Articoli di riviste: "Division of Organization and Cost Control"

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Cai, Yong. "The use of full-cost refinement management in enterprise economic management". 3C TIC: Cuadernos de desarrollo aplicados a las TIC 13, n. 1 (1 marzo 2024): 139–57. http://dx.doi.org/10.17993/3ctic.2024.131.139-157.

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This paper firstly structures the control system to ensure that the full-cost refinement management has a basis and forms a closure in the management chain. Secondly, it enhances the project system management, solidifies all the nodes, puts the communication mechanism in front, and ensures the efficient synergy and reasonable division of labor while establishing the efficient management and communication mechanism, so that it is located in the full-cost refinement management. Finally, the AHP method is used to choose the implementation method of the information system, so as to adapt the full-cost refinement management to the needs of each level and realize the application of full-cost refinement management in the economic management of the enterprise. The final simulation results show that the consistency ratio calculations of the decision-making level management organization, the executive level management organization, the basic level production department, and the other learning and growth, CR are 0.017, 0.023, 0.031, and 0.013, respectively, which are all less than 0.1, and pass the consistency test and do not need to be adjusted. It shows that the results of the calculation of the stratified weight assessment of the full-cost refined management provide an effective guarantee for the economic management of the enterprise, and can be found to be unreasonable in the process of practice, and make timely adjustments to solve the problem.

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Kostyria, O. "Legal regulation of Port State Control". National Technical University of Ukraine Journal. Political science. Sociology. Law, n. 2(46) (14 dicembre 2020): 57–62. http://dx.doi.org/10.20535/2308-5053.2020.2(46).226713.

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This article deals with the requirements of the International Maritime Organization for the legal regulation of Port State Control, which is an effective mechanism for ensuring the safety of navigation and protecting the environment from marine pollution from vessels. The need to strengthen control over ships by the port state is determined by the following circumstances – the aging of the world fleet, reduction of ship crews, complication of technical equipment and transportation technology. A necessary condition for the safety of navigation should be sufficiently complete and strict control in ports over the application of the provisions of international conventions on ships. The purpose of such control is to identify vessels that do not comply with current international standards and take the necessary measures (detention of a vessel in the port, termination of cargo operations, delay in departure) to correct the deficiencies. The legal basis for such control is the international conventions of the International Maritime Organization and the International Labor Organization. Regional Organization of Port State Control – Paris Memorandum on Port State Control of Ships, was established in 1982 by 14 European countries to coordinate efforts to inspect foreign ships in European ports. The Paris Memorandum of Understanding Committee on Port State Control on 17 May 2010 at its 43rd session in Dublin, Ireland, finally approved the new inspection regime. A feature of the new inspection regime is the division of ships into three levels of risk: low, medium and high. The Black Sea Memorandum of Understanding (BS MOU) was established in April 2000. The member countries are Bulgaria, Georgia, Romania, Russian Federation, Turkey and Ukraine. The scope of BS MOU is the geographical coverage of ports located on the Black Sea coast. Currently, the Port State Control procedure is carried out based on the requirements of IMO resolution A.1119 (30). As the experience of states that have acceded to the International Maritime Organization (IMO) conventions on the safety of navigation shows, flag states did not fully exercise control over compliance with and implementation of the convention requirements. As a result, there has been a significant increase in ship accidents, so further expansion and strengthening of control over ships by the port State of visit becomes an important task for IMO at present.

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Mineeva, Tatyana A., Nadezhda A. Kuznetsova e Nataliia E. Kalinina. "Value Analysis of the Machine-Building Enterprise Repair Facilities Activities". MATEC Web of Conferences 346 (2021): 03021. http://dx.doi.org/10.1051/matecconf/202134603021.

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This article is devoted to the problems of the organizational structure optimization by the method of Value Analysis (VA). The analysis of the control system is of particular relevance in modern conditions. The purpose of this article is to adapt the Value Analysis to the management structure with the possibility of increasing efficiency. VA is a universal and highly effective method for optimizing parameters and other design, technological, organizational, economic characteristics of products, works and services. The hypothesis of the possibility of applying the Value Analysis to the organization of the enterprise subdivision work is considered. The article examines the VA tools using the example of an enterprise's repair service. An organizational structural-element model of the object is being built. Decomposition of functions is carried out. According to the level criterion, the functions are classified into main and auxiliary ones. The significance and functional costs are determined. A functional-cost diagram is constructed, which allows highlighting the functions with the greatest deviations that need to be improved. The VA stages are accompanied by graphical illustrations and tables which allow us to clearly demonstrate the logic of the method application to the work of the enterprise division. As a result, the optimal concept of the organization of the machine-building enterprise structural unit is formed.

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Hodgkinson, Ian R., M. N. Ravishankar e Michelle Fischer. "The ambidextrous manager: what role does culture play?" Journal of Business Strategy 38, n. 3 (15 maggio 2017): 3–9. http://dx.doi.org/10.1108/jbs-03-2016-0030.

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Purpose It is known from research that the right context can help managers develop an ambidextrous approach. But just as few of us are naturally ambidextrous, many managers fail to balance conformity and change during strategy implementation. This paper aims to investigate why. Design/methodology/approach Through a qualitative study of managers of an international airline, the authors examine a series of cultural barriers that constrain managers’ agile decision-making and stop managerial ambidexterity. Findings The authors identify six culturally ingrained practices that block managerial ambidexterity: top management’s unwavering emphasis on cost control when survival hinges on fresh investments; little or no scanning of the environment for new areas of opportunity; intensive planning oriented toward efficiency issues; functional structures characterized by extensive division of labor; centralized control; and formal hierarchical communication channels. Research limitations/implications Managers find it difficult to put into practice new initiatives, particularly when the proposed initiatives counter the underlying cultural world of the organization. The authors suggest that this dark side of culture can pose tough barriers for ambidextrous action. Practical implications There is an urgent need for organizations to be aware of the possible misalignments between ambidextrous pursuits and the cultural forces that actually drive action. A deep understanding of their organization’s cultural universe is a crucial first step for managers aspiring to better engage with ambidexterity and outwit and outperform competitors. Originality/value Different strategic approaches need not be viewed as irreconcilable. If cultural elements do not block it, managerial ambidexterity can showcase innovative approaches to reconciling trade-offs in strategic decision-making.

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Eber, Wolfgang. "System-theoretical Approach to Fundamental Limits of Controllability in Complex Organization Networks". IOP Conference Series: Materials Science and Engineering 1218, n. 1 (1 gennaio 2022): 012035. http://dx.doi.org/10.1088/1757-899x/1218/1/012035.

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Abstract Organisation is fundamentally based on elaborating the equilibrium of two contradicting forces. An increasing degree of separation of work leads to specialisation and therefore significant increase of productivity in terms of time and cost. This advantage is compensated for by the therewith rising effort required to define, shape and delegate the subtasks to the different players and have them well-informed, coordinated and motivated to successfully contribute to the overall project. The well-known and common approaches to optimize division of work are mainly based on strict hierarchical structures like work breakdown structures in order to perfectly identify work-packages and their respective interfaces. Control loops are then established maintaining the certainty to achieve the previously defined results of the subtasks so that they will perfectly fit and will be ready to flawlessly form the total product. However, this traditional approach presupposes perfectly defined stable and separable systems as well as perfectly operating controlling mechanisms. As soon as some imperfection of either of these is given, which can be safely assumed in reality, the method is bound to fail principally. With this paper, we propose a system-theoretical framework modelling in particular a local imperfect however controlled situation and providing the principal limits on a mathematical basis as well as allowing for means for a practical approach. Organisations are represented by slightly contradicting systems while interactions as well as controlling mechanisms are given by first and second order differential equations according to the Theory of Systems. The resulting long-term behavior of the model, optimally avoiding oscillating and probably escalating development, indicates the principal limits of controllability. We find that the concepts of Lean Construction mainly address exactly these requirements and therefore find their formal justification including some quantitative framework.

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García-Lara, Jorge, Felix Weihs, Xing Ma, Lucas Walker, Roy R. Chaudhuri, Jagath Kasturiarachchi, Howard Crossley, Ramin Golestanian e Simon J. Foster. "Supramolecular structure in the membrane ofStaphylococcus aureus". Proceedings of the National Academy of Sciences 112, n. 51 (7 dicembre 2015): 15725–30. http://dx.doi.org/10.1073/pnas.1509557112.

