Статті в журналах: "Accounting calculation"

1

Girdzijauskas, Stasys, Jonas Čepinskis, and Edita Jurkonytė. "MODERN ACCOUNTING METHOD IN INSURANCE TARIFFS ‐ NOVELTY ON THE INSURANCE MARKET." Technological and Economic Development of Economy 13, no. 3 (September 30, 2007): 179–83. http://dx.doi.org/10.3846/13928619.2007.9637797.

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The insurance calculation could be based on the logistic limit model of the population evolution. The investigation has shown that a newly invented logistic theory could be applied to the calculation of interest or the estimation of investment projects, as well as to discount of value expressions, determination of the present monetary values, and management of money currents, that means it could be adapted to calculation of insurance annuities either. There are concrete examples in the article which state that a new principle calculation system is possible based on the logistic discount. Although calculations are more complicated and completely possible only using information technologies, yet the results achieved on the basis of the logistic theory are more accurate and more reliable. To say more, the application of the logistic theory offers qualitatively new results. The main target of this article is to present modern method of calculating annuity insurance tariffs and to compare usual and logistic methods of calculating annuities insurance tariffs. The tasks of the article are: a) to discuss about insurance on living to a certain age peculiarity and b) to analyse and to compare usual and logistic annuities insurance tariffs accounting.

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2

Germanova, Victoria Samvelovna, Julia Alekseevna Tsiselskaya, and Alexander Vitalyevich Frolov. "Improving cost accounting for responsibility centers of an agricultural organization through the application of the ABC-costing method." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2020): 35–45. http://dx.doi.org/10.33920/sel-11-2011-04.

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The article deals with the theoretical and organizational and methodological aspects of cost accounting and calculation of responsibility centers. The process of cost management and subsequent calculation of the cost of products, works and services refers to the management accounting, the exclusivity of which is its relevance. In this study, relevance is due to the consideration of the process of calculating the cost of the centers of responsibility on the example of a large agricultural organization in the Stavropol territory. For the purposes of management accounting, an accurate technological calculation of actual cost calculation is proposed, as well as the need for integration of accounting and management accounting is confirmed.

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Alborov, Rolan Arkhipovich, Ekaterina Leonidovna Mosunova, Elena Vyacheslavovna Zakharova, and Gregory Rolanovich Alborov. "Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 1, 2021): 30–39. http://dx.doi.org/10.33920/sel-11-2104-03.

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The article deals with the problems of calculating the cost of agricultural products in crop and livestock production, associated with the methods of production accounting and management accounting systems for production facilities used in practice by agricultural organizations. Variants of definition (selection) of cost accounting objects, objects of calculation of the first order and objects of calculation of the second order are proposed. Conceptual models for the distribution of costs between the objects of the first-order calculation, the objects of the second-order calculation and the calculation of the cost of the received types of agricultural products have been developed. Using the example of the production of the main herd of dairy cattle, it is shown that the use of old methods of calculating the cost of agricultural products is not consistent, and it is recommended to use more justified methods of calculating the cost of crop and livestock products, recommended in the new editions of the relevant guidelines of the Ministry of Agriculture of the Russian Federation.

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4

Khoruzhy, Lyudmila Ivanovna, Yury Nikolaevich Katkov, and Anastasiya Alekseevna Romanova. "Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2020): 24–34. http://dx.doi.org/10.33920/sel-11-2011-03.

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The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

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5

Zaslavskaya, Irina. "Influence of depreciation calculation of fixed assets on the optimization of income tax." MATEC Web of Conferences 193 (2018): 05086. http://dx.doi.org/10.1051/matecconf/201819305086.

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The article explores the possibility of applying various approaches to the depreciation calculation in tax accounting, it takes into the account characteristics of depreciable assets, the establishment of various useful lives and methods for calculating depreciation. The article analyses the possibility of using an alternative choice of calculating depreciation in order to reduce the tax burden on the enterprise in terms of income tax. The attention is focused on the application of tax benefits established by the Tax Code. It can be used in calculating depreciation of fixed assets. The author deals with the main differences between the depreciation calculation of charges of fixed assets in accounting and tax accounting, she formulates the problems arising due to different approaches to the estimation of initial cost and depreciation calculation.

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6

Закиров, Zufar Zakirov, Закирова, Alsu Zakirova, Клычова, Guzaliya Klychova, Исхаков, and Albert Iskhakov. "Development of primary income accounting of crop production." Vestnik of Kazan State Agrarian University 9, no. 4 (December 25, 2014): 23–28. http://dx.doi.org/10.12737/7736.

