Search

The paper proves that in developing a cost management system for socially responsible activities it is necessary to give a key role to the quality of information received, the speed of its formation and transmission, as it is the basis for decision-making. Information in the management system is cyclical and its main source is accounting and information support in the form of accounting documents. It is proved that the implementation of socially responsible activities depends on the costs incurred, which focuses on their sources, so management decisions will be based on the indicators of the social budgeting system. In this regard, the main task of social controlling is to determine the direction of socially responsible activities that will positively affect the strategic development of the enterprise, and the choice of strategy will be based on the principle of "different opportunities for certain needs for a certain amount of resources." The use of a controlling system will facilitate a more efficient allocation of resources, taking into account the specifics of such activities, as well as allow decisions to be made by units that are directly related to these activities. The effectiveness of the process of integrating social responsibility into the system of strategic management increases significantly with the construction of a balanced scorecard, which allows to interpret the chosen strategy into specific recommendations by building a logical chain: "goals - indicators - tasks - initiatives". maps (construction of a tree of strategic goals of social responsibility of the enterprise), accounting maps (definition of key indicators of social responsibility of the enterprise), maps of tasks and actions (substantiation of the process of implementation of actions: "tasks - strategic initiatives"). [ABSTRACT FROM AUTHOR]

The paper proves that in developing a cost management system for socially responsible activities it is necessary to give a key role to the quality of information received, the speed of its formation and transmission, as it is the basis for decision-making. Information in the management system is cyclical and its main source is accounting and information support in the form of accounting documents. It is proved that the implementation of socially responsible activities depends on the costs incurred, which focuses on their sources, so management decisions will be based on the indicators of the social budgeting system. In this regard, the main task of social controlling is to determine the direction of socially responsible activities that will positively affect the strategic development of the enterprise, and the choice of strategy will be based on the principle of "different opportunities for certain needs for a certain amount of resources." The use of a controlling system will facilitate a more efficient allocation of resources, taking into account the specifics of such activities, as well as allow decisions to be made by units that are directly related to these activities. The effectiveness of the process of integrating social responsibility into the system of strategic management increases significantly with the construction of a balanced scorecard, which allows to interpret the chosen strategy into specific recommendations by building a logical chain: "goals - indicators - tasks - initiatives". maps (construction of a tree of strategic goals of social responsibility of the enterprise), accounting maps (definition of key indicators of social responsibility of the enterprise), maps of tasks and actions (substantiation of the process of implementation of actions: "tasks - strategic initiatives"). [ABSTRACT FROM AUTHOR]

Today there is a lack of methodological development of loss assessment from the failure of most technological systems. Improving the reliability of providing consumers with the target product is one of the most important tasks of development, production and operation of the latest technological systems. Options for calculating the efficiency of resource use for measures to improve the reliability of technological systems in industrial production are proposed. Two points of view are analyzed concerning the methodology of determining the economic efficiency of increasing the reliability of technological systems: the method of "equal result" according to certain options for calculating the reduced costs; method of "cost accounting" - an estimate based on the analysis of changes in reduced costs, ie changes in losses of consumers and related units. Variants of calculations of economic efficiency of increase of reliability of technological systems on the basis of use of two methods are resulted. [ABSTRACT FROM AUTHOR]

The article discusses the theoretical and methodological aspects of the formation and use of accounting tools for managing the costs of innovative activities of an enterprise under the influence of the development of information technologies in the context of digitalization of enterprise management. The features of the use of such accounting tools for cost management as management accounting and budgeting, which are proposed to integrate into the enterprise management system by creating a single information space to improve the efficiency of interaction between accounting and management tools, are considered. The developed methodological aspects of the formation of accounting tools for managing the costs of innovative activities of the enterprise in the context of digitalization can improve the efficiency of the process of making managerial decisions. [ABSTRACT FROM AUTHOR]

The article analyzes the legal field for accounting for costs in the public sector, as a result of which are identified methodological inconsistencies in this issue. The key directions of harmonization of the methodological support of cost accounting with the conceptual principles of NR(G)PSA 135 "Costs" are formed to ensure the authenticity of the cost price. It is proved that at the current stage of accounting regulation, the formation of a cost price can occur only in the management accounting system. The directions proposed to improve the methodology of cost accounting will contribute to the unification of cost accounting technology and calculating cost price, provide a deeper informative of accounting and reporting data for management needs and improve the efficiency of use of budget funds in the public sector. [ABSTRACT FROM AUTHOR]

