Accounting Management and Efficiency of SMEs in the Province of Nakorn Nayok

2017 ◽  
Author(s):  
Wanwisa Nonpanya ◽  
Jutarat Kosiri ◽  
Thitima Permsangsuwan ◽  
Kawita Tipajatuporn
Keyword(s):  
Accounting Management

scholarly journals Blockchain Technology for Secure Accounting Management: Research Trends Analysis

Mathematics ◽  
2021 ◽  
Vol 9 (14) ◽  
pp. 1631
Author(s):  
Emilio Abad-Segura ◽  
Alfonso Infante-Moro ◽  
Mariana-Daniela González-Zamar ◽  
Eloy López-Meneses
Keyword(s):  
Human Error ◽  
Economic Sectors ◽  
Blockchain Technology ◽  
Digital Storage ◽  
Accounting Management ◽  
Research Investment ◽  
Security Information Management ◽  
Security Information ◽  
Mathematical Techniques ◽  
The Internet Of Things

The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud, eliminates human error, promotes efficiency, and increases transparency and reliability. This means that different economic sectors assume it as a recording and management instrument. The aim is to examine current and emerging research lines at a global level on blockchain technology for secure accounting management. The evolution of the publication of the number of articles between 2016 and 2020 was analyzed. Statistical and mathematical techniques were applied to a sample of 1130 records from the Scopus database. The data uncovered a polynomial trend in this period. The seven main lines of work were identified: blockchain, network security, information management, digital storage, edge computing, commerce, and the Internet of Things. The ten most outstanding emerging research lines are detected. This study provides the past and future thematic axes on this incipient field of knowledge, which is a tool for decision-making by academics, researchers, and directors of research investment programs.

RELATIONSHIP OF ACCOUNTING AND STATISTICAL ACCOUNTING OF LOGISTIC COSTS IN THE INTEGRATED BUSINESS STRUCTURE

2021 ◽  
Vol 16 (3) ◽  
pp. 106-111
Author(s):  
Olga Gizatullina
Keyword(s):  
Supply Chains ◽  
Business Processes ◽  
Management Accounting ◽  
Added Value ◽  
Economic Activities ◽  
Legal Form ◽  
Economic Entity ◽  
Accounting Management ◽  
Supply Costs

For economic entities, business partnerships are not based on individual competition or improving individual business processes, but on improving supply chains. When making management decisions, the question arises about the performance indicators of business processes both at the level of an economic entity and at the macro level. When assessing the effectiveness of supply chains, it is necessary to assess the costs arising in the course of financial and economic activities. The logistics component has a large share in the supply costs. A full accounting of logistics costs allows you to obtain reliable information for the analysis and development of measures to reduce them, which increases the efficiency of the entire economic activity of an economic entity. The article proposes a classification of logistics costs according to the degree of added value creation and dependence on the volume of production, including the allocation of transaction costs, which make up a significant share in the overall structure of logistics costs. The classification of logistics costs should be transformed depending on the organizational and legal form of the organization and the field of activity. The system of accounting for the logistics costs of economic entities should highlight them when implementing all logistics functions; study information about the most significant logistics costs and the nature of their occurrence; study the interdependencies of logistics costs throughout the entire supply chain. The developed system allows keeping separate accounting of logistics costs on a separate account, which makes it possible to control them. In modern conditions, organizations are faced with the need to integrate various types of accounting, including accounting, management and statistical. The algorithm for the implementation of this task includes four stages: development of a methodology for the integration of accounting, management and statistical accounting; formation of management accounting policies; development of data transformation regulations; selection of software for the automation of statistical, accounting and management accounting

scholarly journals ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erlita Mentari Lahengking ◽  
Inggriani Elim ◽  
Rudy Pusung
Keyword(s):  
Research Result ◽  
Secondary Data ◽  
Financial Report ◽  
Accounts Receivable ◽  
Accounting Management ◽  
Report Data ◽  
Collection Period ◽  
Turn Over ◽  
A Company ◽  
Descriptive Method

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP

scholarly journals Gestão contábil em Iúna-ES: análise dos dados recebidos e relatórios fornecidos pelos contadores / Accounting management in Iúna-ES: analysis of data received and reports provided by accountants

2020 ◽  
Vol 2 (3) ◽  
pp. 3318-3329
Author(s):  
Janaína de Oliveira Vargas ◽  
Maykon Procópio Lima ◽  
Raphael de Castro Rodrigues ◽  
Denise Mariano da Silva ◽  
Fernanda Matos de Moura Almeida
Keyword(s):  
Accounting Management

Management Accounting in the Digital Economy

2020 ◽  
pp. 156-176 ◽  
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Andreea Marin-Pantelescu
Keyword(s):  
Information Technology ◽  
Industry 4.0 ◽  
Information Technologies ◽  
Cost Management ◽  
Management Accounting ◽  
New Economy ◽  
Digital Economy ◽  
Current State ◽  
Accounting Management

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.

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