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In modern conditions agricultural enterprises activity is affected by the organization of management, which provides economic independence of business entities, their competitiveness and return on production costs. In turn, the effectiveness of management is affected by the efficiency and adequacy of accounting information, which is received by the administrative and management personnel. The term of calculation, due to its versatility, is of a great interest on the part of scholars and practitioners. On the one hand, calculation is represented as a set of techniques of analytical accounting of expenses for production and calculation of the cost of production, on the other hand, it is presented as a component of cost accounting. All this shows, that this term includes various aspects, related to the development and acquisition of information about the production process, its costs and results. This information is undoubtedly important with the development of production activities of agricultural organization. Despite the rather close attention to the issues of cost accounting and calculation of the cost of agricultural production, there is a need to study in detail and further improvement of cost accounting and calculation of the cost of agricultural production in the management system of agricultural organization. The paper deals with the selection of objects for accounting of production, calculation facilities and calculation units in horse breeding. A method of calculating the cost of horse-breeding products was also provided. Simultaneous use of modern information technology will significantly reduce labor costs, compared to manual processing of accounting information

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7

MALINOVSKAYA, Natal'ya V. "The impact of digitalization and integration processes on the cost accounting in sausage manufacture." International Accounting 22, no. 5 (May 14, 2021): 490–508. http://dx.doi.org/10.24891/ia.24.5.490.

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Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organization of cost accounting and choice of methods for calculating the production expenses in sausage production in modern conditions. Integration within the framework of the Eurasian Economic Union and digitalization are the new most significant factors that change both the production process and accounting practices. Conclusions. The rise of digitalization in all areas of activity of meat processing enterprises, development of the regulatory framework within the Eurasian economic integration have become significant factors that have a material impact on the most important elements of accounting and calculation tools in sausage production. These factors along with industry characteristics should be taken into account when organizing cost accounting and choosing methods for calculating the production expenses in sausage production. The results obtained can help further develop theoretical aspects of cost accounting and calculation in sausage production.

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8

Zebua, Mira, Daulat Sihombing, and Melanthon Rumapea. "Analisis Informasi Akuntansi Penuh Dalam Penentuan Tarif Kamar Guna Mendukung Pencapaian Target Laba Pada Garuda Plaza Hotel Medan." Majalah Ilmiah METHODA 10, no. 2 (August 31, 2020): 94–107. http://dx.doi.org/10.46880/methoda.v10i2.544.

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This research was conducted to find out whether there is an accounting information system that is suitable for room rates are effective or not in supporting the achievement of profit targets as well as the method of selecting room selling prices at Garuda Plaza Hotel Medan. The form of research used in this research is descriptive research by obtaining qualitative, while data collection techniques are based on interviews, documentation, and literature. The data analysis technique used is descriptive data analysis by describing and interpreting data obtained from the field and interviews with the Accounting, Internal Control, and HRD sections. Data obtained from interviews and documents are collected, compiled, interpreted, and analyzed so as to provide complete information to solve problems that require. The results of this study indicate the facts about complete accounting information in the process of determining the selling price of room rates at Garuda Plaza Hotel Medan. In calculating the full accounting of Garuda Plaza Hotel using the cost-plus pricing method, the full costing approach. In the cost-plus pricing method, the full costing approach shows differences in the calculation. The difference lies in the estimated full costs, calculation of expected earnings, mark-up calculations, and selling price calculations. Hotels have a special method of determining rates.

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9

Zebua, Mira Trifanni, Daulat Sihombing, and Melanthon Rumapea. "ANALISIS INFORMASI AKUNTANSI PENUH DALAM PENENTUAN TARIF KAMAR GUNA MENDUKUNG PENCAPAIAN TARGET LABA PADA GARUDA PLAZA HOTEL MEDAN." Majalah Ilmiah METHODA 10, no. 2 (August 31, 2020): 94–107. http://dx.doi.org/10.46880/methoda.vol10no2.pp94-107.

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This research was conducted to find out whether there is an accounting information system that is suitable with room rates are effective or not in supporting the achievement of profit targets as well as the method of selecting room selling prices at Garuda Plaza Hotel Medan. The form of research used in this research is descriptive research by obtaining qualitative, while data collection techniques are based on interviews, documentation, and literature. The data analysis technique used is descriptive data analysis by describing and interpreting data obtained from the field and interviews with the Accounting, Internal Control, and HRD sections. Data obtained from interviews and documents are collected, compiled, interpreted, and analyzed so as to provide complete information to solve problems that require. The results of this study indicate the facts about complete accounting information in the process of determining the selling price of room rates at Garuda Plaza Hotel Medan. In calculating the full accounting of Garuda Plaza Hotel using the cost plus pricing method, the full costing approach. In the cost plus pricing method the full costing approach shows diffrences in calculation. The difference lies in the estimated full costs, calculation of expected earnings, mark up calculations and selling price calculations. Hotels have a special method of determining rates.

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10

Talbot, Philip A. "Colonel William Henry Sykes: His contribution to statistical accounting." Accounting History 15, no. 2 (May 2010): 253–76. http://dx.doi.org/10.1177/1032373209359332.

