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The article considers the role of mechanical engineering technologists in design and engineering preparation of production and manufacture of mechanical engineering products. It is shown that enterprises are currently underutilizing the technological potential of the industry. Examples of new technological developments are given. [ABSTRACT FROM AUTHOR]

The article describes the peculiarities of accounting for the cost of international freight transportation. The purpose of the article is to generalize the cost accounting experience and develop proposals for improving the pricing algorithm under different conditions. The results of the study are based on questionnaire data of 20 enterprises and entrepreneurs-carriers of the Volyn region, whose main type of service is international transportation. Most of them (18 out of 20 enterprises) belong to the general classification of micro- and small enterprises, which characterizes this business as small, 2 enterprises belong to the average in terms of the number of employees and the currency of the balance sheet. For the purpose of research, they were divided into 3 groups: small (0 –10 employees), medium (11–20 employees), large (21–30 employees). In order to study the peculiarities of cost formation, their distribution was carried out by the number of cars, as this affects the number of transportations. The main principles of formation and calculation of the cost of freight transportation, types of cost of freight transportation, composition of cost items that form the cost of transportation are considered. The main influencing factors that led to changes in the cost of road transportation are characterized: the influence of military actions, the influence of the size of the enterprise, the influence of the volume of work performed by a unit of motor vehicles. According to the results of the assessment of the factors affecting the cost of road transportation, it was established that the share of production costs decreases with the increase in the size of the enterprise, while the share of general production and other costs increases, that is, micro-enterprises are more flexible. It is substantiated that the practice of pricing, which is based on the calculation of the amount of necessary fuel according to the mileage and the mark-up according to the calculations of previous years, is not always effective, because the share of fuel consumption in the company's expenses changes not only during the year, but also depends on the size of the company. A model for accounting for the cost of international freight transportation and an algorithm for its calculation are proposed for pricing, as well as a separate stage of analyzing the cost structure of the previous month for consideration in pricing. [ABSTRACT FROM AUTHOR]

Aim. To highlight the results of the research conducted in 2020 – 2021 aiming at studying the ffect of multi-depth and multifraction sowing of the hybrid corn seeds of the DMS Sticker mid-early maturity group on the yield when grown in the conditions of the Northern Steppe of Ukraine and determine the economic efficiency of the approaches. Materials and methods. Winter wheat was a predecessor crop in the study. Tillage methods and related conditions are described in the article. Herbicides were used to protect against weeds. Sowing was carried out in the third decade of April at a soil temperature of +8 – 10 ºС. The experiment considered 2 factors, namely the depth of sowing seeds and the size of the seed fraction. The results obtained were processed using measurement, mathematical and statistical methods of research, as well as calculation and comparison approaches. Results and discussion. On average, depending on the factors studied, the height of the plants varied significantly, as a rule, the tallest plants were obtained from large seeds, which had the highest mass of 1000 seeds. Thus, in particular, on average over two years of research, the height of the plants was 250.4 cm when the weight of 1000 seeds was 255 g, and the seeds were wrapped by 4 – 5 cm; when the weight of 1000 seeds was 300 g, the height was 251.1 cm, while with the weight of 350 g it was 258.3 cm; with the wrapping depth of 7 – 8 cm the height was 252.1 cm, 255.8 and 268.5 cm, and with the wrapping depth of 10 – 11 cm it was 257.6 cm, 261.8 and 266.1 cm. Conclusions. The use of the large seed fraction provided an increase in the yield of the DMS Sticker corn hybrid by 1.09 – 1.79 t/ha compared to the use of the small seed fraction and was 8.70 t/ha. When using the large seed fraction and the wrapping depth of 10 – 11 cm, the cost of production was 56,550 UAH/ha. The cost price of 1 ton of production was the lowest and amounted to UAH 2,247.1, the conditional net profit was the highest – 37,000 UAH/ha, and the level of profitability was 189.3 %.

Today, Ukraine is forced to perform a complex geopolitical task in order to guarantee not only military, but also food security. Therefore, the issue of increasing the efficiency of the meat processing industry, as one of the components of this task, is significant and relevant. The purpose of the article is to substantiate the economic aspects of increasing the efficiency of the functioning of meat processing enterprises of Ukraine as a result of improving the recipe of sausage products in order to reduce their cost price. The research was conducted using general scientific methods and techniques: logical and qualitative analysis and synthesis, monographic method, system-structural analysis method, cause-and-effect analysis method, experimental method, economic-statistical method, calculation-constructive method and method of logical generalization. The results of the research in the form of practical recommendations for reducing the cost of sausage products as a result of changing the cost norms and improving the product formulation can increase the economic efficiency of meat production. In order to reduce the cost of meat products, the recipe of products has been changed due to the rejection of expensive ingredients. The scientific novelty of the research results lies in the development of practical approaches to the study and analysis of dynamic processes in the meat processing industry based on the policy of stimulating demand for competitive products both in the Ukrainian and foreign markets. The article highlights the problems of the current state of the meat industry in Ukraine, the prerequisites and the main causes of this situation. The article deepens practical approaches to improving the recipe of sausage products, evaluates their updated recipe in order to reduce the cost of production and increase its efficiency, which lays the foundation for future research for other types of products

