Improvement of the Toolkit for Diagnosing the Enterprise's Production Program

Horbonos, Fedir; Skrynkovskyy, Ruslan; Protsiuk, Tetiana; Ogirko, Igor

doi:10.22178/pos.29-8

Cited by 3 publications

(2 citation statements)

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“…The presented research is the continuation of the cycle of works, in particular [1,5,12,13,21,23,24], which should be considered when improving the system of diagnostics and monitoring of financial and economic activity of industrial enterprises.…”

Section: Research Resultsmentioning

confidence: 99%

Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources

Skrynkovskyy

Sopilnyk

Horbonos

et al. 2019

PoS

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On the ground of the conducted research, based on the stated goals and objectives, the model of calculating the operating profit of industrial enterprises, which is based on economic and mathematical dependencies, and takes into account the problem of optimal distribution of production resources in the system of operational management has been improved. Great attention has been paid to the analysis of the cost factors in the system of analysis of the ratio of "costs-volume-profit", the definition of the optimal distribution of productive resources from the set of possible (admissible) ones in the organization of labor and production, the difference between accounting and economic approaches to calculating profit, the difference in approaches to the classification of overhead costs in terms of activity-based costing.

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Section: Research Resultsmentioning

confidence: 99%

Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources

Skrynkovskyy

Sopilnyk

Horbonos

et al. 2019

PoS

Self Cite

View full text Add to dashboard Cite

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“…У роботах зарубіжних науковців [2] представлені методи визначення (за фінансовими критеріями розвитку) та побудови оптимальних виробничих програм підприємства.…”

Section: результатиunclassified

Improvement of the method of accounting at the production enterprise

Shostak¹

2020

Econ. Fin. Law

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The article deals with the importance of accounting for costs for the activity of manufacturing enterprises, examines the organization of cost accounting. The purpose of the paper is to investigate the organization of accounting for production costs, as well as to identify specific ways of its further improvement. It is established that there is a need to differentiate the costs of operating activities with their further detail. The importance of cost detailing by species, which provides accuracy and reliability of cost data, contributes to their efficient management. The basic prerequisites for rational organization of cost accounting have been formed and the directions for increasing the level of management of expenditure implementation have been determined. Based on the primary cost accounting documents, the required amounts are calculated by displaying them with the relevant invoices. Formation of information on production costs is carried out on accounts 23 «Production», 91 «General production costs», 92 «Administrative expenses», as well as on account 90 «Cost of sales». The debit of these accounts accounts for the costs, the loan – their debiting. It is also determined that accounting for production costs is one of the most important elements of enterprise accounting. It is because of this improvement in accounting that much attention must be paid to this area. In improving the accounting method for the cost segment, we offer improvements in three ways: 1. developed a fragment of the Work plan of analytical accounts for synthetic accounts 91 «General production costs», 92 «Administrative expenses», 2. Improvement of the method of «accounting and double entry» of conducting standard accounting transactions using the proposed analytics, 3. The Balance Sheet and Reporting method has been improved by improving Form No. 2 «Financial Statements (Income Statement)» by introducing additional lines. Part of the proposed analytical accounts to the accounts 91 and 92 is indicated in Accounting provisions (standards) 16 «Expenses», however, in the Plan of accounts this analytics is not spelled out, supplementing them and grouping them, we offer second and third order subaccounts for the expense accounts 91 and 92 The existence of these subaccounts will be advisable, since it allows a clear division of production costs for each cost item, thanks to such detailing it will be possible to improve their management system, which in turn will allow to make cost reductions for specific items. Thus, through the above suggestions for improving the cost accounting method, these elements of the reporting form become more comprehensive and understandable, and also improve the quality of accounting.

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Teaching Exploration of Enterprise Resource Planning Course Based on Artificial Intelligence Technology

2022

Lecture Notes in Electrical Engineering

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Improvement of the Toolkit for Diagnosing the Enterprise's Production Program

Cited by 3 publications

References 1 publication

Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources

Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources

Improvement of the method of accounting at the production enterprise

Teaching Exploration of Enterprise Resource Planning Course Based on Artificial Intelligence Technology

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