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In “Genealogies of Calculation”, Miller and Napier (1993) engaged with the alternative boundaries of calculation beyond traditional accounting histories. This was justified because not all forms of calculation are to be found in accounting. The removal of this accounting limitation encouraged investigation into other calculative technologies in order to widen the accounting history agenda. This challenge is now taken up through the genealogical examination of the mutation of political arithmetic into statistics and then as accounting statistics as employed by the British military and its relationship with the British brewing industry. In particular, the focus is on the work of Colonel William Henry Sykes, a seminal member of the early Victorian Statistical Movement with his statistical accounting analysis of the British and French Armies of 1864 and later employment of this technique in the financial management of the Bass Rifle Volunteers.

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11

In’kova, A. I., and O. N. Tarasova. "Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.

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The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.

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12

Khoruzhy, Lyudmila Ivanovna, Yury Nikolaevich Katkov, and Anastasiya Alekseevna Romanova. "The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 34–46. http://dx.doi.org/10.33920/sel-11-2103-04.

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The article, based on the theoretical analysis, gives a brief description of the ABC method for the purposes of calculating the cost of agricultural products, and determines its relationship with the «directing-costing» method. Peculiarities of cost calculation in organizations of inter-organizational cooperation are disclosed, accounting practices of the system of calculation based on ABC method are described. The advantages of implementing and using inter-organization accounting and a cost calculation system based on the ABC method have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations

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13

Adisty, Faizah, and Indah Pertiwi. "Analisis Tingkat Pemahaman Akuntansi Mahasiswa Berdasarkan Hasil Belajar Matematika Ekonomi." Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi 5, no. 1 (July 6, 2020): 15. http://dx.doi.org/10.32493/keberlanjutan.v5i1.y2020.p15-23.

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This research aims to determine the correlation between mathematics economics courses and an introduction to accounting. The reason for choosing the title is because there are many economic principles that use mathematics. Accounting has a close relationship with mathematics. Many students who master mathematics are considered able to solve accounting cases well too. The concept of the dual aspect, which is the basic concept of accounting, is expressed as a mathematical equation, called an accounting equation. Accounting calculations such as the calculation of depreciation, determination of loan installments, determination of cash prices in the case of the purchase of a lease and installment system require the use of mathematical techniques. All of this requires mathematical knowledge where the mastery of basic mathematical concepts is important for accounting students to master well in the Introduction to Accounting course. The samples of this research are students enrolled in the 2018/2019 school year. The results of this research, calculation of the correlation coefficient (r) = 4. Based on statistical calculations, it can be concluded that the mathematics economics course has a positive effect on the introductory accounting courses to D3 Accounting students at the University of Pamulang.

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14

Nikolaevna Gerasimova, Larisa, and . "Construction: Innovative Approach to Cost Accounting." International Journal of Engineering & Technology 7, no. 4.38 (December 3, 2018): 195. http://dx.doi.org/10.14419/ijet.v7i4.38.24440.

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Based on the study of existing methods of cost accounting, this paper examines the innovative approach to the calculation of products.The article shows that at the time of the decision on investing in a business project related to the development and construction of a new facility, it is advisable to use the target-costing methodology to forecast the cost of a product. For this purpose, when calculating the cost of a product, it is necessary to consider the market research indicators and the values of cost drivers.The author gives an example of using the “target-costing” method in a construction organization, considering peculiarities of this method in construction.Based on the results of the study, it can be concluded that the proposed method of cost calculation for a future innovative product allows for an adequate assessment of future costs, which, given a shortage of raw data and the time resource, reduces investment risks.

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Gerasimova, Larisa Nikolaevna. "Features of accounting for property taxes by institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (June 21, 2021): 32–43. http://dx.doi.org/10.33920/med-17-2107-04.

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The article analyzes the basic rules of taxation for land tax and property tax. It is considered how to report on property taxes. The cases of payment of land tax by institutions, tax bases with and without cadastral value are analyzed. The variants when the land plot occupies the territory of several municipalities, cases when accounting periods are established and not established by local legislation are considered. The calculation of land tax and advance payments on it, as well as their reflection in accounting, is shown. The rules for determining the composition of property that is considered an object of taxation are considered, the calculation of property tax and the rules for reflecting it in accounting are given. Formulas and examples of calculating the average value of taxable property, residual value, advance payments for property tax for the reporting year, including and excluding benefits, and calculating property tax for the year are given.

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16

Ribalko, O. M., I. S. Varlamova, and R. M. Yevtushenko. "EATURES OF IMPROVEMENT OF COST ACCOUNTING METHODS AND PRODUCT ACCOUNTING CALCULATION." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 49, no. 1 (2021): 64–70. http://dx.doi.org/10.26661/2414-0287-2021-1-49-12.