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors' conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores). [ABSTRACT FROM AUTHOR]

The research of this paper aims to characterize and describe the methodological sequence of operations necessary for the correct calculation of the cost price when performing a bid calculation in the bending process step on a bending machine. The research focuses on determining the methodology and its application exclusively to sheet metal parts in the engineering industry in the processing of steel and stainless-steel sheets. To research this issue, we used empirical and quantitative research in a real work environment. The methodology for calculating the cost price of bending sheet metal parts yields the relationships between component inputs, the result of which is a time parameter that is expressed by the actual production costs. The results can be used in the real working environment of manufacturing companies for comparison with already established practices and a verification of their outputs. At the same time, it is possible to use the determined methodological procedure as a basis for implementation in the Aurendi web application. [ABSTRACT FROM AUTHOR]

The study was based on the results of a field trial in the vine nursery of the Institute of Viticulture and Enology – Pleven in the period 2017-2020. The rooted cuttings belonged to the varieties Bolgar, Misket Plevenski and Cabernet Sauvignon grafted to Berlandieri x Riparia SO4 rootstock. A similar scheme of spraying against fungal diseases was applied in the tested variants, the difference being only in the method of treatment – through the irrigation water with micro-spraying and in the conventional way with a backpack sprayer at working solution rate of 500 l/ha. Combinations of fungicides were alternated as the spraying was carried out every 3-4 days until the end of August. The economic assessment was derived by means of a system of indicators – average yield, gross output, production costs, net income, cost price, cost effectiveness. The application of fungicides with irrigation water reduced labor costs, but required additional inputs to ensure the quality of treatments. Under the specific conditions of the experiment it was found that the application of the fungigation showed better economic results compared to the conventional method of treatment in the production of vine propagation material of the varieties Bolgar and Misket Plevenski. Higher values of the indicators net income and cost effectiveness were obtained in the variant of conventional treatment compared to the application of fungigation in the production of Cabernet Sauvignon vine planting material. [ABSTRACT FROM AUTHOR]

Energy efficiency is one of the critical areas of ensuring sustainable development. One of the promising technologies in this context is heat pump technology for heat supply. Such technologies have been widely implemented in the EU for several decades. At the same time, very few projects with powerful heat pumps have been implemented in Ukraine, which is explained by their high cost. However, given the current energy resource prices, Ukraine's heat pumps are already becoming competitive. The paper examines the Levelized cost of heat energy from systems with heat pumps of the "soil-water" and "air-water" types and a gas boiler house at various discount rates and prices for electricity and natural gas. It is shown that domestically produced ground source heat pumps are primarily competitive. [ABSTRACT FROM AUTHOR]

The article considers the institutionalization of land relations and the imperatives of efficient use of land and resource potential of agricultural enterprises of Ukraine. Within the institutionalization of land relations, the methodical approach to complex estimation of effective use of land and resource potential of agricultural enterprises is substantiated, by definition of an integral indicator of efficiency (quantitative and qualitative characteristics of involved resources, productivity and efficiency) of basic kinds of activity of economic entities on agricultural lands. Indicators of transparency in the assessment of land and resource potential and indicators of land policy according to the level of their use in agriculture are proposed. Comprehensive criteria for assessing the components of the efficiency of the use of land and resource potential of agricultural enterprises are presented. The amount of rent for land shares and the amount of fertilizer application per 1 ha of sown area of agricultural enterprises of Ukraine are analyzed. The productive capacity of natural and potential yields for grain and legumes (excluding corn for grain) in Ukraine has been determined. The normative monetary value of 1 ha of arable land in rural areas is calculated on average for one region of Ukraine, adjusted for the natural yield of cereals and legumes, without taking into account the application of fertilizers. The forecast level of technical, social and economic efficiency of the use of land and resource potential of agricultural enterprises is presented

The article implements aspects of managing the potential of agro-industrial enterprises in the consumer market. A comprehensive methodological approach to diagnosing the model of assessing the management of the potential of agro-industrial enterprises is proposed, which on the basis of the mathematical apparatus of fuzzy theories allows to optimize its level in the chain of aggregate components, reduce the pressure of factors to limit the competitive position of businesses in the consumer market. It is proved that economic diagnostics allows to reveal causal relations in managerial dysfunctions and to pass to the model of sustainable development of the enterprise and effective use of its potential. A group (integrated) system of economic system diagnostics is proposed, which combines the properties of traditional “rigid” models and algorithms that assess the state of management of agro-industrial enterprises and the reasons for their dysfunction in many uncontrolled flows of resources, with the probability of failure. It is substantiated that the main component in managing the potential of the enterprise is the availability of potential resources, the totality and interaction of which opens up promising opportunities to achieve management goals. The directions of estimating the value of the potential of the agro-industrial enterprise are determined. An expert assessment of the integrated factor coefficient of economic stability of the potential of agricultural holdings of the meat-processing unit of Ukraine has been carried out. The graph-analytical levels of type manifestations of the potential and the profile of its components at the enterprises of agro-industrial production of meat processing unit are determined. Standardized coefficients for rating of agricultural holdings of the meat-processing unit of Ukraine according to their potential have been calculated. The forecast level of indicators and the integrated coefficient of effective management of the potential of agro-industrial enterprises are established

