Modeling the process of cost formation and their transition to the state of expenses

The food industry is included in the process industries and is a strategically important sector of the Russian market economy, associated with processing, storage, distribution and marketing of products to consumers. The business processes of the studied industry are a form of communication and technological interaction of personnel to achieve the goals and objectives in the organization. In this industry with existing business models corresponding to their size, have different conditions for doing business, technical support for raw materials processing and the release of final products, availability or shortage of qualified personnel, different level, forms of support from state and municipal authorities. Building a process-oriented enterprise management structure concerns many traditional management approaches, however, many researchers suggest that with the development of digital economy technologies, many achievements of the scientific organization of work of domestic and foreign scientists. It should also be noted that any equipment has its own period of use, and many food industry enterprises in the Russian Federation have depreciation of production assets (more than 40%), unprofitability, insufficient support from regional and municipal authorities. As a result of these characteristics, the issue of ensuring the profitability of processing and marketing products, as well as ensuring that the needs of consumers are satisfied not only in the immediate environment, but also in other segments of the country's market, becomes acute for each head of the organization of the food industry, regardless of the size and form of ownership.

Section: Resultsmentioning

confidence: 99%

Approaches to management and digital hardware support of business processes of food facilities

Martynushkin,

Lozovaya,

Morozova

et al. 2023

“…Thus, the problem of identifying "bottlenecks" in managing the use of freight vehicles arises [22][23][24]. This problem, in our opinion, can be quite realistically solved based on a study of the factor model of cargo turnover of both one vehicle and the entire fleet [25][26][27].…”

Section: Discussionmentioning

confidence: 99%

Formation of a system of indicators for assessing the availability and results of using freight transport

Fedoskin,

Bakulina,

Chivileva

et al. 2024

It is important for any enterprise engaged in the production of products to have a sufficient number of freight vehicles at the enterprise for timely delivery of manufactured products to places of sale, as well as its efficient use. In order to analyze objectively the dynamics of availability, work results and evaluate the efficiency of using freight vehicles, a system of initial and absolute performance indicators was formed, characterizing the actual availability of vehicles, as well as the days of their stay at the enterprise; number of days spent waiting for repairs and undergoing repairs; actual number of days in work; total load capacity; time on duty; time spent in motion; volume of goods transported; technically possible scope of work (volume of cargo turnover); volume of work actually performed (volume of cargo turnover) and a number of others; the source of information was indicated and an algorithm for calculating indicators was given. Therefore, the following methods for calculating the main economic indicators will allow future specialists to familiarize themselves with methodological aspects of analyzing the activities of freight vehicles using a specific example.

“…And in the long term, the result of management will be the creation of value and its strategic forecasting. [18,19] In the context of a tense geopolitical situation and high inflationary pressure, price becomes the leading element of the "price-value-costs" triad. The price "mirrors" the value of agricultural products on the part of the buyer.…”

Section: Costmentioning

confidence: 99%

Factors and features of creating an effective management system in dairy cattle breeding

Konkina,

Martynushkin

2023

The dairy cattle industry is the most important sector of the economy involved in ensuring the country's food security in a tense geopolitical situation. Modern business conditions in agriculture in general and dairy farming are associated with a high level of uncertainty, so agricultural economic entities require effective management tools. The article presents an algorithm for creating a control system at modern enterprises in the dairy cattle breeding industry. The information base for a comprehensive assessment included the data of Rosstat and the accounting financial statements of agricultural producers. An effective management system should include the already existing positive experience of management in agriculture and modern management tools. The current cost management system should ensure the implementation of basic functions - accounting, analysis, control. To do this, the article identifies factors having a direct impact on the management system. According to the authors, these are the organizational and legal forms of an economic entity, the specialization of an economic entity (type of products produced, its nomenclature and assortment), the scale of the activity of an economic entity (production volumes as a whole for the enterprise and in the context of the product range), types of market where the agricultural enterprise carries out supply and marketing activities, the selected technology for agricultural production, internal and external information flows, the resource potential of an economic entity. By influencing these factors, it is possible to ensure the generation of value in the economic activities of agricultural producers. The conclusions made in the article can be used to develop and justify management systems at agricultural enterprises of the Russian Federation.