ВЗАИМОСВЯЗЬ БУХГАЛТЕРСКОГО И СТАТИСТИЧЕСКОГО УЧЕТА ЛОГИСТИЧЕСКИХ ЗАТРАТ В ИНТЕГРИРОВАННОЙ СТРУКТУРЕ БИЗНЕСА

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312 students whose performance was followed throughout 3 semesters (4, 6, and 8) out of 8. Techniques of mean comparison and correlation were employed. The results suggest that the preuniversity accounting background was only found to have significant impact on the AMA course whereas skill in mathematics was found to affect student performance significantly in the MA course. It was evidenced that student performance in the MA course and overall was significantly affected by preuniversity ability, general undergraduate academic capability, and matriculation year. Student performance in the Financial Accounting course significantly correlated with performance in the subsequent MA and AMA courses. There is also evidence of a significant relationship between MA student performance and that of both CA and AMA. The findings of this study confirmed that the load of weekly registered hours has no negative impact on the student performance. It also suggested that accounting students had outperformed nonaccounting students in accounting and nonaccounting courses.

Introduction. At the domestic enterprises, in particular in the agrarian sector, in the conditions of development of modern economy questions of formation of accounting policy sharply arise. Accounting policy affects the final performance of the organization and the industry as a whole, allows you to generate reliable accounting information. Purpose. The purpose of the article is to determine the factors influencing the formation of accounting policies of agricultural enterprises and the development of their own proposals for the construction of accounting policies in accordance with international accounting principles. Results. The article considers the essence, content of the accounting policy of the enterprise. The main factors influencing the formation of accounting policies of agricultural enterprises are identified, as well as a structured list and grouping is proposed. It is substantiated that the selected internal and external factors are the only holistic system that ensures effective decision-making on the formation of accounting policies of the enterprise. It is established that the formation of accounting policies of agricultural enterprises in accordance with international accounting principles requires certain prerequisites, including the identification of factors influencing the choice and justification of accounting policies in accordance with international financial reporting standards. We have developed our own proposals for building a rational and effective system of formation of the accounting process in the transition to international accounting principles. Conclusions. Therefore, in the process of forming the accounting policy of agricultural enterprises it is necessary to take into account a group of internal and external factors that in one way or another affect its formation in the enterprise management system. In the absence of a single algorithm for the process of developing a comprehensive accounting policy for accounting, financial and management accounting and for tax purposes, taking into account IFRS, it is necessary to develop methodological approaches to the formation of a comprehensive accounting policy that allows to systematize and logically structure this process. and tax minimization and a number of other costs. Keywords: accounting policy; agricultural enterprise; accounting; internal factors; external factors.

The resurgence of cost and management accounting: a review of some recent developments in practice, theories and case research methods

The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter's background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were in use by c. 1600. The significance of this in relation to our understanding of the development of cost and management accounting is assessed, and it is shown that there is a strong case for claiming that German enterpreneurs involved in this enterprise were responsible for introducing a range of cost accounting techniques to Britain.

In today’s competitive environment, managing the entire supply chain becomes a key factor for the successful business. However, the manufactured housing (MH) industry has mainly focused on manufacturing and quality improvements in the past years. It is important for the MH industry to extend its focus to the efficiency and effectiveness of the entire supply chain. In this paper, as a first step, current supply chain practices in the manufactured housing industry have been identified and analyzed along with the characteristics of customer, retailer, and manufacturer. This analysis assists the supply chain participants in planning new products and preparing for new consumer needs. As a result, the entire supply chain process was modeled and a conceptual supply chain model was developed. This conceptual supply chain model can be used for understanding the current supply chain relationship at the macro level as well as a framework for developing a supply chain management system for the manufactured housing in...

Development of Cost and Management Accounting Ideas in the Nordic Countries

This article examines the “journey” of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as “cost accounting” courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the “facts” of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.

Logistics Costs at Engines Industrial Center

ABSTRACTThis case exposes students to an intriguing industry: film production and distribution. The focus on relevant costing allows students to make recommendations about keeping, dropping, or expanding a distribution channel and about venturing into a new technology for film distribution. The analysis requires critical thinking. Because students are provided with relatively sparse financial information, they are less likely to be fixated on data and more likely to think critically about how to structure analyses to address strategic and operational issues being weighed by the studio. In addition, the case requires students to communicate their recommendations and the underlying assumptions effectively. This case is suitable for use in undergraduate and graduate managerial and cost accounting courses, introductory MBA courses in managerial accounting or strategic thinking, or undergraduate or graduate courses that are specific to the entertainment industry.