A field trial was carried out during the period 2017-2020 in the vine nursery of IVE, Pleven, to establish the effect of the treatment with herbicides through irrigation water. Gardoprim plus Gold (312.5 g/l s-metolachlor+187.5 g/l terbuthylazine) was applied by microspraying and in the conventional way with a backpack sprayer at a working solution rate of 500 l/ha, immediately after planting of the cuttings. The economic assessment was derived using a system of indicators – average yield, gross output, production costs, net income, cost price, cost effectiveness. The economic analysis based on the trial data revealed that the application of herbigation created opportunities for provided better economic results compared to the variant of manual treatment, due to the realized labor saving. Specifically for the conditions of the experiment, the net income from the variant of the herbicide application with the irrigation water exceeded the level of the indicator compared to the manual treatment variants by 13.6% for the standard rooted vines of the Naslada variety, by 28.2% for the vines of the Bolgar variety and by 30.4% for the vines of the Misket Plevenski variety. The cost price of a standard rooted vine was reduced from 0.08 BGN per pc. up to 0.15 BGN per pc., and the cost effectiveness increased by 13.8% to 30.4%. [ABSTRACT FROM AUTHOR]

The cultivation of red clover for fodder purposes on typical low-humus chernozems of the northern part of the Right-Bank Forest-Steppe of Ukraine is profitable. Regardless of the technology components, it provides a net profit of UAH 14,962-23,743 per hectare with a profitability of 88-259% and a cost of 1 ton of feed units of UAH 1,415-2,662 and raw protein of UAH 5,363-10,265, a payback of energy costs in terms of gross energy (EER) yield per hectare of 6.2-9.0 and metabolisable energy (BER) yield per hectare of 3.2-4.6, with energy costs per 1 ton of feed units of 2.86-4.20 GJ. The purpose of the study was to determine changes in the economic and energy efficiency of growing different varieties of red clover for fodder purposes depending on the methods of sowing, seed inoculation with nodule bacteria and fertilisation. During the research, the following methods were used: field and laboratory – for conducting research in the field and laboratory conditions, analytical – to determine the chemical composition of dry biomass of red clover, calculation - to determine the indicators of economic and energy efficiency. The best rates of economic and energy efficiency of red clover cultivation are provided by the variety Typhoon when seeds are inoculated with nodule bacteria on fertiliser-free soil. The additional application of P60K90 or N60R60K90 against the background of inoculation, which is necessary to preserve soil fertility, worsens them, reducing net profit by 3,486-5,943 UAH/ha

The results of research conducted in 2016‒2018 on the southern chernozem andthe effect of two varieties of spring barley extra-root feed on the formation of grain productivityare given. Based on the results obtained, indicators of agroeconomic efficiency and their changewere determined under the influence of this event (as one of the most important elements of technology)in growing the crop, including in terms of varieties. Despite the increase in productioncosts, the treatment of plant seeding with biologics contributed to a certain increase in notional netprofit, which increased with the number of feeds, reaching the highest values if used to optimizethe nutrition of Fresh florid (300 g/ha). One feeding of Stalker variety is determined at the levelof 5927, two feeding ‒ 6890, three ‒ 7320 UAH, and 3857 UAH/ha ‒ in control. The mentionedindicators were 5968, 6808, 7771 and 3980 UAH/ha, respectively, when the spring barley varietyVakula was grown. One of the most important indicators of economic efficiency decreased‒ the cost of growing a unit of production with an increase in the number of extracurricular feeding.The lowest indicator was the cost price of production of top – dressing with Fresh florid(300 g/ha ‒ according to the Stalker variety): with one extracorporeal sowing ‒ 2269.4; two treatments‒ 2173.5, and three ‒ 2166.7 UAH/t; in control, this indicator was 2638.5 UAH/t. Thesevalues were, respectively, 2262.3; 2185,8; 2105.4 and 2608.0 UAH/t when the barley spring varietyVakula was growing. The use of other biological preparations led to a certain increase in thecost of growing spring barley. The highest values were recorded when using Organic D-2 M withonly one feeding in the plant phase. In this version of the experiment the cost of growing a unitof production even slightly exceeded control, when Vakula variety was grown. The cultivation ofspring barley on the basis of resource saving using modern re-regulating substances and biologicalpreparations is advisable, because it increases not only the level of grain yield, but also themain indicators of agro-economic efficiency - net profit and profitability, and unit cost, on thecontrary, decreases. It was established that by optimizing the nutrition of spring barley on thebasis of resource saving by treating crops in the main growing seasons with biological products,along with increasing grain yield and changes in its quality, other indicators of agro-economicefficiency of crop production increase. The level of profitability in control (treatment of plantswith water) for the cultivation of barley of the spring variety Stalker was 59.2%, then in themost optimal food options it reached 93.8%, and for the Vakula variety they were determined61.0 and 99.5% respectively. The obtained agroeconomic indicators in the cultivation of springbarley made it possible to substantiate the following claims: the use of biologics to treat thesowing of spring barley plants during the main periods of vegetation increases the yield and costof grown grain. It was determined that the level of profitability of growing spring barley witha large number of feeds grew. The indicator reached its maximum value with three times theplanting of barley plants of the spring variety Vakula with Fresh florid, that is, 300 g/ha (99.5%).Two plant crops with this drug provided profitability at the level of 99.1%, and one ‒ 85.6, (incontrol ‒ 61.0%). The highest profitability of cultivation was ensured by the use of Fresh florid(300 g/ha) for optimizing nutrition three times for vegetation ‒in the phases of tillering, shootingand heading. The lowest level of profitability was ensured by the use of the preparation OrganicD-2 M for feeding barley of the spring variety Vakula: one treatment of plants ‒ at the level of60.6%, two ‒ 72.5, three treatments ‒ 78.2%. According to the results of research conductedwith two varieties of spring barley, the best biological product and terms of fertilization weredetermined in order to increase grain yield and improve its quality and agro-economic efficiencybased on the calculation of cost economic indicators. The expediency of nutrition optimizationby using modern biological products for spring barley cultivation has been confirmed.

