scholarly journals Management accounting instruments as a security engineering tools used in solving crisis problems (Threats)

2021 ◽  
pp. 29-41
Author(s):  
Anna KUCZYŃSKA-CESARZ
Keyword(s):  
Public Finance ◽  
Decision Making ◽  
Management Accounting ◽  
Financial Statements ◽  
Activity Based Costing ◽  
Management Tools ◽  
Security Engineering ◽  
Common Features ◽  
The Creation ◽  
And Task

Managing organizations means taking lots of decisions based on information contained mainly in the accounting books and financial statements. The processing of this information for decision-making purposes is the domain of management accounting, offering managers a number of decision-making tools described in this article to help overcome difficulties (threats), also known as crisis situations. From the presented management tools (security engineering tools) budgeting with attention to the creation of a budget in the enterprise (traditional budget and budget based on activity-based costing) and task-based budget in public finance sector units has been characterized. Both budgets were compared, taking into account common features. The comparison shows that budgeting based on activity-based costing and task-based budgeting are instruments combining goals with the tasks of the organization and the efficiency of using the resources available.

scholarly journals Time-Driven Activity-Based Costing Systems for Marketing Decisions

2019 ◽  
Vol 14 (1) ◽  
pp. 191-207
Author(s):  
Yonpae Park ◽  
Sungwoo Jung ◽  
Yousef Jahmani
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Customer Profitability ◽  
Managerial Decision ◽  
Traditional Management ◽  
Price Differentiation ◽  
Different Types ◽  
Marketing Costs ◽  
Two Parameters

AbstractThe activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides many advantages for managerial decision making, ABC tends to be outdated due to its limitations and is substituted by the time-driven activity-based costing (TDABC) systems. TDABC requires estimates of only two parameters: how much it costs per time unit of capacity to supply resources to activities and how much time it takes to perform each activity. TDABC allows incorporation of variation in the time demands made by different types of processes and consequently the representation of all possible combinations of activities that a process performs. This paper uses TDABC to calculate marketing costs and describes TDABC as a useful technique to reduce marketing resource costs and to support effective marketing decision making in various contexts such as marketing processes restructuring, marketing mix choices, customer profitability and price differentiation for customer classes.

Federal public finance accounting standard “Employee Payments”

2020 ◽  
pp. 5-10
Author(s):  
Olga Shinkareva
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Financial Reporting ◽  
Financial Statements ◽  
Employee Benefits ◽  
Reporting Standard ◽  
Accounting Standard ◽  
Disclosure Of Information

The article is devoted to the analysis of the Federal Accounting Standard of Public Finance “Payments to Personnel”, which will be applied in the conduct of accounting and reporting from January 1, 2021, including medical state and municipal institutions. The article considers the main provisions of this standard — peculiarities of recognition and evaluation of objects of personnel benefits accounting, termination of their recognition, as well as disclosure of information on objects of personnel benefits accounting in accounting financial statements. This standard is compared with the International Public Sector Financial Reporting Standard 39 “Employee Benefits”

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani
Keyword(s):  
Decision Making ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
A Company ◽  
Future Plans

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study was 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR, and ROA gave significant effects on changes in Banks profit so that Banking Companies performances can be measured. Keywords: CAR, LDR, ROA, Profit

Division of labor

2018 ◽  
Author(s):  
Phanish Puranam
Keyword(s):  
Division Of Labor ◽  
Task Allocation ◽  
Task Structure ◽  
Heuristic Approaches ◽  
Object Based ◽  
The Creation ◽  
Task Division ◽  
And Task

Division of labor involves task division and task allocation. An extremely important consequence of task division and allocation is the creation of interdependence between agents. In fact, division of labor can be seen as a process that converts interdependence between tasks into interdependence between agents. While there are many ways in which the task structure can be chunked and divided among agents, two important heuristic approaches involve division of labor by activity vs. object. I show that a choice between these two forms of division of labor only arises when the task structure is non-decomposable, but the product itself is decomposable. When the choice arises, a key criterion for selection between activity vs. object-based division of labor is the gain from specialization relative to the gain from customization.