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All life demands the temporal and spatial control of essential biological functions. In bacteria, the recent discovery of coordinating elements provides a framework to begin to explain cell growth and division. Here we present the discovery of a supramolecular structure in the membrane of the coccal bacteriumStaphylococcus aureus, which leads to the formation of a large-scale pattern across the entire cell body; this has been unveiled by studying the distribution of essential proteins involved in lipid metabolism (PlsY and CdsA). The organization is found to require MreD, which determines morphology in rod-shaped cells. The distribution of protein complexes can be explained as a spontaneous pattern formation arising from the competition between the energy cost of bending that they impose on the membrane, their entropy of mixing, and the geometric constraints in the system. Our results provide evidence for the existence of a self-organized and nonpercolating molecular scaffold involving MreD as an organizer for optimal cell function and growth based on the intrinsic self-assembling properties of biological molecules.

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Tarafder, Nemailal. "A Review on Spinning Processing with Automation". Journal of Applied Sciences and Advancement 1, n. 1 (26 giugno 2023): 30–34. http://dx.doi.org/10.48001/joasa.2023.1130-34.

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Fibre and yarn processing and fabric manufacturing are the two division of textile industry. Electronic controls systems are functioning for optimal running with all machines under proper supervising in step wise improvement in each yarn manufacturing process. Modern automation techniques can manufacture in the textile processing to achieve greater number of smaller manufacturers, who can produce smaller organization to produce cost-effective and quick delivery products. Automation Solutions have their new generation of product lines for expert engineers to serve automation solutions for the whole of the value chain. With the installation of Rieter Automation Solutions from blow room to final packaged yarns, it reduces the number of personnel. Present day automation is used in yarn manufacturing from bale management to processing of cone winding. On one of the major key objectives in textile manufacturing is to improve quality and cost competitiveness. At present, spinning is one of the most applied areas where automation is successful in manufacturing processes. Voltas offers the wide range of machines in spinning processing for products as needed by the spinning industry.

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Shakirov, Marat Khaidarovich. "Process Approach and Construction of the Database for Non-Core Asset Management in Credit Organizations". Russian Digital Libraries Journal 24, n. 4 (12 settembre 2021): 710–53. http://dx.doi.org/10.26907/1562-5419-2021-24-4-710-753.

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A method for building end-to-end management accounting in a division of the Bank’s subdevision specializing in working with non-core assets is proposed. Has been proposed the process approach, an algorithm for building a database for the formation of key performance and control indicators. Has been described the key stages of the department's work, the attribute composition of entities (set) arriving, enriched and transmitted at each stage of the department's work. By modeling the process has been built a role model, access and editing rights for employees. Data sources (reference books) for optimization and unification of the process of filling the database (tuple) are proposed. A method of accessing the database in the Power Query Microsoft Excel add-in is proposed, which allows you to collect data from files of all basic data types, process and refine the received data. In the interactive programming environment Jupyter Notebook, mathematical and financial models for data analysis (logistic regression, decision tree and discounted cash flow method) were built based on data in order to predict costs, the timing of asset exposure and make a decision on the optimal cost of putting property on the Bank's balance sheet and selling price. Based on ready-made libraries (matpotlib, seaborn, plotly), options for data visualization for management are proposed. Using the example of the Bank's division, the author describes the positive effects and opportunities that open up to the management of different levels in solving day-to-day tasks and planning the activities of the division. A technical task was proposed for the development of a showcase for the sale of non-core assets on the Bank's website as an environment for the accumulation of external data for making flexible management decisions.

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Pavlov, S., S. Osypenko e R. Kizian. "METHODOLOGY OF FUNCTIONAL-COST ANALYSIS SYSTEMS OF MANAGEMENT OF BODY SECURITY MILITARY UNITS". Scientific journal of the National Academy of National Guard "Honor and Law" 2, n. 81 (2022): 83–90. http://dx.doi.org/10.33405/2078-7480/2022/2/81/263795.

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The possibility of applying the methodological provisions of the theory of functional-cost analysis (F�A) to justify directions for improving the efficiency of the rear support management system of the military unit is considered. F�A is defined as a method of studying system-type objects (products, services, processes, etc.) complex in terms of construction and connections with the internal and external environment with the aim of ensuring the compliance of the functions of their structural elements with the general purpose of the objects, as well as the cost of resources for implementation these functions. The rear support management system of the military unit as an F�A object is represented as a set of organizationally and functionally separated structural units of the rear and includes the following components (subdivisions): rear management, food service, material service, fuel and lubricant service, housing and operation service and veterinary service (if available). To carry out the F�A of the rear support management system, a single list of functions has been defined for all its divisions: setting goals and objectives, planning, organization, motivation, accounting, control and analysis. Formulated tasks of the F�A of the rear support management system: based on the assessment of the results of the activities of the units of the rear support management system by its units and their functions, the costs of ensuring the activities of the units and the performance of functions, the effectiveness of management activities by units and functions is determined by comparing their contribution to the overall result of the rear operations and costs for their maintenance and implementation, a comparative analysis of efficiency is carried out in order to determine reserves for its improvement and develop measures for their implementation. The proposed scheme for solving the formulated problem, which includes six blocks: calculation of utility indicators by subdivisions and functions of the management system; cost calculation by divisions and functions of the management system; calculation of efficiency indicators by divisions and functions of the management system; analysis of performance indicators by divisions and functions of the management system; determination of reserves for increasing the efficiency of the management system; substantiation of measures to implement reserves, implementation, control, regulation. A scientific and methodological apparatus was formed for the implementation of the proposed scheme.

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Pan, Fuquan, Jingshuang Li, Hailiang Tang, Changxi Ma, Lixia Zhang e Xiaoxia Yang. "Collaborative Determination Method of Metro Train Plan Adjustment and Passenger Flow Control under the Impact of COVID-19". Sustainability 15, n. 2 (6 gennaio 2023): 1128. http://dx.doi.org/10.3390/su15021128.

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Aiming at the problem of metro operation and passenger transport organization under the impact of the novel coronavirus (COVID-19), a collaborative determination method of train planning and passenger flow control is proposed to reduce the train load rate in each section and decrease the risk of spreading COVID-19. The Fisher optimal division method is used to determine reasonable passenger flow control periods, and based on this, different flow control rates are adopted for each control period to reduce the difficulty of implementing flow control at stations. According to the actual operation and passenger flow changes, a mathematical optimization model is established. Epidemic prevention risk values (EPRVs) are defined based on the standing density criteria for trains to measure travel safety. The optimization objectives of the model are to minimize the EPRV of trains in each interval, the passenger waiting time and the operating cost of the corporation. The decision variables are the number of running trains during the study period and the flow control rate at each station. The original model is transformed into a single-objective model by the linear weighting of the target, and the model is solved by designing a particle swarm optimization and genetic algorithm (PSO‑GA). The validity of the method and the model is verified by actual metro line data. The results of the case study show that when a line is in the moderate-risk area of COVID-19, two more trains should be added to the full-length and short-turn routes after optimization. Combined with the flow control measures for large passenger flow stations, the maximum train load rate is reduced by 35.18%, and the load rate of each section of trains is less than 70%, which meets the requirements of COVID-19 prevention and control. The method can provide a theoretical basis for related research on ensuring the safety of metro operation during COVID-19.

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Mou, Jun. "Analysis Of Oversea Supply Chain——Oversea Procurement Center". Learning & Education 10, n. 7 (7 giugno 2022): 16. http://dx.doi.org/10.18282/l-e.v10i7.2941.

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The combined research & analysis of the current model of supply chain management of the XX Oil&Gas Co. and the operational model of the business has concluded with a-few areas that requires improvement to achieve an efficient & effective supply chain that is able to give XX Oil&Gas Co. an edge to compete on the international level. Focus points will include coordinating inter-division supply chains instead of working as separate entities, to strengthen the supplier management, optimizing inventory control and resource management, implementing automation and new technology to enable efficiency. Organization structure and human resource is also important, requiring staff with proper skill sets and training. The implementation of the new world-class supply chain will embody XX Oil&Gas Co.s spirit of low-cost, high-output while maintaining good safety records, quality results for clients leading to customer satisfaction and longer term business dealings ensuring good profit margin and growth. This will guarantee XX Oil&Gas Co. to hold on to the top spot in the ultra-competitive international market. Singapore as XX Oil&Gas Co.s supply chain hub. Objectives of supply chain management,Right Product, Right Time,Right Quantity,Right Quality,Right Status and Right Place.

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Bardadym, Mariya V. "On the Issue of the Essence of General Production Costs of the Enterprise and Their Management". Business Inform 2024, n. 553 (2024): 139–45. http://dx.doi.org/10.32983/2222-4459-2024-2-139-145.

