ACTUAL PROBLEMS OF ACCOUNTING EXPENDITURES FOR THE OUTPUT OF PRODUCTS

At present stage of the market economy development, characterized by decrease in its growth rate and increasing competition, it becomes urgent to search for new ways to increase the competitiveness of Russian companies. One of the more reliable ways to increase it is to reduce the cost of production, which characterizes the efficiency of products manufacturing at a particular enterprise. Effective management of the manufacturing process at an enterprise depends on how well cost accounting and output cost determination are organized and how timely the information about expenditures is received by persons making long-term and short-term management decisions. The article deals with the issues of accounting for expenditures on manufacturing work at an enterprise, directions for improving cost accounting. In the course of the study, it is revealed that the modern system of accounting for production expenditures faces a number of problems. One of them is the lack of a unified approach to determining the method of accounting for production expenditures in a modern enterprise. In addition, such a problem as control over operating expenditures has been identified due to insufficient organization of expenditures accounting at the place of their occurrence, as well as by the center of financial responsibility and product varieties. The problem of different levels in information technology development at specific enterprises is also considered, which is considered to be a deterrent to the introduction of more advanced expenditures accounting methods. New opportunities in automation of the accounting system for production expenditures are disclosed and new directions are proposed in projects for implementing operational production cost accounting systems. The results can be used for scientific and practical activities related to research in the field of accounting, financial and managerial accounting. The authors make a conclusion on the need to improve the accounting of production expenses, which is dictated by such market factors as competition, pricing, assortment policy, expediency of investments, etc.

Silver coins, wooden tallies and parchment rolls in Henry III's Exchequer

In the mid thirteenth century, England used only a single coin, the silver penny. The flow of coins into and out of the government's treasury was recorded in the rolls of the Exchequer of Receipt. These receipt and issue rolls have been largely ignored, compared to the pipe rolls, which were records of audit. Some more obscure records, the memoranda of issue, help to show how the daily operations of government finance worked, when cash was the only medium available. They indicate something surprising: the receipt and issue rolls do not necessarily record transactions which took place during the periods they nominally cover. They also show that the Exchequer was experimenting with other forms of payment, using tally sticks, several decades earlier than was previously known. The rolls and the tallies indicate that the objectives of the Exchequer were not, as we would now expect, concerned with balancing income and expenditure, drawing up a budget, or even recording cash flows within a particular year. These concepts were as yet unknown. Instead, the Exchequer's aim was to ensure the accountability of officials, its own and those in other branches of government, by allocating financial responsibility to individuals rather than institutions.

To ensure the safety of the property of a medical institution in the conditions of digital transformation: a note to the accountant

The digital transformation of the activity of a medical institution, the development of telemedicine technologies, the rise in the cost of property IT facilities assigned to a medical institution increase the requirements for ensuring the safety of this property. The mechanism of the organization of financial responsibility, including the contractual procedure for imposing full financial responsibility, restrictions on the categories of employees with whom these contracts can be concluded, and other cases of full financial responsibility are considered. The analysis of the employer’s obligation to provide conditions for financially responsible employees and the employer’s responsibility in case of improper provision of such conditions is carried out. The article considers the procedure for transferring material values when dismissing employees who are fully financially responsible.

Perception of Financial Statement Preparation and Efforts to Increase Accountability Awareness

This study aimed to analyze the researcher's perception of research financial responsibility system, what factors make researchers feel difficulties and objections in conducting financial reports, and how to develop strategies to improve literacy of researchers' understanding to prepare financial reports. This type of research was descriptive qualitative. The research location is at Universitas Negeri Semarang. The total informants were 33 researchers who were taken by the technique of purposive sampling. Methods of data collection used interviews, observation and documentation. The data analysis technique used data reduction, data presentation and conclusion drawing. The results of study indicated that the preparation of accountability reports was very important in research, because it helped in monitoring the use of research funds, controlling expenditures, and making the use of research funds more effective and efficient. The obstacles that researchers face in preparing financial statements were the limited time of researchers, some expenses that could not be reported in the accountability system, as well as various regulatory changes. Efforts to overcome existing obstacles by reporting and consulting with related parties, namely the finance department, involved a team that was competent in finance and asked for help from related administrative staff and improved the financial literacy of researchers.

