Vitamin-herbal flour from Rhaponticum carthamoides in the diets of dairy cows

Studies were conducted at the dairy complex of «Rus Ltd» (Perm Region). The effect of the use of vitamin-herb flour (VHF) from Rhaponticum carthamoides green mass in the feeding of holstinized black-and-white dairy cows was studied during the period of 12 days before calving and the first 30 days of lactation. The experiment was carried out according to the generally accepted method with the selection of analog pairs. The cows of the control group received a feeding ration consisting of feeds available at the dairy complex. For cows of the experimental groups, the composition of the concentrate part of the diet included VHF from leucea safflower in doses: the first group -4 % (0.4 kg of VHF per head per day), the second group – 10 % (1.0 kg of VHF per head per day). The experimental data of the experiment showed that VHF from leuzea as part of the concentrate part of the diet had a positive effect on the milk productivity of cows during the first 30 days of lactation, as well as on the bioconversion coefficients of protein and energy in the dairy products of cows. During the accounting period of the scientific and economic experiment (the first 30 days of lactation) from cows of the first and second experimental groups there has been obtained milk with natural fat content higher by 55.80±4.90 kg (8.04 %) (p<0.05) and by 99.20±5.80 kg (14.29 %) (p<0.05), respectively, compared to the control group. The gross yield of milk fat and protein for the reference period in cows of the first and second experimental groups was higher by 2.50±0.04 kg and 4.28±0.07 kg, by 2.54±0.16 kg and by 4.01±0.18 kg, respectively, compared with the control group. The cows of the first and second experimental groups had higher coefficients of protein bioconversion into dairy products by 2.98 % abs (p<0.05) and 3.97 % abs, respectively, compared to the control. The energy consumption for milk synthesis in the control group cows was reduced by 163.62 MJ and 349.18 MJ (p<0.05), respectively, in comparison with the cows of the first and second experimental groups, due to their lower consumption of the amount of feed mixture during the accounting period. The cows of the first and second experimental groups also had higher bioconversion coefficients of energy into milk by 2.14 % abs. and by 3.71 % abs. (p<0.05), respectively, compared to the cows of the control group. The cows of the experimental groups turned out to be more responsive to changes in the feeding diet and showed higher results according all the studied parameters.

Differences in the Values of Financial Indicators Depending on the Reporting System

The scientific contribution focuses on the statistical analysis of selected indicators of the financial performance of enterprises, which within the same accounting period are reported according to national accounting legislation and according to IAS/IFRS. Due to the different approach to the reporting of asset and liability items, individual items of the statements change, which is the reason for achieving different values of financial liquidity indicators, or the golden balance rule and other financial indicators. In the introduction to the article, we will present similar research in this area. In this paper we will deal with statistical testing of absolute changes of indicators using the Wilcoxon test and t-test. The main hypothesis of the paper is to examine whether there are statistically significant differences between the values of the indicator according to national accounting legislation and IAS/IFRS.

Sistem Informasi Perhitungan Penyusutan Aktiva Tetap Menggunakan Metode Garis Lurus Berbasis Vb.Net Pada CV Ginanjar Sejahtera Mandiri Karawang

Aktiva tetap adalah salah satu bagian utama dari kekayaan perusahaan yang berjumlah besar dan mengalami penyusutan dalam satu periode akuntansi (accounting period). Aktiva tetap dapat diperoleh dengan beberapa cara seperti membeli secara tunai, secara kredit atau angsuran, pertukaran, penerbitan surat berharga, dibangun sendiri, sewa guna usaha atau leasing dan donasi. Perhitungan penyusutan aktiva tetap terdapat beberapa metode yang digunakan salah satunya yaitu metode garis lurus dengan pembebanan yang sama disetiap penyusutannya. Dari hasil wawancara dan observasi pada CV Ginanjar Sejahtera Mandiri dalam proses operasionalnya menggunakan berbagai jenis aktiva tetap seperti mesin, alat-alat ringan maupun berat, inventaris kantor, dan sebagainya yang pastinya akan mengalami penyusutan. Sampai saat ini perusahaan sudah menerapkan penyusutan untuk semua aktiva tetap yang dimilikinya, namun masih diolah dengan Microsoft Excel dengan penilaian residu dari setiap pembelian aktiva tetapnya dinilai 50% atau setengahnya dari harga perolehan aktiva tetap. Pada penelitian ini untuk merancang sebuah program berdasarkan dengan permasalahan yang terjadi pada tempat penelitian digunakan SDLC (Sistem Development Life Cycle). Dengan banyaknya aktiva yang dimiliki maka diperlukan suatu aplikasi pencatatan penyusutan untuk memudahkan dang mengurangi kesalahan yang terjadi akibat salah memasukan daa kedalam rumus perhitungan. Setelah penulis mengidentifikasi kebutuhan mengenai perhitungan penyusutan aktiva tetap, maka penulis membuat rancangan aplikasi perhitungan penyusutan aktiva tetap menggunakan Microsoft Visual Basic.Net dengan database Microsoft SQL Server serta dilakukan pengaujian sistem dengan Black Box Testing