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The article summarizes the content of general production costs, their specific composition, the order of distribution of general production costs (on the example of specific situational material), the order of reflection in accounting of the distribution of general production costs, the functions of strategic management of general production costs. The aim of the article is to study the topical aspects of formation and distribution of general production costs of enterprise, optimization of the level of general production costs in the context of their planning, analysis and control. Further, the general production costs associated with the organization, management, maintenance and control of the production activities of the enterprise as a whole. In order to avoid an arbitrary interpretation of general production costs, they are standardized with the help of National Accounting Standards (NP(S)BO 16 «Costs»). These costs form the production self-cost are the basic indicator of the enterprise’s activity, which affects the profitability of its activities. The formation of such costs is carried out in compliance with the current sectoral procedure for their accumulation and distribution (in compliance with the provisions of the Methodological Recommendations for the formation of the self-cost of production). These costs are subject to distribution. The distribution base can be: hours of labor, wages, volume of activities, direct costs, land areas, etc. General production costs are divided into: fixed and variable. The list of fixed and variable general production costs is determined by the enterprise within the framework of the approved accounting policy. Since some of the general production costs are mixed or it is difficult to distinguish either fixed or variable costs for them, individual enterprises do not carry out such a division and, accordingly, fully distribute them according to the selected distribution base, based on the actual capacity. In production, the distribution of general production costs is carried out between the main products. Among the main methods that can be used for cost distribution are the following: direct distribution; distribution based on production volume; distribution based on the cost of materials; distribution on the basis of labor; capacity-based distribution. The use of these methods involves the choice of a single base for the distribution of general production costs, which is based on the consideration that costs are written off (distributed) by types of products on the basis of a single standard – the coefficient of distribution of general production costs or the cost rate. Accounting for these costs is carried out through account 91 «General production costs». The article provides an example of the distribution of general production costs. The functions of strategic management of general production costs (planning, implementation of parameters laid down in the plan, efficiency control, analysis of results and feedback) are generalized. The introduction of these functions will make it possible to identify energy- and material-intensive units and, as a result, to control the use of material, labor, and financial resources.

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Turnbull, Shann. "A Sustainable Future for Corporate Governance Theory and Practice". Journal of Corporate Governance, Insurance, and Risk Management 4, n. 2 (30 novembre 2017): 1–27. http://dx.doi.org/10.56578/jcgirm040201.

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With this paper we show how the natural “science of control and communications in the animal and the machine” identified by Wiener in 1948 can be applied to social organizations to establish a science of governance. Evidence is provided that current practices are not consistent with the laws of nature or the practices of living things that must become self-regulating and self-governing to exist in dynamic unknowable complex environments. Case studies of stakeholder mutual firms with hundreds of boards show how an ecological form of polycentric decision-making provides: (a) division of powers; (b) checks and balances; (c) distributed intelligence to reduce information overload, and (d) decomposition of decision-making labour to introduce tensions of challenge; (e) a requisite variety of cross checking communication and control channels from stakeholder engagement to improve their integrity; (f) integration of management and governance to further self- regulation and self-governance with: (g) operating advantages such as resiliency, sustainability and wellbeing for firm, its stakeholders and society. The case studies illustrate how ecological governance could reduce the size, scope, cost and intrusiveness of government and their regulators while improving economic efficiency and enriching democracy with widespread citizen stakeholder engagement.

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Tamulevičienė, Daiva. "Responsibility centres in the system of controlling". Buhalterinės apskaitos teorija ir praktika, n. 15 (10 aprile 2014): 126–40. http://dx.doi.org/10.15388/batp.2014.15.11.

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Controlling is the new concept of modern management based on planning, control, accountability, and coordinate and consultative activity. One of the essential conditions of the installation of controlling is decentralization of management. The information in the system of controlling is accumulated and analysed not at the level of the whole company, but at the separate segments called as responsibility centres. The aim of the article is to examine the significance of the responsibility centres in the system of controlling and to propose the methodology of responsibility centres establishment and evaluation of theirs activity. The responsibility centre might be a division of the company or some segment of activity or geography. Depending on what responsibility centres would be created in the company, that would have an effect on efficiency of the controlling system‘s behaviour. Although there exist many different features of the classification of responsibility centres, it is appropriate, in the companies‘ practice, to make responsibility centres in accordance with the fields of activity: cost, revenue, profit and investment centres. It is appropriate to make and install the system of responsibility centres and internal reporting by suggested sequence of four stages: organizational structure diagnostics; establishment of responsibility centres; establishment of internal reporting by the responsibility centres and establishment of the system of evaluation of the responsibility centres activity and motivation of employees. The purpose of responsibility centres and installation of responsibility accounting in the controlling system is to ensure an efficient behaviour of the organization and the maximization of its results both in short-term and in long-term perspective. The only way to reach the purpose is by evaluating the input of each responsibility centre‘s to the overall result. The controlling service‘s task is to solve all the problems that occur in practice when establishing the responsibility centres and the reporting of responsibility centres and to select such indicators of the evaluation of each centre that would reflect the connection of activity of corresponding centre‘s employees and their achievements to the goals of organization in the best possible way.

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Hampsheir, P. R. "Design and Construction of the Nchanga Copper Tailings Leach Plant Stage 3". Proceedings of the Institution of Mechanical Engineers, Part A: Power and Process Engineering 201, n. 2 (maggio 1987): 77–90. http://dx.doi.org/10.1243/pime_proc_1987_201_011_02.

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The Nchanga Division of Zambia Consolidated Copper Mines Limited (ZCCM), the largest producing copper mine in the Commonwealth, has recently commissioned a new plant for reprocessing copper rich tailings. The tailings, some 140 million tonnes in total, are stored in large paddock dams. This paper records the problems and successes involved in completing the design, procurement and construction of the project, on time and ten per cent below budget. Design and project management was by Zambia Engineering Services Limited in Ashford, Kent, a subsidiary of ZCCM, and project funding was from a consortium of international hanks, export credit agencies and development organizations. The subjects dealt with include process design, project capital and funding, management, design and the use of models, estimating and cost control, planning, purchasing and procurement, construction and commissioning. The paper also highlights the problems associated with funding a new project of this type in the Third World in a depressed metals market, and the role of engineering in overcoming financial delays and transport problems. Commissioning started in April 1986 and the plant is now coming up to full production with a few, but not unexpected, problems bearing in mind the size and complexity of the plant. With the addition of stage 3 to the tailings leach plant at Nchanga throughput of ore is increased from 850 000 tonnes/month to 1500 000 tonnes/month and copper output by 40 000 tonnes/annum for a total cost of $250 M.

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Markina, Iryna, Valeriya Lenʹ e Vitaly Shapka. "Cost management as a factor for improving enterprise economic security". Actual problems of innovative economy, n. 3 (30 maggio 2019): 83–88. http://dx.doi.org/10.36887/2524-0455-2019-3-12.

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Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises is to re-duce production costs. Business security is a prerequisite for stable sustainable development and effective operation of the enterprise. Economic security depends on many factors: the actions of competitors, unsuccessful state policies, changing market conditions, and crisis phenomena. Object of enterprise security: personnel (managers, structural divisions, share-holders and employees), financial, economic, material and intellectual capital of the enterprise; specifics of activity. The head of the enterprise makes a decision. The decisions concern the price of the product, the amount of expenses. Costs - a decrease in the volume of material assets, cash. Cost management involves functions: forecasting, planning, rationing, organization, calculation, motivation and stimulation, accounting, analysis, regulation and control of expenses. Conclusions. We consider the “Cost-Volume-Profit” (CVP- analysis) analysis to be successful. It allows you to iden-tify changes in costs. The dependence of changes in production volumes and incomes on sales is studied; expenses and net profit. It’s substantiated that cost and profit planning using CVP analysis has limitations. Marginal income (profit) – the difference between sales revenue and variable costs. The higher the marginal income level, the faster fixed costs are reim-bursed. The average marginal income is an “indicator” of the contribution of a unit of production to covering fixed costs. The purpose of break-even analysis (CVP-analysis) is to predict financial results. Break-even analysis of economic activity is an indicator of the brink of effective and inefficient management. The same is the condition for maximizing profits. The main thing is an effective defense mechanism of the enterprise. Provides economic security of the enterprise from the threat of bankruptcy. Keywords: economic security, cost management, profit, costs, cost-volume-profit analysis.

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Gareeva, Gulnara A., Diana R. Grigoreva e Ilnur I. Mahmutov. "The Process of Management and Control of Feasibility Planning of Road Construction Using the Financial Information System". International Journal of Financial Research 12, n. 1 (25 dicembre 2020): 184. http://dx.doi.org/10.5430/ijfr.v12n1p184.