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17

Suwandi, Suwandi, Marsani Asfi, Viona Firlisia, and Sylvia Chandra. "PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 1 (May 22, 2019): 22. http://dx.doi.org/10.31289/jab.v5i1.2042.

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This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.

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18

Ляхович, Галина Іванівна. "Calculation of the efficiency of accounting outsourcing." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(39) (April 27, 2018): 83–87. http://dx.doi.org/10.26642/pbo-2018-1(39)-83-87.

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19

Thompson, Grahame. "Inflation accounting in a theory of calculation." Accounting, Organizations and Society 12, no. 5 (January 1987): 523–43. http://dx.doi.org/10.1016/0361-3682(87)90034-1.

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20

Dmitrenko, Alla, Galyna Lebedyk, and Mykola Nesterenko. "Product Cost Calculation Methods in Construction." International Journal of Engineering & Technology 7, no. 3.2 (June 20, 2018): 6. http://dx.doi.org/10.14419/ijet.v7i3.2.14367.

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The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products.

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21

Ramaj, Vehbi, Sead Rešić, Anes Z. Hadžiomerović, and Samira Aganović. "Excel’s Calculation of Basic Assets Amortisation Values." Mathematics and Informatics LXIV, no. 5 (October 30, 2021): 490–502. http://dx.doi.org/10.53656/math2021-5-4-exs.

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For Excel’s calculation of basic (fixed) assets amortisation values, the investigated economic and mathematical foundation with required values and their relations were used. The investigated and introduced theory is adapted to Excel calculations of fixed assets amortisation based on today’s needs. All values for Excel’s calculations are sorted into input and output values, and input to main and nested calculations. Two methods for calculating fixed assets amortisation were introduced using Excel. The first method is based on a linear decreasing function, G(t) = G0 (1-pt), which presents the simple interest calculation of the reduced equities for equal periodic amortisation values. The second method is based on the exponential degrading function, G(t) = G0qt, which presents a complex interest calculation of the reduced equities for periodic amortisation amounts in a descending sequence. The continuity of the introduced functions results from the continuity of: the life of the fixed asset, periodic amortisation, accumulated amortisation and non-amortized amount (residual value) of the fixed asset. It is particularly important to introduce dates with the exact time, for the beginning and the end of each amortisation period of the fixed asset. The theory for Excel’s calculation of the fixed asset output values for an arbitrary (planned or unplanned) term has also been explored and introduced. Such calculations relate mainly to terms of alienation, permanent damage, permanent loss of the process function of a fixed asset and periodic accounting reporting.

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Yanti, Rika Irma, Febrian Febrian, and Desy Purnama Sari. "Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut." Andalas Dental Journal 8, no. 2 (December 1, 2020): 101–10. http://dx.doi.org/10.25077/adj.v8i2.141.

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Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

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Yanti, Rika Irma, Febrian Febrian, and Desy Purnama Sari. "Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut." Andalas Dental Journal 8, no. 2 (December 1, 2020): 101–10. http://dx.doi.org/10.25077/adj.v7i2.141.

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Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

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Romanova, Anastasiya Alekseevna. "Formation of a hybrid cost calculation system for the purposes of inter-organizational management accounting of agricultural enterprises." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 10 (October 1, 2020): 52–61. http://dx.doi.org/10.33920/sel-11-2010-05.

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Based on theoretical analysis, the author defines inter-organizational cooperation, inter-organizational management accounting, and the cost calculation system in the framework of inter-organizational relations. The features of calculating the cost of inter-organizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

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Kovalyev, L. I., I. L. Kovalyev, and M. N. Kostomakhin. "Determination and rationing of total costs for technical service of livestock equipment." Glavnyj zootehnik (Head of Animal Breeding), no. 10 (October 1, 2020): 56–65. http://dx.doi.org/10.33920/sel-03-2010-08.

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The method of calculating costs (expenses) for maintenance and repair of livestock equipment has its own features of accounting and planning of work. The purpose of this work was to use a methodology for determining and rationing total costs for technical service of livestock equipment. The most important main points of the improved methodology for determining the cost of maintenance and repair of livestock equipment with the use of a number of standards are considered, and the features of accounting and planning for this type of work (technical service of livestock equipment) have been considered. The general provisions of the methodology for calculating the basic salary depending on the choice of the form of payment by the service for maintenance and repair of livestock equipment have been given. To simplify these calculations the rationale for establishing a single common factor calculation on the basic salary of the workers while performing diff erent types of work experts of farms (calculation of additional wages, deductions on social insurance and overhead charges from the basic salary), etc. The presented method signifi cantly simplifi es the task of determining the cost of maintenance and repair of livestock equipment when planning work and distributing the volume of work between service enterprises and agricultural producers, taking into account the features of accounting and planning all types of technical service of livestock equipment.

