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Sample records for enterprise accountability system

  1. Managerial accounting in the system of payments with enterprise buyers

    Directory of Open Access Journals (Sweden)

    Tsegel'nik N.I.

    2017-12-01

    Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.

  2. THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Andreea Gabriela PONORÎCĂ

    2014-05-01

    Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.

  3. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    Science.gov (United States)

    2016-03-01

    information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

  4. Managerial accounting of costs in the system of management of enterprise logistics activity

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    L.G. Medvid

    2017-12-01

    Full Text Available The article deals with the analysis of scientific researches about the reflection of the logistics activity costs of a production enterprise in the system of analytical accounting. Practice shows that it is difficult to separate the reflection of logistics costs in primary documents in the system of financial accounting, and, as a result, the reflection in managerial reporting and the possibility of control and optimization. The research allows to determine the components of the organizational and methodical model of accounting of logistics costs according to the responsibility centers of production enterprises, namely, the system of responsibility centers according to the enterprise logistics activity, regulated documents, the system of budgetary logistics costs and internal managerial reporting according to the responsibility centers of the second level. This allowed to develop the methodological and organizational bases of managerial accounting of logistics activity costs of a productive enterprise.

  5. Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

    Directory of Open Access Journals (Sweden)

    Yao Liqiong

    2016-01-01

    Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

  6. A few considerations on simplifying the fiscal and accounting systems of small and medium enterprises

    Directory of Open Access Journals (Sweden)

    Ialomiţianu, G.

    2010-12-01

    Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.

  7. Accounting Systems in Small and Micro Enterprises in Kenya ...

    African Journals Online (AJOL)

    For a long time in Kenya, the practices and principles of accounting have been viewed to be for use by corporate and other formally structured organizations. This paper seeks to investigate what accounting means to small and micro traders in Kenya, by reviewing the practices and principles they use in running their ...

  8. Methods of internal control in integrated management accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Shevelev A.E.

    2017-01-01

    Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.

  9. Introduction of self-control of enterprise information system through accounting documentation process of

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    K.О. Volskа

    2017-12-01

    Full Text Available The research is devoted to determining the possibility of implementing self-control of an enterprise information system, describing the criteria for building an information system in an enterprise that will be self-organized and capable of self-analysis. The article considers the concept of self-control, its main criteria as well as the possibility of implementing the self-control in the information system of the enterprise. The current study provides the definition of intelligent information systems and how to use expert knowledge in them. The article presents the place of the self-control (in terms of its organization at the enterprise in the economic activity of the enterprise and its correlation with internal control; as a result, it is suggested to consider the self-control of the information system as the unit included in the methods of internal control. The paper carries out the comparison of the response to the error in the information system under the usual control (from the subject of the control to the person and the self-control, that made it possible to determine the latter as the method of preventing errors, that is, real-time control during the data entry in the information system of the enterprise. It is proposed to divide the control mechanisms in the information system into informational (protection of the information system from a technical point of view and special (accounting, legal, technological, etc.. The special control mechanisms of the information system should initially be formed by the experts of the relevant profile and who should present them in the form of algorithms for preventing any possible errors that will allow IT-professionals to describe them at the software level and implement one of the criteria for self-control of the information system, namely, a self-examination. The article proposes to implement the self-control at the input of the information system, when entering the data of the primary documents

  10. Enterprise technology in support for accounting information systems. an innovation and productivity approach

    Directory of Open Access Journals (Sweden)

    Jose Melchor Medina-Quintero

    2015-09-01

    Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

  11. Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2013-11-01

    Full Text Available The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis and logical (for identification of directions of improvement of accounting methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services. The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.

  12. Sixty Percent Conceptual Design Report: Enterprise Accountability System for Classified Removable Electronic Media

    Energy Technology Data Exchange (ETDEWEB)

    B. Gardiner; L.Graton; J.Longo; T.Marks, Jr.; B.Martinez; R. Strittmatter; C.Woods; J. Joshua

    2003-05-03

    Classified removable electronic media (CREM) are tracked in several different ways at the Laboratory. To ensure greater security for CREM, we are creating a single, Laboratory-wide system to track CREM. We are researching technology that can be used to electronically tag and detect CREM, designing a database to track the movement of CREM, and planning to test the system at several locations around the Laboratory. We focus on affixing ''smart tags'' to items we want to track and installing gates at pedestrian portals to detect the entry or exit of tagged items. By means of an enterprise database, the system will track the entry and exit of tagged items into and from CREM storage vaults, vault-type rooms, access corridors, or boundaries of secure areas, as well as the identity of the person carrying an item. We are considering several options for tracking items that can give greater security, but at greater expense.

  13. The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

    Directory of Open Access Journals (Sweden)

    Hussein Mohammed Alrabba

    2017-03-01

    Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian

  14. Organizational provisions of accounting for inventories as component of information and communication system of enterprise

    Directory of Open Access Journals (Sweden)

    B.L. Kyryluk

    2017-03-01

    resources. Taking into account the importance of automating of all the areas of the company's activities in terms of inventories, it is necessary to consider and implement such stages as the management of business process, weighting complex, WMS-system that presupposes storehouse management.

  15. IMPLEMENTATION OF AN ERP PACKAGE AND ITS EFFECT ON THE MANAGEMENT ACCOUNTING SYSTEM – AUTHOR’S OWN RESEARCH INTO ENTERPRISES IN POLAND

    Directory of Open Access Journals (Sweden)

    Ewelina Zarzycka

    2012-10-01

    Full Text Available The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a valuable source of information on the enterprise. Integrating the financial and non-financial data, an ERP package gives new quality to the management of enterprise value. These features make ERPs particularly useful for management accounting processes and for specialists providing management information. This article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on management accounting and its practices will be evaluated using six case studies involving enterprises owned by multinational corporations.

  16. Ways to rational management of accounts receivable at enterprises

    Directory of Open Access Journals (Sweden)

    Yevtushenko N. O.

    2015-05-01

    Full Text Available This article investigated the principal reasons of management problems an account receivable of enterprises. Credit politics of management is worked out by an account receivable of enterprises. Essence of the stages of construction of rational management an account receivable of enterprises is exposed. In the article are exposed the basic elements of control system for an account receivable such as mission, aims, strategy as politics of management. The basic stages of management politics are described for an account receivable of enterprises: analysis; organization of forming of principles of credit politics, terms of delivery of credit and procedure of collection of accounts receivable; planning of the use of modern forms of refunding, and similarly control.

  17. ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

    Directory of Open Access Journals (Sweden)

    Gianina RIZESCU

    2014-06-01

    Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

  18. IMPROVEMENT WAYS OF ACCOUNTING AND INTERNAL AUDIT OF ENTERPRISE RECEIVABLES

    Directory of Open Access Journals (Sweden)

    V. D. Zelikman

    2014-06-01

    Full Text Available Purpose. Determination and substantiation of ways to improve accounting and internal audit of receivables at the enterprises. Methodology.The basic principles and ways for improvement of accounting and internal audit systems that should help Ukrainian enterprises to optimize receivables are considered. Findings. It is proved that the receivables optimization is possible on the basis of improving its accounting and internal audit. The basic ways for improvement of accounting and internal audit of receivable are determined. They are: improvement of normative coverage of receivables at the enterprises; providing further harmonization of financial and tax accounting in the part of formation of the doubtful debt receivables, accounting of bad and doubtful receivables and etc. The formation of department for internal audit to control the doubtful and bad debts; providing the timely control of the receivables and payables ratio; determination and support of the optimal value of the receivables at the enterprises. Originality. Improvement of accounting and internal audit of receivables at the enterprises by the way of development of internal audit system and optimization of the receivables size. Practical value. The proposed recommendations will improve the accounting and internal audit system of receivables at the enterprises of Ukraine.

