Agricultural land management accounting and internal reporting on their use

10.12737/2427 ◽  
2014 ◽  
Vol 8 (4) ◽  
pp. 15-21
Author(s):  
Закирова ◽  
Alsu Zakirova ◽  
Клычова ◽  
Guzaliya Klychova ◽  
Клычова ◽  
...  
Keyword(s):  
Business Processes ◽  
Agricultural Land ◽  
Management Accounting ◽  
Management Decision ◽  
Agricultural Lands ◽  
Management Decision Making ◽  
The Right ◽  
Key Indicators ◽  
Agricultural Land Management ◽  
Management Reporting

The article discusses the concept of management accounting as a system, that provides information on agricultural lands and the effectiveness of their usage of different users groups. An approach to management accounting organization of agricultural land, based on processes, is outlined. The authors shows a universal model of the internal management reporting on agricultural lands. The key indicators of the form must be: the quantity and evaluation of lands for agricultural purposes, owned by organization; the quantity and evaluation of leased land with the right of redemption, including the beginning of the period, at the end of the period, partially redeemed; the quantity and evaluation of land, received in rent up to 5 years; the quantity and evaluation of agricultural land by type, depending on the appointment of the target and use; the costs by type of land and its relationship to the main business processes; the performance indicators of individual types of lands; the refractive efficiency of land usage. Thus, an internal reporting is the main source of information for management decision-making on evaluation and optimization of the structural units, business processes and other segments of the agricultural organization.

A mathematical model to evaluate return on investment in higher education

2021 ◽  
Vol 20 (4) ◽  
pp. 772-788
Author(s):  
Valeriya S. ARTEEVA ◽  
Angi E. SKHVEDIANI
Keyword(s):  
Higher Education ◽  
Mathematical Model ◽  
Business Processes ◽  
Management Decision ◽  
Peter The Great ◽  
Organizational Competencies ◽  
Management Decision Making ◽  
Documentation Systems ◽  
Three Stages ◽  
Business Analyst

Subject. The article assesses the effectiveness of investments in higher education. Objectives. The aim is to assess the performance of investments in higher education for a Master’s student at the Peter the Great St. Petersburg Polytechnic University, in the field of Economics, Business Analyst Specialty. Methods. The methodology, presented in the study, includes three stages. The first assesses the demand for skills, the second assesses how the supply of skills match the demand, and the third – the effectiveness of investments in higher education, based on the developed mathematical model, scenario analysis, and decision tree. Results. We revealed that for a business analyst, the most important categories of skills are project management, decision-making, organizational competencies, communication, and knowledge of corporate software. The most required skills in these categories are the knowledge of business processes, project documentation, systems thinking, teamwork, communication, and well-bred speech. The analysis of correspondence between the competencies required by employers and those acquired in the training process showed that Master’s graduates meet the demand for the position of a business analyst in the labor market by 69%. Conclusions. The evaluation of the effectiveness of investment in higher education for a Master’s student of the Peter the Great St. Petersburg Polytechnic University, in the field of Economics, Business Analyst Specialty, shows that it is more profitable for a Bachelor graduate to continue studying for a Master's degree, rather than go straight to work.

Denmark: experience of market turnover of agricultural land

Ekonomika APK ◽  
2021 ◽  
Vol 317 (3) ◽  
pp. 89-96
Author(s):  
Ihor Yurchenko
Keyword(s):  
Structural Model ◽  
Agricultural Land ◽  
Legal Framework ◽  
Empirical Method ◽  
Practical Significance ◽  
Agricultural Lands ◽  
Logical Scheme ◽  
Logical Method ◽  
Danish Experience ◽  
The Right

The purpose of the article is to reveal the experience of the functioning of the market circulation of agricultural land in Denmark, in order to further implement in Ukrainian practice, the positive and avoid negative aspects of this experience. Research methods. The study used an empirical method (comprehensive assessment of the modern model of market turnover of agricultural land in Denmark); generalization and systematization (construction of the concept and logical-structural model of economic turnover of lands); abstract-logical method (theoretical generalizations and formulation of conclusions). Research results. It was found that the tightly regulated market turnover of agricultural land in Denmark was changed to a more liberal one, with permission to buy land for foreigners, but this not only did not attract investment as expected, but on the contrary, led to even more negative and crisis phenomena in country. The main tools, mechanisms and conditions of land turnover in agriculture of this country are determined. Scientific novelty. The main purpose of regulating the market turnover of land in Danish agriculture has been established. The legal framework of Denmark for regulating the market circulation of agricultural land has been studied. The structural and logical scheme of market circulation of agricultural lands is formed. The provisions on the Ukrainian model of regulating the market turnover of agricultural lands were further developed, taking into account the experience of the studied country. Practical significance. The results of the study of the experience of the Kingdom of Denmark on the market turnover of land, in terms of granting non-residents access to the right to purchase agricultural land, is a clear practical answer and a caveat that should undoubtedly be taken into account in Ukraine. The application of the Danish experience should help to build an effective model of market turnover of agricultural land in our country. Tabl.: 1. Figs.: 1. Refs.: 18.

