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"Boiler" accounting models as basis of conversion method

Bagaev I.V. PhD in Economics, Senior Lecturer of department "Accounting and Audit", the Naberezhnye Chelny branch of the Institute of Economics, Management and Low (Kazan) ( iluhin79@mail.ru )

Journal: International Accounting, #38, 2012

In the conditions of falling demand the indicator of prime cost gets a big urgency, than at growing sales. In this regard the methods of the account applied at the enterprise and a calculation should provide the management of necessary information, thus prime cost of a type of production can be formed differently, including by the "boiler" as the other method, for example, the conversion method. The Article is devoted to how it is not necessary to keep account expenses within the conversion method.


Production accounting and control as related elements of management system

Bagaev I.V. PhD in Economics, Senior Lecturer, the Department of Accounting and Audit, the Nab. Chelny branch of the Institute of Economics, Management and Law (Kazan) ( iluhin79@mail.ru )

Journal: International Accounting, #31, 2013

Production accounting is closely associated with the control function, refusal from which leads to a distortion of the methodology of cost accounting, unreliable indicators of production efficiency, as well as to hidden unproductive losses. One of the ways to eliminating controls of accounting is the «boiler» account, actively promoted within in the second half of the last century. As a consequence of modern textbooks on management accounting contain serious flaws, oriented to consolidation of accounting items, and practice in industry demonstrates to transformation of accounting in counter, showing incorrectly. Why this happens is described in this article.


«Boiler» accounting and control in conditions of a falling demand

Bagaev I.V. Ph.D. in Economics of chair «Accounting and audit», Nab. Chelny branch of Institute of Economics, Management and Low (Kazan) ( iluhin79@mail.ru )

Journal: International Accounting, #37, 2011

The scientific debate about “boiler” method of cost accounting, rapidly took place during the second half of the 20th century. Today it became clear, that automation of accounting did not lead to the elimination of “boiler” method of accounting practices of Russian enterprises. Moreover, the unstable situation on world markets becoming increasingly raises the question of increasing production efficiency, which is impossible without the implementation of measures to improve control over material assets in production, and without recognition of the relevance index of the actual cost, which is in a “boiler” method is produced far from actual values. This article is devoted to these and other aspects.


The influence of system control on the methodology of production process accounting under modern conditions

Bagaev I.V. Institute of Economics, Management and Law, Kazan, Republic of Tatarstan, Russian Federation ( iluhin79@mail.ru )

Journal: Economic Analysis: Theory and Practice, #3, 2016

Importance The article addresses the system control of the workshop operations efficiency. Studying the options for system monitoring reveals unnecessary simplifications in the theory of production process accounting and helps eliminate them. This increases the possibility of automation.
Objectives The purpose of the study is to analyze the impact of system control on the methodology of cost accounting under modern accounting automation.
Methods The study employs the abstract-and-logical and special methods and Russian accounting programs.
Results The paper reconsiders the methodology of cost accounting, which serves as a basis for detailed approach. Under this approach, I suggest the concept of complex accounting entry; the automated generation of data about the impact of deviations of previous workshops on the output of following workshops; the system calculation of the total cost of unit sold. Furthermore, I modified the concept of hierarchic cost accounting, which was published earlier.
Conclusions and Relevance The main findings may be useful for improving the accounting programs and further scientific research in the field of cost accounting and production costs.


The influence of system control on the methodology of production process accounting under modern conditions

Bagaev I.V. Institute of Economics, Management and Law, Kazan, Republic of Tatarstan, Russian Federation ( iluhin79@mail.ru )

Journal: International Accounting, #10, 2018

Subject The article addresses the system control of the workshop operations efficiency. Studying the options for system monitoring reveals unnecessary simplifications in the theory of production process accounting and helps eliminate them. This increases the possibility of automation.
Objectives The purpose of the study is to analyze the impact of system control on the methodology of cost accounting under modern accounting automation.
Methods The study employs the abstract-and-logical and special methods and Russian accounting programs.
Results The paper reconsiders the methodology of cost accounting, which serves as a basis for detailed approach. Under this approach, I suggest the concept of complex accounting entry; the automated generation of data about the impact of deviations of previous workshops on the output of following workshops; the system calculation of the total cost of unit sold. Furthermore, I modified the concept of hierarchic cost accounting, which was published earlier.
Conclusions and Relevance The main findings may be useful for improving the accounting programs and further scientific research in the field of cost accounting and production costs.