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Technical and economic planning control and effective organization of management processes in current situations are particularly significant. This is essential to automate orders and handle them effectively. Hence, the solution of tasks associated with planning, accounting, and distribution of orders is of great practical significance. The financial information system that operates at the enterprise does not allow sufficient automation of the enterprise's work and divisions. Analysis of the information system has revealed that automation of document flow and information flows of employees of the "planning and economic Department" is inadequate.Consequently, research objects are the business process - "Technical and economic planning" and the task "Distribution of orders by teams." The subsystem «Technical and economic planning» was produced, indicating the subsystem's tasks and the functions of the tasks. A connection diagram was composed of the tasks of this subsystem with the tasks of other subsystems. The task «Distribution of orders by teams» was expanded and implemented as a software product in the 1C programming environment. The chief issues of ensuring the information security of enterprises and the direction of forming a system of protection of information resources, particularly of limited access resources, are considered. The effectiveness of the implementation of the task “Distribution of orders by teams” were assessed: the annual economic effect of the implementation amounted to 2237, 03 rub.; the cost of developing a software product – 25715,40 rub.; discounted payback period is 11 months.

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Yakovenko, V. S., I. B. Manzhosova, M. A. Sapunova e K. A. Dzhikia. "Accounting and analytical aspects of the formation of sales expenses of an economic entity". Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), n. 11 (8 novembre 2022): 746–56. http://dx.doi.org/10.33920/sel-11-2211-03.

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In the conditions of competition for sales markets, manufacturers of products, goods, works and services are trying to reach as many consumers as possible, bring the product to them as quickly as possible and ensure high efficiency of sales channels, while striving to reduce the cost of promotion and sale. The functions related to the organization of sales are performed by economic entities both independently and with the help of intermediary services — retail chains, regional distributors, wholesale dealers, third-party online stores, marketplaces, etc. Each of the selected sales options requires strict and accurate accounting, and is also subject to competent analysis and control of the facts of economic life associated with it. For the purposes of operational management decision-making, the most important task in this context is to create a unified sales information base with the possibility of in-depth detailing of analytical data on sales-related expenses. The subject of the study is the accounting and analytical aspects of the formation of sales expenses of an economic entity, depending on the choice of a sales option: through the creation of separate divisions, the conclusion of contracts with third-party distributors or retail chains.

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Nase, Ilir, e Monique Arkesteijn. "Corporate real estate strategies and organizational culture". Journal of Corporate Real Estate 20, n. 3 (10 settembre 2018): 154–76. http://dx.doi.org/10.1108/jcre-10-2017-0035.

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PurposeThe purpose of this paper is to investigate how strategic corporate real estate (CRE) management varies across different types of organizational culture. Additionally, the authors examine how a set of well-established strategies is categorized by CRE executives and investigate whether there have been any changes in priorities of managers’ rating in importance of these strategies compared to a post-GFC study. Design/methodology/approachA wide-scale survey of CRE managers was undertaken in summer 2016. Two key components of the survey are namely importance scoring of CRE strategies after the framework of Gibler and Lindholm (2012) and organizational culture assessment based on the competing values framework of Cameron and Quinn (2006). Analysis of CRE strategy importance is undertaken based on the average score comparison per each cultural family, and additional features are reported based on the industry sector, firm size and CRE department size. Principal component analysis is used to provide statistical evidence on the grouping of CRE strategies by practitioners. FindingsEmpirical evidence points toward a clear division on the organizational culture dimension that differentiates effectiveness criteria of flexibility and discretion from stability and control. More specifically, clan and adhocracy cultural types prioritize employee-centric CRE strategies, whereas hierarchy and market cultures consider “Reducing real estate cost” as their single most influential strategy. Research limitations/implicationsThe competing values framework has been adapted from the original ipsative scoring process to reflect the fact that only one respondent per firm assesses their organization’s culture. Practical implicationsThe findings of this study are useful to CRE managers striving for maximum strategic fit within their firms as they unveil clear patterns of CRE strategy prioritization among different organizational culture types. Originality/valueTo the authors’ best knowledge, this is the first study that analyzes the inter-relationships among CRE strategies and organizational culture variations. Additionally, the paper provides a categorization of CRE strategies through statistical methods that follow a clear pattern based on the scope of each strategy.

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TISHCHENKO, Anastasiya G. "The concept of internal transfer pricing as an element of the management accounting system of a commercial bank". Finance and Credit 28, n. 11 (29 novembre 2022): 2540–76. http://dx.doi.org/10.24891/fc.28.11.2540.

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Subject. The article considers the development of internal transfer pricing system in a commercial bank, its analysis as a key element of the management decision-making system. Objectives. My aim is to study the specifics of internal transfer pricing system in a commercial bank and review the current practice of its implementation, based on the existing works of various researchers and my own banking experience. Methods. The study rests on integrated approach to the organization of internal transfer pricing system, general scientific and special methods of scientific research, like systems and functional analysis, observation, comparison, and generalization. Results. The paper analyzes the role of internal transfer pricing system in the control and risk management system of a diversified bank with a complex organizational structure, its contribution to the efficiency of banking business through cost savings, to the evaluation of profitability of individual divisions and products of the bank and their role in commercial bank’s profit. Conclusions. If used, the internal transfer pricing system ensures the consistency of bank management technologies application that helps transform a multi-profile bank with a complex management hierarchy into a stable and manageable structure, in which the goals of managers are coordinated and support the objectives of the credit institution as a whole.

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Margasova, Victoriya, Nataliia Vdovenko e Iryna Marchenko. "Basic methodological approaches to the accounting and control of costs in the formation of biological assets of crop and livestock breeding on the agricultural market". Economic Analysis, n. 32(4) (2022): 207–16. http://dx.doi.org/10.35774/econa2022.04.207.

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Introduction. The basic transformational organizational and economic processes, built in the conditions of extraordinary challenges, significantly change the methodical approaches to the formation of biological assets in agriculture. At this stage of transformational transformations, the problem of providing the population of the Earth and individual countries with a sufficient amount of food has been deepening recently. The issue of saturation of the domestic market with products produced by the leading industries of the national economy is of particular importance. And among them, both crop production and animal production are singled out. Therefore, strengthening the domestic producer in the positions of proving domestic consumption, based on physiological norms, influencing the development processes of the crop and livestock industries with the aim of adapting to changes in the macroeconomic parameters of the country, eliminating the destabilizing effect of conjunctural, seasonal and price fluctuations of the agro-food market is possible only under the conditions of search directions for improving tools, principles of accounting and control in industries to provide users with prompt, reliable and complete information on the amount of grown products in a timely manner. The aim of the work is to substantiate the basic methodical approaches to accounting and cost control in the formation of biological assets of plant and animal husbandry in the agro-food market in conditions of extraordinary challenges. Methodology. The basic methodical principles for accounting and cost control in the formation of biological assets of plant and animal husbandry in the agro-food market by applying a systematic approach have been improved. On the basis of the model of improvement of biological assets and agricultural products in animal husbandry, proposals were made to improve the Methodological recommendations on the accounting of biological assets No. 1315, approved by the order of the Ministry of Finance of Ukraine. It is proposed to make changes to the fifth line in Appendix 1 of this document by highlighting the main production directions of goat breeding and to make changes to the first column "Objects of accounting for biological assets" by entering as separate accounting units the biological assets of "goats", "breeding goats", " test goats", "repair young: goats, goats". Among the applied proposals for improving the biological assets of crop production, the article proposes to provide analytical cost accounting for the company's divisions and centers of costs and responsibility in the conditions of global transformations and extraordinary challenges at powerful productions. Results. Approaches to the accounting and control of costs in the formation of biological assets of plant and animal husbandry in the agro-food market, including the domestic market of goat products, have been developed, taking into account the transformation processes in the economy of agricultural enterprises. The article points out that each industry certainly differs in certain features that have an impact on the organization of accounting, analysis and control, in particular, in the part of the formation of biological assets. It was concluded that the basis of the proposed methodical approaches is the control of production biosafety measures, the formation of biological assets and commodity exchange processes in the agro-food market, which will contribute to the methodical provision of product market regulation, the development of a consistent system of instructions for planning, coordination and adoption of regulatory acts, which will become key factors in order to develop forecasts and development programs for food producers.

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Minaiev, Dmytro, e Yuriy Radelytskyy. "Accounting of agricultural using individual electronic cadastral maps". Herald of Economics, n. 1 (25 aprile 2023): 136. http://dx.doi.org/10.35774/visnyk2023.01.136.