The article considers the problems of reducing the quality of aviation products, leading to the loss of competitiveness of finished products and an increase in cost price. In the course of the study, the authors analysed the reasons for the appearance of defective products at an aviation manufacturing enterprise. Based on the information received using modern data processing methods, the paper determines the main weaknesses of the considered technological stage of aviation products. Having studied modern international quality standards in the field of aviation construction, the authors proposed measures that would reduce the number of defective products and increase the reliability and competitiveness of finished products. The article presents separately the model for evaluating the effectiveness of measures to reduce the defectiveness of aviation products. The paper carries out assessment of the proposed tactical measures to reduce the level of defective products, which will increase the economic performance of production activities in certain areas of production.

• The optimal surface heating and droplet injection for wet steam have been obtained. • Kinetic energy, erosion, wetness, loss, and cost are considered objective functions. • The optimal case indicates an increase in the kinetic energy ratio by 8.68 %. • In the optimal case, erosion is reduced by 14.17 %, wetness by 2.8 %, and loss by 0.91 %. In the last stages of the steam turbine, due to the reduction in pressure, the inlet flow is accompanied by droplets. The innovation in this study pertains to determining the optimal amount of surface heating (SH) and wetness at the inlet (WAI) using the TOPSIS method for the turbine blade cascade. In this context, three conditions have been simulated: WAI (wetness at the inlet), SH (surface heating), and simultaneously with WAI and SH. The kinetic energy ratio (KER), erosion rate ratio (ERR), wetness fraction ratio (WFR), condensation loss ratio (CLR), and cost price (CP) are considered objective functions. Navier–Stokes equations coupled with nucleation and droplet growth equations are obtained together by applying S S T k − ω. Numerical method validation is conducted with Bakhtar's data. Finally, case 1-B is proposed as the optimal case. In this case, the SH is equal to 180 (k W m 2) and the average wetness fraction is equal to 1 %. The comparison of the optimal case with the original case indicates that the kinetic energy ratio is increased by 8.68 %, the erosion rate ratio is reduced by 14.17 %, the wetness fraction ratio is reduced by 2.8 %, and the condensation loss ratio is decreased 0.91 %. [Display omitted] [ABSTRACT FROM AUTHOR]

The review examines the methods to evaluate the economic efficiency of various hydrogen production methods, including technologies to obtain hydrogen from natural gas (steam conversion, autothermal reforming, and combined methods) and other methods, currently proposed for application. A comparative analysis of the published data, studying the economics and the technical and economic indicators of hydrogen production, is carried out on the basis of modern mathematical modeling and computer data processing methods. The prospects of continuing the research in this area, especially in the development of small-scale production technologies, are noted; in the meantime, at present, natural gas can be considered as one of the most promising raw materials for hydrogen production. [ABSTRACT FROM AUTHOR]

The article deals with the topic of factor analysis of the cost of production and its elements. One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs. The relevance of this topic is due to the fact that at the moment enterprises are forced to pay more attention to the cost of production in the system of indicators that characterize the efficiency of production and sales.The methodological basis of the research was the fundamental research of foreign and Kazakh re-searchers in this field, as well as regulations and statistics of the Republic of Kazakhstan, reporting indi-cators and other documents of the company under study.The main result of this study is to identify the efficiency of production by applying factor analysis. The method of chain substitutions established the cost items, the impact of which was the greatest on the effective indicator – the cost of construction products of the company under study.As a result of the research, recommendations for reducing the cost of production were proposed for the analyzed company. In general, the analyzed company should try to reduce its costs as much as pos-sible. In the course of the factor analysis, ways to reduce the cost of production were proposed.In conclusion, the authors conclude that the demand for specialists in construction today far exceeds the supply on the labor exchange, and as a result, construction companies are forced to settle for low-skilled workers. The lack of professional staff in the industry leads to a number of problems. This includes the absence of estimated documentation for construction projects, low average monthly wages, delays n the delivery of objects, a decrease in the quality of work performed: the presence of a large number of marriages, forced overspending of materials, etc.

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors’ conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores).