Policies and Price Tags: The Public’s Perception of Face Transplantation and Its Funding

Study Design: Survey study. Objective: Facial vascularized composite allotransplantation (FVCA) can cost over 1 million dollars per procedure and is usually not covered by insurance, yet this financial burden and public opinion surrounding this procedure are not well understood. This study is the first to evaluate the layperson’s opinions on the allocation of financial responsibility for FVCA and its inclusion in organ donation registries. Methods: Eight hundred and fifteen laypersons were surveyed through MTurk to assess their agreement with 11 statements about FVCA perceptions, funding, and inclusion on organ donation registries. Responses were analyzed with the Wilcoxon Signed-Rank test, the Kruskal-Wallis test, and the Dunn’s test. Results: The majority of respondents were supportive of FVCA in 10 out of 11 statements ( P < 0.0001). They would be willing to undergo FVCA if they suffered from facial disfigurement; believe FVCA is as important as other organ transplants; believe faces should be included on the organ donation registry; support insurance companies providing coverage for FVCA regardless of trauma etiology; support tax dollars funding the procedure; and believe FVCA improves physical appearance and quality of life. Although respondents generally supported their tax dollars funding the procedure, fewer supported this for self-inflicted trauma ( P > 0.01). Conclusions: This study highlights a disconnect between public preference for insurance coverage of FVCA and current lack of coverage in practice. Respondents’ acceptance of including faces in organ donation registries may help alleviate the issue of locating a donor, and increasing financial coverage may broaden this procedure’s accessibility to a wider range of individuals.

Explaining Loyalty in Higher Education: A Model and Comparative Analysis from the Policy of Gratuity, a Case Applied to Chile

Since the 1980s, numerous transformations in higher education were experienced in Latin America, and especially in Chile, a country that allowed private entities to enter the education systems and develop a market. The opportunity triggered an increase of coverage and competition to capture and retain students, followed by marketing strategies delivering student satisfaction and pursuing student loyalty. Moreover, since 2012, higher education institutions in Chile have been allowed to adopt a policy of gratuity, giving families the co-responsibility of dealing with the cost of education. So, some institutions adopted gratuity and continued receiving funds from the state, but others did not, relying instead on family income. The split in the financial responsibility of higher education seems to have generated varied reactions from the students and their families, including their satisfaction with and loyalty to the institution. Despite the abundant literature on higher education, however, a few studies attempt to explain and compare student satisfaction and loyalty across types of institutions, such as those that opted for gratuity versus those that did not. This study examines a set of relevant attributes for understanding that phenomenon; attributes such as quality of service, satisfaction, trust, commitment, and loyalty. The results reveal a prevalence of trust and familiarity among the students attending an institution with gratuity. In contrast, the results demonstrate a preponderance of commitment and satisfaction among the students attending a non-gratuity institution that relies on family, private, and personal funds to support their education.

Legal regulation of liability for violation of transfer pricing requirements

Problem setting. Given that transfer pricing is a rather complex legal phenomenon, its application is characterized by a number of features, in practice there are often violations of tax legislation on transfer formation. Analysis of recent research. It is significant that the legal regulation of liability for violations of tax legislation and transfer pricing have been the subject of research by many scholars, in particular, such as: O. Dmytryk, D. Kobylnik, A. Kotenko, M. Kucheryavenko, O. Makukh, M. Mishin, E. Smychok and others. At the same time, the study of legal regulation of liability for violation of transfer pricing requirements was almost not conducted. In view of the above, the purpose of the article is to study the legal regulation of liability for violation of the requirements of transfer education. Article’s main body. In the article the author analyzes the modern legal regulation of liability for violation of transfer pricing requirements. Emphasis is placed on the need to improve the updated concept of financial responsibility by consolidating negligence as a possible form of guilt in tax offenses, determining the content of the assessment categories. Conclusions. It is noted that the state regulation of transfer pricing should be aimed not only at resolving issues of replenishment of the state budget by increasing tax revenues by reducing "loopholes" in the form of transfer prices, but also to maintain market relations and improve the efficiency of companies and their divisions.