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Shabanov, Vitalii, Albina Rakhimberdina, and Ilya Yanikiev. "ON THE ISSUE OF DETERMINING THE ELECTRICAL LOADS OF TRANSFORMER SUBSTATIONS." Electrical and data processing facilities and systems 18, no. 1 (2022): 114–22. http://dx.doi.org/10.17122/1999-5458-2022-18-1-114-122.

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Relevance The calculation of electrical loads is the basis for choosing the carrying capacity of all elements of the electrical network. An increase in rated loads compared to the necessary ones leads to cost overruns on power transmission lines and an increase in power of transformers, and a decrease in rated loads leads to increased power dissipation in networks, increased heating of conductors and transformers and increased thermal deterioration of their insulation. The reliability of the calculation of electrical loads depends both on the reliability of the calculation coefficients used and on the correctness of the methods used. Therefore, the research and improvement of the calculation of electrical loads in the design of power supply systems is an actual problem. Aim of research To investigate the determination of rated loads of transformer substations, methods of accounting for power dissipation in different modes of operation of the power supply system and methods for determining rated currents of cable lines to transformer substations. To consider the correctness of the use of standard forms for determining electrical loads recommended by regulatory documents. To develop a generalized form of performing calculations of electrical loads of transformer substations, combining the calculation of loads on the side of lower and higher voltages. Research methods To solve the tasks, the definition of electrical loads according to standard forms of regulatory documents is investigated. The methods of accounting for power dissipation in transformers under different operating modes of the power supply system and the determination of rated currents along cable lines to transformer substations are considered. Results The shortcomings of the execution and design of the calculation of electrical loads according to standard forms are revealed: standard forms do not contain information at which values of the heating time constant calculations are performed to determine the rated power of the electrical power load on the side of the lower and higher voltages of transformer substations, do not contain the definition of power dissipation in transformers. Ways of improving the calculation of electrical loads of transformer substations are proposed. A generalized form of execution and design of calculations of electrical loads of transformer substations have been developed, which include the values of time constants when calculating electrical power loads, the type and passport data of the selected transformer, calculations of power dissipation in transformers in two modes and calculations of the load current of cable lines to transformer substations.

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Romanova, Anastasiya Alekseevna. "Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2020): 13–20. http://dx.doi.org/10.33920/sel-11-2009-02.

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The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

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Khmelyuk, Alona, and Vladyslav Khvostov. "Accounting organization and allocation of production costs on metallurgical enterprises." Economic Analysis, no. 29(4) (2019): 106–12. http://dx.doi.org/10.35774/econa2019.04.106.

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Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on the organization of accounting and accounting policy. It is proved that the components of accounting cost policy are: methods of calculating production cost of products, works, services; list and composition of articles of calculation of production cost of production (works, services); list and composition of variable and fixed overhead costs; bases of distribution of production variables and distributed fixed costs. Different approaches to the choice of the system of calculation of production cost of production are noted. It is proved that the main factor in the choice of the calculation system is the industry peculiarities. The expediency of using the process (preliminary) method of costing of production is confirmed. The algorithm for calculating the cost of balls (hire) has been determined. The estimation of general expenses in the system of accounts of accounting at the metallurgical enterprise is estimated. Accounting violations have been established in terms of generating overhead costs and production costs. Effective methods of improvement of accounting of general costs of the metallurgical enterprise are offered. Purpose. To evaluate the current regulatory approaches to the organization of managerial (domestic) accounting in Ukraine, to present the features of forming accounting information on costs at metallurgical enterprises, to develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs of metallurgical enterprises. Results. The peculiarities of the organization of accounting of expenses including general expenses and display in the system of accounts and in the registers of accounting are established; analysis of the current methodology of organization of accounting of costs at the metallurgical enterprise; an algorithm for calculating the cost of rolling a ball is presented; improvement of organization of accounting of general expenses for the purpose of adherence to uniform methodological approaches to keeping of accounting of expenses is offered.

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Sandi, Fitra Adhitya, and Laila Septiana. "Perancangan Sistem Informasi Point Of Sales Berbasis Web Pada Perusahaan Sablon." Computer Science (CO-SCIENCE) 1, no. 2 (July 26, 2021): 123–30. http://dx.doi.org/10.31294/coscience.v1i2.267.

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The sales system that runs on CV. Wadas Warna Warni (Dyotees) is currently still done conventionally, according to the author's observation, it is very ineffective, where Customer Service has to make a conventional order form using Microsoft Excel which contains details of sales and sales calculations, then prints the order form and also disposes the order form. to the production, invoice creation and calculation which is still done conventionally using Microsoft Excel. This causes frequent input errors, data redundancies and also takes a long time to position orders to the production department, it is difficult to monitor sales that are being processed or have finished processing production and requires a long time in the process of calculating the income statement for the accounting department where the division is accounting must recap all invoice data. By designing the Point of sales (POS) Information system, it is hoped that it can simplify the sales process in which the creation and calculation of order forms automatically, report generation and also management of more organized sales data.