scholarly journals PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU

2021 ◽  
Vol 2 (1) ◽  
pp. 29-40
Author(s):  
Sri Wahjuni Latifah ◽  
Ahmad Waluya Jati ◽  
Agustin Dwi Haryanti
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Management Decision ◽  
Accounting System ◽  
Materials Management ◽  
Accounting Information Systems ◽  
Management Decision Making ◽  
Accounting Software ◽  
The Right

            Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements.          The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting  system in accordance with the conditions of the partners.          Method to  solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references  separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making

scholarly journals Factors Affecting Management Accounting Practices in Malaysia

2017 ◽  
Vol 12 (10) ◽  
pp. 177 ◽  
Author(s):  
Sudhashini Nair ◽  
Yee Soon Nian
Keyword(s):  
Production Technology ◽  
Management Accounting ◽  
Market Competition ◽  
Management Decision ◽  
Organization Size ◽  
Factors Affecting ◽  
Management Decision Making ◽  
Advanced Production ◽  
The Impact ◽  
Affect Management

Management accounting is the process of preparing management reports and accounts that provide accurate and timely, financial and statistical information to assist in management decision making. It is also known as the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information to help managers fulfill the organization’s objectives. Management accounting practices are used by organizational managers at various levels and at the same time, it gives managers the freedom of choice as there are no constraints, other than the cost of information collected relative to benefits of improved management decisions. Studies have found that there are factors that may affect management accounting practices. Literature has indicated that factors such as--organization size, intensity of market competition, level of qualification of accounting staff and advanced production technology--may affect management accounting practices. The objective of this research is to study the impact of these factors on management accounting practices in Malaysia. A total of 200 respondents from Klang Valley, Malaysia were involved in the survey using purposive sampling. The results of the study revealed that organization size and advanced production technology have significant relationships with management accounting practices.

scholarly journals Methodology for cadastral valuation of agricultural lands occupied by water bodies

2020 ◽  
Vol 175 ◽  
pp. 06014 ◽  
Author(s):  
Kirill Zhichkin ◽  
Vladimir Nosov ◽  
Lyudmila Zhichkina ◽  
Mira Alborova ◽  
Aleksey Kuraev
Keyword(s):  
Natural Water ◽  
Agricultural Land ◽  
Water Bodies ◽  
Added Value ◽  
Hydraulic Structures ◽  
Agricultural Lands ◽  
Land Plot ◽  
The Right ◽  
Artificial Water ◽  
Natural Water Bodies

The article considers features of cadastral valuation of agricultural lands occupied by water bodies. The research is based on natural water bodies of the Samara region water fund. A methodology for determining the cadastral value of agricultural lands occupied by artificial water bodies is proposed. The methodology links the land value with the size of the land plot, profit and such objects as dams and other hydraulic structures located within the land plot. The paper confirmed the suggestion that the owner of the land that shall be used for the construction of a pond has the right to the added value of land in the amount of return rate of contributed capital (26.28%). The cadastral value of 1 square meter of agricultural land is 3.11 rubles.

scholarly journals Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA

2015 ◽  
Vol 7 (1) ◽  
pp. 37-52 ◽  
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Empirical Studies ◽  
Business Environment ◽  
Management Tool ◽  
Management Decision ◽  
Theoretical Studies ◽  
Company Performance ◽  
Management Decision Making ◽  
Environmental Management Accounting

Abstract Environmental Management Accounting (EMA) is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste) and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

Audit Sistem Informasi Menggunakan Cobit 4.1 pada PT. Erajaya Swasembada, Tbk.