  19. INSPECTION OF MANAGEMENT ACCOUNTING STATUS AT THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Iana Volkovska

    2017-09-01

    Full Text Available Now the heads of enterprises have understood that management accounting is important for the decision-making process. It has a particular importance when enterprises because of the specifics of their activities and optimization of taxation, consist of several business entities, for example, hotel-restaurant complexes. However, it may be a situation when there is management accounting at the enterprise but managers do not receive the necessary information. Then there is a need to check the status of management accounting. Audit of management accounting is expensive, so there is a need for cheaper ways to determine the status of management accounting. This confirms the relevance of this study. The purpose of the work is the formation of a procedure for checking the status of management accounting at the enterprise. To achieve the goal, the method of expert evaluation was used. First of all, the author selected objects for checking the status of management accounting for the understanding what to focus on. Next, the author analysed the main approaches to checking the status of management accounting and how they can be used at the enterprises of the hotel-restaurant complex. The author, on the basis of the analysis, formed possible questions about the assessment of the status of management accounting, which were evaluated by experts on the basis of the scale proposed by the author. Expert evaluations were processed and ranked by the author. The result was a questionnaire for assessment of the status of management accounting at the enterprise, with the allocation of various aspects of accounting for the consideration of different issues. The author also developed recommendations for the answers to the questionnaire and the scale for the questionnaire, which allows drawing a conclusion about the completeness of the management accounting system. It makes a conclusion that this procedure of checking the status of management accounting at the enterprise

  20. WAGE TAX ACCOUNTING IN THE AGRICULTURAL ENTERPRISES

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    Nftaliia Bondarhuk

    2017-03-01

    Full Text Available The article aims to determine the order of accounting taxation wage and directions of its improvement in the agricultural enterprise. It was identified, that the accuracy of calculation of the related to wage amounts of mandatory payments to the budget depends on the correct definition of the amount of wage and its structure. It is noted, that in our country income tax from individuals and military collection is deducted from wages. Single social contributions is charged on the labor remuneration fund. Main accounts which are used for displaying in accounting for taxation of wages and basic accounting records were shown. It was stated, that taxation of wages, which is less than the minimum, despite the simple theoretical explanation, on practice is very time-consuming process which requires a certain sequence, accuracy and attentiveness. To improve the process of wages taxation we propose to calculate the amounts of the Single social contribution charged on wage which is less than minimum, in a specially developed form, which will help to simplify calculation of the Single social contribution on wage, which is less than minimum, that will help to improve wage tax accounting. Key words: taxes, accounting, wage, taxation of wage on enterprise.

  1. HUMAN RESOURCES ACCOUNTING ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Motoniu Ioan Dumitru

    2010-12-01

    Full Text Available Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.

  2. IMPROVEMENT ACCOUNTING OF SALES AGRICULTURAL PRODUCTS ON FARM ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Tashmuratovich Eshmuradov ULUGBEK

    2014-11-01

    Full Text Available In this study we examine the selling process of farm enterprises,particularly, we will investigate the approach of improving the accounting of sales.The study also examines the factors associated with recognition of revenue in the phase of sale of goods and services of farm enterprises. The findings show that there are numerous mistakes in accounting of sales and financial statements. In addition, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways of applying of IAS 41 in accounting system of farms of the region Samarkand.

  3. RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

    Directory of Open Access Journals (Sweden)

    Luhova Olha

    2018-01-01

    Full Text Available Introduction. The accounting department regulates the work of all departments and documents the changes that take place at the enterprise in detail. Ukrainian legislation clearly defines the necessity and procedure for proper accounting by business entities. The main requirement is a going concern of accounting: from the date of registration of the enterprise to its liquidation. However, in practice, business entities do not always comply with the requirements of the legislation. Falsity or lack of reporting, poor quality of accounting can interfere cooperation with lenders, business partners and investors. In addition, the law provides administrative responsibility in violation of accounting. Purpose. To research the reasons that caused the restoration of accounting, to reveal the purpose, variants and stages of its realization. Results. The reasons that cause the company to a situation when it is necessary to restore accounting are reviewed. Late recovery and availability of accounting violations can lead to serious consequences for the enterprise. First of all, there will be problems with state authorities. Evading taxes or paying inappropriate amounts leads to administrative or even criminal responsibility. In addition, the lack of proper accounting can negatively affect the economic activity of the enterprise. Distortion of data sooner or later will cause to the fact that the company’s management will not be able to control the movement of inventories, financial assets. Possible options for restoring the accounting system are considered. Recovery may be done by a staff accountant, a private accountant which is involved in the execution of this procedure, or may be entrusted to an outsourcing accounting company. Stages of enterprise’s accounting restoration are reviewed. They are analysis of available primary documents and registers of accounting; making necessary changes in existing documents and filling out missing documents

  4. THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

    OpenAIRE

    Nadiya Khocha

    2017-01-01

    The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoreti...

  5. The problems of accountable and analytical procuring of enterprise management

    Directory of Open Access Journals (Sweden)

    Kovalova Tatiana Volodymyrivna

    2016-02-01

    Full Text Available This article investigated main aspects of accountable and analytical procuring of enterprise management. It was found essence of accountable and analytical procuring of enterprise management, purpose, functions and tasks. It was determined main elements and essence of accountable and analytical information taking into consideration needs of modern management. In the article are exposed structural elements of accountable and analytical procuring. It was formed conceptual approaches of building accountable and analytical procuring of enterprise management. It was analyzed main problems of improving accountable and analytical informational procuring of taking managerial decisions with the aim of solving economic problems due to current situation of national economy.

  6. Enterprise Information Systems Outsourcing

    DEFF Research Database (Denmark)

    Svejvig, Per; Pries.Heje, Jan

    2009-01-01

    Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organiz......Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...

  7. Enterprise Information Systems Outsourcing

    DEFF Research Database (Denmark)

    Pries-Heje, Jan; Svejvig, Per

    2009-01-01

      Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organ......  Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...

  8. Defense Enterprise Accounting and Management System (DEAMS) Increment 1 Release 3 Initial Operational Test and Evaluation Report

    Science.gov (United States)

    2015-08-01

    systems that generate financial events and provide travel, payroll, disbursing, transportation, logistics , acquisition, operational, and accounting...timeliness unless DFAS can note the situation and perform the manual workaround quickly.  SPS0-O-001. Under analysis. Outbound BPEL processes are

  9. Dressage, Control, and Enterprise Systems

    DEFF Research Database (Denmark)

    Gal, Uri; Berente, Nicholas; Yoo, Youngjin

    2010-01-01

    In 2004, National Aeronautics and Space Administration (NASA) implemented Full Cost, an activity-based accounting program through an agency-wide enterprise resource planning (ERP) implementation. We apply Foucault's notion of 'dressage' to highlight aspects of demonstrative control associated...

  10. Army Healthcare Enterprise Management System

    National Research Council Canada - National Science Library

    2001-01-01

    .... The complaint alleged that the Army Healthcare Enterprise Management System was not properly competed, potential conflicts of interest existed, and possible contract performance problems existed...

  11. ORGANIZING OF MANAGERIAL ACCOUNTING IN THE FORMING OF INFORMATION BASE OF BUILDING ENTERPRISES PROVIDING DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Nadiia Pylypiv

    2017-03-01

    Full Text Available This article explores the impact of organization of managerial accounting on formation of informational base on the local (level of the individual enterprise, regional, disciplinary and national levels in the context of providing stable economic development for building enterprises. Based on our findings, we built a cognitive map of such an influence, which shows itself through different spheres, such as: economic, ecological and social, and will enjoy informational requests of management for improving of effectiveness of management system of such kind of  enterprises. Keywords: managerial accounting, organization, provision, stable economic development, building enterprises

  12. Acceptance of enterprise resource planning systems by small manufacturing enterprises

    CSIR Research Space (South Africa)

    Adam, R

    2011-06-01

    Full Text Available systems by small enterprises. This paper addresses this gap by considering the strategic, business, technical and human factors that influence the acceptance of ERP systems in small manufacturing enterprises in South Africa. The consultative list...

  13. Universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support

    Directory of Open Access Journals (Sweden)

    Tkachenko Sergіy A.

    2013-03-01

    Full Text Available The goal of the article lies in formation of a paradigm (sample of universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support. Analysing, systemising and generalising scientific works of many economists, the article describes ways of solution of the problem of organisation of works on planning and introducing the accounting function at industrial enterprises and in production associations – individual planning, increase of a number of organisations that plan functionally developed accounting subsystem and training of relevant specialists. In the result of the study the article realises an important direction of development in improvement of organisation of accounting and economic and analytical support at industrial enterprises and in production associations based on uniformity of project decisions on the subsystem of the accounting and analytical support and functional development of the process of its creation. The issue of organisation of the calculation process while planning and introducing the accounting function in functionally developed management systems of special purpose of industrial enterprises and production associations is of special urgency among the prospects of further studies in this direction. Further development of accounting can result in replacement of traditional accounting with functionally developed subsystem of accounting and analytical support with intensive use of the concept of methodologically justified paradigmatic approach.

