The paper describes and applies the method of linear equations, by using the matrixfunctions of spreadsheet programs, for the secondary cost allocation of fullyconditionedauxiliary cost centers. The aim of the paper is to demonstrate the possibilityof using matrix functions for cost allocation. A model has been formed based on thedata from a specific company, that has auxiliary, main and non-productive cost centers.The linear equations method is used to solve the problem of secondary cost allocation,by applying the corresponding matrix functions of a spreadsheet program.The goal of cost allocation of auxiliary cost centers to main cost centers, and later to thecost holders, is to calculate the exact cost, that is, the cost of products and services.The method of linear equations was chosen because a new model can be formed basedon the starting model, by changing the number of cost centers.This cost allocation model should encourage accountants and company management touse the more exact method of cost allocation instead of the simple direct method orcomplex step method. Matrix functions facilitate the method of linear equations,because they are quite simple to apply in models that can be easily adapted and appliedin practice later on.It has been concluded that this method can be easily described and applied, and theobtained results, with the correct data input and use of matrix functions, givecompletely accurate results, unlike other cost allocation methods.
estimate of probability the impact of the information web analytics A B S T R A C T The article deals with the influence of information on the Internet. The growth and importance of resources of a new type -social networks, forums, blogs -as a means to discuss different events, problems, distribution of opinions, influencing actions of network users, have an increasing influence on the existence of modern man. A specific feature of Internet resources is the principle of attracting users to familiarize with the content and its multiple replication. While questions of credibility, reliability, objectivity of information are not taken into account. The use of information flows by hackers suggests the possibility of providing informational-psychological influence on emotional and sensitive, rational-volitional and intellectual spheres of the subconscious and psyche receptors, resulting in the formation of their predictable views, opinions, behaviour that directly or indirectly contribute to the objectives of an attacker. All this testifies to the topicality of the problems of assessing the influence of information on users of Internet resources. The article highlights the main factors complicating the analysis in the field of information effects: the rapid development of information technologies and means of communicating informational messages to the recipients; the inability to predict the patterns of behaviour of subjects of impact; inability to give an accurate estimate of what the message reached the recipient, and to assess the impact of informational influence. The author justifies a probabilistic approach to assessing the impact of Internet resources on users' opinions. The results of mathematical calculations are graphically illustrated and confirmed by the statistical information obtained with the help of modern web analytic systems: GfK Group, Rambler Top 100, Brand Analytics, Yandex Statistics. The results obtained by the author during the survey of the Internet users revealed resources that have a large audience and high frequency of attendance and are more potential threats to information security. Probabilistic assessment allows to identify the main areas where the buildup of forces and means of ensuring protection from the negative effects of information.
The authors of this article investigate the impact of COVID-19 on the state and tendencies of electronic commerce in Russia. The aim of the article is to determine the impact of COVID-19 on e-commerce. It is assumed that the share of e-commerce in the total trade of Russia will increase in case of COVID-19 worst-case scenario. In the observed period, the volume of online store trade in Russia increased up to 20% when it comes to consumer goods, car equipment and parts, cosmetics, ready meals, office supplies etc. The methods of induction, deduction, description, comparison and statistical methods are applied in the article. It was concluded that e-commerce is increasing in the conditions of crisis generated by COVID-19.
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