Introduction: The MRI is one of the most expensive departments in hospitals due to high number of referrals and use of advanced equipment and diagnostic devices. The purpose of this study was to calculate the cost of services of this unit at Imam Reza Hospital and compare it with the tariffs for their correct pricing. Methods: In this descriptive and applied study, the cost price of selected MRI services was calculated using the step-down costing method for the radiology department of Imam Reza Hospital in Urmia in 2018. Data collection tools were standard forms related to the cost list of MRI services and related activity centers. Also, to estimate the share of costs of other departments in MRI services of the radiology department, appropriate sharing bases were determined and, then, using these bases and Excel software, the costs were calculated. Results: According to the research findings, the cost of selected services of this unit including MRI of the brain without injection was calculated to be 1449224 Rials, brain with injection was 1793634 Rials, brain simultaneous with and without injection was 3121783 Rials, lumbar spine without injection was 1994881 Rials, and lumbar spine with and without injection was 3449832 Rials. Conclusion: Based on the results, there was a difference between the actual price of MRI services and tariffs, and personnel costs had the highest share of MRI costs. Therefore, accurate calculation of the cost of MRI services can help reduce costs and increase efficiency by identifying and modifying, merging, or eliminating costly centers. [ABSTRACT FROM AUTHOR]

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The need to account for cost price occupies an important place in the enterprise management system. One of the important tasks of accounting for cost price is to control the cost of production. The cost price includes the total costs necessary for the enterprise to carry out production and commercial activities related to the production and sale of products, that is, everything that the enterprise costs to produce and sell products.To determine the economic benefits of selling the company’s finished products, it is necessary to know the final cost of the proposed contract. The amount of profit directly depends on the correctness of setting the sales price of products. This article discusses the assessment of the economic effect when modeling various contract positions based on the cost price of the enterprise, which will allow you to quickly solve production issues.The source data is information stored in the SAP ERP (Enterprise Resource Planning System) system: materials, component lists, component standards, etc. The source data processing and analysis system is SAP BI (Business Intelligence). To display the final result, we use a program designed for working with Microsoft Excel spreadsheets.

Copyright of Revue Académique des Études Sociales et Humaines is the property of Hassif Benbouali University of Chlef and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with the main modern approaches to the integration of the national system of cost accounting. The authors analyze and compare the national approaches and IFRS regulations in this area.

Considering growing interest and potential for biomass energy production as an alternative to imported oil and as a mode of reducing environment pollution, there is a demand for calculating the economic justification of using crop residues for increasing income. This article suggests a way of generating cost price for baled corn stover and baled wheat straw. The cost price of baled crop residues is the sum of the cost of removed nutrients and the cost of machine and labor work required for balling and operations of moving and settling the bales on the parcel. For the purposes of calculation, a 130 hp tractor with round baler for 250 kg bales and a 75 hp tractor with a front loader were used. Based on the results, it was concluded that the value of harvested residues based on nutrients (N, P2O5 and K2O) is 110.47 HRK/t for corn stover and 73.65 HRK/t for wheat straw. The results showed that for corn stover and wheat straw, the cost of pressing (baling) is 86.25 HRK/t, while the cost of moving and settling the bales on the parcel is 34.69 HRK/t.

The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most frequently used methods. Also it has been identified application features of methods of cost and management accounting based on the specifics of the construction industry.

This article is the third in the cycle of articles about the drawbacks of the International Financial Reporting Standards (IFRS). This cycle aims at exchanging opinions and discussing the possible ways to improve the IFRS.This article is the last in the cycle of articles about the drawbacks of IAS 2 “Inventories”. The first article focused on defining what inventory is, the second one discuses the problem of their valuation. In this paper the authors criticize the recommendations of IAS 2 “Inventories” about disclosing information about inventory in financial reporting.

Purpose: to assess the impact of foliar nutrition with soluble fertilizers Plantafol and Boroplus on economic and biological indicators and the efficiency of cultivation of table grape varieties in dry conditions under irrigation. The relevance of research is due to the problem of ensuring food security at the national and regional levels. Materials and methods. The subject of research was the grape varieties Codryanka (early), Rizamat (medium) and Moskovsky (late). The studies were carried out in the period 2015–2017 in Astrakhan region. Irrigation was carried out depending on the phase of development at a rate of 500–2250 cubic meters per hectare. The timing of the fertilization treatment was tied to the development phases, and the rates were in accordance with the manufacturer's recommendations. The methodological basis was M. A. Lazarevsky and B. A. Dospekhov methods. The calculation of economic efficiency was carried out on the basis of actual costs associated with technological operations, fertilization, irrigation, protective measures, collection of main and additional products. Results. The most cost-effective is the combined use of soluble foliar fertilizers Plantafol and Boroplus on grape plantations. The Rizamat variety was distinguished. Conclusions. The economic efficiency of the soluble foliar fertilizers application on grape plantations on average for 2015–2017 is the most significant in all three varieties Kodryanka, Rizamat and Moskovsky during combined application of fertilizers, especially in the Rizamat variety, when growing and receiving grape products of which the cost price decreased by 24.6 %, reaching a minimum value of 14947.4 rubles/t, profitability increased to 234.5 %, and the payback up to 3.35 rubles/rubles.