  14. Improving of enterprise consumer service system

    Directory of Open Access Journals (Sweden)

    Yа.М. Laguta

    2015-12-01

    Full Text Available The problems of consumer services at domestic enterprises are showed. The shortcomings in the service of enterprise operation are analyzed. The basic features of the functioning of the service system forming medium are determined. The authors develop the measures to improve the quality of services which can contribute to their development, expansion of the customer base, increase in sales volume (goods and services as well as improving efficiency and profitability. Taking into account the current environment of enterprises the proposed measures are formed. The article proves the expediency of the use of the client-oriented approach to a customer, the use of software programs and the improvement of the CRM-system at enterprises, the introduction of «7P» concept.

  15. Defense Forensic Enterprise: Assessment and Status Report Personnel Accounting Extract

    Science.gov (United States)

    2013-12-01

    pathology , forensic anthropology, forensic toxicology, and DNA analysis to iden- tify human remains. Per DOD Directive 5205.15E, the stakeholders fall...Defense Forensic Enterprise Assessment and Status Report Personnel Accounting Extract Christine A. Hughes • Jeffrey E. Chilton John J. Clifford • C...community-related sections from a CNA report titled, “Defense Forensic Enterprise Assessment and Status Report” [1]. The first sec- tion within this

  16. OSH management systems in enterprises

    Directory of Open Access Journals (Sweden)

    B. Kalandyk

    2010-04-01

    Full Text Available Nowadays, in modern companies and enterprises, safety means much more than only the evaluation of risk and analysis of accidents. Theactivities in the area of the occupational health and safety should form an integral part of the enterprise management system. According toa framework directive no 89/391/EEC the EU member states are obliged to implement standards related with the occupational health andsafety systems. The standard most popular and used most commonly, as applicable to enterprises of any type, is the international OHSAS18001 system and in Poland Polish Standards PN-N-18001.

  17. Making sense of enterprise systems in institutions

    DEFF Research Database (Denmark)

    Svejvig, Per; Jensen, Tina Blegind

    2013-01-01

    Whereas previous research provides a number of accounts of failure prone enterprise system (ES) implementations, empirical evidence of the re-implementation of an accounting system in a Scandinavian high-tech company shows how the system became highly integrated, accepted by its users, and well......-aligned to the work processes. To learn from this case study, we investigate the interactive and dynamic relationships among the enterprise system, people and institutional properties. We investigate the institutional structures and the sensemaking processes at play to identify how the idea of an efficient accounting...... system travelled from a national to a local level, how the system moved from being highly customized to becoming a standard package and how the users’ enactment of the system reinforced existing institutional practices. Based on the findings, we frame our contributions into five lessons learned: (1...

  18. Army Healthcare Enterprise Management System

    National Research Council Canada - National Science Library

    2001-01-01

    ... to buy the Enterprise Management System. The Information Technology Business Center provides information technology services to Fort Sam Houston tenants which include the Army Medical Command and the Army Medical Department Center and School...

  19. Role-Oriented Enterprise Systems

    DEFF Research Database (Denmark)

    Holst, Philip; Beringer, Joerg; Winther, Jacob

    This paper examines the concept of role-­oriented enterprise systems by investigating motivations for and approaches to constructing and reflecting predefined organizational roles in user interfaces of packaged enterprise systems. The research is conducted as case studies of Microsoft and SAP......, constructed from interviews, documents, and examples of role-­‐oriented enterprise system packages from both vendors. The research indicates that the primary motivation of the vendors for including predefined roles is to complement a function-­‐centric approach with a user-­‐centric approach to the design...... of user interfaces of enterprise systems. The research furthermore identifies strategies of an embedded and an independent approach to modeling the role concept and a unified and a componentized approach to reflecting role aggregation in user interfaces....

  20. Project management and Enterprise systems

    DEFF Research Database (Denmark)

    Koch, Christian; Buhl, Henrik

    2006-01-01

    Implementing and Operating integrated Enterprise Systems are a multidimensional effort. It seriously challenges the IT supplier as well as the professional service provider client. The paper discuss these issues in a project management perspective. A framework for supporting project management...

  1. THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Nadiya Khocha

    2017-09-01

    Full Text Available The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer, who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign

  2. The practical implementation of enterprise balanced scorecard analysis system

    Directory of Open Access Journals (Sweden)

    Pollack G.A.

    2017-01-01

    Full Text Available The use of balanced scorecard system requires to use some measurable key performance indicators in every part of an enterprise activity, not only for the enterprise itself and its subdivisions, but for every employee. These actions need the introduction/application of a corporate information system. In this work we suggest the most commonly used Russian software “1C: Enterprise Platform” (Accounting system of enterprise. We present the practical implementation of the system of real-time monitoring, analysis and control for the implementation of actions concerned with financial component of the enterprise-balanced scorecard. The formed module (expansion can be applied in pattern “1C: ERP” (Enterprise Recourse Planning. The conclusion is made about the possibility of the above information system expansion for the implementation of all components of the enterprise balanced scorecard system.

  3. System of Enterprise Reputation Management

    Directory of Open Access Journals (Sweden)

    Derevianko Olena. H.

    2014-03-01

    Full Text Available The article offers a system of enterprise reputation management directed at increase of economic benefits from formation and maintenance of high reputation in the result of maximisation of the volume of the incoming cash flows of the enterprise and also their duration and stability. It proves that reputation management, which allows achievement of economic goals of the enterprise, should be directed at key groups of stakeholders: growth of products sales is ensured by consumers, growth of internal stability – by enterprise personnel, growth of external stability – by society, including authority bodies, growth of business value – by investors, owners and partners. The article describes components of the system of enterprise reputation management, the degree of development of which are determined by three vectors: interaction with stakeholders and level of their feedback: messaging, informing, convincing and attracting; activity of the used instruments of reputation management, regularity and intensity, and also quantitative indicators of their application within the framework of directions of the product PR, corporate PR and IR, internal PR, GR and PR-CSR; level of organisational pre-requisites (functional, system and strategic of the system of reputation management.

  4. Production capacity of metallurgical enterprises in modular structure of management accounting

    Directory of Open Access Journals (Sweden)

    Zambrzhitskaia E.S.

    2017-01-01

    Full Text Available This article is the result of constant research in development of management accounting at modern Russian metallurgical works. The required steps of renovation are presented for the modernization of management accounting system in the case of production capacity. The necessary factors with defined values are systematized for modern enterprises. The main ones are those which are regulate the measure of the payload of production capacity. For the purposes of effective management accounting at metallurgical enterprises it is suggested to use the system of controlling parameters which were formulated for the enterprise for production of rolls. Later in the article the necessary changes to the modular structure of management accounting business are described and expanded with new structural element – “Management of production capacity”. The suggested methodical approach will allow the company management to respond quickly to rapidly changing external environment and, as a consequence, to make effective management decisions.

  5. Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

    OpenAIRE

    Burlan Svitlana A.; Katkova Natalia V.

    2017-01-01

    The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the imple...

  6. A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

    OpenAIRE

    Marenych Tetyana H

    2016-01-01

    The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not onl...

  7. Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

    Science.gov (United States)

    Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

    2016-01-01

    This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

  8. New Challenges in Teaching Accounting and Reporting in Tourist Enterprises

    Directory of Open Access Journals (Sweden)

    Maria Gabriella Baldarelli

    2013-02-01

    Full Text Available The experience of teaching for several years in different degree courses pressed me to use new tools and methods to make use of Connecting general trend of teaching all over the world this paper want to reply to the following research question: “what challenges we are facing in teaching accounting and reporting in tourist enterprises?”. Research design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting (SEAR (Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray, Guthrie, 2007, because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of SEAR process and my interest to safeguard people and environment in tourist entities and destinations (Garrone, Di Cesare, 2005.I want to present some reflections about how to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation.

  9. Accounting of discounts, acquired by an enterprise when purchasing production inventories

    Directory of Open Access Journals (Sweden)

    Shishkina A.V.

