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Book part
Publication date: 29 July 2019

Igor E. Mizikovsky, Viktor P. Kuznetsov, Ekaterina P. Garina, Elena V. Romanovskaya and Nataliya S. Andryashina

This chapter is devoted to the study of the standard control of the material costs of production as a factor of technical growth of an enterprise of manufacturing industries: ways…

Abstract

This chapter is devoted to the study of the standard control of the material costs of production as a factor of technical growth of an enterprise of manufacturing industries: ways of integration in a single information space of information that allows you to manage the cost and quality of products at all stages of the value creation; theoretical and methodological approaches to the implementation of control functions of material costs (technological waste and production losses) according to preestablished consumption rates in the value creation of an industrial enterprise, especially in a number of machine-building factories of Nizhny Novgorod industrial cluster; theoretical methods of synthesis and comparison data, structured description of characteristics of the object of study, system analysis, as well as empirical methods of observations and descriptions of the subject area. The necessity of further improvement of effectiveness and methodology of a control function of a standard cost accounting system in the aspect of maintaining the technical growth of an enterprise is substantiated. Current condition is analyzed, and ways of modernization of organizational, managerial, methodological, metrological, and competence types are proposed. Also, sets of conditions for implementation of standard control and procedures incorporated into instrumental information space are substantiated. It is proved that the application of standard accounting of material costs for production within the framework of a system of standard accounting effectively contributes to noticeable technical growth and meets modern criteria and parameters of an effective management. It is substantiated that conditions for the implementation of a standard control of material costs for the production of an industrial enterprise that contributes to technical growth are availability and comprehensiveness of organizational, managerial, methodological, and metrological types of security control of material resources in the production; compliance with technical standards for processing, warehousing, storage, transportation of material resources; and matching competencies of management personnel with their functions. It is expected to introduce a standard control of material costs within the framework of a standard accounting system in practices of machine-building enterprises, as a significant factor of technical growth. Scientific understanding of an essence of the standard control of material costs within the framework of a standard cost accounting system, justified and outlined by the author, ensures incorporation into practice of effective production management, contributes a noticeable technical growth of industrial enterprises of the processing industries; provides a significant improvement in a quality of accounting results in general.

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Tech, Smart Cities, and Regional Development in Contemporary Russia
Type: Book
ISBN: 978-1-78973-881-0

Keywords

Book part
Publication date: 10 December 2013

Giovanni Battista Derchi, Michael Burkert and Daniel Oyon

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers…

Abstract

Purpose

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.

Approach

We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.

Findings

Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.

Value

The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Book part
Publication date: 22 December 2006

Fred W. Riggs

To clarify our analysis, we start with a conceptual explanation of synarchy and the key terms that we need to use in this chapter. Synarchy is a neologism that combines synthesis

Abstract

To clarify our analysis, we start with a conceptual explanation of synarchy and the key terms that we need to use in this chapter. Synarchy is a neologism that combines synthesis with anarchy. We will first look at how these two contrasting ideas are linked. In juxtaposition, they provide a basis for understanding contemporary public administration in a global and comparative context.

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Comparative Public Administration
Type: Book
ISBN: 978-1-84950-453-9

Book part
Publication date: 8 April 2015

Michele Alacevich, Pier Francesco Asso and Sebastiano Nerozzi

This paper discusses the American debate over price controls and economic stabilization after World War II, when the transition from a war economy to a peace economy was…

Abstract

This paper discusses the American debate over price controls and economic stabilization after World War II, when the transition from a war economy to a peace economy was characterized by bottlenecks in the productive system and shortages of food and other basic consumer goods, directly affecting the living standard of the population, the public opinion, and political discourse. Specifically, we will focus on the economist Franco Modigliani and his proposal for a “Plan to meet the problem of rising meat and other food prices without bureaucratic controls.” The plan prepared by Modigliani in October 1947 was based on a system of taxes and subsidies to foster a proper distribution of disposable income and warrant a minimum meat consumption for each individual without encroaching market mechanisms and consumers’ freedom. We will discuss the contents of the plan and its further refinements, and the reactions it prompted from fellow economists, the public opinion, and the political world. Although the Plan was not eventually implemented, it was an important initiative for several reasons: first, it showed the increasing importance of fiscal policy among postwar government tools of intervention in the economic sphere; second, it showed a third way between direct government intervention and full-fledged laissez faire, in tune with the postwar political climate; third, it proposed a Keynesian macroeconomic approach to price and income stabilization, strongly based on econometric and microeconomic foundations. The Meat Plan was thus a fundamental step in Modigliani’s effort to build the “neoclassical synthesis” between Keynesian and Neoclassical economics, which would deeply influence his own career and the evolution of academic studies and government practices in the United States.

Abstract

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The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

Book part
Publication date: 20 July 2017

Lars U. Johnson, Cody J. Bok, Tiffany Bisbey and L. A. Witt

Decision-making in human resources management is done at both the micro and macro level of organizations. Unfortunately, the decisions at each level are often executed without…

Abstract

Decision-making in human resources management is done at both the micro and macro level of organizations. Unfortunately, the decisions at each level are often executed without consideration of the other, and current theory reflects this issue. In response to a call for integration of micro- and macro-level processes by Huselid and Becker (2011), we review the extant literature on strategic human resources and high-performance work systems to provide recommendations for both research and practice. We aimed to contribute to the literature by proposing the incorporation of the situation awareness literature into the high-performance work systems framework to encourage the alignment of human resources efforts. In addition, we provide practical recommendations for integrating situation awareness and strategic decision-making. We discuss a process for the employment of situation awareness in organizations that might not only streamline human resources management but also result in more effective decisions. Additional considerations include implications for teams, boundary conditions (e.g., individual differences), and measurement.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78714-709-6

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Book part
Publication date: 30 November 2020

Charles Thorpe and Brynna Jacobson

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split…

Abstract

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split between mind and nature and between subject/observer and observed object that characterizes scientific epistemology. Abstract mind reflects an abstracted objectified world of nature as a means to be exploited. Biological life is rendered as abstract life by capitalist exploitation and by the reification and technologization of organisms by contemporary technoscience. What Alberto Toscano has called “the culture of abstraction” imposes market rationality onto nature and the living world, disrupting biotic communities and transforming organisms into what Finn Bowring calls “functional bio-machines.”

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The Capitalist Commodification of Animals
Type: Book
ISBN: 978-1-83982-681-8

Keywords

Abstract

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Machine Translation and Global Research: Towards Improved Machine Translation Literacy in the Scholarly Community
Type: Book
ISBN: 978-1-78756-721-4

Book part
Publication date: 8 April 2005

Petri Suomala

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is…

Abstract

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

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