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The source of resources for capital investments in basic assets of enterprises may be money, paid in the form of income tax. The tax load on Ukrainian enterprises in modern conditions is significant. One of the ways to reduce it is to improve the accounting of main facilities. According to the normative documents, capital investments in non-current assets are not included in the expenses of the reporting period, in the process of operation their carrying value refers to the cost of production, goods, works and services in the form of accrual of depreciation during the useful life period, which is determined when the main facilities are accounted on the balance sheet, but not less than permissible, as determined by the Tax Code of Ukraine. Such restrictions have been introduced so that enterprises do not set short operating periods, which will increase the cost of production, reduce the financial result and income tax, which must be paid to the budget. As a result of the establishment of long useful lives, production costs are reduced and increased profit and the amount of income tax. But the company’s significant tax liability diverts resources that could be aimed for diversification, development of modern technologies, renewal of basic facilities, increase of salaries, other purposes. The article studied the cost of basic assets, the degree of their depreciation, the volume of capital investment in the directions of attachment, sources of funds, regions of Ukraine and types of activities, profitability of enterprises. In practical examples reviewed the economic effect from the improvement of the methods of including the value of capital investments into the cost price, the terms of use of main facilities, and the influence of these factors on the financial result of the activities and their tax liabilities are revealed. The released funds in the form of investments in basic assets will contribute to the diversification of production, which will lead to greater volumes and, accordingly, higher revenues and taxes of enterprises, budget revenues for tax payments. The expediency of revaluation of basic assets to increase the value of assets is determined. The necessity of improving the legislative regulation in the field of main facilities accounting to create conditions for economic growth of enterprises, organizations and the state as a whole is proved. [ABSTRACT FROM AUTHOR]

New technological ways of using biogas—an energy resource widespread in many countries of the world—are analyzed. Biogas is considered not only as a form of energy but also as a means of solving environmental problems, in particular, in Russian megacities, where the problems of solid municipal waste disposal and environmental pollution are most acute. The world experience of using biogas and the prospects for its use in Russia are presented considering national characteristics, competition with other types of fuel, and government regulation. [ABSTRACT FROM AUTHOR]

Purpose: to identify factors contributing to the development of rice production, the efficiency of rice production, stabilization of the sector, using modern approaches based on the analysis of foreign and domestic economic indicators. Materials and Methods. The production and economic indicators of rice growing in Krasnodar Territory are considered. It is shown that the gross yield of rice grain in the Kuban on average is 761.8 thousand tons with an average yield of 59.9 c per ha over the past 12 years. Results: it was found that an increase in production indicators in recent years does not compensate for the costs of crop growing as the sector economics testifies. It was shown that the rice cost value exceeds 1.82–1.99 times the cost value of other crops grown in the region, this is due to the biological characteristics of rice, the specifics of its cultivation and land reclamation activities in the rice irrigation system. The dynamics of the main economic indicators of rice growing is studied. Their significant variability over the years has been stated, that indicates the recent financial instability of the industry. A close positive relationship between the price of rough rice and consumer prices for rice cereal (r = 0.96), realizable cost value (r = 0.83) and rice production costs (r = 0.82) has been shown. A high degree of rice export dependence on grain production output in the Kuban was revealed (r = 0.85). It was found that rice import is in very weak negative dependence on the price of rice corn and grain in the country's consumer market (r = –0.03 and r = –0.05, respectively), and export positively correlates with grain production (r = 0.85) and produced cereals (r = 0.55), this is a consequence of an increase in industry operational indicators. At the same time, the average negative conjugation (r = –0.48) of exports and imports characterizes the market reaction to the lack of domestic products. Conclusions: the further development of rice growing should be based not only on increasing the area of rice sowing and grain production, but also on stabilizing the economic indicators of the sector using state support measures in the agricultural and industrial complex, subsidizing production costs.

Battery powered electric vehicles are becoming increasingly important in the automotive industry. It is hard to decide which battery meets all the most important characteristics from different perspectives such as energy storage efficiency, construction characteristics, cost price, safety and service life of today’s Electric Vehicles. Investigation on different types of batteries are discussed in this paper. Among the most important components of a car is the battery. Only the stored electrical energy in the battery provides the power for BEVs which is the unique source of energy. Various types of batteries are used in electric cars depending on their systems. The lithium-ion battery is the most common electric car battery. A battery which is considered zero emission is abbreviated as ZEBRA. In this paper, we can gain knowledge over the different types of battery options available for electric vehicles, along with their characteristics.

Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making. [ABSTRACT FROM AUTHOR]

The price tag on any product has always been enticing to customers irrespective of the era and is a key factor in the purchase intention decision. Pricing behavior incorporates strategies to position the brand in the market. This paper explored whether the pricing strategy (setting market price) of a firm is determined by its own production cost for a product or by the cost pricing programs of other firms (competitors). It found that the pricing strategy for a product varies among firms. The findings confirmed that for high involvement substitutes, the pricing behavior of a firm mainly depends on its own production cost, in contrast to low involvement substitutes. The AR (1) process is present in the series of market prices for both of the HI substitutes, which reflects that pricing programs for HI substitutes for current and future periods also rely on their pricing history. The AR1-process was reversed for LI substitutes. [ABSTRACT FROM AUTHOR]

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article analyzes the legal field for accounting for costs in the public sector, as a result of which are identified methodological inconsistencies in this issue. The key directions of harmonization of the methodological support of cost accounting with the conceptual principles of NR(G)PSA 135 "Costs" are formed to ensure the authenticity of the cost price. It is proved that at the current stage of accounting regulation, the formation of a cost price can occur only in the management accounting system. The directions proposed to improve the methodology of cost accounting will contribute to the unification of cost accounting technology and calculating cost price, provide a deeper informative of accounting and reporting data for management needs and improve the efficiency of use of budget funds in the public sector. [ABSTRACT FROM AUTHOR]

Copyright of Central Asian Economic Review is the property of Narxoz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The paper addresses the problem of low profitability of fresh pork production in Moldovan pig farmers. The author analyses, in a complex way, the structure of the production of pork from the producer to the processor, which identifies the main problem – the added value to the pig producers is well below that of the processors and its size does not allow the economic development. The Sensitivity Analysis in the paper presents some possible scenarios for obtaining a sufficient return. It proposes a matrix of profitability of pork production on the basis of the researches carried out. As a factual basis for the elaboration of this scientific article, the field results obtained within the project “Determining the influence of the factors influencing the change of the efficiency of the meat breeding efficiency in the conditions of liberalization of the internal market” within the State Program Development of competitiveness and economic growth In the context of an economy based on knowledge, globalization and regional and European integration.

In the article there are considered questions of economic expediency of non-waste technology application for road covering repair and restoration. Determined the conditions of asphalt-concrete processing at plants. Carried out cost changing analysis of asphalt granulate considering the conditions of transportation and preproduction processing. Given an example of expense calculation of one conventional unit of asphalt-concrete mixture volume preparation with and without processing.

Production and service providing facilities of the Ministry of Defense and the Serbian Armed Forces are intended for production of goods and provision of specific services needed by the defense system of the Republic of Serbia. The main aim of their creation and existence is continuous support to the functions of defense as one of the state's priority tasks, and ensuring independence from external factors. Because of this role, production and service providing facilities are organized as production units applying all the principles of technology and technical procedures for specific products or services. In other words, their functioning is based on a functional model of controlling the spending of budget funds and the implementation of the principle of performance measurement, i.e. control of costs in all stages of business processes execution. Further operationalization of this model should provide accurate cost information at each stage of the business process - from the planning phase, on which the adoption of adequate and optimal business decisions depends, then the manufacturing phase, and, finally, the phase of the performance measurement. Better regulation of the system elements and their integration into the information system will create conditions for realistic and effective cost monitoring and management in the production processes of the production and service providing facilities, and the efficient spending of budget funds.

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Copyright of Journal of Central European Agriculture is the property of Journal of Central European Agriculture and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this work, we are interested in studying the investment challenges of packaged reconstituted milk in Southwestern Algeria with respect to the high demand for this strategic consumer product. To reach this objective, we have calculated the cost price of two products (partially reconstituted milk and fermented milk) which present the main production line of the dairy factory of Bechar (Algeria) to assess the profitability of the company in terms of benefit or deficit. The cost price of milk is calculated from the general balance and shows all the movements of the accounts which we have established the table of counting results 'TCR' corresponding to the different charges directly related to the milk manufacturing. The analysis of spending data given by the TCR showed that for this factory, the cost price of one liter of pasteurized milk is estimated at 27.06 DZD/L compared a quay-factory fixed selling price at 23.20 DZD/L, which reveals a deficit of -3.86 DZD/L (-16.63 %), while produced fermented milk showed a profit of +14.65 DZD/L representing a margin of distribution equivalent to (+ 60.16 %) of the cost price that was estimated at 24.35 DZD/L. According to the obtained results, it appears that the dairy industries in Algeria, and elsewhere which are based mainly on milk powder as raw material for the manufacturing of reconstituted milk at a fixed price subsidized in a dairy policy of social character privileged by the state, can have significant profit margins generated primarily by dairy products that can be sold at a free price.This study provides a platform which can be used, not only, to define the ability of dairy factory to overcome competitive market challenges, but also the pre-requisite programs installation challenges required to implement a quality system promoting the quality of milk and dairy products. [ABSTRACT FROM AUTHOR]

Introduction: Time-Driven Activity-Based Costing method is one of the modern methods to calculate the cost price. The aim of this research is to compare the cost price of services provided to diabetic patients using Time-Driven Activity-Based Costing and traditional methods. Methods: The method of the current research is cross-sectional descriptive-analytic. In this research, the documents and balance sheet for the first 6 months of the year 2015 was used from Nader Kazemi Shiraz Health Center. Moreover, the required time to perform each activity was calculated for each patient to estimate the cost price of provided services depending on Time-Driven Activity-Based in the presence of the researchers in the diabetes center. The mean of the cost price of two methods was analyzed by using paired sample t-test. Results: The results showed that the cost price of services provided to diabetic patients by using Time-Driven Activity-Based Costing method was more than that of traditional method. In the direct costs section, medical specialists' salaries had the greatest impact on Time-Driven Activity-Based Costing method; in the indirect costs section, the administrative and supportive depreciation had the greatest impact while the medical equipment depreciation had the least impact on calculating the cost price by Time-Driven Activity-Based Costing method. Conclusion: According to results of the research, it is suggested that the authorities of Nader Kazemi Shiraz Health Center pay more attention to the field of medical specialists' salaries and administrative personnel as well as non-medical consumables and necessary measures should be taken to control these costs.