    2017-01-01

    Full Text Available Different types of discounts for the price of a product are quite common in transactions. They are frequently used by industrial enterprises as well: they receive discounts when they purchase production inventories; they offer discounts when they sell the finished product. Industrial enterprise strive to minimize costs when purchasing raw materials necessary for manufacturing and therefore it is interested in acquiring a discount from supplier. Acquiring a discount is a fact of economic life and must be registered in financial accounts of an enterprise, however nowadays the patterns of accounting of such operations are not regulated by any special normative documents and traditionally applied accounting patterns do not contain information on the amounts of received discounts. It is happening because they comply with the current rules of accounting, according to which inventories are accounted only after deduction of the received discount (so the discount is granted in form of verbal agreement. This is a precursor to the lack of data on the received discounts in financial accounting system of an industrial enterprise, to the impossibility of creation the information base for analyzing the effectiveness of the received discounts on its basis, to the violation of the principle of completeness and continuity of registering all the economic life events in accounting. The article offers the already existing variants of financial accounting of the received discounts, analyzes its advantages and disadvantages from the point of view of compliance with the current legislative system and economic contents of discount operation. Proprietary technology of financial accounting of discounts, received by an industrial enterprise when purchasing production stock, is offered. This technology allows solving the stated methodological issues.

  10. Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

    Directory of Open Access Journals (Sweden)

    Justyna Dobroszek

    2015-12-01

    Full Text Available Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of management accounting in the enterprises that were researched. Methodology: The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011–2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings: The main results of this study showed that management accounting systems are implemented in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations: The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality: The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important management accounting instrument.

  11. Information Systems for Enterprise Architecture

    Directory of Open Access Journals (Sweden)

    Oswaldo Moscoso Zea

    2014-03-01

    Full Text Available (Received: 2014/02/14 - Accepted: 2014/03/25Enterprise Architecture (EA has emerged as one of the most important topics to consider in Information System studies and has grown to become an essential business management activity to visualize and evaluate the future direction of a company. Nowadays in the market there are several software tools that support Enterprise Architects to work with EA. In order to decrease the risk of purchasing software tools that do not fulfill stakeholder´s needs is important to assess the software before making an investment. In this paper a literature review of the state of the art of EA will be done. Furthermore evaluation initiatives and existing information systems are analyzed which can support decision makers in the appropriate software tools for their companies.

  12. A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

    Directory of Open Access Journals (Sweden)

    Marenych Tetyana H

    2016-05-01

    Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

  13. Enterprise performance measurement systems

    Directory of Open Access Journals (Sweden)

    Milija Bogavac

    2014-10-01

    Full Text Available Performance measurement systems are an extremely important part of the control and management actions, because in this way a company can determine its business potential, its market power, potential and current level of business efficiency. The significance of measurement consists in influencing the relationship between the results of reproduction (total volume of production, value of production, total revenue and profit and investments to achieve these results (factors of production spending and hiring capital in order to achieve the highest possible quality of the economy. (The relationship between the results of reproduction and investment to achieve them quantitatively determines economic success as the quality of the economy. Measuring performance allows the identification of the economic resources the company has, so looking at the key factors that affect its performance can help to determine the appropriate course of action.

  14. Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

    Directory of Open Access Journals (Sweden)

    Burlan Svitlana A.

    2017-03-01

    Full Text Available The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control.

  15. Defense Logistics Agency Did Not Fully Implement the Business Enterprise Architecture Procure-to-Pay Business Process in the Enterprise Business System

    Science.gov (United States)

    2014-10-28

    change. Enterprise Business System In August 2000, DLA began developing its Enterprise Resource Planning ( ERP ) system by initiating the Business...the EBS core system. EBS became the ERP system solution supporting DLA nonenergy commodity activities. DLA subsequently enhanced its EBS...capabilities by adding SAP software that supported DLA Enterprise Operational Accounting, real property, and inventory management functions. As part of the

  16. 低碳经济下企业碳会计体系构建研究%Construction of Carbon Accounting System in Enterprises in a Low-carbon Economy

    Institute of Scientific and Technical Information of China (English)

    肖序; 郑玲

    2011-01-01

    As a kind of new economic model, the development of low-carbon economy has brought not only opportunities to businesses to address global climate change and sustainable development, but also great distress and challenge for the accounting system in enterprises. Thus, based on the latest research achievements, this paper makes a preliminary study of a number of issues of carbon emission and trading accounting in enterprises in a low-carbon economy. This paper argues that the carbon accounting system in enterprises is constituted by the carbon financial accounting system and the carbon management accounting system. The former covers recognition and measurement, accounting, information disclosure of carbon accounting in a low-carbon economy; the core contains the kind of assets the carbon emission is confirmed to be, the content and approach of information disclosure, etc. The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting. Through the discussion about theory origin and practice development, basic concept and system boundary, subject classification and logical relationship, research content and disclosure mode of the carbon accounting system, this paper provides necessary principles and relevant recommendations for the construction of the carbon accounting standard in China.%作为一种正在兴起的全新经济模式,低碳经济的发展给企业应对全球气候变化和可持续发展带来了机遇,但同时也给企业会计系统带来了巨大的困扰和挑战.由此,在国内外最近研究进展的基础上,本文对低碳经济背景下企业碳排放与交易会计的相关问题进行了初步研究.认为,企业碳会计体系由碳财务会计体系与碳管理会计体系构成.前者研究内容涵盖低碳经济途径下企业碳会计确认与计量、会计处理、信息披露等,其核心是碳排放权确认为

  17. THE REGULATION OF METHODICAL IMPLEMENTATION BY EQUITY ACCOUNTING ON ENTERPRISES WITH FOREIGN INVESTMENT

    Directory of Open Access Journals (Sweden)

    Iurii Iakymov

    2016-11-01

    Full Text Available Purpose is to specify on the accounting methodic of transactions with equity and based on it’s ways of their effektive and resultative improvement in the enterprises with foreign investments. Methodology: In the context of such a scientific research the economic substance and methodical support of the equity accounting in enterprises with foreign investment comparison methods were used: research, synthesis, system approach, mathematical methods, formalization, induction, deduction and other methods. The scientific article is compiled on the basis of research results the main provisions of the legal regulation of these processes, the analysis of the literature of scientists and experts, that investigate this perspective, and other official sources from the Internet. Results. This article is devoted to the economic essence and peculiarities of the accounting equity in the context of accounts, the methodology for formation of equity, recognition procedures and the equity in enterprises with foreign investment. Also, the methodical approach of equity accounting in enterprises with foreign investment was analyzed by the author. As a result of research and detailed testing of transactions with equity for enterprises with foreign investments formed the results and recommendations: - specification of accounting method the transactions of equity based on the scientific research of it’s economic nature and characteristics of accounts, capital formation techniques, procedures, recognition and measurement of equity on the basis of comparative characteristics the international experience; - in order to display the mapping technique in the accounts of transactions with equity, is considered the procedure of object accounting in the program 1C and SAP, which based on a comparison of it’s benchmarks; - proposed the model of comparative accounting automation through the use of accounting software 1C and SAP, confirmed the need for a gradual transition to

  18. THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES

    Directory of Open Access Journals (Sweden)

    Sorin, Grigorescu

    2013-01-01

    Full Text Available Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the depreciation methods, for example straight-line, accelerated or degressive methods of depreciation. Choosing a method of depreciation involves an accounting option. The present article includes a comparative approach of depreciation methods and their implications upon the results and profit taxes, comprising own perspectives and opening new research prospects. The question can be “Which method is the best to use?”. The answer depends on enterprise objectives, on the “aggressiveness” used when it wants to approach fiscal management.

  19. Accounting, Creativity and Charity in Hospitality Enterprises: the Case of “Lentil as Anything”

    Directory of Open Access Journals (Sweden)

    Maria-Gabriella Baldarelli

    2017-03-01

    Full Text Available This paper aims at analysing the case of “Lentil as Anything”, that is a very interesting combination of creativity and charity in the field of hospitality enterprises. It represents the implementation of a new typology of restoration in which guests can eat and then they will pay as they “feel”. The research case is a charity (social enterprise and it is an example of civil enterprise with some stimulating implications about accounting and accountability tools.

  20. Analyzing the Contents of the Orders on Accounting Policy of Hotel Industry Enterprises

    Directory of Open Access Journals (Sweden)

    Kovalevskaya Nadezhda S.

