Exploring a `non-financial' management accounting change

1999 ◽  
Vol 10 (4) ◽  
pp. 409-437 ◽  
Author(s):  
Juhani Vaivio
Keyword(s):  
Financial Management ◽  
Management Accounting

scholarly journals Bimbingan teknis penyusunan laporan keuangan umkm di Kabupaten Rokan Hilir

2020 ◽  
Vol 2 ◽  
pp. 50-57
Author(s):  
Desmiyawati Desmiyawati ◽  
Susilatri Susilatri ◽  
Hari Ardiansyah
Keyword(s):  
Financial Performance ◽  
Community Service ◽  
Financial Management ◽  
Management Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Position ◽  
Product Pricing ◽  
Personal Finances ◽  
The Common

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position

Ringing the Changes—For the Future

2015 ◽  
Vol 37 (5-6) ◽  
Author(s):  
John Corish
Keyword(s):  
Financial Management ◽  
World Economy ◽  
Management Accounting ◽  
Management Information Systems ◽  
Secretary General ◽  
Management Information ◽  
Timely Manner ◽  
The Past ◽  
Financial Conditions ◽  
The Future

As the world economy continues to return, if somewhat haltingly, to a more vibrant state, it is good to be able to report that during the past twelve months there have been significant and beneficial changes in all aspects of the financial management and operation of the Union. It goes without saying that it has not been possible for IUPAC to emerge completely unscathed from the very difficult financial conditions that have prevailed during and since the recession, but we have come through these circumstances very well. More importantly, we have now set the foundations in our revenue generation and financial management information systems and expenditure controls that will enable us to progress and prosper in the future. The Executive Director and Secretary General have worked this year to bring the management accounting for all operations in-house and the Secretariat is now using new GAAP-compliant software. The recent appointment of a financial controller will ensure that our management accounting is undertaken in a much more timely manner.

scholarly journals A Statistical Model for Estimating Provision for Doubtful Debts

2018 ◽  
Vol 10 (1) ◽  
pp. 78-84
Author(s):  
Dhruba Kumar Budhathoki
Keyword(s):  
Statistical Model ◽  
Financial Management ◽  
Management Accounting ◽  
Special Significance ◽  
Business Studies

This paper attempts to analyze a statistical model for estimating provision for doubtful debts based on available data and literature. Where a significant portion of an enterprise’s assets are tied up in Sundry Debtors (of any kind), the accuracy achieved in estimating this provision for doubtful debts assumes a special significance. This is very much well known to anyone who is seriously connected with financial matters, whether under any statute or for carrying out management accounting exercise. However, this paper is not intended to over-emphasize this aspect of financial management accounting. The purpose of this paper is to attempt to build a statistical model to enhance the degree of accuracy in this regard. The customary practice prevalent, at least in Nepal, is to estimate it mainly by applying a highly subjective judgmental process, bordering on a hunch-oriented process.The Journal of Nepalese Business Studies Vol. X No. 1 December 2017, Page: 78-84

scholarly journals PENINGKATAN PRODUKTIVITAS USAHA MIKRO TEPUNG SALA DAN SALA MENTAH DI PARIAMAN

2017 ◽  
Vol 1 (2) ◽  
pp. 51
Author(s):  
Desi Handayani ◽  
Rasyidah Mustika ◽  
Vioni Derosya
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Technical Assistance ◽  
Management Accounting ◽  
Street Food ◽  
Typical Food ◽  
Rice Fish ◽  
Home Industries ◽  
In The Beginning ◽  
At Home