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Introduction. Digitization of land relations led to the development and implementation of state electronic geocadastral maps. However, the development of GIS technologies enabled the economic use of electronic cadastral maps by agricultural enterprises for the purposes of optimizing agricultural management. Effective management is based on accounting information, so an accounting of agricultural activities in the conditions of using individual cadastral maps needs to improve first of all.Purpose. The purpose of the article is to improve the accounting of agricultural activities for the informational support of agricultural management, which involves the management of land resources of agricultural enterprises, in the conditions of the use of individual electronic cadastral maps.Methods. In the process of scientific research, a systematic methodical approach in combination with innovative, functional methods and methodical tools of generalization, bibliographic and comparative analysis was used to realize the purpose of article.Results. The expediency of personalizing the use of information from the State Geocadastre for the formation of individual electronic cadastral maps, which is valuable for accounting and management of agricultural activities, is substantiated. The procedure for the division and consolidation of land plots within the spatial and territorial boundaries regulated by the State Geocadastre, with the assignment of individual identification numbers, which is the basic principle of the formation of individual electronic cadastral maps, has been developed. The information content of individual electronic cadastral maps has been supplemented with detailed and versatile data to optimize the methodology and organization of accounting for agricultural activities in connection with the management of agricultural enterprises. Difficulties in the inventory of land are revealed and ways of solving them are proposed through the establishment of reliable and timely accounting in the conditions of the use of individual cadastral maps. The accounting of agricultural activity in the section of land plots using geocadastral electronic maps has been improved in next ways: identification of production and general production costs for the cultivation of agricultural products; separation of responsibility centers and cost centers to establish the accountability of employees for the results of agricultural activities; secondary land inventory with the help of satellite, aerial visual monitoring by drones and documentary appeals to state electronic registers; control over the condition of the soil and accounting for the damage caused on the basis of agrochemical certification of land allotments, etc.Perspectives. The use of individual electronic cadastral maps in accounting forms a unique base of versatile and detailed micro-level data necessary for optimization of agricultural management. The use of satellite positioning and aerial visual monitoring systems in accounting for agricultural activity requires avoiding significant methodological and organizational limitations, which is the subject of further scientific and practical research.

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Hosoi, Shosuke. "Modernization of Topographic Mapping by Japan Meiji Government – Introduction of French Army Mapping Technology and afterwards". Abstracts of the ICA 1 (15 luglio 2019): 1. http://dx.doi.org/10.5194/ica-abs-1-119-2019.

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Abstract. In Japan, the political system was changed greatly and new Meiji government under Meiji Emperor was born in 1868. Meiji government made great efforts to modernize Japan to hold its independence, hiring many professionals from the western advanced countries, sending many students to the western advanced countries, establishing obligatory education system, and so on.It invited French military mission to modernize its army. The mission arrived in Japan in 1872 and stayed until 1880 changing its members. It included engineer officers as follows: Engineer captain Albert Jourdan (1872&ndash;1878), Engineer captain Ernest Vieillard (1873&ndash;1876), Engineer lieutenant captain Lucian Kreitmann (1876-1888) and two other engineer officers succeed until 1880. They worked fundamentally as the teachers of engineering including survey and mapping. Jourdan had additional works as Coast Defense plan and military construction such as Military School. Jourdan participated in the Japan Coast Defense Planning Mission headed by French mission chief and ordered by the Army Minister,Yamagata. Coast Defense Plan maps were drawn for Kagosima Bay, Hakodate Bay, Tsuruga Bay, etc. Japanese officers of the General Staff Bureau engaged in making base maps for planning and supported the Mission in the field. The mapping technology would be transferred to the Japanese officers on the job.The French Mission members began various military educations in 1872. TIZU SAISIKI (Map Color Rule) was published in 1873, which was translated book by Tomohiro Kosuge (later, the founder and the first director of Japan Land Survey) and others from a French map book brought by Jourdan. Jourdan and Vieillard taught military engineering, based on the textbooks 1855 for French engineer regimental schools, which were translated by T. Kosuge and others and published as KOUHEI SOUTEN (Manual for Military Engineers) including Survey Division in 1873&ndash;1875.In 1875, Grand Military Field Exercise was held in Narashinohara near Tokyo, when the field was surveyed at 1/10,000 scale with six plane table teams including T. Kosuge directed by E. Vieillard and a map was compiled and published next year.In 1876, the first three textbooks on mapping of the Military School were printed ; SOKUTI KOUHON (Land Survey Textbook), TIRIZUGAKU KOUHON (Topography Textbook) and SOKUTI KANHOU (Rapid Survey Method in the Military School. The former two were Kreitmann’s lecture records and the last one was translated book of a textbook of French Artillery and Engineering Application School Military Field Exercise was held in Narashinohara, when the field was surveyed with plane table method at 1/20,000 scale by the Military School pupils directed by L. Kreitmann. The compiled map was printed next year in the Military School.In 1877, Seinan Civil War occurred in Kyushu Islan. Rapid survey maps were drawn by the members of the Survey Division of the Army Ministry. After the war, military field exercise was held in Shimoshidzu, when the field was surveyed with plane table method at 1/20,000 scale by the Military School pupils directed by L. Kreitmann. The compiled map was printed next year in the Military School.In 1879, T. Kosuge was nominated to the head of the Survey Division, General Staff Office. He presented his second opinion, “Rapid Survey Plan of the Whole County “ without triangulation which remained as the object of study to the head of the General Staff Office and this plan was accepted.In 1880 following the “Rapid Survey Plan”, the rapid survey began with plane table method at 1/20,000 scale in Kanto metropolitan area on a large scale.In 1881, according the comparison of the results of the normal triangulation and the graphical triangulation on the plane table, it was concluded that the former should be adopted for the whole country control point survey and that the survey system and organization should be changed.In 1889, Army Land Survey was founded by T. Kosuge following the model of Prussian Land Survey, Germany and the first director was T. Kosuge. However, KOUHEI SOUTEN (Manual for Military Engineers) Second Edition, Survey Division was published, translated from the textbook 1883 for the French Engineer Regimental School.

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Bondarenko, Svіtlana, e Olena Makoveieva. "Project approach in an anti-crisis management system of financial sustainability of industrial enterprise". Journal of Scientific Papers "Social development and Security" 10, n. 2 (30 aprile 2020): 90–104. http://dx.doi.org/10.33445/sds.2020.10.2.10.

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The main aspects of the project approach in the system of crisis management of financial stability of an industrial enterprise are considered in the article. Definitely main factors and signs of the crisis based on the diagnosis of indicators of the financial condition of the industrial enterprise. It is established that the assessment of financial stability is one of the priority tasks in the diagnosis of crisis enterprises, the condition of which is characterized by an increased probability of bankruptcy. The forecast value of the coefficient of financial stability, which can be used to develop a financial strategy of the enterprise or corrective anti-crisis management decisions, is determined. The article proposes a method of implementing a project approach in crisis management of the enterprise. In anti-crisis management of financial stability it is expedient to apply the project approach that will give the chance to implement measures for achievement of the concrete purpose, to coordinate actions of all divisions of the enterprise; to forecast in time and in expenses the project decision of a crisis situation according to the set criteria of quality of performance of works. In addition, the project approach has all the features of the crisis management system: a team of specialists is formed to perform the tasks of crisis management; strategies for increasing the competitiveness of the enterprise are developed; optimal ways (options) of realization of system of anti-crisis measures for the purpose of increase of stability of functioning of the enterprise are made. The advantages of the project approach in crisis management of financial stability are: assessment of the current state of the enterprise; use of the company's own resources in order to reduce the cost of implementing a system of anti-crisis measures; clear delineation and definition of personal (team) responsibilities and powers; systematic approaches to determining the phenomena and factors of the crisis, as well as to the development and implementation of anti-crisis programs, due to the involvement of specialists and managers of different levels and areas of activity, in accordance with the sources of threats; increasing control over the expenditure of funds and resources aimed at anti-crisis measures, the introduction of methods for their more effective use; more effective use of the time factor in the analysis of the situation and the implementation of anti-crisis measures; qualitative increase of the level of systems and methods of internal communications. The result of this approach should be overcoming the crisis (with the subsequent transition to operational management of the organization), assessing the effectiveness of crisis measures (actions, projects) and, if necessary, the introduction of a permanent monitoring system for crisis phenomena in the organization. introduction of methods of their more effective use; more effective use of the time factor in the analysis of the situation and the implementation of anti-crisis measures; qualitative increase of the level of systems and methods of internal communications. The result of this approach should be overcoming the crisis (with the subsequent transition to operational management of the organization), assessing the effectiveness of crisis measures (actions, projects) and, if necessary, the introduction of a permanent monitoring system for crisis phenomena in the organization. introduction of methods of their more effective use; more effective use of the time factor in the analysis of the situation and the implementation of anti-crisis measures; qualitative increase of the level of systems and methods of internal communications. The result of this approach should be overcoming the crisis (with the subsequent transition to operational management of the organization), assessing the effectiveness of crisis measures (actions, projects) and, if necessary, the introduction of a permanent monitoring system for crisis phenomena in the organization.

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Shahabuddin, Syed, e Sayeda Daud. "http://habibiaislamicus.com/index.php/hirj/article/view/181". Habibia Islamicus 4, n. 2 (27 dicembre 2020): 43–56. http://dx.doi.org/10.47720/hi.2020.0402e07.

