Financial Accounting Centers: Concepts and Tools

Orlova, Ludmila Viktorovna; Afonin, Yuri Alekseevich; Voronin, Viktor; Akopyan, D. A.

doi:10.5901/mjss.2015.v6n4s4p339

Cited by 6 publications

(9 citation statements)

References 3 publications

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“…Continuous improvement is managerial accounting concept of requiring people at every level in the organization to constantly be looking for ways to increase efficiency, effectiveness, and profitability [15], [16]. In other words, it's idea that both managers and employees should continually focus on ways that the company can improve every facet of its business.…”

Section: Resultsmentioning

confidence: 99%

Management Accounting Improvement in Packaged Beverage Entities

Hartika,

Dithisari

2024

FMS

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Management accounting practices must be embedded and running in a corporate entity or organization. Management accounting can provide actual information that affects the decision-making process of a company manager. One of the implementations is the concept of management in entities in the packaged beverage industry. The process of handling customers must continue to be carried out because the customers have several characteristics, such as loyalty, behavior, habits, and perceptions of a product. At the same time, the company must apply ideas to the company's production activities and be able to analyze the social, economic, and environmental impacts of these activities. So in this study, the production service sector that the author has chosen is packaged beverage industry because, since the COVID-19 pandemic, beverage producer companies have changed their business methods, namely through online ordering applications or package systems. This habit has not changed after the COVID-19 pandemic. Online sales of packaged beverages are still often carried out by the public. There is a change in economic behavior in the community, and it has a direct impact on the business model and product sales of the packaged beverage manufacturer. Based on this background, the authors will conduct research, namely to determine what variables will affect this business so that packaged drinks continue to be favored by the community so as to grow economic potential and job opportunities for the community.

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Section: Resultsmentioning

confidence: 99%

Management Accounting Improvement in Packaged Beverage Entities

Hartika,

Dithisari

2024

FMS

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“…This leads to lower budget revenues and the underfunding of state institutions. Equally important consequences are insufficient financing of social programs and a reduction in government spending, which exacerbates the structural crisis (Orlova, Afonin, Voronin, and Akopyan, 2015;Shtiller, Appakova, Selezneva, Vasiljeva, and Sisina, 2017). The latter means that the military-industrial complex and manufacturing industries will face economic problems as the industries with the highest concentration of high technology and the most skilled labor.…”

Section: Resultsmentioning

confidence: 99%

Development of the Republic of Sakha (Yakutia)'s Shadow Economy Assessment Methodology

Karatayeva

Danilova

Парфенова

et al. 2022

Int. J. Criminol. Sociol.

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The purpose of the article is to study the shadow economy assessment methodology. This article presents a comprehensive study of the parameters of a shadow economy, considers its essence, and defines its terminology. This study outlines the historical approach to the development of the shadow economy, both in Russia and worldwide, and gives a brief analysis of the economy of the Republic of Sakha. The authors examined the specifics of the statistical methods applied in assessing various structural elements of a shadow economy and measured and assessed the shadow economy in this region. The research conducted enabled the authors to formulate the main measures required to reduce the shadow economy. The scientific novelty is justified by the research results, which included studying and summarizing a wide range of published and unpublished materials, the examination of the initial and transitional periods of the shadow economy development in Yakutia. The article reveals the main causes and conditions that lead to the formation of the shadow economy in various sectors of the Yakutia economy. The solutions and suggestions proposed in the article are aimed at reducing the shadow economy parameters. The scientific research results are of theoretical and applied importance for public administration and authorities to improve the effectiveness of the fight against the shadow economy manifestations.

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“…The sustainability of tourism can be assessed through its contribution to five Ps (global social phenomena) that are population, peace, prosperity, pollution and protection (Liu and Stephens, 2019;Caraka, Chen, Toharudin, Pardamean, Yasin, and Wu, 2019). In terms of global sustainability, the most important link between tourism and the environment is clearly the use of tourism as a financial and policy support tool for conservation of biodiversity (Shafiee, Rajabzadeh Ghatari, Hasanzadeh, and Jahanyan, 2019;Orlova, Afonin, Voronin, and Akopyan, 2015).…”

Section: Introductionmentioning

confidence: 99%

Tourism Industry Perspectives in the Context of the COVID-19 Pandemic Based on the Sustainable Development Concept

Almukhamedova

2022

Int. J. Criminol. Sociol.

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The relevance of this study is in the growing popularity of the concept of sustainable development in the tourism sector. The purpose of the article is to determine a systematic basis for the assessment of the possibility of sustainable tourism development at the regional level, as well as determining relevant vectors. In addition, the study considers a number of studies that allow for defining sustainable tourism, as well as determining groups of indicators affecting it. The leading method of studying tourism structure as part of a regional socio-economic system is topological analysis, which allows for identifying functionally significant combinations of factors. Incidence matrices of the structure of indicators with included weighting factors influencing the sustainable development of tourism, analysis of their qconnectivity, the results of the dimension of simplexes, the number of connected components and communication chains, the structural vectors of the complexes were determined and presented. The study proved the presence of simplexes in the complexes. The effects on simplexes can bring the desired result in the quickest and most efficient way. Since tourism is an integral part of environmental, social and economic sectors, and the sustainable development itself can be regarded as a unified system of interaction between them, it is possible to use the above factors in each of the sectors on a case-by-case basis in any territory or enterprise to conserve resources, eradicate poverty and ensure wellbeing. This research attempts to formalize the factors that determine the sustainable development of tourist destination that gives the full basis for a systematic study of the territory to assess the sustainability of tourism development. The topological analysis shows the mutual influence of simplicial complexes by means of a chain of connections leading to sustainable development.

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Financial Accounting Centers: Concepts and Tools

Abstract: Development of quality management systems is currently true for many successful organizations. Control on the responsibility

Cited by 6 publications

References 3 publications

Management Accounting Improvement in Packaged Beverage Entities

Management Accounting Improvement in Packaged Beverage Entities

Development of the Republic of Sakha (Yakutia)'s Shadow Economy Assessment Methodology

Tourism Industry Perspectives in the Context of the COVID-19 Pandemic Based on the Sustainable Development Concept

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