scholarly journals The Impact of the Integration Between the Resource Consumption Accounting System and Theory of Constraints on Reducing Production Costs(Proposed Model)

2022 ◽  
Vol 17 (2) ◽  
pp. 113-146
Author(s):  
د.غسان أحمد الأمين أحمد
Keyword(s):  
Resource Consumption ◽  
Economic Resources ◽  
Production Costs ◽  
Theory Of Constraints ◽  
Accounting System ◽  
Proposed Model ◽  
Descriptive Approach ◽  
Consumption System ◽  
The Impact ◽  
Answering Questions

The study aimed to present a proposed model for the of the accounting system for the consumption of resources. the problem of the study is to try to propose a model for the development of the accounting system for the consumption of resources in light of the constraints and bottlenecks imposed by economic resources, through the integration between the accounting system for the consumption of resources and the theory of constraints and its impact on r educing production costs, the study used an approach that combines induction, deduction and descriptive approach to study the problem of the study and answering questions and its application in the Saeed Foodstuff Factory. The study concluded that the integration between the resource consumption system and the theory of constraints leads to increaseaccuracy in measuring costs and optimal utilization of available energies and managing the restricted resources, which will result in increase profitability  and reduce costs

scholarly journals ACCOUNTING AND ANALYTICAL ASPECTS OF COST MANAGEMENT IN AGRICULTURAL ENTERPRISES

2021 ◽  
pp. 29-39
Author(s):  
Ivan Svynous ◽  
Olesya Havryk ◽  
Tetyana Matula
Keyword(s):  
Cost Management ◽  
Cost Accounting ◽  
International Standards ◽  
Production Costs ◽  
Inductive Method ◽  
Accounting System ◽  
Theoretical Understanding ◽  
General Process ◽  
The Cost ◽  
The Impact

Introduction. The issues of management of production costs of the enterprise have become important for domestic businesses after the transition of the economy to market principles of doing business. In the command-administrative system of management, pricing was the prerogative of state authorities, ministries and departments and was based on the implementation of a cost approach, which involves the inclusion in the cost of products of the full cost of its production and sale. Methods. During the research general and special methods of research of processes and phenomena in their interrelation and development were used, namely: monographic (at formulation of the purpose, tasks, subject and object of research); method of comparative analysis (in the study of the concepts of strategic cost management). At the stage of observation of business transactions, collection, measurement, design, registration, systematization and processing of information for research, the inductive method was used, and the deductive method was used in the process of theoretical understanding of the problem. Results. We believe that the main characteristics of the cost management system of an agricultural enterprise should be: phased implementation of the process; inclusion in the general process of enterprise management; establishing the impact of the external environment of the business entity; determining the characteristics of the internal environment; availability of feedback. Discussion. At the stage of reforming the domestic accounting system, the issue of terminology should be given special importance. It is advisable to use in regulations the definition of costs and expenses, limiting the scope of these categories and providing the possibility of their unambiguous qualification by enterprises that prepare reports for interested users, both external and internal. Prospects for the application of IFRS in Ukraine in terms of cost accounting require understanding of the basic ideas and meaning of international standards and research, the results of which will approximate, and further bring the guidelines and rules of cost accounting in Ukraine in accordance with international financial reporting standards. Keywords: production, management, costs, expenses, accounting, prime cost.

The Impact of Anchoring and Warnings on Resource Consumption

2007 ◽  
Author(s):  
Heather Barnes Truelove ◽  
Jeff Joireman ◽  
Donelle C. Posey ◽  
Adrian Spencer ◽  
Nicole Hoffer
Keyword(s):  
Resource Consumption ◽  
The Impact

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

MODIFIKASI MODEL PEMBELAJARAN PROBLEM POSING DENGAN STRATEGI PEMBELAJARAN TUGAS DAN PAKSA

2019 ◽  
Vol 2 ◽  
Author(s):  
Lita Amalia ◽  
Alda Dwiyana Putri ◽  
Alfajri Mairizki Nurfansyah
Keyword(s):  
Student Learning ◽  
Learning Outcomes ◽  
Learning Process ◽  
Learning Strategy ◽  
Student Learning Outcomes ◽  
Learning Model ◽  
Problem Posing ◽  
Reasoning Skills ◽  
The Impact ◽  
Answering Questions

The purpose of this paper is to describe the Problem Posing learning model with Task and Forced Strategy. As for the background of this writing is because of difficulties in understanding the material and also lack of enthusiasm of students in learning the material so that the impact on student learning outcomes is still low. The low student learning outcomes are, of course, many factors, one of which is the problem of applying a learning model that is still teacher-centered, so students tend to be passive. For this reason, the teacher can use the Problem Posing learning model that is modified by the task and force strategy (Task and Forced). Problem Posing learning model is a learning model that requires students to develop their systematic reasoning skills in making questions and answering questions. While the task and force strategy (Task and Forced) is a learning strategy that has little effect on students to complete the task until it is completed and on time to avoid the punishment given by the teacher as a consequence. So that students will be motivated in listening, understanding the material delivered and doing assignments on time. By combining this model and strategy can be a solution so that the learning process becomes quality.