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Peaceful atomic production is generally separated into five fundamental territories: extraction and preparing of atomic crude materials, the creation of advanced uranium, generation of atomic fuel components, development and task of atomic reactors and reprocessing of energizes. Notwithstanding utilizing atomic vitality to produce power from control reactors, it is likewise generally utilized in agribusiness, prescription, industry, science and hydrology. Power is right now produced by the iota in created nations. Different nations are additionally attempting endeavors to create power from modest atomic power plants, which utilize little amounts of radioactive substances to deliver power on a substantial scale. Radiation from atomic reactors is at times used to regard sicknesses, for example, tumor. These beams are likewise used to eliminate germs and destructive creepy crawlies in farmland and nourishment items. In the atomic division, organizations or associations can work in various parts of the Muslim world. Pakistan facing difficulty to keep nuclear plant powered due to shortage of nuclear electricity and other challenges are concerns are regarding its security and protection from natural disasters due to climate change which would triple energy consumption of nuclear plant. Although generating electricity from nuclear energy is cost effective as compared to generating electricity from oil and gas or coal, and nuclear radiation can be used to diagnose, treat critical diseases like cancer. Most importantly it can be used in neuropsychiatry to produce brain imaging using gamma camera and single photon emission computed tomography to diagnose depression, anxiety and stress. Pakistan has potential to facilitate its nation and can avail benefit by seeking nuclear technology for mass development programs. The objective of the study is to discuss the Civil Nuclear institute of Technology and what are their contributions and its scope in Pakistan. Atomic researchers can progress toward becoming individuals from these social orders to cooperate on the tranquil utilization of atomic vitality. The researchers should make the best utilization of atomic vitality for vitality purposes to serve all in Pakistan which is begin highlighted the areas in this research and concluded Pakistan facing difficulty to keep nuclear plant powered due to shortage of nuclear electricity and other challenges are concerns are regarding its security and protection from natural disasters due to climate change which would triple energy consumption of nuclear plant. Although generating electricity from nuclear energy is cost effective as compared to generating electricity from oil and gas or coal, and nuclear radiation can be used to diagnose, treat critical diseases like cancer. Most importantly it can be used in neuropsychiatry to produce brain imaging using gamma camera and single photon emission computed tomography to diagnose depression, anxiety and stress. It is concluded that Pakistan has effectively connected with atomic science and technology to innovate and help the society while it is improving as well for implementation as well.

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Puckhaber, Edmund C. "Cost Control: Creating and Maintaining an Efficient Organization". ICFA Continuing Education Series 1988, n. 4 (gennaio 1988): 36–40. http://dx.doi.org/10.2469/cp.v1988.n4.8.

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27

Zhaltyrova, O., T. Kuvaldina e G. Abisheva. "Improving the methodology of accounting for income and expenses in an educational institution". Bulletin of the Innovative University of Eurasia 82, n. 2 (24 giugno 2021): 45–55. http://dx.doi.org/10.37788/2021-2/45-55.

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One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves the development of new mechanisms for managing an educational institution. In these conditions, it becomes inevitable to create and master new accounting systems in educational institutions, which are aimed at ensuring the tasks of effective management of the university. First of all, this applies to the management accounting system. The cost of services rendered is the sum of the university's expenses in monetary form for the implementation of educational and other services. Expanding the financial independence of universities involves the formation of reliable information about the income and expenses of the university in order to manage them. The purpose of this study is to identify the problems of accounting for income and expenses in educational institutions. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. The development of the system of management accounting of income and expenses in educational institutions is focused on the formation of an effective system of information and analytical support, which involves the development of methods for accounting of income and expenses, the organization of the system of internal control of income and expenses, determining the features of management reporting of income and expenses. A methodology for income accounting has been developed that reflects the specifics of the activities of educational institutions, combines the calculation of the main income indicators, their reflection on accounts and in the registers of management accounting, and allows you to form the actual indicators of income and expenses. The optimal method of management accounting of expenses is justified, within the framework of which the classification features of the grouping of expenses are proposed, the order of consolidated accounting and the formation of management accounting registers is determined. The method of accounting for expenses will allow you to specify the directions of expenses in the context of activities, sources of funding, structural divisions, individual programs and activities.

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Хаялеева, Chulpan Khayaleeva, Ханнанов, Marat Khannanov, Мусташкина e Daniya Mustashkina. "Marketing as a prerequisite for sustainable development of the agrarian market". Vestnik of Kazan State Agrarian University 9, n. 3 (14 dicembre 2014): 61–65. http://dx.doi.org/10.12737/6496.

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Abstract (sommario):

The article considers marketing as a method of organization and management of agricultural production; marketing models formation, taking into account the specificity of agricultural production; variants of market division into segments, identifying the consumer for cost effectiveness.

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Ikemoto, Yusuke, Toru Miura e Hajime Asama. "Adaptive Division-of-Labor Control Algorithm for Multi-Robot Systems". Journal of Robotics and Mechatronics 22, n. 4 (20 agosto 2010): 514–25. http://dx.doi.org/10.20965/jrm.2010.p0514.

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Abstract (sommario):

An advanced function for multi-robot systems is the division of labor. There are some studies proposing a multi-agent reinforcement learning method for a division of labor. However, it often requires much time to converge. Many studies focusing on division-of-labor control inspired biological phenomenon have been reported. In those methods, whether heterogeneous or homogeneous state is determined by self-organization, however, group performance improvement is not guaranteed because decentralized control is typically complicated. In this study, we propose adaptive division-of-labor control, enabling adaptive selection of homogeneous or heterogeneous group state. We demonstrate the adaptability of proposal method versus working conditions and address the performance improvement by mathematical analysis. To evaluate the effectiveness of the proposed method, we treat foraging by multi-robot systems and confirm that the robot group inevitably organizes the division of labor with group performance improvement in computer simulations.

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30

Hagan, Iain M., e Agnes Grallert. "Spatial control of mitotic commitment in fission yeast". Biochemical Society Transactions 41, n. 6 (20 novembre 2013): 1766–71. http://dx.doi.org/10.1042/bst20130190.

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Abstract (sommario):

The activation of the Cdk1 (cyclin-dependent kinase 1)–cyclin B complex to promote commitment to mitosis is controlled by the phosphorylation status of the Cdk1 catalytic subunit. Cdk1 phosphorylation by Wee1 kinases blocks activation until Cdc25 (cell division cycle 25) phosphatases remove this phosphate to drive division. Feedback inhibition of Wee1 and promotion of Cdc25 activities by the newly activated Cdk1–cyclin B complexes ensure that the transition from interphase to mitosis is a rapid and complete bi-stable switch. Although this level of molecular understanding of the mitotic commitment switch has been clear for over two decades, it is still unclear how the switch is engaged to promote division at the right time for a particular context. We discuss recent work in fission yeast that shows how the spatial organization of signalling networks, in particular events on the centrosome equivalent, the spindle pole body, plays a key role in ensuring that the timing of cell division is coupled to environmental cues.

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Kimata, Yusuke, Takumi Higaki, Tomokazu Kawashima, Daisuke Kurihara, Yoshikatsu Sato, Tomomi Yamada, Seiichiro Hasezawa, Frederic Berger, Tetsuya Higashiyama e Minako Ueda. "Cytoskeleton dynamics control the first asymmetric cell division in Arabidopsis zygote". Proceedings of the National Academy of Sciences 113, n. 49 (22 novembre 2016): 14157–62. http://dx.doi.org/10.1073/pnas.1613979113.

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The asymmetric cell division of the zygote is the initial and crucial developmental step in most multicellular organisms. In flowering plants, whether zygote polarity is inherited from the preexisting organization in the egg cell or reestablished after fertilization has remained elusive. How dynamically the intracellular organization is generated during zygote polarization is also unknown. Here, we used a live-cell imaging system with Arabidopsis zygotes to visualize the dynamics of the major elements of the cytoskeleton, microtubules (MTs), and actin filaments (F-actins), during the entire process of zygote polarization. By combining image analysis and pharmacological experiments using specific inhibitors of the cytoskeleton, we found features related to zygote polarization. The preexisting alignment of MTs and F-actin in the egg cell is lost on fertilization. Then, MTs organize into a transverse ring defining the zygote subapical region and driving cell outgrowth in the apical direction. F-actin forms an apical cap and longitudinal arrays and is required to position the nucleus to the apical region of the zygote, setting the plane of the first asymmetrical division. Our findings show that, in flowering plants, the preexisting cytoskeletal patterns in the egg cell are lost on fertilization and that the zygote reorients the cytoskeletons to perform directional cell elongation and polar nuclear migration.