ABSTRAK Sebagai salah satu ikon kuliner lokal dari Pariaman, Sumatera Barat, sala lauak telah dikembangkan oleh beberapa industri rumahan. Pada awalnya, sala lauak dijual sebagai jajanan pinggir jalan berupa bulatan-bulatan dari nasi, ikan dan rempah-rempah yang kemudian berkembang pula usaha mengolah tepung untuk membuat sala lauak ataupun sala mentah yang dapat digoreng sendiri oleh konsumen.  Oleh karena itu, pada IbM kali ini, industri rumah tangga yang dijadikan mitra adalah Tepung Sala Marna yang memproduksi tepung sala dan Sala Asli Piaman Ela yang memproduksi sala mentah dan sala lauak yang sudah digoreng. Pengabdian ini bertujuan untuk meningkatkan manajemen keuangan, optimasi produksi, perbaikan kemasan dalam menjawab tantangan dan permintaan pasar. Kedua mitra dibantu dalam memperbarui kemasan dan alat produksi serta pengurusan PIRT (Pangan Industri Rumah Tangga) sebagai bentuk komitmen mutu dan meningkatkan kualitas.  Kata kunci: Sala lauak, Industri rumah tangga, Manajemen keuangan, Akuntansi,          Pengemasan ABSTRACT As a typical food from Pariaman, West Sumatera, sala lauak is growing as home industry. In the beginning, sala lauak was only sold as street food made from rice, fish and spices. Nowadays, there is also home industries that produce sala flour and uncooked sala lauak thus consumer can make their own sala lauak at home easily. Thus, there were two home industries as partners in this community service which are ‘Tepung Sala Marna’ producing sala flour and ‘Sala Asli Piaman Ela’ producing uncooked sala and fried sala lauak. The project purposes were to improve financial management, optimize production and packaging in order to support these partners in answering market demands. To increase consumer’s interest, new design for packaging was added. Further, we also gave technical assistance for both partners in achieving PIRT (Pangan Industri Rumah Tangga) licensed as the prove of quality commitment.       Keywords: Sala lauak, Home industry, Financial management, Accounting, Packaging

scholarly journals The Informational-Analytical Principles of Budgeting Management in Amalgamated Hromadas

2020 ◽  
Vol 9 (512) ◽  
pp. 107-116
Author(s):  
N. V. Bibik ◽  
◽  
V. O. Yesina ◽  
O. O. Rudachenko ◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Process Management ◽  
Management Accounting ◽  
Information Service ◽  
Managerial Decision ◽  
Flexible System ◽  
Minimum Requirements ◽  
The Creation ◽  
Financial Management System ◽  
The Right

In connection with the processes of decentralization, the issues related to the formation of amalgamated hromadas (AHs) are gaining more and more attention. A big advantage in the creation of AHs is the transfer of significant powers from the State authorities on budgets to the local self-government. It is proved that the software in the sphere of management accounting and budgeting should include methodologies of implementation of the subsystems of both the budget and the process management, as well as means for projecting regulations of the financial management system. The authors propose the necessary minimum requirements for the software of the budgeting process, which display that due to a powerful and flexible system of formation of analytical reports, there is a significant improvement in the organization of work on the implementation and analysis of the budget. The list and characterization of the software available on the Ukrainian market are presented, which justify that the automation of budgeting through the introduction of an integrated information system is possible and depends only on the understanding of the importance and necessity of this process by the leadership of AH. The process of developing managerial decisions has a number of analytical procedures: analysis of the incoming information used for managerial decision-making; analysis of alternative solutions regarding the options; analysis of the progress of implementation of decision and analysis of deviations of the results obtained from the planned ones. Analytical activity is an integral attribute of the entire management process. According to the results of the research, one can conclude that the increase in the number of managerial tasks facing the leadership of hromada at the same time forms the preconditions for the creation of an informational-analytical system, the data of which will be able to satisfy any requests – both external and internal. Providing the necessary information at the right time on the basis of management accounting and analysis is the essence of the organization of information service of budgeting and management processes, contributes to the achievement of the goals outlined in the strategy for development of hromada.

Accounting

2021 ◽  
Author(s):  
Lyudmila Burmistrova
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Management Accounting ◽  
Management Decisions ◽  
Business Operations ◽  
Analysis System ◽  
Tax Accounting

the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.

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