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Straka, Thomas J. "Timber Basis Allocation with Incomplete Records." Southern Journal of Applied Forestry 28, no. 2 (May 1, 2004): 109–12. http://dx.doi.org/10.1093/sjaf/28.2.109.

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Abstract Forest owners are required to maintain complete and accurate accounting records of their timber transactions. This allows for proper allocation of basis, calculation of depletion allowance, and accurate calculation of tax due from timber sales. If accounting records are incomplete (basis allocation was not properly performed in the past), the forest owner and his or her accountant and forester will need to calculate the basis allocation that should have taken place in the past. The proper basis allocation and a methodology to allocate basis when records are incomplete are illustrated. South. J. Appl. For. 28(2):109–112.

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Himick, Darlene, and Kate Ruff. "Counter accounts of profit: outrage to action through “just” calculation." Accounting, Auditing & Accountability Journal 33, no. 4 (July 3, 2019): 699–726. http://dx.doi.org/10.1108/aaaj-03-2018-3432.

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Purpose Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of this paper is to investigate how social movements use counter accounts of profit as tools of resistance. Design/methodology/approach A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement, Médecines Sans Frontières access to essential medicines campaign and Brigitte Bardot Foundation’s opposition to the Canadian seal hunt, and how their framings of profit influenced change. Findings Activists reframe profit to create visibilities and bridges to the suffering of distant others. Reframing the calculation and boundary of profit is a strategy to elicit moral outrage, hope and ultimately a more just world. Through these reframings, activists in three different social movements were able to change the possibilities of who and what can be profitable, and how. Social implications The inherently incomplete nature of accounting frames give rise to accounting’s vulnerability to non-accountants to assert their views of a moral profit. Accounting therefore is both a means of control at a distance but also “emancipation at a distance.” Originality/value Scholars have asserted that accounting can be used for resistance, few studies have examined how. By examining how activists assert what profit is – and should be – the paper documents and theorizes profit as contested and highlights accounting’s emancipatory potential.

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Prischenko, E. A., and N. G. Nizovkina. "The Cost Accounting System and Cost Calculation Improvement." World of Economics and Management 18, no. 2 (2018): 120–31. http://dx.doi.org/10.25205/2542-0429-2018-18-2-120-131.

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Spatayeva, Saule B. "Cost Accounting Methods and Calculation Agricultural Products` Cost." European Researcher 93, no. 4 (March 15, 2015): 290–97. http://dx.doi.org/10.13187/er.2015.93.290.

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Siljanoska, Slavica, Marijana Joksimović, and Jozefina Beke-Trivunac. "Cost calculation systems in commercial banks: Traditional system and activity-based calculation system." Revizor 23, no. 91-92 (2020): 97–104. http://dx.doi.org/10.5937/rev2092097s.

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Increasing competition between banks in local and global markets imposed the need for the bank to determine the most competitive prices and markets for its products, which ensures profit maximization while minimizing risk, as well as maintaining optimal product quality. The ability of management to make the right decisions at the right time, largely depends on the adequacy of cost systems that provide a high degree of accuracy in costing, and timely receipt of complete information on each individual banking product. The paper presents a comparative overview of the traditional cost accounting system and the ABC cost accounting system, in order to find the most efficient cost system and to reach the best business results by banks.

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

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Bychkova, Gul'fira. "FINANCIAL ACCOUNTING: A PRACTICAL APP." Scientific Papers Collection of the Angarsk State Technical University 2018, no. 1 (March 4, 2020): 247–51. http://dx.doi.org/10.36629/2686-7788-2020-247-251.

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38

Power, Michael. "From the Science of Accounts to the Financial Accountability of Science." Science in Context 7, no. 3 (1994): 355–87. http://dx.doi.org/10.1017/s0269889700001745.

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The ArgumentThis introductory essay describes some intellectual intersections between the history and sociology of science and the history and sociology of accounting. These intersections suggest a potential field of inquiry that concerns itself explicitly with science and economic calculation, a potential that is partly realized in the essays that follow. It is possible to describe a broad shift from concerns for the scientific credentials of accounting to a recognition of the constitutive role that accounting plays for science. In other words the so-called cultural hegemony of the scientist is giving way to that of the accountant. This shift has a number of loosely related but complementary elements. The first is to be found in some recent historical work that links ideals of scientific objectivity to administrative and political values. A second element is a body of work that is critical of theorydominant approaches to experiment and concerns itself with laboratory practice in social context. A third element is an emerging interest in the economics of science. I argue that such a program is weak where it abstracts from processes of economic calculation, and this suggests the fourth element: a contextual approach to economic calculation to be found in sociologically informed accounting research. In the light of these four elements, the essay concludes by considering directly the implications of accounting for science, particularly given recent initiatives to make science more accountable.