Background: Analysis of hospital cost is one of the key subjects for resource allocation. The Activity – based costing is an applicable tool to recognize accurate costs .This technique helps to determine costs. The aim of this study is utilizing activity activity-based costing method to estimate the cost of dialysis unit related to Shahid Rajaei hospital in year 2015. Methods: The type of this research is applied and sectioned descriptive study. The required data is collected from dialysis unit , accounting unit, discharge, the completion of medical equipments of Shahid Rajaei hospital in the first six months 2015 which was calculated cost by excel software. Results and Conclusion: In any month, the average 1238 patients accepted to receive the dialysis services in Shahid Rajaei hospital .The cost of consumables materials was 47.6%, which is the majority percentage of allocated costs. The lowest cost related to insurance deductions about 2.27%. After Calculating various costs of dialysis services, we find out, the personal cost covers only 32% of the all cost. The other ongoing overhead cost is about 11.94% of all cost. Therefore, any dialysis service requires 2.017.131 rial costs, however the tariff of any dialysis service is 1.838.871 rial. So, this center loses 178,260 rial in each session. The results show that the cost of doing any dialysis services is more than the revenue of it in Shahid Rajaei hospital. It seems that the reforming processes of supplying consumable, changing the tariffs in chronic dialysis; especially in set the filter and consumable materials unit besides controlling the cost of human resource could decrease the cost of this unit with Regard to the results recommended using capacity of the private department recommended.

The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most frequently used methods. Also it has been identified application features of methods of cost and management accounting based on the specifics of the construction industry.

Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in efficient resources allocation and tariff rates reforming and budget. This study aimed at calculating the cost of services and physiotherapy departmentchr('39')s income of Sina hospital and comparing with approved tariffs in 2013-2014. Materials and Methods: This study was a cross sectional and retrospective one. The cost price of 13 physiotherapy services calculated using Activity Based Costing method for physiotherapy unit of Sina hospital of Tehran in 2013-2014. Data collection tool included some forms related to services costs of physiotherapy and related activity centers. Also, in order to estimate cost proportion of other wards in physiotherapy unit, the proportional allocation bases was determined, then direct allocation method was utilized. Results: The most costs of 13 provided services were less than tariffs in 2013. Generally, the costs pertain of physiotherapy services computed 794286777 Rials which workforce costs (48.4 percent) was the most proportion and then energy buildings depreciation and equipment costs. This issue is due to equipment dependency in physiotherapy unit services. Conclusions: study results revealed there was difference between real cost of services and approved tariffs, therefore, in order to more accurate pricing, exact calculation methods such as Activity Based Costing recommended. Considering high personnel and capital costs pay special attention to these resources, appropriate use, identifying and omitting wasted costs can be effective in increasing efficiency and saving costs.

The issues of modern accounting terminology have been considered. As an object of research the sufficiently known and widespread concept of «calculation» has been chosen. The process of historical formation and development of the semantic content of the mentioned definition, the diversity of views on the interpretation and the approaches to use it in practice have been considered. These approaches have been analyzed and the inherent similarity on tautology of the frequently used phrase «calculation of cost price» has been identified. In order to resolve this problem the proposal to use the phrase «calculation of the product of activity (goods, work and services)» (in the context of the characteristics of the process of calculation) and «calculation of the X-th cost» (in the context of the mechanism for determining certain types of cost price where X is the corresponding type of the last) has been reasoned and it will provide a differentiation of content of the concept of «calculation» in the process of its deep context processing. The conclusions about the importance of further development of accounting terminological sphere under the current conditions of human development have been grounded and the ideas about the need to ensure systemic cooperation of linguist scientists and accountants to achieve a synergistic effect have been proposed.

INTRODUCTION: The educational service is expensive and having the right financial information is one of the most important tools for managing financial resources. Therefore, due to the importance of this issue, this study aimed to determine the cost of educational services for medical sciences students at Alborz University of Medical Sciences. METHODOLOGY: A cross-sectional study was conducted between March 20, 2018, and March 20, 2019, at Alborz University of Medical Sciences. The current and capital cost data were extracted from the university's financial database, and the cost price of services provided was calculated using the activity-based cost model. RESULTS: The mean annual cost of services per student was $4778, and the mean cost of education per hour was $113. The total cost price of services provided per student at the school was 65% for wages and salary, 26% for depreciation of building and equipment, and 9% for consumable goods and services. Furthermore, the share of different cost centers to the total cost price of services provided per student was 82% for educational services, 11.9% for student welfare services, and 6.1% for research services. CONCLUSION: Costs of personnel, especially pays to faculty members and the costs of capital expenditures, are the most important costs in higher education institutions. It seems reducing of pay to faculty members through novelty approach of education and evaluation, reducing capital expenditures through use effective of buildings and equipment that can be placed higher education institutions in the path to productivity.