The formation of combined accounting indicators and control of production costs

Bagaev I.V. Institute of Economics, Management and Law, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( iluhin79@mail.ru )

Journal: International Accounting, #12, 2018

Subject As long as the production cost accounting process gets automated, accounting control is called to provide the corporate owner with reliable information about the performance of production shops. However, accounting control fails to have a proper effect as opposed to itemized analytical accounting for production costs since reports of shop workers cannot be verified then. Meanwhile, educational and scientific literature fails to describe how accounting and checking functions should correlation. This complicates the training of specialists in cost accounting and costing.
Objectives The research is to discern the relation between production accounting options and capabilities for accounting control at the corporate level.
Methods The research employs the abstraction-logic and specialized methods.
Results I suggest relying items of semi-finished products as additional analytical figures supplementing Account 21. I also provide the rationale for keeping the off-balance sheet accounting for semi-finished-products rejected.
Conclusions and Relevance Key conclusions may prove useful to make training manuals and guides for higher schools, improve accounting control at the corporate level and conduct further research on accounting and production cost control.


Formation of indicators of consolidated accounting and control of production costs

Bagaev I.V. Naberezhnye Chelny Branch of Institute of Economics, Management and Law (Kazan), Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( iluhin79@mail.ru )

Journal: International Accounting, #7, 2015

Importance In the process of cost accounting automation, accounting control assures the owner of receiving reliable data on performance of production shops. However, accounting control fails to produce the desired effect, if there is no detailed analytical accounting for production cost, as in this case it is impossible to double-check the information proceeding from employees. In the meantime, whereas manuals and scientific articles fail to describe mutual relations between accounting and control functions, it obstructs proper training of specialists in cost accounting and cost estimation, thus making the subject of the article relevant.
     
Objectives The purpose of this article is to identify mutual relations between options of production accounting and accounting control capabilities that are available for the entity. Pursuing this objective, it is necessary to solve a number of tasks, i.e. to describe options of arranging consolidated cost accounting in combination with analytical accounting for aggregated and specified items, analyze the resulting consolidated statement of accounts to implement accounting control, identify out-of-date and inefficient options of production accounting, and make recommendations for improving cost accounting and control.
     Methods
For purposes of the study, I used abstract logic and special research techniques.
     Results I propose and substantiate the use of items reflecting movements of semi-finished products as additional analytical information to Account 21, and to carry semi-finished products that are completely rejected, in off-balance sheet accounts.
     Conclusions and Relevance The main conclusions of the article may serve as a material for writing manuals and handbooks, improving accounting control practices, and for further researches in production cost accounting and control.


Formation of indicators of consolidated accounting and control over production costs

Bagaev I.V. Naberezhnye Chelny Branch of Institute of Economics, Management and Law (Kazan), Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( iluhin79@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2015

Importance In the conditions of cost accounting automation, accounting control becomes a guarantor providing the owner with reliable data on production shops performance. However, accounting control does not lead to the desired effect, if there is no detailed analytical accounting for production cost, as in this case it is impossible to double-check the information incoming from the workshops. At the same time, the lack of description of interrelations between accounting and control functions in textbooks and scientific articles prevents from proper training specialists in the field of cost accounting and calculation. This fact makes the topic relevant.
     Objectives The purpose of this article is to identify interrelations between the options of production process accounting organization and opportunities of implementing accounting control at the enterprise. To achieve this goal it is necessary to solve a number of tasks: to describe the options of arranging consolidated cost accounting in combination with building analytical accounting for aggregated and specified items; to analyze the resulting consolidated statement of accounts to implement accounting control; to identify obsolete and inefficient options of production process accounting; to make recommendations for improving cost accounting and control.
     Methods In the process of the study I used abstract-logical and special research techniques.
     Results I propose and substantiate the use of accounting items for semi-finished product movement as additional analytical information to Account 21, and to keep off-balance accounting for semi-finished products that are completely rejected.
     Conclusions and Relevance The main conclusions of the article may serve as a material for writing manuals and textbooks, for improving accounting controls at enterprises, and for further research in the field of cost accounting and control.


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