    2017-10-01

    Full Text Available The article is aimed at carrying out an analysis of the contents of the orders on accounting policy of hotel industry enterprises and developing an optimal structure of the accounting policy parameters for the enterprises in this sphere. The contents of the «On accounting policy» orders was analyzed in terms of the organizational, technical and methodological divisions of the hotel industry enterprises of the Kharkiv region. In order to optimize the accounting process at the hotel industry enterprises, a structure of the hotel’s accounting policy parameters has been developed and recommendations have been made to improve the methodology of its design, which would facilitate rationalizing the formation of information resources to manage enterprise and improve performance without significant changes in the organizational structure and substantial financial investment.

  1. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

    Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

  2. Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

    Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for ‘red flags’, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.

  3. FORMATION OF MARKETING MANAGEMENT SYSTEM OF THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Volodymyr Tkachenko

    2017-12-01

    implementation of basic functions of marketing management, and in order to determine the effectiveness of marketing activities of enterprise, the indicator that characterizes the ratio of costs to marketing activities of a company and financial result is used most often. Thus it is impossible to track achievements of certain processes of marketing activity of enterprise and the efficiency of the operation of relevant divisions of the enterprise. However, the consideration of approaches to the management of marketing activities of enterprise made it possible to determine the need for the formation of such a marketing management system that takes into account types of connections of system components and considers the influence of factors of the enterprise marketing environment, and the methodology for evaluating its effectiveness made it possible to determine the appropriateness of the enterprise’s efforts. The practical significance and originality of the results obtained is the improvement of the management system of marketing activities of the enterprise, which allows, taking into account the influence of factors of the marketing environment, not only controlling the basic processes of marketing activity of the enterprise but also assessing the impact of these processes on the efficiency of marketing activities of the enterprise as a whole on the basis of “contributions/performance” principle.

  4. Enterprise systems in Russia: 1992-2012

    Science.gov (United States)

    Kataev, Michael Yu; Bulysheva, Larisa A.; Emelyanenko, Alexander A.; Emelyanenko, Vladimir A.

    2013-05-01

    This paper introduces the enterprise systems (ES) development and implementation in Russia in the past three decades. Historic analysis shows that, in terms of time frame, the development of ACS (Automated Control Systems) in the former Soviet Union and the ERP (Enterprise Resource Planning) in the West was almost parallel. In this paper, the current status and the major trend of ES in Russia is discussed.

  5. Diagnosis in the Enterprise Management System

    Directory of Open Access Journals (Sweden)

    Skrynkovskyy Ruslan M.

    2016-08-01

    Full Text Available The aim of the article is to define the role and place of the diagnosis management system in the structure of the task system of the enterprise diagnosis. There suggested the essence of the concept of «diagnosis of the enterprise», which is understood as the process of identification, analysis and evaluation of the enterprise state and trends in its changes (changes of the state on the basis of relevant business indicators in order to develop recommendations on the elimination of problematic points and weaknesses in the functioning of the enterprise to ensure a qualitatively new level of its development and formation of prospects with consideration to the consequences of violation of the legislation in the field of economics and enterprise management and law (legal responsibility for the violation of the labor law, tax law, law on protection of economic competition, law on trade secret, etc.. It was found that the diagnosis in the system of enterprise management: 1 is a structural component (or a partial diagnosis task in a group of private diagnosis tasks in the system of diagnosis task of the enterprise activity; 2 as a sub-function of the control function (as a general function of management includes such components as: assessment (identification of key features, characteristics, parameters (indexes, indicators, properties; analysis (a thorough study of the structure, dynamics, trends, etc.; identification (involves determination of deviations of parameters from the criteria and/or standards, formulation of diagnosis. Prospects for further research in this direction are the development of methods for quantitative assessment of the effectiveness of the management system with the purpose of its introducing in practical activities of enterprises, namely in the processes of decision-making.

  6. Interoperability for Enterprise Systems and Applications

    CERN Document Server

    Jardim-Gonçalves, Ricardo; Popplewell, Keith; Mendonça, João

    2016-01-01

    A concise reference to the state of the art in systems interoperability, Enterprise Interoperability VII will be of great value to engineers and computer scientists working in manufacturing and other process industries and to software engineers and electronic and manufacturing engineers working in the academic environment. Furthermore, it shows how knowledge of the meaning within information and the use to which it will be put have to be held in common between enterprises for consistent and efficient inter-enterprise networks. Over 30 papers, ranging from academic research through case studies to industrial and administrative experience of interoperability show how, in a scenario of globalised markets, where the capacity to cooperate with other organizations efficiently is essential in order to remain economically, socially and environmentally cost-effective, the most innovative digitized and networked enterprises ensure that their systems and applications are able to interoperate across heterogeneous collabo...

  7. Modern approaches to quintessence of public accounting of enterprise in context of economical safety providing

    Directory of Open Access Journals (Sweden)

    L.V. Gnilitskaya

    2016-07-01

    Full Text Available Discrepancy of possibilities of modern accounting to the demands of economical safety directed for the satisfaction of informational needs of various groups of users of accounting in order they could make grounded and timely management decisions while providing stable and steady functioning both an enterprise and a region where this enterprise runs and also a state as a whole, has caused the necessity of searching for other concepts and the models of accounting information formation. The research proves that the most advantages for economical safety providing belong to the concept of cost accounting. The use of this concept will allow to identify the information necessary for the sides interested in it; to model external corporation accounting including field peculiarities of an enterprise; to disclose the information concerning not only to internal parameters but also to external environment where the enterprise functions; to assess the risks of businesses and show their influence in corresponding forms of accounting. The adaptation of the concept of cost accounting into the practice of home enterprises (if the informational needs of economical safety are provided will require definite changes in the structure and contents of accounting information, on one hand, and the improvement (view, shift of the principles of preparation of accounting as the accounting base, on the other hand.

  8. The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

    Science.gov (United States)

    Tyuleneva, Tatiana

    2017-11-01

    One of the problems of sustainable development of mining companies is attracting additional investment. To solve it requires access to international capital markets, in this context, enterprises need to prepare financial statements with international requirements based on the data generated by the accounting system. The article considers the basic problems of accounting in the extractive industries due to the nature of the industry, as well as evaluation of the completeness of their solution in the framework of international financial reporting standards. In addition, lists the characteristics of accounting for mining industry, due to the peculiarities of the production process that need to be considered to solve these problems. This sector is extremely important for individual countries and on a global scale.

  9. The BWS Open Business Enterprise System Architecture

    Directory of Open Access Journals (Sweden)

    Cristian IONITA

    2011-01-01

    Full Text Available Business process management systems play a central role in supporting the business operations of medium and large organizations. This paper analyses the properties current business enterprise systems and proposes a new application type called Open Business Enterprise System. A new open system architecture called Business Workflow System is proposed. This architecture combines the instruments for flexible data management, business process management and integration into a flexible system able to manage modern business operations. The architecture was validated by implementing it into the DocuMentor platform used by major companies in Romania and US. These implementations offered the necessary data to create and refine an enterprise integration methodology called DMCPI. The final section of the paper presents the concepts, stages and techniques employed by the methodology.

  10. Formation of maintenance economic safety enterprise system

    Directory of Open Access Journals (Sweden)

    N. A. Serebryakova

    2016-01-01

    Full Text Available The article examines the issues of economic security. The operation of enterprises is being implemented in a volatile market environment, which requires a comprehensive assessment of not only the individual factors affecting the operation of the enterprise, but also encourages the need to develop a comprehensive system for the enterprise to ensure economic security. The purpose of this study is to examine the theoretical and methodological approaches to assessing and ensuring the economic security of the enterprise, the development of a mechanism to ensure the economic security of the enterprise. Measures to ensure the safety of personnel suggest preventive work with the personnel, training personnel of the security services division, formation of personnel reserve of security personnel, the organization of work with new employees, reducing staff turnover. Preventive measures to minimize include activities not directly related to the activities of security units, but to minimize losses of commercial enterprise in the course of maintenance operations: control of inventories; control document; scheduled and unscheduled inspections during the reception of the goods; selection and organization of the movement control risk goods. Development of guidelines and regulations involves the planning of a clear legal regulation of all processes for the operation of commercial facility, potentially dangerous from the point of view of any commercial activity or threats to the security risks. The success of the activities is largely determined by the speed and accuracy of enterprise responses to emerging threats, where a key determinant of the effectiveness of business, is to create a system to ensure the economic security of the enterprise.