This research explores the perceptions of management accountants and their work community within a UK university, during a departmental restructure, when new roles and responsibilities emerged. Current literature on the role of management accountants suggests a lack of understanding as to how their role has developed over the years, with research being fragmented and rarely undertaken from the perspective of the service users, or the role holders. Research has predominantly concentrated on organisational aspects of change in management accounting, there being a dearth of research on the effect that role change has on the management accountant’s perception of their role, identity and associated power within the organisation. In addition, there is lack of field-based research and of practitioner research that is undertaken by qualified management accountants working in situ. A qualitative approach was adopted, wherein the author acted as an insider researcher. As an employee and qualified management accountant, the researcher was part of the community being investigated, which enabled observing-participant techniques to be used. Formal data generation spanned a two-year period, wherein semi-structured interviews were undertaken with nineteen key actors, including the accountants and those they served. Throughout, a research diary was maintained to record observations from meetings, face-to-face encounters, and the verbal and written communications associated with the accountant’s role. Cultural Historical Activity Theory was adopted as a lens with which to explore the perceived changes in perceptions that occurred between the management accountants and their wider organisational community. A thematic analysis of the data revealed three key themes: role, identity and power relations. On further analysis, inconsistent actor reports were apparent which referred to the decentralisation process and the change element of the managing accountants’ role. The resultant tensions and contradictions were analysed in detail as activity developed and altered over time. The effectiveness of the finance business partner model was seen to be flawed. In addition, the perceptions management accountants held of their role, identity and power within the university were impacted on negatively. Overall, analysis provided a rich picture that detailed the experiences of the difficulties and ambiguities brought about by change in the management accountants’ role. In investigating professional accountant practice in situ this study makes a strong contribution to the limited research that addresses the changing perceptions and roles of management accountants in the public sector. The insights further contribute to the literature of management accounting activity, in making a theoretical contribution to knowledge in the field of change, with specific reference to power relations, resistance to change, identity and role perception. With respect to the future, as the finance business partner role has become established in recent years, there is a need for a wider understanding of the transition in the management accountants’ role, as a finance business partner and further research is recommended both in the public and private sector.

PurposeThe purpose of this paper is to provide some empirical evidence of the current trends regarding cost structures in the hospitality industry and to help reveal the present practices on cost structures and management adopted by the Indian hospitality sector.Design/methodology/approachThe methodology employed was mainly survey based with the use of structured questions. Online surveys and interviews were carried out during 2012 with management accountants, chief accountants and finance directors of hotel companies.FindingsThe results of the study suggest that hotels are increasingly challenged to find ways to reduce costs without sacrificing quality. Most of the respondents believe that good management and cost accounting practices are associated with the financial success of hotels.Practical implicationsA study on cost structures will help to identify and focus on the innovative practices that the sector needs to adopt in order to manage costs in the coming years. The findings from this study suggest companies need to modernize their cost accounting systems by implementing activity based costing. Most of the managers surveyed were of the opinion that the traditional costing system does not accurately reflect customer profitability analysis.Originality/valueThe inspiration for this paper arises from the fact that there is little empirical work on cost structures and design in the hospitality industry. Intense competition is now affecting the industry and efforts need to be made to create a sustainable model for hotels that can be adapted to an evolving market scenario.

The article examines the theoretical and methodological foundations of modeling an enterprise’s accounting policy in the context of developing its production potential and innovative activity. It is established that, in business practice, accounting policy is often perceived primarily as a formal regulation of accounting procedures, while its potential as a strategic management tool remains underutilized. The paper analyzes scientific approaches to the formation of enterprise accounting policy and identifies its role within the system of information support for managing production potential. The results of studies by Ukrainian scholars regarding the use of accounting policy as an instrument for resource management, strengthening the economic security of enterprises, and ensuring the effectiveness of financial results are summarized. During the research, normative and positive approaches to the formation of enterprise accounting policy were analyzed. It was determined that the normative approach focuses on ensuring the reliability and comparability of financial reporting in accordance with established accounting standards, while the positive approach focuses on studying the real determinants that influence management decisions regarding the selection of accounting methods. The relationship between accounting policy, financial reporting, investment processes, and an enterprise’s innovative activity is substantiated. A conceptual approach to modeling the impact of accounting policy on the development of production potential and innovative activity is proposed. It is determined that an enterprise’s production potential is formed by a combination of resources and production capabilities, including fixed assets, technological resources, labor potential, and organizational competencies. The article proposes a step-by-step approach to modeling enterprise accounting policy. This approach includes identifying the components of production potential, determining accounting instruments to reflect them, aligning accounting policy with the enterprise’s investment and innovation strategy, developing a system of analytical indicators to assess resource efficiency, and integrating financial and management accounting. It has been proven that aligning accounting methods with key production efficiency indicators increases the analytical value of financial information and supports more substantiated strategic decision-making. Keywords: accounting policy; production potential of an enterprise; innovative development; financial reporting; management accounting; financial accounting; investment activity; accounting and analytical support; accounting policy modeling.

