Matches in SemOpenAlex for { <https://semopenalex.org/work/W4312521449> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W4312521449 abstract "The article analyzes the current state of production development of enterprises in the fruit and vegetable canning industry by business entities and by region. Based on the conducted statistical researches it is established that in 2020 the number of operating business entities in the industry decreased, the volume of canned fruits and vegetables produced decreased in the context of most items. The factors of influence of organizational and technological features of fruit and vegetable canning production which need to be considered at the organization of the account of expenses of manufacture and calculation of prime cost of production are defined and specified. Guided by NP (S) BU 16 and Guidelines №373, the grouping of costs by costing items has been improved, which will increase the efficiency and effectiveness of cost control and analysis, improve the process of planning, accounting and calculating the production cost of canned fruits and vegetables. In particular, it is proposed to allocate such costing items as Fuel, Electricity, Water, which are used for technological purposes, to control the formation of direct costs and analyze their share in the structure of production costs. The article Raw materials is proposed to be divided into articles Raw materials and Purchasing materials, which will help not only to improve the planning and control of material costs, which account for a significant share (more than 70%) in the cost structure, but also to determine their impact to the level of production costs. The importance and peculiarities of the organization of return waste accounting are considered. The structural elements of accounting and analytical support of production management are identified, the tasks of financial and management accounting are defined as the main information tools for production cost management, the necessity of using the subsystem of social and ecological accounting is substantiated. environmental friendliness and food safety of food products." @default.
- W4312521449 created "2023-01-05" @default.
- W4312521449 creator A5030730508 @default.
- W4312521449 creator A5076256300 @default.
- W4312521449 date "2022-07-06" @default.
- W4312521449 modified "2023-09-25" @default.
- W4312521449 title "ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF PRODUCTION ENTERPRISES OF THE ENTERPRISES OF THE FRUIT AND VEGETABLE CANNED INDUSTRY OF UKRAINE" @default.
- W4312521449 doi "https://doi.org/10.35433/issn2410-3748-2022-1(30)-13" @default.
- W4312521449 hasPublicationYear "2022" @default.
- W4312521449 type Work @default.
- W4312521449 citedByCount "0" @default.
- W4312521449 crossrefType "journal-article" @default.
- W4312521449 hasAuthorship W4312521449A5030730508 @default.
- W4312521449 hasAuthorship W4312521449A5076256300 @default.
- W4312521449 hasBestOaLocation W43125214491 @default.
- W4312521449 hasConcept C111919701 @default.
- W4312521449 hasConcept C121955636 @default.
- W4312521449 hasConcept C134560507 @default.
- W4312521449 hasConcept C139719470 @default.
- W4312521449 hasConcept C144133560 @default.
- W4312521449 hasConcept C151730666 @default.
- W4312521449 hasConcept C162324750 @default.
- W4312521449 hasConcept C162853370 @default.
- W4312521449 hasConcept C164624739 @default.
- W4312521449 hasConcept C178790620 @default.
- W4312521449 hasConcept C185592680 @default.
- W4312521449 hasConcept C187736073 @default.
- W4312521449 hasConcept C206139338 @default.
- W4312521449 hasConcept C21547014 @default.
- W4312521449 hasConcept C2775924081 @default.
- W4312521449 hasConcept C2778348673 @default.
- W4312521449 hasConcept C2778813691 @default.
- W4312521449 hasConcept C2779343474 @default.
- W4312521449 hasConcept C40700 @default.
- W4312521449 hasConcept C41008148 @default.
- W4312521449 hasConcept C86803240 @default.
- W4312521449 hasConcept C94107157 @default.
- W4312521449 hasConcept C98045186 @default.
- W4312521449 hasConceptScore W4312521449C111919701 @default.
- W4312521449 hasConceptScore W4312521449C121955636 @default.
- W4312521449 hasConceptScore W4312521449C134560507 @default.
- W4312521449 hasConceptScore W4312521449C139719470 @default.
- W4312521449 hasConceptScore W4312521449C144133560 @default.
- W4312521449 hasConceptScore W4312521449C151730666 @default.
- W4312521449 hasConceptScore W4312521449C162324750 @default.
- W4312521449 hasConceptScore W4312521449C162853370 @default.
- W4312521449 hasConceptScore W4312521449C164624739 @default.
- W4312521449 hasConceptScore W4312521449C178790620 @default.
- W4312521449 hasConceptScore W4312521449C185592680 @default.
- W4312521449 hasConceptScore W4312521449C187736073 @default.
- W4312521449 hasConceptScore W4312521449C206139338 @default.
- W4312521449 hasConceptScore W4312521449C21547014 @default.
- W4312521449 hasConceptScore W4312521449C2775924081 @default.
- W4312521449 hasConceptScore W4312521449C2778348673 @default.
- W4312521449 hasConceptScore W4312521449C2778813691 @default.
- W4312521449 hasConceptScore W4312521449C2779343474 @default.
- W4312521449 hasConceptScore W4312521449C40700 @default.
- W4312521449 hasConceptScore W4312521449C41008148 @default.
- W4312521449 hasConceptScore W4312521449C86803240 @default.
- W4312521449 hasConceptScore W4312521449C94107157 @default.
- W4312521449 hasConceptScore W4312521449C98045186 @default.
- W4312521449 hasIssue "1(30)" @default.
- W4312521449 hasLocation W43125214491 @default.
- W4312521449 hasOpenAccess W4312521449 @default.
- W4312521449 hasPrimaryLocation W43125214491 @default.
- W4312521449 hasRelatedWork W169480896 @default.
- W4312521449 hasRelatedWork W1981852785 @default.
- W4312521449 hasRelatedWork W2347422181 @default.
- W4312521449 hasRelatedWork W2351696326 @default.
- W4312521449 hasRelatedWork W2353108431 @default.
- W4312521449 hasRelatedWork W2355192240 @default.
- W4312521449 hasRelatedWork W2372409605 @default.
- W4312521449 hasRelatedWork W2387894599 @default.
- W4312521449 hasRelatedWork W3135204971 @default.
- W4312521449 hasRelatedWork W4306933081 @default.
- W4312521449 isParatext "false" @default.
- W4312521449 isRetracted "false" @default.
- W4312521449 workType "article" @default.