The article analyzes and determines the modalities for detailing costs by business processes and types of telecommunications operator activity. It is revealed that in order to understand which operations are related to certain types of services, it is convenient to group business processes by type of activity. The need to use cost accounting based on business processes is due to the lack of necessary standards for the implementation of regulatory accounting methods. After determining the types of activities, it is recommended to group the costs for each business process, which will allow analyzing the specific proportions of individual types of costs. Such method should allow forming a consolidated form for the distribution of groups of expenses by groups and types of business processes for the technical exploitation of the Access Point and the organization of providing access services at the appropriate level of the operator's telecommunication network. [ABSTRACT FROM AUTHOR]

The main purpose of research is to determine the features of formation costs and yields in slaughter departments at meat processing plants. The economic categories are researched: the cost of production, the cost of accounting objects, the product cost, the main products, the concurrent products, the by-products, and the irreversible waste. The method of classifying meat products and products of slaughter to each of category has been offered. The article deals with technology and organization of slaughter animals in slaughter department and their influence on building accounting in this subsection. Documentation of transactions with a finished product and finished products evaluation in accounting is substantiated. This documentation will facilitate the formation of accounting information for making operational management decision and for finding the ways to reduce the cost of production and the product cost. Process of technology and its impact on the construction in accounting, and documentary reflection of slaughter animals operations are studied and investigated thoroughly. The groups of analytical accounts for subaccount main production 2311 "Costs of slaughter department" are created. It is proposed the following orders 23111 "Slaughter of cattle" 23112 "Slaughter of pigs" 23113 "Slaughter of sheep," 23114 "Slaughter of goats" 23115 "Slaughter of horses" 23116 "slaughter of poultry" and 23117 "Slaughter of rabbits" to open groups of analytical accounts. Because of the few ways of slaughtering pigs, the analytical account of 5th order 23112 "Slaughter of pigs" can be detailed in the accounts of 6th order, namely 231121 "Slaughter of pigs without removing the skin" 231122 "Slaughter of pigs with removing skin" and 231123 "Slaughter of pigs by kruponuvannya way". It has been proposed to use sub-account 251 "Semi-finished of meat and fat production" and relevant groups of analytical accounts 2511 "Semi-finished (blood)", 2512 "Semi-finished products (bones)", 2513 "Semi-finished of skins", 2514 "Semi-finished (offal products of 1st category)", 2515 "Semi-finished (offal products of 2nd category)", 2516 "Semi-finished (Escherichia raw material)" and 2517 "Semi-finished (raw fat)" for accounting the own semi-finished fat and meat production. The typical correspondence of accounts is showed in cost accounting and in output of meat and fat production. [ABSTRACT FROM AUTHOR]

The article studies the theoretical basis of innovation security of industrial enterprises, which were singled out as a separate component of economic security of industrial enterprise in terms of its development. The innovative approaches to determining the safety are overviewed and its essence is clarified. The key factors and innovative security components, including smart security priority identified. The definition of intellectual enterprise security is overviewed and its nature as a control object is specifies. [ABSTRACT FROM AUTHOR]

In the article the features of capital expenditures related to the prevention of harmful effects of water and their elimination, found that the identification system capital costs should be wider and approved at the State Agency of Water Resources. In this regard, we proposed structure of internal classifier capital expenditures, which significantly expands the structure of expenditure in the context of the current economic classification of expenditures. Accordingly, the developed classifier that is implemented for internal management purposes in the basin management of water resources. Tisza and the Dnieper basin management of water resources. Research of features of expenses related to the prevention and elimination of harmful effects of water, and the costs associated with moisture drainage and land, revealed their main areas and types of work with executed. [ABSTRACT FROM AUTHOR]

The article is devoted to the methodological aspects of enterprise staff costs accounting considering the model of resource utility and the theory of opportunity costs. A comparative analysis of personnel costs accounting models is conducted, including: assets model ("cost model", chronological costs model) and utility models. Concurrently, a deeper theoretic substantiation is required for the dependence of the process of personnel accounting on the phase of career cycle, which would further allow researching the peculiarities of personnel adaptation and development serving as major factors of career advancement for employees. [ABSTRACT FROM AUTHOR]