Test of Mediation and Moderation between Employee Empathy and Customers’ Advocacy

2020 ◽  
Author(s):  
Sajjad Ahmad Afridi ◽  
Asad Shahjehan ◽  
Maqsood Haider ◽  
Dr Uzma Munawar
Keyword(s):  
Factor Analysis ◽  
Customer Loyalty ◽  
Service Sector ◽  
Mediating Effect ◽  
First Line ◽  
Private Hospitals ◽  
Proposed Model ◽  
Confirmatory Factor ◽  
The Impact ◽  
Significant Moderator

This study examined the impact of employee empathy on customers’ advocacy directly and indirectly through customers’ loyalty. Moreover, the interacting effect of customers’ trust was verified between the association of customers’ loyalty and advocacy. The attributes of the proposed model were examined in the context of first line employee and patients’ interactions. A total of 220 responses were collected for analysis from the private hospitals of Peshawar. The model fitness was confirmed through confirmatory factor analysis and hypotheses were examined. Findings confirmed the positive and significant impact of employee empathy on customers’ advocacy. Further, the mediating effect was examined and found that loyalty partially mediates employee empathy and customers’ advocacy. Additionally, trust was found a significant moderator between the association of customer loyalty and advocacy. Furthermore, findings revealed that trust based loyalty significantly and positively mediates employee empathy and customers’ advocacy. Findings of the present study provide understanding for the service sector, particularly in healthcare, to enhance customers’ loyalty, advocacy, and trust through service employee’s empathic aptitude. Keywords: Employee empathy, Service Eco-system, Customers’ Loyalty, Customers’ Advocacy, Trust-Based Loyalty, Healthcare, S-D Logic

The Impact of Plant Protection Systems on the Productivity of Soybean Varieties under Irrigated Conditions

2019 ◽  
pp. 109-117
Keyword(s):  
Plant Protection ◽  
Crop Protection ◽  
Production Costs ◽  
Protection System ◽  
Average Weight ◽  
The South ◽  
Biological Origin ◽  
Chemical Protection ◽  
Protection Systems ◽  
The Impact

The application of preparations of biological origin in the protection system of soybean grown under conditions of intensive irrigated crop rotations conforms to the modern tendencies of science and production development. The use of them contributes to solving ecological, production and social-economic problems. The study presents the three-year research on the efficiency of systems protecting soybean from pests and diseases based on biological and chemical preparations. The research was conducted in typical soil and climate conditions of the South of Ukraine. Zonal agricultural methods and generally accepted research methodology were used. The purpose of the research was to create a soybean protection system based on preparations of biological origin, ensuring high productivity of high-quality products reducing a negative impact of the crop production on the environment. The study emphasizes that, under irrigated conditions of the South of Ukraine, the application of biological preparations has a positive impact on the indexes of growth, development and formation of the elements of soybean yield structure. There was an increase in the crop biological weight by 13.8 % and 22.1 % and the number of seeds per plant rose by 11.6 and 14.6 % as a consequence of eliminating harmful organisms with the plant protection systems. The larger ground mass was formed by medium-ripe varieties Danai and Svyatogor, on which the increase from protection measures was higher. Weight 1000 pcs. the seeds did not undergo significant changes. It is established that the larger seeds were formed by Danaya and Svyatogor varieties, in which the average weight is 1000 pcs. seeds were 142 and 136 g, respectively, while in the variety Diona this figure was 133 g. There was an increase in the height of the lowest pod when the total plant height rose. For medium-ripe varieties was characterized by a higher attachment of beans, where the highest values of this indicator acquired in the variety Svyatogor. The medium maturing soybean variety Danaia formed the maximum yield of 3.23 and 3.35 t/ha respectively, when biological and chemical protection systems were applied. The research establishes that the application of the bio-fungicide Psevdobakterin 2 (2.0 l/ha) in the crop protection system at the beginning of soybean flowering and the bio-fungicide Baktofit (2.5 l/ha) with the bio-insecticide Lepidotsid-BTU (10.0 l/ha) at the beginning of pod formation does not reduce the productivity of the soybean varieties under study considerably, when compared to the application of chemical preparations. The research determines that the soybean protection system under study ensures a decrease in the coefficient of soybean water uptake by 7.2-13.0 %, increasing the total water intake to an inconsiderable degree. Biologization of the soybean crop protection system leads to a reduction in production costs compared to the chemical protection system. Taking into account the needs for the collection of additional products, costs increase by an average of 1 thousand UAH/ha, while for chemical protection systems by 1.8 thousand UAH/ha. At the same time, the cost is reduced by 220-360 UAH/t and the profitability of growing crops is increased by 3.8-7.8 %. There has been a reduction in the burden of pesticides on the environment and the production of cleaner products. This indicates the prospect of using the biofungicides Pseudobacterin 2 and Bactophyte and the bioinsecticide Lepidocid-BTU on soybeans to protect plants from pests.