  11. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  12. CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Nadiia Pylypiv

    2017-08-01

    Full Text Available The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment. Keywords: managerial accounting, organization, security, conceptual approach, building enterprise.

  13. WAYS TO OVERCOME THE PROBLEMS OF INTANGIBLE ASSETS ACCOUNTING OF THE UKRAINIAN ENTERPRISES

    OpenAIRE

    BARASH, Yu. S.; BULHAKOVA, Yu. V.; BOZHOK, N. O.; HOLOVKO, A. P.

    2014-01-01

    Introduction. In modern conditions, one of the priority instruments of profit formation is the use of assets that do not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting b...

  14. System-functional approach in enterprise''s innovation activity management

    OpenAIRE

    Olikh, L.; Maslyukivska, А.

    2012-01-01

    The article is devoted to the problems of forming management system of enterprise innovation activity. The authors pick out the enterprise's innovation subsystem main parts and generalize management functions' realization in the context of its innovation activity management.

  15. The architecture of enterprise hospital information system.

    Science.gov (United States)

    Lu, Xudong; Duan, Huilong; Li, Haomin; Zhao, Chenhui; An, Jiye

    2005-01-01

    Because of the complexity of the hospital environment, there exist a lot of medical information systems from different vendors with incompatible structures. In order to establish an enterprise hospital information system, the integration among these heterogeneous systems must be considered. Complete integration should cover three aspects: data integration, function integration and workflow integration. However most of the previous design of architecture did not accomplish such a complete integration. This article offers an architecture design of the enterprise hospital information system based on the concept of digital neural network system in hospital. It covers all three aspects of integration, and eventually achieves the target of one virtual data center with Enterprise Viewer for users of different roles. The initial implementation of the architecture in the 5-year Digital Hospital Project in Huzhou Central hospital of Zhejiang Province is also described.

  16. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  17. Exploring the Factors of an Enterprise Resource Planning System in a Local Government Organization

    Science.gov (United States)

    Shaw, Bryan T.

    2012-01-01

    The enterprise resource planning (ERP) system industry accounts for $8.8 billion annually. Enterprise resource planning systems are not performing as expected due to implementation barriers, changes in job responsibilities, and access to information; 50% of all information technology failures are due to the implementation of ERP systems. Guided by…

  18. Applying cognitive system engineering to cope with complexity in enterprises

    CSIR Research Space (South Africa)

    Oosthuizen, R

    2012-08-01

    Full Text Available , in the environment and inside the enterprise itself. The enterprise therefore requires a management system, similar to a military Command and Control (C2) system, to monitor the status of the enterprise as well as the environment. The ability of an enterprise...

  19. An enterprise energy-information system

    Energy Technology Data Exchange (ETDEWEB)

    Swords, B.; Coyle, E. [School of Control Systems and Electrical Engineering, Dublin Institute of Technology, Kevin St., Dublin 8 (Ireland); Norton, B. [President, Dublin Institute of Technology, Aungier St., Dublin 2 (Ireland)

    2008-01-15

    This paper outlines the background, development, and assessment of a prototype enterprise energy information system (EEIS) that supports strategic energy-management by providing comprehensive energy monitoring and targeting, integrating with energy modelling software and enterprise business databases, and supporting measurement and verification (M and V). The EEIS prototype system was developed and assessed in an industrial site and a third-level education institution with colleges throughout Dublin. The industrial site provided the opportunity for the EEIS to meet the requirements of a large energy intensive site, and to integrate with energy modelling software. The higher education establishment accommodated the development of a networked energy-information system. (author)

  20. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  1. INDUSTRIAL ENTERPRISE MANAGEMENT SYSTEM QUALITY ASSESMENT

    Directory of Open Access Journals (Sweden)

    S. V. Pankov

    2012-01-01

    Full Text Available Management systems of small-scale enterprises in Moscow region are of centralized linear type. Misunderstanding of the need for qualitymanagement operational processes is observed in such business structures. Using correct management systems results in reduction of business costs and increase of business economic efficiency and entrepreneurship social role.

  2. The transport performance evaluation system building of logistics enterprises

    Directory of Open Access Journals (Sweden)

    Xueli Wang

    2013-09-01

    Full Text Available Purpose: modern logistics has a significant role in today’s society, logistics cost accounts for 35% to 50% of total logistics costs, so it’s great significance to improve the transport performance of logistics enterprises. Design/methodology/approach: the authors select the transportation performance evaluation index of logistics enterprise, with the aid of the fuzzy theory and analytic hierarchy process (AHP, adopt the combining method of quantitative and qualitative analysis, construct the transport performance evaluation system of logistics enterprises. Findings: the choice of transport performance evaluation indicator system for Logistics enterprise is in a state of "high", which indicates the indicator selection is reasonable. Research limitations/implications: the selected indicators with experts’ subjective factors can not accurately quantify. Practical implications: it has important practical significance to promote the development of modern logistics enterprises and save social cost. Originality/value: current research methods mainly include the PDCA cycle model, key performance indicators (KPI and benchmarking method, principal component analysis method, etc. The authors for the first time with the aid of fuzzy theory and analytic hierarchy process (AHP, adopt the combining method of quantitative and qualitative research on transport performance problems.

  3. FORMATION OF THE ENTERPRISE COSTS MANAGEMENT SYSTEM

    Directory of Open Access Journals (Sweden)

    Borysiuk Iryna

    2018-01-01

    Full Text Available Introduction. The paper deals with the actual issues of formation of the enterprise management system costs, because in the conditions of an unstable market environment the financial performance depends on the efficiency of the cost management system, competitiveness, financial sustainability and investment attractiveness of any subject of economic activity. Purpose of the article is consolidation of approaches to cost management, theoretical substantiation and development of recommendations regarding the formation of the enterprise cost management system. Results. Development of an enterprise cost management system based on research on the essence and cost management approaches. The goals, tasks, principles, methods, tools, functions and main elements of the cost management system were determined, factors of the external and internal environment of the enterprise, that affect the system of its costs management. Conclusions. Formation of integrated cost management system ensures the successful company operation on the market, production of competitive products based on costs and prices optimization and making a profit, increase of the reasonableness of making managerial decisions.

  4. A model proposal concerning balance scorecard application integrated with resource consumption accounting in enterprise performance management

    Directory of Open Access Journals (Sweden)

    ORHAN ELMACI

    2014-06-01

    Full Text Available The present study intended to investigate the “Balance Scorecard (BSC model integrated with Resource Consumption Accounting (RCA” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.

  5. DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES

    Directory of Open Access Journals (Sweden)

    Fadilla Cahyaningtyas

    2017-12-01

    Full Text Available This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1 accounting practice of mind and memory; and (2 accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R. both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.

  6. Using enterprise systems to enhance organizational agility

    Directory of Open Access Journals (Sweden)

    Sanjay Mathrani

    Full Text Available In the corporate use of Information and Communication Technology (ICT, deployment of enterprise systems (ESs technology in particular, has been the most vital development towards improving an organization\\'s effectiveness. ESs make up the value chain of an enterprise allowing the organization to become significantly flexible and efficient. This paper investigates the use of ESs to increase agility within three New Zealand manufacturing organizations. Case findings reveal several aspects of ES utilization in agile manufacturing strategies such as concurrent engineering, value chain integration, and creation of virtual enterprise to proactively align work streams and increase responsiveness and flexibility. The paper discusses the importance of agile thinking in business and how an ES enables knowledge-based processes in critical functional areas to improve organizational agility.

  7. Enterprise System Implementations: Lessons from the Trenches.

    Science.gov (United States)

    McCredie, Jack; Updegrove, Dan

    1999-01-01

    Offers 20 practical guidelines for colleges and universities embarking on large-scale administrative software initiatives or enterprise resource planning systems. Guidelines are based on the extensive experience of the authors and a series of panel discussions at 1999 professional meetings. (DB)

  8. INFORMATION SYSTEM OF ENTERPRISE SUPPLY CHAIN MANAGEMENT

    Directory of Open Access Journals (Sweden)

    I. V. Shatokhin

    2016-01-01

    Full Text Available The supply chain management method for manufacture scheduling and planning basedon APS-algorithm is offered. It . Logistics solutions and inventory management problems are discussed. The structure of automated control system of enterprise is designed and its tasks are described.