Accounting for Inventory from a Commercial Point of View

Inventory control is a very important managerial function because the physical inventory of many companies involves the largest investment in current assets. The main purpose of inventory accounting is to determine periodic profit and loss through the process of bringing together the cost of goods sold with the sales proceeds in one accounting period and determining the amount of inventory to be presented in the balance sheet. This paper aims to describe the accounting for inventory from a commercial point of view. The method used in this study is qualitative in nature with a descriptive approach. The results showed that the main functions of inventory are to avoid delays in goods, loss of goods and with the presence of inventory, the company's operations can continue to run so that services to consumers can be carried out as well as possible. More specifically, the main functions of inventory are the decoupling function, economic lot-sizing function, and anticipation function. As the inventories become subject to regulations in Indonesia, the study also highlights the purposes of calculating the income tax of inventories. Article 10 paragraph (6) of the Income Tax Law states that inventories must be valued at cost. Therefore, if the taxpayer makes an assessment based on a method other than cost, an adjustment is required.

Sistem Informasi Perhitungan Penyusutan Aktiva Tetap Menggunakan Metode Garis Lurus Berbasis Vb.Net Pada CV Ginanjar Sejahtera Mandiri Karawang

Aktiva tetap adalah salah satu bagian utama dari kekayaan perusahaan yang berjumlah besar dan mengalami penyusutan dalam satu periode akuntansi (accounting period). Aktiva tetap dapat diperoleh dengan beberapa cara seperti membeli secara tunai, secara kredit atau angsuran, pertukaran, penerbitan surat berharga, dibangun sendiri, sewa guna usaha atau leasing dan donasi. Perhitungan penyusutan aktiva tetap terdapat beberapa metode yang digunakan salah satunya yaitu metode garis lurus dengan pembebanan yang sama disetiap penyusutannya. Dari hasil wawancara dan observasi pada CV Ginanjar Sejahtera Mandiri dalam proses operasionalnya menggunakan berbagai jenis aktiva tetap seperti mesin, alat-alat ringan maupun berat, inventaris kantor, dan sebagainya yang pastinya akan mengalami penyusutan. Sampai saat ini perusahaan sudah menerapkan penyusutan untuk semua aktiva tetap yang dimilikinya, namun masih diolah dengan Microsoft Excel dengan penilaian residu dari setiap pembelian aktiva tetapnya dinilai 50% atau setengahnya dari harga perolehan aktiva tetap. Pada penelitian ini untuk merancang sebuah program berdasarkan dengan permasalahan yang terjadi pada tempat penelitian digunakan SDLC (Sistem Development Life Cycle). Dengan banyaknya aktiva yang dimiliki maka diperlukan suatu aplikasi pencatatan penyusutan untuk memudahkan dang mengurangi kesalahan yang terjadi akibat salah memasukan daa kedalam rumus perhitungan. Setelah penulis mengidentifikasi kebutuhan mengenai perhitungan penyusutan aktiva tetap, maka penulis membuat rancangan aplikasi perhitungan penyusutan aktiva tetap menggunakan Microsoft Visual Basic.Net dengan database Microsoft SQL Server serta dilakukan pengaujian sistem dengan Black Box Testing

SISTEM INFORMASI PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENGGUNAKAN METODE GARIS LURUS BERBASIS VB.NET PADA CV GINANJAR SEJAHTERA MANDIRI KARAWANG

Aktiva tetap adalah salah satu bagian utama dari kekayaan perusahaan yang berjumlah besar dan mengalami penyusutan dalam satu periode akuntansi (accounting period). Aktiva tetap dapat diperoleh dengan beberapa cara seperti membeli secara tunai, secara kredit atau angsuran, pertukaran, penerbitan surat berharga, dibangun sendiri, sewa guna usaha atau leasing dan donasi. Perhitungan penyusutan aktiva tetap terdapat beberapa metode yang digunakan salah satunya yaitu metode garis lurus dengan pembebanan yang sama disetiap penyusutannya. Dari hasil wawancara dan observasi pada CV Ginanjar Sejahtera Mandiri dalam proses operasionalnya menggunakan berbagai jenis aktiva tetap seperti mesin, alat-alat ringan maupun berat, inventaris kantor, dan sebagainya yang pastinya akan mengalami penyusutan. Sampai saat ini perusahaan sudah menerapkan penyusutan untuk semua aktiva tetap yang dimilikinya, namun masih diolah dengan Microsoft Excel dengan penilaian residu dari setiap pembelian aktiva tetapnya dinilai 50% atau setengahnya dari harga perolehan aktiva tetap. Pada penelitian ini untuk merancang sebuah program berdasarkan dengan permasalahan yang terjadi pada tempat penelitian digunakan SDLC (Sistem Development Life Cycle). Dengan banyaknya aktiva yang dimiliki maka diperlukan suatu aplikasi pencatatan penyusutan untuk memudahkan dang mengurangi kesalahan yang terjadi akibat salah memasukan daa kedalam rumus perhitungan. Setelah penulis mengidentifikasi kebutuhan mengenai perhitungan penyusutan aktiva tetap, maka penulis membuat rancangan aplikasi perhitungan penyusutan aktiva tetap menggunakan Microsoft Visual Basic.Net dengan database Microsoft SQL Server serta dilakukan pengaujian sistem dengan Black Box Testing.

