Application of cost accounting systems in an enterprise The Article discusses the issue of allocation of costs in the normal and actual cost accounting systems. A procedure of dump (conversion) of the normal into actual costs using data flows has been presented. The Article presents an example of applying the designed procedure illustrating the links between cost centre, cost objects and income objects accounting.

Summary The aim of the article is an evaluation of the financial condition of the companies of transport and storage section (section H) based on synthetic indicator in times of economic crisis. The first part of the paper discusses theoretical issues relating to the construction of synthetic measures. In the second part of the paper, a comparative study of the financial condition of the companies of transport and storage section in comparison with the financial condition of the companies in other sections was presented. This study was carried out on the basis of a synthetic financial condition indicator constructed with use of the model method.

The global crisis has resulted in a strong need to change the enterprise philosophy. It is observed the importance of a well-thought strategy as a key prerequisite for contemporary enterprise business success. It should include a very good idea which helps to gain a competitive advantage in the market in the future, and also it has to be implemented very quickly. Therefore, efficiency control plays a significant role in industry enterprises. In this paper the new method of efficiency control dedicated for industrial enterprises which have make-to-order manufacturing (MTO) is presented. MTO companies produce bespoke and customized products to particular customer specifications but not repeated on a regular basis. The main goal of this paper is to connect the strategy implementation process with the production order acceptance process, which can increase the efficiency of strategy realization in make-to-order manufacturing.

Summary Value stream flows in the supply chain This paper discusses supply chain management in an enterprise. A concept of modelling value stream flows defined in an integrated ERP-class information system is presented. The paper focuses on value stream flows in the areas of procurement, production, and sales in an enterprise. Such flows are illustrated by examples.

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