  9. Construction of the enterprise content management system in nuclear power plants

    International Nuclear Information System (INIS)

    Cai Canyin; Wu Jiangang

    2013-01-01

    Data has gradually become a strategic resource to achieve enterprise sustainable development, improve decision-making level and innovation ability. Enterprise data, characterized by diversity of source and complexity of type, expand rapidly. The structured data processed by the traditional relation database management system (RDBMS) account for only 15% of the total information data worldwide. However, the rest 85% of the world's information data are unstructured, including paper documents, reports, video and audio files. How to manage these unstructured information has become a big problem for traditional structured data management. The enterprise content management system is an effective way to solve this problem. This paper analyses the present situation of some of domestic nuclear power enterprise content management system, makes suggestions on selection of enterprise content management system, discusses the practical application of the enterprise content management system in a nuclear power plant. (authors)

  10. INCREASE OF QUEUING SYSTEM EFFECTIVENESS OF TRADING ENTERPRISE BY MEANS OF NUMERICAL STATISTICAL SIMULATION

    Directory of Open Access Journals (Sweden)

    Knyazheva Yu. V.

    2014-06-01

    Full Text Available The market economy causes need of development of the economic analysis first of all at microlevel, that is at the level of the separate enterprises as the enterprises are basis for market economy. Therefore improvement of the queuing system trading enterprise is an important economic problem. Analytical solutions of problems of the mass servicing are in described the theory, don’t correspond to real operating conditions of the queuing systems. Therefore in this article optimization of customer service process and improvement of settlement and cash service system trading enterprise are made by means of numerical statistical simulation of the queuing system trading enterprise. The article describe integrated statistical numerical simulation model of queuing systems trading enterprise working in nonstationary conditions with reference to different distribution laws of customers input stream. This model takes account of various behavior customers output stream, includes checkout service model which takes account of cashier rate of working, also this model includes staff motivation model, profit earning and profit optimization models that take into account possible revenue and costs. The created statistical numerical simulation model of queuing systems trading enterprise, at its realization in the suitable software environment, allows to perform optimization of the most important parameters of system. And when developing the convenient user interface, this model can be a component of support decision-making system for rationalization of organizational structure and for management optimization by trading enterprise.

  11. The invisible accounting side of ERP systems

    Directory of Open Access Journals (Sweden)

    Iliyan Dimitrov

    2017-12-01

    Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.

  12. Human Capital Management and Accountability of Social Enterprise

    Directory of Open Access Journals (Sweden)

    Abu Bakar Siti Anis Nadia

    2017-01-01

    Full Text Available The emergence of social business enterprises has been attributed to the increased demand for sustainability among the non-profit organisations (NPOs due to diminishing funding from traditional sources and increased competition for the scarce resources. To date, there is growing interest on social businesses (SBs as innovation in providing public services that contributes to the social wellbeing of community. This in turn can be linked directly or indirectly to economic development as the sustainability level of the country is measured specifically towards the development of human capital and solving the social problems rather than the economics alone. Indeed, having both economic and non-economic aims, SBs would be the potential solutions to address a range of societal issues and increase the efficiency and quality of public sector services that focus on equitable growth with ecological sustainability. Therefore, it is important to explore the relationship between capability of SBs and the social impact created. This paper explores on capability based on human capital management and social impact or value created through SBs. This is expected to provide some insights on the sustainability and credibility of SBs to support the government efforts in moving towards high nation income.

  13. Information Systems at Enterprise. Design of Secure Network of Enterprise

    Science.gov (United States)

    Saigushev, N. Y.; Mikhailova, U. V.; Vedeneeva, O. A.; Tsaran, A. A.

    2018-05-01

    No enterprise and company can do without designing its own corporate network in today's information society. It accelerates and facilitates the work of employees at any level, but contains a big threat to confidential information of the company. In addition to the data theft attackers, there are plenty of information threats posed by modern malware effects. In this regard, the computational security of corporate networks is an important component of modern information technologies of computer security for any enterprise. This article says about the design of the protected corporate network of the enterprise that provides the computers on the network access to the Internet, as well interoperability with the branch. The access speed to the Internet at a high level is provided through the use of high-speed access channels and load balancing between devices. The security of the designed network is performed through the use of VLAN technology as well as access lists and AAA server.

  14. The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application

    Directory of Open Access Journals (Sweden)

    Malikov Volodymyr V.

    2017-05-01

    Full Text Available The accounting policy of enterprise and the manner of its formation is a rather complex process, which should not only involve the selection of several accounting options but also act within the framework of existing legislation. The accounting policy of enterprise is the backbone of any activity of an economic entity, as it establishes an accounting procedure based on a comprehensive analysis of the possible options. The article is aimed at developing the contents of accounting policy, which will provide for creating a workable document, using experience of leading scientists. Since the accounting policy of enterprise is primarily intended to provide true and full coverage of the activity of economic entity, which is implemented in practice through preparation of financial reporting, it would be appropriate to generate its contents in terms of the reporting sections. That is, in a general way, the issues to be reflected in the accounting policy of enterprise should have a separate structure for each item of financial reporting: for the constituent assets, the capital and liabilities; the estimate on the balance sheet date; the estimate on decrease; the estimate on revenues and costs.

  15. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

    Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

  16. Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises

    Directory of Open Access Journals (Sweden)

    Lenka Zemánková

    2015-01-01

    Full Text Available Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.

  17. The Impact of Enterprise Resource Planning Systems on Small and Medium Enterprises

    Science.gov (United States)

    Buleje, Miguel A.

    2014-01-01

    Enterprise resource planning (ERP) systems are considered the price of entry in today's business environment, and the number of small and medium-sized enterprises (SME) retiring legacy systems in favor of ERP systems is increasing exponentially. However, there is a lack of knowledge and awareness of ERP systems and their potential benefit and…

  18. AUTOMATION OF ACCOUNTING THE NUMERIC PARTS AND UNITS AT MANUFACTURING ENTERPRISES

    Directory of Open Access Journals (Sweden)

    E. S. Vasev

    2017-01-01

    Full Text Available Objectives. The substantiation of the need and disclosure of the substantive and technological features of the design and  development of an information system for the registration of numeric parts and units at a manufacturing enterprise.Methods. Case-technology,object-oriented programming.Results. The development mechanism of an information system for registering numeric parts and units at a manufacturing enterprise is  described. The development process begins with an analysis of the  subject area, wherein the requirements for the information system  are defined. Two business processes related to the activity of the  production preparation engineer are identified and the entities and  types of these attributes are indicated. Using the case-tool  DBdesigner 4, a data scheme is constructed and code is generated for scripts used to create a database in the SQL language. The database is implemented on MySQL. The web-interface of the  information system is designed: website scheme, action sequence  diagram, website logical structure and layout. The resulting data  scheme is implemented within MySQL data base management  system (DBMS and a web-based system interface developed using  object-oriented programming using Notepad ++ text editor. The  web-interface allows a multi-user working mode to be provided with the information system. The separation of basic and summary data among different tabs is performed in order to simplify the work of personnel and minimise the human factor associated with the processing of disparate data. The requirements to be met by the developed information system are defined.All software used in the development process is free.Conclusion. The selection of software tools for the development of a system for accounting of numeric parts and units at a manufacturing enterprise is implemented, allowing the conceptual, logical and physical design of a database – as well as its web  interface – to

  19. Investigation of economic nature and accounting of manufacturing defects on the example of forest enterprises

    Directory of Open Access Journals (Sweden)

    Наталія Йосипівна Галушка

    2016-11-01

    Full Text Available Market infrastructure formation of national economy requires a change in production orientation and sales channels, in particular, to ensure its quality and safety. Under the conditions of a saturated market and increased competition to improve the quality of products and reduce manufacturing defects should be one of the main tasks of the enterprise management system. Research of specifics of the forest enterprises allowed to specify the technological aspects of internal accounting organization and develop a standard form of the manufacturing defect act, which makes it possible to identify the perpetrators of poorly manufactured products in various stages of production and transportation of products. Reduction of manufacturing defects causes an increase in the proportion of usable finished products, contributes to an increase in profit, gross income and profitability. The article also provides recommendations for development of the scale, which summarizes the technological features of the timber processing and reflects wage, depending on the cause of manufacturing defect that isn’t a fault of the employee.

