The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations

Khoruzhy, L. I.; Katkov, Yury Nikolaevich; Romanova, Anastasiya Alekseevna

doi:10.33920/sel-11-2103-04

Cited by 3 publications

(1 citation statement)

References 1 publication

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“…По сути, ABC-анализ -это классификация ассортимента по разным параметрам. Классифицировать таким образом можно все, что имеет достаточное количество статистических данных [13][14][15]. Например, для ассортимента результатов интеллектуальной деятельности можно взять исторические данные о спросе по категориям разработок за несколько лет, различные экспертные оценки по перспективности развития направлений разработок, собрать мнения по привлекательности результатов интеллектуальной деятельности для реальных и потенциальных потребителей и для реальных создателей, также можно расширить характеристики классификации относительно разных направлений народного хозяйства, если разработка имеет не одно потенциальное направление применения.…”

Section: аннотацияunclassified

Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Gorelov

Korzhueva

Vlasova

2022

EATP

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Subject. The article addresses the formation of assortment portfolio of intellectual activity results of budgetary institutions. Objectives. Our aim is to present organizational and economic approach to intangible assets as reserves, using the case of federal State budgetary research institutions that are the rights holders of intellectual activity results. Methods. We employ general scientific research methods. Results. The paper offers approaches to classification of intellectual activity results based on parameters of their attractiveness as a commodity and trends in the market of intangible assets. We conducted a survey of four groups of respondents related to scientific or managerial activities, according to the chosen classification of intellectual activity results, and performed ABC and XYZ analysis based on the results of the survey. Conclusions. The results of the analysis enabled to form groups of assortment portfolio of intangible assets that can be recognized as providing future economic benefits with a high degree of probability. For these groups, it is possible to formulate recommendations that may affect the formation of accounting mechanisms and the preparation of accounting policies. This, in turn, may affect the development strategies for budgetary research institutions and increase the efficiency of their activities.

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Section: аннотацияunclassified

Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Gorelov

Korzhueva

Vlasova

2022

EATP

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Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture

Mosunova

Zakharova

Alborov

2021

Buhuchet v Sel'skom Hozjajstve (Accounting in Agriculture)

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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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Features of reflection in the accounting of agricultural universities of expenses related to the implementation of measures to prevent the spread of a new coronavirus infection

Dorokhova

Logvinova

2021

Buhuchet v Sel'skom Hozjajstve (Accounting in Agriculture)

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The article explores the features and problems of accounting for the facts of the economic life of agricultural universities associated with the implementation and reimbursement of expenses for the acquisition of personal protective equipment during a pandemic. There are three possible options for accounting for targeted budget funds and expenses, depending on the conditions and timing of their implementation. Schemes of accounting records have been developed to reflect the costs associated with the implementation of restrictive measures and the prevention of cases of new coronavirus infection, and their reimbursement from the budget within the framework of state support for agricultural educational institutions.

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The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations

Cited by 3 publications

References 1 publication

Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture

Features of reflection in the accounting of agricultural universities of expenses related to the implementation of measures to prevent the spread of a new coronavirus infection

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