The impact of duration observations on precision of results GNSS measurements

2017 ◽  
Vol 921 (3) ◽  
pp. 7-13 ◽  
Author(s):  
S.V. Grishko
Keyword(s):  
Measurement Accuracy ◽  
Functional Dependence ◽  
Observation Time ◽  
Satellite Networks ◽  
Satellite Measurements ◽  
Proposed Model ◽  
Actual Error ◽  
Gnss Measurements ◽  
The Impact ◽  
Qualitative Characteristics

This paper shows that the accuracy of relative satellite measurements depend not only on the length of the baseline, as it is regulated by the rating formula of accuracy of GNSS equipment, but also on the duration of observations. As a result of the strict adjustment much redundant satellite networks with different duration of observations obtained covariance matrix of baselines, the most realistic reflecting the actual error of satellite observations. Research of forms of communication of these errors from length of the baseline and duration of its measurement is executed. A significant influence of solar activity on accuracy of satellite measurements, in general, leads to unequal similar series of measurements made at different periods, for example, in the production of monitoring activities. The model of approximation of the functional dependence of accuracy of the baseline from its length and duration of observations having good qualitative characteristics is offered. Based on the proposed model, we analyzed the dynamics of changes in measurement accuracy with an increase in observation time.

scholarly journals The impact of quarantine on Covid-19 infections

2021 ◽  
Vol 10 (s1) ◽  
Author(s):  
Pablo Marshall
Keyword(s):  
Health System ◽  
Infection Rate ◽  
District Level ◽  
Infection Model ◽  
Social Distancing ◽  
Proposed Model ◽  
Lower Infection ◽  
The Impact ◽  
Lower Infection Rate ◽  
Over Time

Abstract Objectives: Coronavirushas had profound effects on people’s lives and the economy of many countries, generating controversy between the need to establish quarantines and other social distancing measures to protect people’s health and the need to reactivate the economy. This study proposes and applies a modification of the SIR infection model to describe the evolution of coronavirus infections and to measure the effect of quarantine on the number of people infected. Methods: Two hypotheses, not necessarily mutually exclusive, are proposed for the impact of quarantines. According to the first hypothesis, quarantine reduces the infection rate, delaying new infections over time without modifying the total number of people infected at the end of the wave. The second hypothesis establishes that quarantine reduces the population infected in the wave. The two hypotheses are tested with data for a sample of 10 districts in Santiago, Chile. Results: The results of applying the methodology show that the proposed model describes well the evolution of infections at the district level. The data shows evidence in favor of the first hypothesis, quarantine reduces the infection rate; and not in favor of the second hypothesis, that quarantine reduces the population infected. Districts of higher socio-economic levels have a lower infection rate, and quarantine is more effective. Conclusions: Quarantine, in most districts, does not reduce the total number of people infected in the wave; it only reduces the rate at which they are infected. The reduction in the infection rate avoids peaks that may collapse the health system.

scholarly journals An adaptive social distancing SIR model for COVID-19 disease spreading and forecasting

2021 ◽  
Vol 10 (s1) ◽  
Author(s):  
Said Gounane ◽  
Yassir Barkouch ◽  
Abdelghafour Atlas ◽  
Mostafa Bendahmane ◽  
Fahd Karami ◽  
...  
Keyword(s):  
Mathematical Theory ◽  
Real Data ◽  
Sir Model ◽  
Epidemic Threshold ◽  
Social Distancing ◽  
Sir Epidemic ◽  
Proposed Model ◽  
Disease Spreading ◽  
The Government ◽  
The Impact

Abstract Recently, various mathematical models have been proposed to model COVID-19 outbreak. These models are an effective tool to study the mechanisms of coronavirus spreading and to predict the future course of COVID-19 disease. They are also used to evaluate strategies to control this pandemic. Generally, SIR compartmental models are appropriate for understanding and predicting the dynamics of infectious diseases like COVID-19. The classical SIR model is initially introduced by Kermack and McKendrick (cf. (Anderson, R. M. 1991. “Discussion: the Kermack–McKendrick Epidemic Threshold Theorem.” Bulletin of Mathematical Biology 53 (1): 3–32; Kermack, W. O., and A. G. McKendrick. 1927. “A Contribution to the Mathematical Theory of Epidemics.” Proceedings of the Royal Society 115 (772): 700–21)) to describe the evolution of the susceptible, infected and recovered compartment. Focused on the impact of public policies designed to contain this pandemic, we develop a new nonlinear SIR epidemic problem modeling the spreading of coronavirus under the effect of a social distancing induced by the government measures to stop coronavirus spreading. To find the parameters adopted for each country (for e.g. Germany, Spain, Italy, France, Algeria and Morocco) we fit the proposed model with respect to the actual real data. We also evaluate the government measures in each country with respect to the evolution of the pandemic. Our numerical simulations can be used to provide an effective tool for predicting the spread of the disease.

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