2016 ◽  
Vol 6 (2) ◽  
pp. 111-124
Author(s):  
Wella Wella ◽  
Johan Setiawan
Keyword(s):  
Information And Communication Technologies ◽  
Enterprise Resource Planning ◽  
Business Processes ◽  
Resource Planning ◽  
Management Decision ◽  
Maturity Model ◽  
Control Mechanisms ◽  
Management Decision Making ◽  
Information And Communication ◽  
Communication Control

Main priority aspects of information and communication technologies is given to a control or control mechanisms, both internal and external, to ensure that the report and the decision received and generated by the management decision-making is an honest and have high integrity based on the results of the audit conducted on based systems of information and communication technology. The object of research is the PT Erajaya Swasembada, Tbk. This company was founded in 1990, running a business as a distributor of mobile phones, which have widespread outlets in various cities in Indonesia. Business processes studied include sales, purchasing, finance, and the warehouse. The system used is “Erajaya Live Application Server” version of the July-December 2012 and based ERP (Enterprise Resource Planning). The research was including a General Controls, Boundary Controls, Input Controls, Process Control, Output Controls, Database Control, Application Communication control, and Operating system controls. Data collection methods by performing interviews with the IT managerial departments, distributed questionnaires to the five respondents form of answer was “Yes”, “No” or “Do not Know”, and also observations to the PT Erajaya Swasembada, Tbk. The collected data were analyzed using techniques COBIT 4.1. The results obtained 15 audit findings. The results of maturity model formulation were known domain Plan and Organize at level 4, Acquire and Implement at level 5, Deliver and Support at level 4, Monitor and Evaluate at level 4. Index Terms - Audit, COBIT 4.1, Maturity Model.

scholarly journals THE IMPROVEMENT OF STRATEGIC MANAGEMENT OF MUNICIPAL DEVELOPMENT ON THE BASE OF BALANCE-OPTIMIZATION MODEL

2019 ◽  
Vol 3 (1) ◽  
pp. 184-191
Author(s):  
Aleksandr Novoselov ◽  
Aleksei Kovalev ◽  
Egor Gaiduk
Keyword(s):  
Small Towns ◽  
Management Decision ◽  
Municipal Administration ◽  
Long Run ◽  
Municipal Management ◽  
Management Decision Making ◽  
Main Instrument ◽  
Key Indicators ◽  
The City ◽  
Positive Results

In the paper proved is the necessity of using system-based approach and modern mathematic and economic instruments in municipal management to increase the efficiency of management decision-making. Described is the balance-optimization economic-mathematical model that allows optimizing the growth of the key indicators of municipal units. The main instrument of the model is the method of dynamic programming developed by Richard Bellman. Used and projected in the model are the factors included in the list of the key indicators assessing the performance of municipal administration. The model predicts the development in the long run – for the period of 25 years. There is a positive experience with the application of this model for two small towns: Berdsk and Kyzyl. In the paper analyzed are the results of using the model for a large municipal formation – the city of Novosibirsk. Calculations have shown that in general the model may work with actual economic information and yields positive results but along with this it requires being adapted to the size of a municipal entity and the structure of the key indicators of its development.

Incorporating Knowledge Sharing As a Sustainable Competitive Advantage with Business Processes

2013 ◽  
Vol 3 (3) ◽  
pp. 41-53
Author(s):  
Maziar Azimzadeh Irani ◽  
Mohd Zulkifli Mohd Ghazali ◽  
Hassan Mohd. Osman
Keyword(s):  
Competitive Advantage ◽  
Knowledge Sharing ◽  
Organizational Performance ◽  
Business Process ◽  
Business Processes ◽  
Management Decision ◽  
Future Research ◽  
Sustainable Competitive Advantage ◽  
Knowledge Based ◽  
Management Decision Making

Objective - This paper aims to clarify the importance of knowledge sharing application in businesses, and to illuminate the effect of knowledge sharing as the key compartment of knowledge management on business process and organizational performance based on current research. Finally, this paper endeavours to suggest a model and some recommendation for future research. Methodology/Technique - A qualitative method based on a comprehensive search of numerous leading databases has been utilized for the purpose of this study. Findings - Knowledge sharing influences organizational performance from diverse aspects like; management, decision making, and production procedure. In knowledge based societies, the ability of a company to create, sustain, and communicate knowledge has a major impact on its performance. Knowledge sharing is the basis of competitive advantage due to its implicit dimension and the complexity to imitate or substitute. Therefore, companies who are capable of achieving a successful knowledge sharing are likely to perform better. Novelty - Knowledge sharing affects business overall performance. Therefore, knowledge sharing should be incorporated into business processes in order to maintain a business, organizational performance at a competitive level. Type of Paper: Review Keywords: Knowledge Sharing; Business Process; Organizational Performance;Organizational Success; Competitive Advantage.

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