Driving and restraining forces of female Latin American entrepreneurship

Women in Latin America present unique challenges and opportunities due to the family responsibilities they assume because of their gender role. The article focuses on examining the driving forces for Latin American entrepreneurship as empowerment and family support, and the restraining forces as their exclusion from males spheres, labor discrimination, lack of support, and families responsibilities from an intersectionality approach. The study includes the implications of how the entrepreneurial phenomenon develops in the context of women in Latin American. Studies of this type in this context being scarce. Likewise, an analysis of entrepreneurial femininity is carried out to identify the most appropriate Latin context. Equally, an analysis model is proposed that integrates these driving and restrictive forces. The methodology is qualitative, cross-sectional, integrates the case study, semi-structured in-depth interviews, and discourse interpretation. The conclusion presents the women barriers face in startup businesses and how their family responsibilities limit them, being the key support for their development, especially in Latin American when they face a macho atmosphere and a social representation associated with femininity (seems to be contrary to entrepreneurial spirit), the main role of women in the home, without economic support, with financial responsibility for taking care of their families, is shown as a cause for businesses not to grow.

Information structuring in the strategic management reporting system of the account cost center

Subject. This article deals with the structuring of the organization's cost information, which can help set up and develop a system of strategic management reporting on financial responsibility centers. Objectives. The article aims to develop directions for structuring the information flow in the strategic management reporting system for the account cost center in the context of decentralization of the strategic management system on financial responsibility centers. Methods. To develop practical recommendations, I used the methods of analysis, synthesis, and generalization. Results. The article presents certain directions to structure information flow on the account cost center determining the areas of financial responsibility, objects of strategic control and management, and the structure and content of the center's strategic management reporting. Conclusions and Relevance. The presented areas of structuring the information flow of the account cost center can contribute to the development of strategic management accounting and reporting, improve the quality of information support for the strategic management system, and rise the efficiency of management decisions. The results of the study are of practical importance for optimizing the system of strategic management accounting and cost control of the production sector companies, and they may contribute to improving the effectiveness and efficiency of the business process strategy implementation.

ADMINISTRATIVE RESPONSIBILITY IN EMPLOYMENT SPHERE

The article is devoted to the characteristics of administrative liability in the field of labor relations as a special type of legal liability. An attempt is made to take a comprehensive approach to the study of material and procedural norms of administrative liability in the field of labor relations. It is noted that the Labor Code of Ukraine prescribes in detail the disciplinary, material and financial responsibility. It is emphasized that the norms of administrative responsibility are contained in certain laws and the Code of Ukraine on Administrative Offenses. It is noted that the articles of the Code of Administrative Offenses devoted to the selected problem are scattered in separate chapters. The reason for this is that the norms were systematized according to two criteria: the sectoral affiliation of the offense and the object of the offense. It was found that the Code of Administrative Offenses contains articles directly related to such institutions of labor law as employment, collective agreement, labor contract, labor protection, labor disputes, control and supervision over compliance with labor legislation, labor migration. Most articles are devoted to liability for offenses in the field of labor protection. This legal institution has a cross-sectoral nature. Norms of the Code of Administrative Offenses on administrative liability in the field of labor protection can also be divided into universal and specific legal. Attention is paid to the practical implementation of certain articles of the Code of Administrative Offenses. In particular, the control and supervision proceedings are described in detail. The legal dilemma regarding the application of Art. 265 of the Labor Code of Ukraine and Art. 41 the Code of Ukraine on Administrative Offenses and on the fact of more complete normative maintenance of realization in practice of Art. 265 of the Labor Code of Ukraine, which determines the priority of the choice of sanctions by inspectors of the State Labor Service. It is pointed out that there is no special legislation that would prescribe the procedural issues of holding peaceful assemblies, however, administrative liability for violations of the latter exists in the Code of Administrative Offenses, which gives rise to the invalidity of some of its articles.