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Josephine, Yozia, e Riki Riki. "Implementation eBudgeting Against Performance PT Primer Eka Property Through Internal Control". Tech-E 1, n. 1 (25 agosto 2017): 1. http://dx.doi.org/10.31253/te.v1i1.11.

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Cost management budget applications are needed by the Company in the business process. The design of the budget system to be built aims to create a budget that will be used for a certain period and without any changes in the current period so that the system can produce an accurate report and improve the effectiveness and efficiency in determining the funds required division. Data collection method used is by doing observation, interview and literature study. The design result of this writing is a budget management system in the form of web cost so that the control in the financing required by each division and can avoid the occurrence of excess or lack of budget. Based on the results of the design and implementation of the budget draft can solve the problem in the process of financing at PT Primer Eka Property.

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Smirnova, Ekaterina, e Boris Spassky. "Organization of supervisory control in scenarios of extreme robotics". Robotics and Technical Cybernetics 8, n. 4 (30 dicembre 2020): 245–58. http://dx.doi.org/10.31776/rtcj.8401.

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The article describes the general principles of supervisory control organization in extreme robotics scenarios with different levels of autonomy. It is shown that increasing the level of autonomy of the robot allows reducing the operator’s load due to the division of labor between man and machine and to the implementation of the supervisory control mode, the essence of which is the decomposition of the mission into scenarios, which describe algorithms for solving functionally completed tasks and consists of sequence of simple technological operations. Such scenarios are executed automatically. In this case, the operator mainly implements the functions of monitoring and diagnostics, and the control functions are reduced to making decisions about the execution of the next scenario or intervention into execution of the current scenario in cases when the robot makes an obvious mistake or encounters a problem that it cannot solve on its own. Examples of supervisory control implementation when performing work on critical infrastructure facilities, performing search and rescue and other special operations under challenging conditions, including those of heterogeneous groups of robots, are given.

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Grigoreva, E. A. "Developing Methodological Tools to Estimate Efficiency of Research Organization Divisions". Vestnik of the Plekhanov Russian University of Economics, n. 2 (28 marzo 2024): 126–41. http://dx.doi.org/10.21686/2413-2829-2024-2-126-141.

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Abstract (sommario):

Appraisal of any organization efficiency is an important element of detail studying the key indicators of business activity. As a rule such appraisal is based on the whole set of standard quantitative indices. Today there are no reliable methodological tools to estimate efficiency of research organization divisions, which could allow us to identify real problems and therefore to enhance their work. A lot of methods for estimating organization efficiency were proposed, however the majority of them do not take into account specific features of research organization and their division functioning. Due to this fact, we face the necessity to work out the system of key indicators, which could provide a general idea about the divisions’ standing and their possible problems and give an opportunity to control attaining the set goals. The author elaborated methodology of assessing the efficiency of research organization division work based on expert appraisal of indices of both quantitative and qualitative analysis.

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35

Ungureanu, Sebastian. "Implementation Cost Calculation Using ABC Method". International conference KNOWLEDGE-BASED ORGANIZATION 21, n. 2 (1 giugno 2015): 360–65. http://dx.doi.org/10.1515/kbo-2015-0060.

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Abstract (sommario):

Abstract The cost information system plays an important role in every organization in the decision making process. An important task of management is to ensure control of the operations, processes, sectors of activity and not finally, on costs. Although the objectives of an organization contributes with more control systems (production control, quality control etc.), the cost information system is important because it monitors the results of others. The detailed analysis of costs, production cost calculation, quantification of losses, the work efficiency estimation provide a solid basis for financial control. Knowledge of cost is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions and pricing policies. An important factor is the cost efficiency of the information system so that the information provided by it is useful for decision support and planning the activities.

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ЭЗОПОВА-СОРОКИНА, О. С., e В. В. ДАРИНСКАЯ. "ORGANIZATION OF FINANCIAL CONTROL IN DESIGN AND CONSTRUCTION COMPANIES". Экономика и предпринимательство, n. 11(148) (13 maggio 2023): 1080–83. http://dx.doi.org/10.34925/eip.2022.148.11.213.

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Статья посвящена одной из актуальных проблем организации управленческого учета проектно-строительных компаниях. Авторами обоснованы принципы выделения центров в ответственности и центров расходов в компаниях, занятых в области архитектуры и инженерно-технического проектирования. Авторами определены также составляющие комплексного пакета проектных решений и приведена классификация затрат, которые определяют подходы к формированию центров расходов. The article is devoted to one of the urgent problems of organizing management accounting in design and construction companies. The authors substantiated the principles of allocating centers in responsibility and cost centers in companies engaged in the field of architecture and engineering design. The authors also identified the components of a comprehensive package of design solutions and provided a classification of costs that determine approaches to the formation of cost centers.

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Janwarin, Xaverius M. Y., e I Made Narsa. "The Internal Control And Financial Statements As Moderating Of Ethical Climate". Jurnal Akuntansi 26, n. 3 (1 agosto 2022): 409–25. http://dx.doi.org/10.24912/ja.v26i3.1046.

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This study aims to analyze the effect of the government's internal control system on the government of financial statements quality with the moderating role of the ethical climate of the organization. The survey method was conducted on 80 employees of the planning and finance division of the Maluku Provincial Government who participated in this study. Research data in the form of survey questionnaires were collected and analyzed using smart PLS. The results of this study indicate that the government's internal control system and ethical climate of the organization have a positive and significant effect on the government of financial statements quality. The variable of the government's internal control system has a positive and significant effect on the ethical climate of the organization. The ethical climate of the organization variables can moderate the effect of the government's internal control system on the government of financial statements quality in a positive and significant way.

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Abdel-Hafeez, Saleh. "A fast and cost-effective integer restoring division hardware". Computers and Electrical Engineering 116 (maggio 2024): 109221. http://dx.doi.org/10.1016/j.compeleceng.2024.109221.

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Wahyundari, Sri Putri, e Nur Aslami. "Target Sasaran Bisnis Asuransi". VISA: Journal of Vision and Ideas 1, n. 2 (14 dicembre 2021): 113–21. http://dx.doi.org/10.47467/visa.v1i2.791.

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The necessities of each individual are unique and can change whenever. This is difficult for each organization. Division and focusing on the planned objective market is the right advance that should be taken by the organization to fulfill shoppers in addressing their requirements amidst progressively savage contest. The motivation behind this review is to decide the division and target market of insurance agencies. In completing a business, each organization should define business objectives as execution focuses to be accomplished just as to quantify the achievement or disappointment of the work program that has been set. Business objectives are a method for supporting the organization's drawn out objectives towards upper hand. business destinations between capacities should be commonly strong and reliable. Business objectives are likewise an inspiration. That implies it propels workers and supervisors concerning what they need to accomplish and do. Not just that, business objectives are a material for execution assessment just as control inside the organization.

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Xia, Li Ming, Kun Lin Song e Zhi Qiang Deng. "Based on Factor Analysis of Building Influencing Factors System of the Highway Construction Project's Cost". Applied Mechanics and Materials 357-360 (agosto 2013): 2603–9. http://dx.doi.org/10.4028/www.scientific.net/amm.357-360.2603.

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Building of highway construction projects cost influencing factors system is the key to cost controlling. This paper analyses actual division of the projects cost about section two of coastal avenue north and coastal avenue south extension and Nan gang highway, and draws out the cost of primary and secondary influencing factors. Besides, based on factor analysis this paper establishes influencing factors system of highway construction projects cost, and provides reference for cost control.

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Paine, Thomas. "ANSWER TO FOUR QUESTIONS ON THE LEGISLATIVE AND EXECUTIVE POWERS". E-Legis - Revista Eletrônica do Programa de Pós-Graduação da Câmara dos Deputados 13, n. 33 (24 agosto 2020): 277–89. http://dx.doi.org/10.51206/e-legis.v13i33.619.

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Thomas Paine, answering, supposedly, to Condorcet, about institutional definitions proposed to French Constitution, after the Revolution. He deals with themes as division and balance of powers; constitutional control; Legislature institutional organization; hereditary monarchy; constituent power and legislative power; constitutional reform.

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Suhariyanto, Joko, Andini Nurwulandari, Sarah Sumiati e Abdul Aziz. "Analysis of Management Control at The Cost Centre at Pt Sierad Produce TBK Breeding Division". International Journal of Business and Management Review 11, n. 10 (15 ottobre 2023): 78–90. http://dx.doi.org/10.37745/bje.2013/vol11n107890.

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The purpose of this paper is to examine in depth management control as performance accountability at PT Sierad Produk Tbk, specifically at the cost centre of the breeding division which has not been clear academically and practically so it is important to appear. The approach in this paper uses a qualitative approach with a critical analytical descriptive method through a review of concepts sourced from various indexed journals by collecting related data, and analysed critically interpretatively. The resulting findings are a novelty related to management control at PT Sierad Produk Tbk, in the breeding division centred on costs as a form of accountability by showing the flow of authority and management responsibility in showing good financial performance. The hope is that all companies must be able to show their responsibility in improving financial performance through good management control strategies.