With the development of society, market competition becomes increasingly fierce, companieswant to achieve stable development and efficient profits, strengthen its internal managementand cost control are important measures to enhance the economic efficiency of enterprises. In business management and cost control, statistical work plays an important role, which cannot only reduce the operating costs in enterprise management, clarify receipts and disbursements of enterprise, while also has an important significance for improving enterprise management and cost control quality, and promoting the healthy development of enterprises. This study analyzes the development cost control situation of enterprise, the application of statistics in business management and cost control, and finally with examples to have detailed in-depth analysis of the statistical applications in business management and cost control, for reference.

The article considers the concept, essence and content of educational and analytical strategic cost management of the enterprise. Representatives of the German accounting school, which are best known in many Western countries, in particular in German-speaking countries, are considered. It is proved that problem management accounting is a sporadic process of in-formation processing in order to provide information and analytical support to management in solving a specific management problem, as the main information base for problem accounting is systematic management accounting. Where, in turn, system-atic management accounting German scientists propose to divide into such components as "cost accounting by type" (German Kostenartenrechnung), "cost accounting" (German Kostenstellenrechnung) and "cost accounting" (German .Cost calculation). It is also pertinent to note that the reception and direct translation of the German term "Kostenstelle" ("Kosten" – costs, "Stelle" – place) as "place of origin of costs" is not entirely correct. The essence of strategic cost management, which is the ability to build situational models, develop promising strategies for enterprise development, based on continuous monitoring and analysis of changes in the enterprise and the external environment. It is proved that the implementation of strategic management is car-ried out through the development and adoption of strategic management decisions, which include all decisions related to key aspects of the enterprise, focused on the long term and made in conditions of high uncertainty. The place of strategic accounting and strategic analysis in the process of strategic management of an economic entity is considered. The process of accounting and analytical support of strategic cost management of enterprises is studied. Accounting and analytical support in the management of enterprise costs is considered. It is determined that for the organization of an effective cost management system of the business entity must take into account the peculiarities of the accounting system at the enterprise, features of planning and calculating the cost of production, the structure of divisions and departments of the enterprise.

The study is an exploratory exercise to assess the transparency and quality of supply chain reporting through ESG factors. A qualitative thematic content analysis of sustainability and integrated reports was employed on a sample constituted by Romanian listed companies, following the topic of supply and value chain reporting and transparency. The textual analysis was carried out with NVivo 15 after manual data gathering of reports publicly available for 2024. Afterward, a qualitative assessment was employed on the quality of supply and value chain reporting. For both qualitative assessments, the scoring method was used. The qualitative analysis revealed that the sustainability themes regarding “Value chain policies and codes of business conduct” and “ESRS value chain reporting” are the most transparently presented, obtaining the highest scores, followed by “Supply chain impact” and “Due diligence and ESG risk management in the value chain”. The least transparent topics are “ESG criteria integrated into supply chain management and suppliers selection” and “Communication and grievance mechanisms for value chain workers”. The supply chain reporting quality was assessed through the lens of robust points and weaknesses. The results showed that three companies have a good to outstanding quality of reporting, with a clear understanding of ESRS requirements and concrete steps integrated to improve supply chain transparency through ESG reporting. The paper enriches the knowledge in the field of assessing the supply chain ESG reporting transparency by adding value through the thematic qualitative analysis and evaluation of supply chain reporting quality, following the ESRS reporting framework. The results of the study can be helpful in the process of improving supply chain reporting, integrating ESG, and increasing the transparency of information by offering managers possible options for developing appropriate reporting tools.