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Khmelyuk, Alona, and Natalia Rukavitsyna. "ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE." Economic Analysis, no. 30(3) (2020): 212–19. http://dx.doi.org/10.35774/econa2020.03.212.

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Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are considered. It is emphasized that the organization of accounting at a state-owned enterprise is carried out in accordance with the current national legislation and is declared through the formation of the Order on Accounting Policy. It is established that the main internal administrative document of the organization of accounting, including the accounting of expenses at the state enterprise is the Order on the organization of the account and accounting policy. A comparative analysis of the Order on accounting policy in terms of declaring the formation and reflection of costs in the accounts and methods of calculating the production cost of products; list and composition of articles of calculation of production cost of production (works, services); bases of distribution of general production variables and distributed fixed costs and their actual reflection. Thus, having studied the method of calculating a unit of production (work robe) and the reflection of business transactions in the system of accounting accounts, some differences with the Order on Accounting Policy. The expediency of application of the normative method of calculation of the prime cost of production is confirmed and the algorithm of calculation of the prime cost of a dressing gown is defined. An assessment of the reflection of overhead costs in the system of accounting accounts at a state-owned enterprise. The inconsistency of the accounting principles declared in the Order on Accounting Policy in terms of cost formation, in particular the cost of production, has been established. Effective methods of improving the accounting of overhead costs at the state enterprise of the penitentiary service are proposed. Purpose. Assess external and internal regulatory approaches to the organization of management (internal) accounting in Ukraine, present the features of the formation of accounting information on costs at the state enterprise, develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs at state enterprises. Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods. Results. The inconsistency of application in practice of the principles and methods of accounting at the state enterprise of the penitentiary service in accordance with the declared Order on Accounting Policy; identified violations in the formation and distribution of overhead costs for production costs; the analysis of the current methods of organization of cost accounting at the state enterprise is carried out; the algorithm for calculating the unit cost of production is presented; proposed improvement of the organization of accounting for overhead costs in order to comply with common methodological approaches to cost accounting.

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Haslam, James. "Economic calculation and policy formation." British Accounting Review 20, no. 1 (April 1988): 99–100. http://dx.doi.org/10.1016/0890-8389(88)90131-x.

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Stončiuvienė, Neringa, Rūta Ūsaitė-Duonielienė, and Danutė Zinkevičienė. "Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation." Engineering Economics 31, no. 1 (February 28, 2020): 50–60. http://dx.doi.org/10.5755/j01.ee.31.1.23750.

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The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC production duration factor, and has been adapted to a company producing large and complex unique articles. Applicability analysis of the model has involved data systematization, grouping, collection of additional data under the interview method, data interpretation, summarisation, logical conclusion making. Applicability of this model and more efficient control of the pricing decisions at the company, ensuring its greater competitive ability, have been justified by financial calculations. In formation of the full cost calculation model, both the quantitative and qualitative research elements were used: analysis of the modern cost accounting systems was performed; applicability, implications and limitations of the designed model were tested using actual data of the selected industrial company.

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Goni, Yuvita M. F., and Novi Swandari Budiarso. "ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO." ACCOUNTABILITY 7, no. 01 (June 30, 2018): 11. http://dx.doi.org/10.32400/ja.19072.7.01.2018.11-20.

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Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income

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Indayani B. "Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements." Point of View Research Accounting and Auditing 1, no. 3 (July 11, 2020): 43–48. http://dx.doi.org/10.47090/povraa.v1i3.34.

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This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

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Derya Başkan, Tuba. "Uniform group accounting and inventory accounting standards in the group cost evaluation of calculation." International Journal of Social Sciences and Education Research 3, no. 5 S (October 5, 2017): 1593–605. http://dx.doi.org/10.24289/ijsser.327624.

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Paramita, Pradnya, and I. Ketut Suryanawa. "Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting." E-Jurnal Akuntansi 30, no. 6 (June 26, 2020): 1369. http://dx.doi.org/10.24843/eja.2020.v30.i06.p03.

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The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting. Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.

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Shevelev, V. I., S. N. Nikulina, I. N. Sheveleva, and E. N. Kostomakhina. "The prime-cost of production when rearing of young animals in dairy and beef cattle breeding." Glavnyj zootehnik (Head of Animal Breeding), no. 12 (December 1, 2021): 52–61. http://dx.doi.org/10.33920/sel-03-2112-06.