Monitoring the Efficiency of the Use of Marketing Potential of Enterprise in a Changing Economic Policy

The article analyzes the peculiarities of organization of monitoring the status and efficiency of the use of the marketing potential of enterprise in the conditions of changeable economic policy. It is identified that the main task of carrying out a set of procedures for monitoring the marketing potential of enterprise is to form a proper information provision for the process of strategic management of the enterprise’s marketing activity on the basis of modeling possible alternatives to development and timely identification of the need for changes in economic activity. The main elements of the system of monitoring the marketing potential of enterprise are a certain sum of approaches to determining the essence of this system, methods and methodology of its development, as well as the implementation of measures for its introduction. During the monitoring, the actual financial and economic status is analyzed, the value and trends of deviations from the forecasts that constitute the basis for the plans of economic activity of the enterprise in the formation of competitive advantages are defined. In the future, in accordance with the previously identified patterns and specific dependencies, the consequences of changes for the implementation of the process of monitoring the marketing potential of the enterprise are determined. The results of identifying flaws and shortcomings in the monitoring process are used to assess the level of its organization and determine the efficiency. Errors and shortcomings should be corrected during the next cycle of preparation and use of the monitoring system at the enterprise. To do this, at the end of the accounting period, the main directions of improvement of this system are established, a set of measures is developed to eliminate the identified shortcomings.

Methodology of cash flows analysis

Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong. The statement of cash flows can give the information to its users about the ability of the company to make cash. The balance sheet and Income statement, due to their accrual basis, are not saying anything about the cash flows of the accounting period, and that is why the Statement of cash flows is very important. A good analysis of this statement can be the basis and support to the process of decision making both for internal and external users of financial information. In this paper we are presenting the methodology of the Statement of cash flows report analysis. The subject of this paper is the analysis of the Cash Flow Statement. The aim of this paper is to point out the importance of reporting on cash flows and its information capabilities to users of accounting information.

DIGESTIBILITY AND EFFICIENCY OF ENERGY USE IN YOUNG PIGS ON REARING

As a result of the conducted studies on the technological group of young pigs rearing which were fed compound feed SPK-4 with the addition of 2.0% plant-based apple fruit feed, it was found that the average daily increase for the accounting period of young pigs of the experimental group was 3.32% higher than in the animals of the control group. The cost of exchange energy per 1 kg of increase was 25.3 MJ, and in the experimental group 24.8 MJ or 2% less. The coefficients of digestibility of nutrients in the experimental group that received mixed feed from the PAFF were higher. The consumption of exchange energy for heat production in the experimental group was less than in the control group, which affected the energy of production.

Impact and analysis of electronic invoicing in the primary sector

Electronic invoicing in Mexico is considered under a tax verification scheme, derived by all sales and purchases made, either in a regular period or irregular period, by an economic authority, considering the egresses and also the income. In turn they can be used by buyers and also by sellers, offering the market a good or a service, expressing as a receipt to the authorities, whether federal, state or municipal, also used in internal and external audits. The electronic invoice is a document that verifies the making of a business transaction of a natural person or moral person to a natural or moral person depending on the assumption, and can be digitally or in printed form. This project is carried out in order to have a document that validates the inputs and outputs of goods, for this it is necessary to develop an Accounting-Administrative process, which processes the information and serves for the business management of the entity Granjero Feliz S de R.L de C.V., this process has an alternative that adapts to the rotation of said company which is the Marketing and transformation of pork cuts. The project is developed with the company information, which it has provided, for an accounting period. In this way, the referrals will be properly controlled. It is also important to mention that it can be easy for the authorities to give indications, under the grounds of laws where it obliges users, to use, develop or apply. Those provisions must also be analysed the situation raised which is addressed to the first sector, in this case it is applied to the primary sector, specifically to the primary sector, farmers. The purpose of this research is both to guide and structure the information of a farmer who, for different reasons, is unaware of federal and government provisions to be able to invoice. For the farmer it is very difficult, to understand and understand the tax provisions that challenge him, from the process of developing for obtaining the electronic signature, to the elaboration, issuance and cancellation of the invoice. This research aims to guide and support primary sector individuals, seeing it as an area of opportunity for their better understanding. Also to support you so that you know the administrative facilities from which you have benefit. Considering some of the objectives of this investigation, it is to manage the reality of the farmer's accounting, in accordance with tax procedures and provisions, giving a general diagnosis to the farmer, to contribute to decision-making in the electronic invoicing process. Considering the degree of knowledge of a farmer, he departed from there to provide support and to be able to apply a billing process, and knew the degree involved in this process, considering the obligations to which he is exposed, as part of this regime, of course that many farmers, do not know that they are obliged to invoice for sales made by the sale is a seed considering also in the mistake for the sale of livestock. In particular, the farmer's theme will be touched, through the billing process, thus giving a specific interpretation and analysis to each of the subject. The farmer's location is in a municipality belonging to Valle de Santiago, Gto. Mexico.