CONTROL SUPPLY OF THE COST-MANAGEMENT SYSTEM OF ENTERPRISES

In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.

Dual-role Magnesium Aluminate Ceramic Film as an Advanced Separator and Polysulfide Trapper in Li-S battery: Experimental and DFT investigations

Developing an advanced separator that could stop the polysulfide shuttling remains a work-in-progress in the Li-S battery domain. Most of the work reported so far concentrates on functionalizing the commercial...

The Colour of Our Skin

“The Colour of our Skin” is an aggregate collection of excerpts from a work in progress memoir that the author is writing about her Indo-Trinidadian Canadian immigrant father and their interconnected experiences of race, abuse and chronic illness. The vignettes in this essay are linked through their connection to the author's father's lived experiences of racism and his own expression of Afro-Asian racism.

Abel Gance po trzykroć oskarża: metafizyka i apokaliptyczna wyobraźnia w służbie pacyfizmu

This text is inspired by monumental and editorially perfect BluRay/DVD box set J’accuse (Gaumont, Paris 2017). It includes BluRay and DVD editions of all three J’accuse films (1919, 1937, 1956), two other Gance’s films, specifying the context of „trilogy” (Les Gaz mortels, 1916 and La Fin du monde, 1931) and the large director’s monography by Laurent Véray. From this revelatory archive emerges the image of Abel Gance as an artist who for 40 years of his filmmaker’s career was incessantly reworking deep trauma caused by World War One. It resulted in three J’accuse films, two other finished films and some other never realized screenplays and projects which made up particular work-in-progress whose mission is a message of peace. The text analyzes all three versions of J’accuse, concentrating on their allegorical style, metaphysical concept of ressurrection of fallen soldiers and apocalyptic vision of resurrected dead men’s processions which by its horror should persuade the mankind to stop all wars. In the last J’accuse (1956) – in fact, strongly shortened and reedited film from 1937 – Gance used the technique of triptych in which the picture was projected by three parallelly set projectors on the large screen with proportions 4:1. This version, immersing perceptually and sensorically spectator in the wide-format picture full of war horrors, today seems to be much more effective medium for message of peace than undecided between pacifism and patriotism, impressionistic in its style film from 1919, or laden with full of pathos verbal rhetorics J’accuse 1937.