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In a market economy, the prime-cost of production is the most important indicator of the financial and economic activity of any economic entity. It is a cost estimate of all resources used in the production process of the industry: feed, animal protection products, materials, fuel, energy, fixed assets, labour, natural and other costs associated with its production and sale. The purpose of the work was to calculate the prime-cost of production when rearing of young animals in dairy and beef cattle breeding in the Kurgan region. The analysis has shown that according to the years of observations less than half of livestock products were produced in agricultural organizations of the region: meat – 36,3–38,6 %, milk – 29,3–30,6 %. Egg production in agricultural organizations was at the level of 13 %. The correct choice of objects of calculation and calculation units, as well as the use of special methodological recommendations for accounting production costs and calculating the prime-cost of products (works, services) in agricultural organizations allows us to more accurately determine the prime-cost in dairy and beef cattle breeding. Despite the great attention to the individual aspects of cost accounting and calculating the prime-cost of agricultural production, there is still a need and importance of a more detailed study and further improvement of accounting and calculation of meat and dairy cattle products. The prime-cost of the gain in the live weight of young cattle can be calculated by different methods, but at the same time the selected option must be fixed in the accounting policy of the organization.

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Fırtın, Cemil Eren, and Tom S. Karlsson. "(Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context." Journal of Public Budgeting, Accounting & Financial Management 32, no. 2 (May 15, 2020): 159–76. http://dx.doi.org/10.1108/jpbafm-05-2019-0084.

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PurposeThis article addresses issues of calculation and economization in contemporary public organizations. In particular, it investigates how choices of organizing emergency health-care have been affected by accounting as a performative device. Special attention has been paid to how accounting brings about performative consequences in shaping the medical profession and its context.Design/methodology/approachThe article employs qualitative research methods and draws its analysis on empirical data from in-depth interviews at an emergency health-care unit in Sweden.FindingsIt is demonstrated how accounting, in the form of calculations of treatment time and number of patients, enables performative consequences for medical professional work. It is also demonstrated how the use of accounting engages (re)descriptions of practices and roles, creates accounts of patients, and helps to sustain such (re)descriptions. Accounting terms (such as efficiency and control) have been reframed into medical terminology (such as health-care quality and security), ensuring and retaining (re)described medical professional work in terms of practices and emerging roles.Originality/valueThis article contributes to (1) the literature on accounting practices within health-care contexts by demonstrating a case where the accounting ideas and practices of medical professionals are coexistent and interwoven and (2) the increasing body of literature focusing on accountingization by showing how emerging calculative technologies carry performative power over medical professional work through formative (re)descriptions.

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Terlovaya, Valentina Ivanovna, and Elena Stepanovna Sorokina. "REGULATORY METHOD OF ACCOUNTING IN THE SYSTEM OF MANAGEMENT OF COSTS OF THE MOTOR TRANSPORT COMPANY." Scientific Bulletin: finance, banking, investment., no. 2 (51) (2020): 238–45. http://dx.doi.org/10.37279/2312-5330-2020-2-238-245.

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Annotation. The mass serial nature of the road transport services performed and their uniformity led to the use of the process-based method of accounting and calculating the cost of road transport. This method has characteristic features, for example, cost accounting is carried out for each structural subdivision of a motor transport enterprise irrespective of the type of transportation performed. After the end of the reporting month, actual expenses are written off to the entire volume of performed transportation and the average cost of a unit of motor transport products is determined. Such an accounting system allows you to get information about the level of production costs only at the beginning of the month following the reporting month, which completely excludes the possibility of enterprise management to quickly respond to various overplanned and unreasonable costs during the reporting period. The article discusses the features of the technological process of production and sale of motor transport services and substantiates the possibility of practical use in motor transport enterprises of the normative method of accounting and calculation of road transport. The methods of determining the cost standards for all articles of the calculation of transport services, daily operational accounting for each vehicle of the standard cost of transportation and the value of the estimated profit received for a shift are presented. A practical example is given of using the normative method of accounting and calculating the cost of road transport on the basis of a KamAZ KVR P10k truck.

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Sergey, Yuferev. "Accounting the Second Derivatives in the Power Flow Calculation." Advanced Materials Research 960-961 (June 2014): 1013–16. http://dx.doi.org/10.4028/www.scientific.net/amr.960-961.1013.

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In this paper, it is show how the second derivatives of the Hessian matrix influence on the convergence of the power flow calculation. Convergence conditions of the Combined Newton’s method using 14 nodes IEEE testing schemes are investigated. The method can be used to determine the control actions to pull the operating point into the feasibility domain.

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Takegawa, H., N. Mukumoto, S. Ueyama, K. Tsujii, M. Akimoto, M. Miyazaki, M. Takashina, H. Numasaki, K. Nishiyama, and T. Teshima. "Monte Carlo Dose Calculation Accounting for Double Dynamic Systems." International Journal of Radiation Oncology*Biology*Physics 78, no. 3 (November 2010): S761. http://dx.doi.org/10.1016/j.ijrobp.2010.07.1761.

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