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Ezzat, Kadry Ali, Lamia Nabil Omran e Ahmed Ibrahim Bahgat El Seddawy. "Automatic liver segmentation in computed tomography scans using deep semantic segmentation". Bulletin of Electrical Engineering and Informatics 12, n. 1 (1 febbraio 2023): 250–56. http://dx.doi.org/10.11591/eei.v12i1.4022.

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Division of the liver from figured computed tomography (CT) images is fundamental for the greater part of the PC supported clinical applications, for instance, the arranging period of a liver transfer, liver volume assessment, and radiotherapy. In this paper, a programmed liver location model from clinical CT filters utilizing profound semantic division convolutional neural organization will be introduced, this model will actually want to subsequently isolate the liver utilizing CT images. The proposed model presents simultaneously the liver ID and the probabilistic division utilizing a profound convolutional neural organization. The proposed approach was endorsed on 10 CT volumes taken from open data sets 3Dircadb1. The proposed model is totally programmed with no requirement for client mediation. Quantitative results show that proposed model is reliable and exact for hepatic volume assessment in a clinical course of action with testing exactness 98.8%.

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Shtykov, Valeriy, Yevgeniy Chernyayev e Vladislav Zakharov. "TECHNICAL STATE CONTROL OF THE TRACK WITH THE SUPPORT OF THE DIVISION OF INFRASTRUCTURE". Bulletin of scientific research results, n. 4 (17 dicembre 2017): 208–14. http://dx.doi.org/10.20295/2223-9987-2017-4-208-214.

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Objective: To analyze the options of organizational management of infrastructure runningmaintenance with the support of integrated teams. Methods: The methods of comparison of organizational management on infrastructure maintenance were applied. The analysis was applied for the purposes of studying the system of control organization of technical state of the track in the conditions of restructuring the divisions of October directorate of OAO “RZhD” subsidiary infrastructure. Results: The conclusion was made on the necessity of structural adjustments in track facilities, aimed at creating undertakings, capable of solving the tasks on safe operation management of infrastructure facilities in an integrated manner. Evaluation of service experience of the division of infrastructure justifies its efficiency as regards organization of maintenance system, facilities of automatics and telemechanics, as well as operational costs optimization for maintenance work of infrastructure facilities in different service conditions. The main principles as regards changing the system of track maintenance and signaling arrangements were elaborated on the basis of the revealed characteristic features of the division of infrastructure operation management in the conditions of the October railroad. Practical importance: The system of track maintenance and signaling arrangements may be improved by means of the elaborated proposals.

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Lim, Kyoungkook, e Giseok Nam. "A Study on How to Improve the Accountability of National Defense Financial Information for Government Sustainability". Sustainability 15, n. 11 (29 maggio 2023): 8749. http://dx.doi.org/10.3390/su15118749.

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Accrual-based accounting enables external users to make informed decisions by reporting an accounting entity’s management performance to them. It also helps managers accurately record resource usage and increase efficiency. Despite the Republic of Korea’s expectations for the introduction of accrual-based accounting in national accounting from 2011, aimed at achieving efficient resource management comparable to private companies, the results of the audit by the Board of Audit and Inspection indicate that the settlement of accruals in national accounting is still insufficient. This paper examines whether the financial reports compiled are suitable for competition in decentralized organizations. We present the status of accrual-based accounting in the Ministry of National Defense and analyze the actual cost index to control the efficient use of defense resources and financial information. For our analysis, we compared and analyzed the costs of two divisions and seven brigades in the Ministry of National Defense using cash-based budget spending and the actual cost index based on accrual basis, using data from the defense accounting system in 2015 and 2016. We found that the comparison result between the nominal cost and actual cost index was different. In particular, the actual cost index reflects the degree of control of the decision-maker who manages the resource. Our results show that evaluating the efficiency of resource management units in the Ministry of National Defense using the actual cost index can improve the Ministry’s accountability and achieve the purpose of introducing double-entry bookkeeping.

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de Keijzer, Jeroen, Alejandra Freire Rios e Viola Willemsen. "Physcomitrium patens: A Single Model to Study Oriented Cell Divisions in 1D to 3D Patterning". International Journal of Molecular Sciences 22, n. 5 (5 marzo 2021): 2626. http://dx.doi.org/10.3390/ijms22052626.

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Development in multicellular organisms relies on cell proliferation and specialization. In plants, both these processes critically depend on the spatial organization of cells within a tissue. Owing to an absence of significant cellular migration, the relative position of plant cells is virtually made permanent at the moment of division. Therefore, in numerous plant developmental contexts, the (divergent) developmental trajectories of daughter cells are dependent on division plane positioning in the parental cell. Prior to and throughout division, specific cellular processes inform, establish and execute division plane control. For studying these facets of division plane control, the moss Physcomitrium (Physcomitrella) patens has emerged as a suitable model system. Developmental progression in this organism starts out simple and transitions towards a body plan with a three-dimensional structure. The transition is accompanied by a series of divisions where cell fate transitions and division plane positioning go hand in hand. These divisions are experimentally highly tractable and accessible. In this review, we will highlight recently uncovered mechanisms, including polarity protein complexes and cytoskeletal structures, and transcriptional regulators, that are required for 1D to 3D body plan formation.

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Kuźniarska, Aneta, e Magdalena M. Stuss. "THE ROLE OF MANAGEMENT IN HUMAN RESOURCES CONTROLLING (SELECT ASPECTS)". sj-economics scientific journal 23, n. 4 (30 dicembre 2016): 346–62. http://dx.doi.org/10.58246/sjeconomics.v23i4.285.

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The article is has presented the role of leadership in the planning, design and implementation of personnel control in the organization at different levels of management. Depending on the management roles are more or less detailed, and require different competencies. Invariant is a constant need for supply managers up-to-date information necessary for decision making. The article described the division of roles including division controlling on strategic and operational, and to detail the tasks associated with this type of controlling.

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ZAKHAROV, D. Yu, S. B. TYURIN e A. D. BURYKIN. "THEORETICAL FOUNDATIONS OF COST MANAGEMENT IN AN ORGANIZATION". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, n. 8 (2020): 4–14. http://dx.doi.org/10.36871/ek.up.p.r.2020.08.01.001.

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In this article, the authors consider the theoretical foundations of cost management in the organization, in particular, the definition for "costs", "expenses", "costs" of the organization, shows their role in financial management, reveals the differences in the concepts of costs, costs and expenses. Special attention is paid to classification of the purposes of costs depending on the phase of operation of the business, selected items, expenditure on General planning, regulation and control is considered as a method of evaluating the effectiveness of the company Much attention is paid by the authors to the process of cost management, the process of allocating costs in the cost of production of the enterprise and the process of calculating the cost of production.

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Галактионова, Н. В., e Ю. А. Котлова. "Current issues of improving management accounting and cost control of logging companies". Экономика и предпринимательство, n. 4(117) (1 giugno 2020): 595–99. http://dx.doi.org/10.34925/eip.2020.117.4.129.

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В данной статье рассмотрены вопросы учета затрат на производство по центрам ответственности на примере лесозаготовительной организации ООО «РимбунанХиджау МДФ». Предложены рекомендации для ведения раздельного учёта затрат на лесохозяйственные работы, что позволит организации формировать информацию, отвечающую современным требованиям хозяйствования. This article discusses the issues of accounting for production costs by responsibility centers on the example of the logging organization LLC «Rimbunan Hijau MDF». Recommendations for separate accounting of costs for forestry work are proposed, which will allow the organization to generate information that meets modern management requirements.

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Trindade, Silvana, Ricardo da S. Torres, Zuqing Zhu e Nelson L. S. da Fonseca. "Cognitive Control-Loop for Elastic Optical Networks with Space-Division Multiplexing". Sensors 21, n. 23 (24 novembre 2021): 7821. http://dx.doi.org/10.3390/s21237821.

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This paper introduces a new solution to improve network performance by decreasing spectrum fragmentation, crosstalk interference, blocking of virtual networks, cost, and link load imbalance. These problems degrade the performance of Elastic Optical Networks with Space-Division Multiplexing. The proposed solution, called Cognitive control loop (CO-OP), is capable of identifying a set of problems and creating plans to mitigate these problems. The CO-OP comprises four functions that employ learning algorithms to identify problems and plan a series of actions to reduce or eliminate them. The results show that the CO-OP can effectively decrease up to 30% the blocking of requests and up to 50% the crosstalk occurrence compared to existing algorithms.

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