scholarly journals TARGETED APPROACH TO COST CLASSIFICATION IN THE CROP INDUSTRY: PLANNING, MANAGEMENT AND CONTROL

2021 ◽  
Author(s):  
Anna Kostyakova
Keyword(s):  
Crop Production ◽  
Cost Accounting ◽  
Management Control ◽  
Production Costs ◽  
Control Analysis ◽  
Industrial Enterprises ◽  
And Behavior ◽  
And Control ◽  
Growing Crop

One of the most important management aspects of cost accounting is their classification. It is for the correct organization of cost accounting production in accordance with their features, composition and value in production process, as well as for the needs of control, analysis, calculation cost and cost management are divided into groups on the basis of which are determined by the purpose of classification or the target approach. The issue of classification of production costs in economics has long been given considerable attention. However, a single classification of costs that would satisfy all researchers and practitioners has not yet been developed. Most domestic and foreign scientists consider the classification of costs, taking into account the economic processes of industrial enterprises, ignoring agriculture, which has specific features. The article is devoted to the study of the target (functional) approach to the classification of production costs, in particular in the aspect of planning, management, control and regulation, taking into accounts the peculiarities of growing crop products. The dependence and influence of technological features of crop production on the size and behavior of costs when grouped into variables and constants are studied. The study concluded that, taking into account the technological features of growing crop products, costs during the growing season of crop production are determined by the cultivated area under a particular crop, and during harvesting and primary processing – the volume of production of a particular product. The importance of taking into account the concept of “responsibility centers” in the control and regulation of costs, the importance of separating this concept from the concept of the place of origin of costs within the objectives, coverage and responsibility. Examples of the distinction between cost centers and centers of responsibility in the field of crop production are given. The expediency of the budgeting process and its role in grouping costs into planned and unscheduled are considered. The importance of accounting and grouping of costs for productive and unproductive costs in crop production is proposed.

Study on Control Technology of Project Management for Construction Cost in Civil Engineering

2014 ◽  
Vol 1056 ◽  
pp. 125-127
Author(s):  
Lei Liu
Keyword(s):  
Project Management ◽  
Civil Engineering ◽  
Present Situation ◽  
Construction Cost ◽  
Management Control ◽  
Control Technology ◽  
Construction Enterprises

Project management in civil engineering is the basis for the management of construction enterprises, and in project management, control technology is the priority among all priorities. Control technology is good or bad will directly affect the enterprise profit or not. This article research on the significance of control technology of the project management in civil engineering and the present situation of control technology. Finally propose to the methods of strengthen the control technology.

scholarly journals Management Control Systems and Innovation: a levers of control analysis in an innovative company

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rúben Silva Barros ◽  
Ana Maria Dias Simões da Costa Ferreira
Keyword(s):  
Control Systems ◽  
Single Case ◽  
Management Control ◽  
Management Control Systems ◽  
Control Analysis ◽  
Content Type ◽  
Consistent Reinforcement ◽  
Innovative Company ◽  
Levers Of Control

Purpose Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work together unveiling the relationships and tensions amongst the Simons’ levers. Design/methodology/approach This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32 interviews, visits to the company and internal documentation. Findings At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary controls showed a consistent reinforcement that push the organization in a single direction. Signs of some countervailing reinforcement between these pairs were also detected, creating tensions. This in general shows that innovation can be weighed against the necessity of goal achievement taking place within fields in which the company can exploit the effort developed. Originality/value This study documents the collective use of controls in a context in which innovation is needed and how the combination of the levers of control with their inner workings and tensions allow the company to have a corporate environment of innovation that is friendly.

scholarly journals Problems in the Re-classification of the Balance Sheet as Part of an Integrated Information System

2021 ◽  
Vol 04 (05) ◽  
Author(s):  
Prof. Maria Silvia Avi ◽  
Keyword(s):  
Decision Making ◽  
Information System ◽  
Financial Reporting ◽  
Information Structure ◽  
Balance Sheet ◽  
Management Control ◽  
Control Analysis ◽  
Budget Analysis ◽  
Integrated Information System ◽  
Integrated Information

The integrated information system is an IT and information structure that includes financial reporting and management control analysis. This system requires that each accounting item is linked to every other object. In the integrated information system, it is also necessary that each item has a unique meaning. Therefore, it is impossible to have several implications or several accounting items with special meanings. The reclassification of the balance sheet in an integrated information system requires the adoption of an extraordinarily complete and exhaustive scheme. All this is indispensable for implementing a balance sheet/budget analysis that can be useful to company management for the implementation of a decision-making process that maximises management and decision-making efficiency and effectiveness. The correct reclassification of all balance sheet and financial items sometimes requires reasoning that does not always appear linear and straightforward. For this reason, in the following pages, we will analyse the balance sheet items that, in general, are the precursors of reclassification errors that can invalidate the entire analysis of the balance sheet and the balance sheet budget.

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