Accounting for Costs and Expenses: Problems of Theory and Practice

Mizikovsky, Igor E.; Druzhilovskaya, T.Y.; Druzhilovskaya, E.S.; Garina, Ekaterina P.; Romanovskaya, Elena V.

doi:10.1007/978-3-319-75383-6_20

Cited by 15 publications

(2 citation statements)

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“…Improving the quality and competitiveness of industrial products inevitably involves additional costs and an increase in their cost price. To find a rational solution to the problem of improving the quality of castings requires the development of a conceptual and mathematical model of the quality formation process, which considers all costs, risks and losses incurred by the designer, manufacturer and consumer of the products [9].…”

Section: Analysis Of Literature Sources Purpose and Objectivesmentioning

confidence: 99%

Robust methods for controlling casting processes and the quality of castings

Ponomarenko,

Yevtushenko,

Yevtushenko

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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The paper considers the ways of controlling the processes of producing good-quality castings by using robust methods based on the identification of objects under uncertainty, adaptive control methods, stabilization methods for automatic control systems and their mathematical description. The purpose of the paper is to practically elaborate on the task of creating robust technologies for casting based on the study of the stochastic dispersion models of the casting process parameters and to develop a method for stabilizing the casting processes and a method for stabilizing the quality parameters of the castings. The regular patterns of the stochastic dispersion of the casting process parameters were investigated based on the mechanical performance of the casting alloys, their chemical composition, the physical and mechanical properties of the molding mixtures, the dimensions of the castings, and the features of the casting production process such as pouring temperature, element loss during melting and mold hardness. The results of the conducted investigations have shown that to describe the stochastic dispersion of the casting process parameters, it is appropriate to use the Johnson system of distributions. A method for stabilizing the casting quality parameters was developed. It has been shown that it is more efficient to stabilize the strength and improve the dimensional accuracy of the casting simultaneously. With the existing production process, the dimensional accuracy of the casting corresponds to Grade 11 according to GOST 26645-85. With the increase of the dimensional accuracy grade, the metal content of the casting can be reduced by 16.3% after reaching Grade 10, by 20.4% after reaching Grade 9, and by 24.2% after reaching Grade 8.

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Section: Analysis Of Literature Sources Purpose and Objectivesmentioning

confidence: 99%

Robust methods for controlling casting processes and the quality of castings

Ponomarenko,

Yevtushenko,

Yevtushenko

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

View full text Add to dashboard Cite

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“…Централизованное управление позволяет лучше координировать денежные потоки и управлять платежеспособностью всего холдинга [13][14][15][16].…”

Section: анализ факторов влияющих на риски при распределении денежных средств внутри группы компанийunclassified

Risk management in the group of companies n the distribution of funds

Gerasimova

2021

RJIE

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The article discusses the mechanisms of distribution of funds within a group of companies and analyzes the risks that arise in various situations. It is shown that the risks depend on the type of interdependence of companies, the impact on subsidiaries, etc., the classification of holdings with the characteristics of key concepts is given. The classification criteria are considered: the type of interdependence of companies, the influence of the parent company, the nature of the relationship. Examples of the structure of a group of companies are presented. The processes of financing the operating activities of the holding company, in which the management company distributes the group’s funds to its subsidiaries in order to make the business profitable, are analyzed. The processes of financing investment projects of subsidiaries involving the provision of specific projects with resources are analyzed and the current options for reallocating funds in the group are shown, taking into account the risks. The methods of using business contracts, intra-group loans in the redistribution of money within the group are considered. The variants of their optimal use in various situations are shown. There are three main types of risks that you need to pay attention to first of all: a decrease in net assets, cash gaps and taxes. Taking into account these areas, the methods of reducing the risks of intra-group financing are described and recommendations are given on what to do in these situations. The formula for calculating net assets is presented, the calculation of which is carried out in order to compare the value of net assets with the value of the authorized capital. Methods of reducing the risk of cash gaps are considered. Tax risks are analyzed and measures to reduce them are proposed.

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