Architecture for Decision-Making and Task-Oriented Reasoning for the Web of Trust

2009 ◽  
Author(s):  
Stanislav Ustymenko ◽  
Daniel G. Schwartz ◽  
George Maroulis ◽  
Theodore E. Simos
Keyword(s):  
Decision Making ◽  
Web Of Trust ◽  
Task Oriented ◽  
The Web ◽  
And Task

scholarly journals Internationalization of SMEs and Effectuation: The Way Back and Forward

Proceedings ◽  
2018 ◽  
Vol 2 (24) ◽  
pp. 1422 ◽  
Author(s):  
Hamza El Guili ◽  
Driss Ferhane
Keyword(s):  
Decision Making ◽  
Business Growth ◽  
Entrepreneurial Behavior ◽  
Entrepreneurship Research ◽  
Early Stages ◽  
Theoretical Perspectives ◽  
Theoretical Paper ◽  
Similarities And Differences ◽  
The Creation ◽  
To Come

Business growth is considered as one of the main topics of entrepreneurship research. Due to the increased interest on entrepreneurship, new theoretical perspectives have emerged to explain entrepreneurial behavior. One of these emergent theories is effectuation. It is widely known that entrepreneurs and owner-managers count on different decision-making logics during the internationalization of their ventures, including causal and effectual reasoning. Despite that the use of effectual reasoning has been generally linked to the early stages of the creation of a venture; it has recently been introduced to on the internationalization of SMEs research. Introduced by Sarasvathy (2001), effectuation logic is stated to grow in an unstable operating context where it is complicated to predict and in contrast, it is likely to unexpectedly respond to changes in the environment. Furthermore, it represents a typical shift in approaching entrepreneurship. In this theoretical paper, we first aim to highlight the evolution of the concept and the development of the effectuation theory within the literature. Furthermore, we explain the similarities and differences existing between causation and effectuation reasoning. Finally, we use the lens of effectuation to come up with an understanding of the internationalization of SMEs.

scholarly journals The creation of a training model to support decision-making of emergency management practitioners: a design research study

2016 ◽  
Vol 25 (sup1) ◽  
pp. 558-565 ◽  
Author(s):  
Nora McCarthy ◽  
Karen Neville ◽  
Andrew Pope ◽  
Anthony Gallagher ◽  
Alexander Nussbaumer ◽  
...  
Keyword(s):  
Decision Making ◽  
Emergency Management ◽  
Design Research ◽  
Research Study ◽  
Training Model ◽  
The Creation ◽  
Support Decision Making

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

The Effect of Application of Management Accounting To Performance through Strategy

2017 ◽  
Vol 2 (4) ◽  
pp. 12-20
Author(s):  
Ali Muktiyanto
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Structural Equation ◽  
Management Accounting ◽  
Measurement Techniques ◽  
Economic Value ◽  
Value Added ◽  
Equation Modeling ◽  
Activity Based Costing ◽  
Study Program

Objective - The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting (Muktiyanto, 2016; Parnell, 2010). In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of strategy. Methodology/Technique - The method by structural equation modeling on 70 (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities). Opposite with Henry (2006) and Widener (2007) and support with Speklé and Verbeeten (2014) and Acquaah (2013). Findings - This paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of budgetary slack, the implementation of modern accounting such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added, as well as integrated information system is an important factor in improving the performance of Higher Education. Unfortunately, the choice of strategy moderate or "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. However, in the context strategy as process, management accounting have positive influence to the strategic choice. Novelty - The effort of Higher Education to improve the performance is choose a single strategy or focus on the prospector's strategy. Type of Paper: Empirical Keywords: Management Accounting, Strategy, Performance, Indonesia. JEL Classification: M40, M41

scholarly journals Auditors characteristics and audit delay: Evidence from Indonesian regional governments

2015 ◽  
Vol 13 (1) ◽  
pp. 66-73 ◽  
Author(s):  
Sutaryo Sutaryo ◽  
Yediel Lase
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Educational Background ◽  
Auditor Characteristics ◽  
Regional Governments

Overdue financial statements reporting, more specifically audit delay, can cause losses in its capacity in decision making. We investigate the effects of auditor characteristics on local governments’ audit delay by studying 127 Indonesian local governments. We find that auditor professional proficiency and auditor educational background have significant effect on the audit delay of local government financial statements. Our results also indicate the intersection of some auditor characteristics in affecting audit delay. Our findings mainly suggest that the auditor professional proficiency should be improved to shrink audit delay.

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