Costing Systems

Activity-based costing provides a more accurate method of product/service costing, leading to more accurate pricing decisions. It increases understanding of overheads and cost drivers; and makes costly and non-value adding activities more visible, allowing managers to reduce or eliminate them. ABC enables effective challenge of operating costs to find better ways of allocating and eliminating overheads. It also enables improved product and customer profitability analysis. It supports performance management techniques such as continuous improvement and scorecards. It is because; the company should implement ABC rather than traditional costing system.

The overall scrutiny of the just – in – time (JIT) requires small lot size, perfect employee participation, total quality control and the basic industrial engineering etc. in the overall parts of the company. The ABC Company is facing the problems of the suppliers. But the positive thing is that it can be controllable. Besides, the company is most probably facing the problems with the proper stable environment with the quality control. Besides, the engineering system of the ABC Company is not so perfect. But the thing is after proper maintenance of these things and by following the given recommendation, the ABC Company can be able to further implement the just – in – time (JIT) inventory system.

THE POPULARITY OF ACTIVITY-BASED COSTING (ABC) GREW RAPIDLY DURING THE 1990S, AND, IN THE FOLLOWING DECADE, MANY SURVEYS REPORTED USAGE RATES OF ABOUT 50%. OVER THE PAST 10  YEARS, HOWEVER, THERE HAS BEEN DEBATE ABOUT THE OVERALL RELEVANCE OF THIS COSTING METHOD. TO INVESTIGATE THE CURRENT IMPORTANCE
OF ABC, WE SURVEYED 348 MANUFACTURING AND SERVICE COMPANIES WORLDWIDE. OUR RESULTS INDICATE THAT ABC CONTINUES TO OFFER  ORGANIZATIONS SIGNIFICANT VALUE FROM STRATEGIC AND OPERATIONAL PERSPECTIVES.

Ekonomide artan rekabet ve değişen rekabet koşulları, maliyet muhasebesini işletmeler açısından her geçen gün daha önemli hale getirmektedir. Birçok sektörde olduğu gibi şarap sektöründe de işletme yöneticileri, faaliyetlerin kontrolü ve planlama noktasında maliyet muhasebesi verilerine ihtiyaç duymaktadır. Gerek ulusal gerekse uluslararası alanda işletmelerin başarısı, oluşturulacak maliyet muhasebesi sisteminin etkinliğiyle yakından ilişkilidir. Bu çalışmada, şarap işletmelerinde yönetimin etkinliğinin arttırılması ve alınacak kararların daha sağlam temellere dayandırılması için bir maliyet sistemi modeli ortaya konmuştur. Şarap ve şarap üretimi konusunda en temel açıklamalarla başlayan kitabın kurgusu, sektördeki işletmelere maliyet sistemi oluşturma noktasında yardımcı olacak ve işleyişin rahatlıkla anlaşılabilmesini sağlayacak bir sistematik üzerine inşa edilmiştir.

In today’s economic order, changing conditions of competition makes cost accounting more important for the entities day by day. As in many sectors, in wine industry, business managers require cost accounting data when it comes to activity control and planning stages. The success of the entities in both national and international area is closely related to the efficiency of the cost accounting system to be formed. Accordingly, a cost system model, for the decisions to be based on solid grounds in order to increase efficacy of the management activity, has been put forward at wineries.
It is thought that an application made by using data of an winery operating in Denizli province in  2013-2014 may be instructive for all the entities in the industry in terms of establishing and operating a cost accounting system. Cost system of the model winery was assumed to have process costing system based on actual complete cost and costing was made accordingly.
The objective of the study is to put forward the costs at every stage of production at wineries and establish a cost system through unit cost calculations and reveal the impacts of the outcomes on management decisions with a model application.
In line with this objective; production structure of the industry was described through an overview on wine industry and winery management in the first chapter. In the second chapter, operation of cost accounting and cost systems were focused on and operation of the process costing system was discussed. In the last chapter, establishment of the cost system and operation of the system at the wineries was described with a model application and recommendations for the winery and the sector.

