items. This model is solved with CPLEX and computational results show the effectiveness of the proposed model.

Paper 21: Planning for Failures

1969 ◽  
Vol 184 (2) ◽  
pp. 156-160
Author(s):  
R. H. W. Brook
Keyword(s):  
Reliability Analysis ◽  
Gas Turbine ◽  
Gas Turbine Engine ◽  
Failure Pattern ◽  
Management Decisions ◽  
Turbine Engine ◽  
The Cost ◽  
Service Data ◽  
Component Failures ◽  
Realistic Prediction

When a serious failure situation has developed, an expensive crash programme is usually required. If in-service data are analysed as a routine, then impending trouble may be foreseen and management decisions made to minimize the cost. A reliability analysis can help to establish a failure pattern compatible with intuitive engineering assessment so that, from a realistic prediction, alternative courses of action can be considered. A recent gas-turbine engine problem which has caused six component failures is analysed, and alternative replacement strategies are considered. It is suggested that to adopt the intuitive compromise strategy could be the most expensive in this case.

Application of transfer pricing as a management accounting tool in the project management system

2021 ◽  
pp. 43-53
Author(s):  
N. P. Agafonova
Keyword(s):  
Project Management ◽  
Management Accounting ◽  
Transfer Pricing ◽  
Information Support ◽  
Sufficient Information ◽  
Project Management System ◽  
Management Concept ◽  
Modern Economic ◽  
High Level ◽  
The Cost

Modern economic conditions, due to the high level of competition, lead to the need to search for internal reserves to improve the efficiency of economic entities, one of the solutions to this problem can be considered the application of the management concept “project management”. However, its full implementation is impossible without sufficient information support, which is eliminated as a result of the use of various management accounting tools, one of which is transfer pricing. The article presents the results of a study on the use of transfer education in determining the cost of implementing an agricultural project.

scholarly journals IMMERSIVE TECHNOLOGIES AS A TOOL OF INNOVATIVE MARKETING IN THE FIELD OF BUSINESS ORGANIZATION

2021 ◽  
Author(s):  
Valentyna Fostolovych ◽  
Tetiana Botsian
Keyword(s):  
Human Life ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Competitive Advantages ◽  
Marketing Activities ◽  
Marketing Tool ◽  
The Cost ◽  
The Impact ◽  
Immersive Technologies

The permeability of all spheres of both economic activity and human life with digital technologies encourages the search for new marketing ideas necessary for the implementation of the product (goods, works and services).  Today's consumer has become more demanding both to the product itself and to the ways of presenting it.  Immersive technologies are becoming one of the tools that contribute to the formation of competitive advantages, especially the organization of business in the field of entertainment, as one of the areas of additional income in the field of hotel and restaurant services and marketing activities of enterprises.  Digital transformation leads to the search for new initiatives that will be a tool to meet customer needs and a way to reach wider market segments.  The process of digitalization must first be integrated into the economy of the whole state and the enterprise as a whole, and in all processes of production of goods, works and services.  Digital-transformation of domestic enterprises will help to obtain additional competitive advantages both in the domestic market and in the international market.  The formation of competitive advantages is associated not only with the maximum involvement of digital technologies in business.  It is important to choose such technologies that will be most effective in the implementation of a particular type of enterprise, under certain conditions and in a particular environment. The expediency of using immersive technologies as a marketing tool is undeniable.  However, in addition to tools, immersive technologies are important as a means of education, a separate milestone in the field of entertainment, a means of psychological influence and more.  That is, the impact of this tool on the level of competitiveness of the enterprise in the environment of the demanding consumer is manifested: in the form of reducing the cost of attracting the client; active covert promotion through their use; improving the quality of the presented product (goods, works, services); ensuring the elasticity of the enterprise to the needs and requirements of consumers; the transition of the enterprise to an innovative type of development and active digitalization.

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