This research aims to know the analysis of the system of cost recovery in the same employment contract management of oil and gas. The object of this research is the cost of cost recovery and analysis of the research unit is a State-owned enterprise PT Pertamina EP located in Jakarta. The research was based on the existence of a phenomenon in the background on the unit of analysis i.e. categorization costs on cost recovery. This research was conducted against a single respondent, using a qualitative approach, and data analysis used are descriptive analysis. The results of this study indicate that by doing the categorization costs cost recovery in accordance with the appropriate regulations of the Government of the need for improvements and better policies in order to facilitate the performance of the Government and the KKKS (Kontrak Kerja Sama Kontraktor).

Jeans are popular for being more comfortable, long-lasting and require less washing. Raw denim is difficult to wear. Different types of wash make it wearable, comfortable and give a better feel with a fashionable look. The garments are washed by various processes and include stringent methods to prevent harmful production processes. Most of the non-toxic processes have a significant effect on the cost of the finished product. Consumer awareness of the harmful production processes and the price effects of their alternatives are still very low. The focus of this study is to calculate the cost-effectiveness of denim washing on the finished product. Enzyme wash, enzyme bleach wash, rubber ball wash, acid wash and stonewash were applied on jeans to evaluate washing cost effects. The chemical and mechanical result of these five wash`s experiments was assessed, the cost and final product price were calculated under industrial conditions for each wash. The cost of stonewash jeans is noticeably higher than the other alternatives. Enzyme bleach wash is the lowest-cost alternatives. Enzyme bleach effect is endorsed as best for producer and end-user.

Temmuz 2012 tarihinde yürürlüğe girmesi beklenen Yeni Türk Ticaret Yasa Tasarısı’nda halka açık olsun
veya olmasın tüm sermaye şirketlerinde Türkiye Muhasebe Standartları Kurulu (TMSK) tarafından
yayınlanmış olan muhasebe ve finansal raporlama standartlarına (TMS / TFRS) uyum zorunluluğu
getirilmiştir. Standartların 01.01.2013 tarihinde uygulamaya girmesi ile birlikte işletmeler finansal
tablolarını bu standartlara göre düzenleyeceklerdir. Mevcut uygulama ile standartlar arasında birçok
değerleme, hesaplama ve raporlama farklılıkları bulunmaktadır. Bu farklılıklar, işletmelerin maliyet
sistemlerini de etkileyerek, üretilen mamul maliyetlerinin farklı hesaplanmasına neden olmaktadır.
Bu çalışmanın amacı, TMS 2 Stoklar Standardının üretim işletmelerinde maliyet sistemlerine olan
etkilerinin araştırılması ve incelenmesidir.

Resumen:
El presente trabajo permite determinar las variables contingentes de mayor impacto en la implementación exitosa de un sistema de costos orientado a la toma de decisiones. El proyecto se desarrolló con base en la metodología de estudio de caso en una empresa representativa del sector del servicio de televisión pública en Colombia. La exploración a profundidad permitió observar muy de cerca tres momentos que tuvo la empresa para llegar a un sistema de costos funcional, diferenciando información objetiva y dando visibilidad para la toma de decisiones. De esta forma se da un paso significativo en el  proyecto de investigación que considera varios estudios de caso y una exploración a menor profundidad de una gran cantidad de empresas, para buscar mejoras a los sistemas de costos actuales.


Abstract:
The present work allows determining contingency variables of greater impact in the successful implementation of a costing system oriented to decision making. The project was developed based on case study methodology in a representative company of public television service in Colombia. An in-depth exploration allows observing closely three times that the company must have to reach the functional costing system; the last could be possible by differentiating objective information and giving visibility for decision making. Thus, a significant step was taken in the research project that considers several case  studies and a less deep exploration of a large number of companies, in order to find improvements to the
current costing systems.

The purpose of this paper is to discuss the hallmarks of absorption, marginal and relevant costing techniques, as well as each’s application to the current healthcare system of the United States (US)—known as the Patient Protection and Affordable Care Act (PPACA), which is commonly referred to as “Obamacare”.
Given that debate around the ongoing viability of the PPACA continues, I will also analyze the fiscal viability of an alternate ”Single Payer” proposal by Senator Bernie Sanders (Democrat/Independent from Vermont) who is one of the five remaining candidates to be the next President of the United States. This analysis begins by summarizing the key components of each technique as identified by Gary Cokins and edited by Anwar Shah, and summarily presented by Fred Mear and Norman Flynn. To further the discussion and account for real-world application, the current US’s healthcare system and a contrasting proposal are discussed as relevant case studies within a public sector context. Then, Andreas Bergmann’s research contributions on costing techniques will be referenced to support the best application of these costing techniques to the respective cases. Ultimately, this analysis concludes that consistent and reliable application of appropriate costing techniques must be made readily available to US healthcare policy workers, politicians, and the general voting public, so that informed decisions can be based on relevant data and are not lost in the quagmire that is the current partisan political debate.

Развитие инновационных технологий в производстве на фоне глобализации товарных рынков и усиления конкуренции привело к сокращению жизненного цикла большинства продуктов промышленных компаний, одновременно повысив требования к обоснованности принимаемых управленческих решений в части выпуска новых видов продукции и планирования товарного ассортимента. Целью исследования выступает изучение проблемы информационного обеспечения стратегического менеджмента крупных производственных компаний в условиях необходимости принятия эффективных управленческих решений по планированию товарного ассортимента, осуществлению капиталовложений, запуску новых продуктов на основе внедрения и использования системы калькулирования полного жизненного цикла. В статье проведен анализ предпосылок возникновения системы калькулирования полного жизненного цикла продукта. Рассмотрены ключевые особенности и преимущества использования данной системы. Сформулированы требования к организации учета затрат в условиях применения калькулирования полного жизненного цикла. Даны рекомендации по планированию и контролю издержек в разрезе стадий «жизни» продукта. Cделан вывод о целесообразности внедрения рассматриваемой системы для российских производственных компаний. Раскрыта последовательность применения методики калькулирования в условиях ее использования. Показаны возможности применения японских систем управления затратами и калькулирования себестоимости применительно к отдельным этапам жизненного цикла. Приведены характерные признаки компаний, для которых наиболее целесообразно использование названной системы. Ключевые слова: калькулирование себестоимости, учет затрат, жизненный цикл, калькулирование полного жизненного цикла, управление затратами, носитель затрат, управленческий учет, управленческие решения Для цитирования: Адамова Г.А. Информационное обеспечение стратегических управленческих решений на основе калькулирования себестоимости полного жизненного цикла продукта//Управление. 2021. Т. 9. № 2. С. 24-32.

Аннотация. Проведен критический анализ традиционного подхода к калькулированию себестоимости. Раскрыта проблема искажения себестоимости производимых продуктов с точки зрения принятия управленческих решений. Обоснована целесообразность использования системы АВС для учета и распределения накладных расходов. Дана трактовка понятий, используемых при функциональном распределении затрат. Выделен и раскрыт пошаговый алгоритм распределения косвенных затрат при применении системы АВС. Приведены преимущества использования данного подхода в целях формирования управленческой информации о продуктах и видах деятельности компании. Вместе с тем проанализированы трудности, связанные с практической реализацией функционального подхода в учете и распределении накладных расходов, в частности детализацией информации в разрезе операций и пулов затрат. Ключевые слова: калькулирование себестоимости, косвенные расходы, накладные расходы, распределение затрат, система ABC, управленческие решения, управленческий учет, учет затрат, фактор затрат, AB-management Для цитирования: Адамова Г.А., Жафярова Л.Ш. Совершенствование учета и распределения накладных расходов на основе использования функционального учета затрат и системы ABC//Вестник университета. 2021. № 1. С. 70-76.

The development of innovative technologies in production against the background of the globalization of commodity markets and increased competition has led to a reduction in the life cycle of most products of industrial companies, while increasing the requirements for the validity of management decisions regarding the release of new types of products and product range planning.