  20. Conceptual design for the next JAEA's enterprise resource planning system

    International Nuclear Information System (INIS)

    Kimura, Hideo; Aoyagi, Tetsuo; Sakai, Manabu; Sato, Taiichi; Tsuji, Minoru

    2008-11-01

    JAEA developed the ERP (Enterprise Resource Planning) system at the establishment in 2005, aiming to support and enhance its business-critical task such as financial accounting and contract management. We considered the conceptual design of the next ERP system, and we implemented the prototype system to validate its effectiveness. Moreover, we implemented the simple add-on tool for rapid and easy development. At the result, we gauged the future prospects that the XML-centric system which we designed will offer high modularity, flexibility, connectivity between other systems, independence among subsystems. The simple add-on tool also demonstrated its effectiveness. (author)

  1. Modelling of functional systems of managerial accounting

    Directory of Open Access Journals (Sweden)

    O.V. Fomina

    2017-12-01

    Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

  2. A new architecture for enterprise information systems.

    Science.gov (United States)

    Covvey, H D; Stumpf, J J

    1999-01-01

    Irresistible economic and technical forces are forcing healthcare institutions to develop regionalized services such as consolidated or virtual laboratories. Technical realities, such as the lack of an enabling enterprise-level information technology (IT) integration infrastructure, the existence of legacy systems, and non-existent or embryonic enterprise-level IT services organizations, are delaying or frustrating the achievement of the desired configuration of shared services. On attempting to address this matter, we discover that the state-of-the-art in integration technology is not wholly adequate, and itself becomes a barrier to the full realization of shared healthcare services. In this paper we report new work from the field of Co-operative Information Systems that proposes a new architecture of systems that are intrinsically cooperation-enabled, and we extend this architecture to both the regional and national scales.

  3. Information requirements for enterprise systems

    OpenAIRE

    Sommerville, Ian; Lock, Russell; Storer, Tim

    2012-01-01

    In this paper, we discuss an approach to system requirements engineering, which is based on using models of the responsibilities assigned to agents in a multi-agency system of systems. The responsibility models serve as a basis for identifying the stakeholders that should be considered in establishing the requirements and provide a basis for a structured approach, described here, for information requirements elicitation. We illustrate this approach using a case study drawn from civil emergenc...

  4. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  5. Towards unification of product and enterprise system descriptions

    CSIR Research Space (South Africa)

    Erasmus, J

    2015-06-01

    Full Text Available are utilised by enterprises and some product systems contain entire businesses, such as the operating and maintenance business of a power station. Thus, products are part of enterprises, but enterprises may also be part of product systems. To enable the design...

  6. Enterprise KM System: IT based Tool for Nuclear Malaysia

    International Nuclear Information System (INIS)

    Mohamad Safuan Sulaiman; Siti Nurbahyah Hamdan; Mohd Dzul Aiman Aslan

    2014-01-01

    Implementation of right and suitable tool for enterprise Knowledge Management (KM) system to an organization is not an easy task. Everything needs to be taken into account before its implementation come true. One of them is to ensure full cooperation is given by the whole entire organization to succeed the knowledge sharing culture utilizing the tool. From selection of potential tools until the implementation and deployment strategies, these shall be thoroughly and carefully organized. A study of choosing the suitable tools and those strategies has been done in Nuclear Malaysia as resulted from Process Oriented Knowledge Management (POKM) project. As far as enterprise KM system is concerned, Microsoft Share Point technology is one of the potential tools in this context. This paper articulates approach and methodology of choosing the technology including its planning, deployment and implementation strategies. (author)

  7. Accounting for means of individualization of modern enterprise: problems and improvement directions

    Directory of Open Access Journals (Sweden)

    K.I. Skop

    2017-12-01

    Full Text Available The research describes the existing methodology of accounting for the means of individualization of a modern enterprise, within which they are not recognized as intangible assets and are not subject to reporting. The article deals with the peculiarities of the legal nature of the commercial name, the geographical indication and trademark that influence upon the process of their accounting. The necessity of registering geographical indication and trademark as intangible assets is substantiated and the features of determination of their useful life in accounting are disclosed. The factors influencing on the value of the trademark are presented and the relevance of the accounting method for the revalued value is specified.

  8. Domain-specific languages for enterprise systems

    DEFF Research Database (Denmark)

    Andersen, Jesper; Bahr, Patrick; Henglein, Fritz

    2014-01-01

    The process-oriented event-driven transaction systems (POETS) architecture introduced by Henglein et al. is a novel software architecture for enterprise resource planning (ERP) systems. POETS employs a pragmatic separation between (i) transactional data, that is, what has happened; (ii) reports...... auditability; and support for referable data that may evolve over time, also while retaining full auditability as well as referential integrity. Besides the revised architecture, we present the DSLs used to specify data definitions, reports, and contracts respectively. Finally, we illustrate a use case...

  9. What Enterprise Architecture and Enterprise Systems Usage Can and Can not Tell about Each Other

    NARCIS (Netherlands)

    Daneva, Maia; van Eck, Pascal; Rolland, C; Pastor, O; Cavarejo, J-L

    2007-01-01

    There is an increased awareness of the roles that enterprise architecture (EA) and enterprise systems (ES) play in today’s organizations. EA and ES usage maturity models are used to assess how well companies are capable of deploying these two concepts while striving to achieve strategic corporate

  10. What Enterprise Architecture and Enterprise Systems Usage Can and Can not Tell about Each Other

    NARCIS (Netherlands)

    Daneva, Maia; Rolland, C; Pastor, O; van Eck, Pascal; Cavarero, J.L.

    There is an increased awareness of the roles that enterprise architecture (EA) and enterprise systems (ES) play in today’s organizations. EA and ES usage maturity models are used to assess how well companies are capable of deploying these two concepts while striving to achieve strategic corporate

  11. What Enterprise Architecture and Enterprise Systems Usage Can and Can not Tell about Each Other

    NARCIS (Netherlands)

    Daneva, Maia; van Eck, Pascal

    There is an increased awareness of the roles that enterprise architecture (EA) and enterprise systems (ES) play in today's organizations. EA and ES usage maturity models are used to assess how well companies are capable of deploying these two concepts while striving to achieve strategic corporate

  12. Salary administration as part of employee incentive system at industrial enterprises

    Directory of Open Access Journals (Sweden)

    Sagandykov Michail

    2017-01-01

    Full Text Available The article analyses the financial staff incentives at industrial enterprises. The paper concludes that the incentive system should be developed taking into account the developed staff motivation. The only efficient target of influence is the existing staff motivation components. A 3-element employee incentive framework for industrial enterprises is suggested. The article presents the critical analysis of the existing payroll systems of several industrial enterprises, elicits the common flaws of the incentive payments, and develops requirements for such systems. The paper also provides an industrial enterprise needs matrix and an incentive payment types matrix required to build up a rational monetary staff incentive system. These matrices can be adapted for any industrial enterprise with regard to its long-term objectives.

  13. A Framework for Enterprise Operating Systems Based on Zachman Framework

    Science.gov (United States)

    Ostadzadeh, S. Shervin; Rahmani, Amir Masoud

    Nowadays, the Operating System (OS) isn't only the software that runs your computer. In the typical information-driven organization, the operating system is part of a much larger platform for applications and data that extends across the LAN, WAN and Internet. An OS cannot be an island unto itself; it must work with the rest of the enterprise. Enterprise wide applications require an Enterprise Operating System (EOS). Enterprise operating systems used in an enterprise have brought about an inevitable tendency to lunge towards organizing their information activities in a comprehensive way. In this respect, Enterprise Architecture (EA) has proven to be the leading option for development and maintenance of enterprise operating systems. EA clearly provides a thorough outline of the whole information system comprising an enterprise. To establish such an outline, a logical framework needs to be laid upon the entire information system. Zachman Framework (ZF) has been widely accepted as a standard scheme for identifying and organizing descriptive representations that have prominent roles in enterprise-wide system development. In this paper, we propose a framework based on ZF for enterprise operating systems. The presented framework helps developers to design and justify completely integrated business, IT systems, and operating systems which results in improved project success rate.

  14. METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

    Directory of Open Access Journals (Sweden)

    E. Mykhalska

    2014-12-01

    Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

  15. Management Control in Enterprise System Enabled Organizations

    DEFF Research Database (Denmark)

    Rikhardsson, Pall; Rohde, Carsten; Rom, Anders

    2007-01-01

    The objective of this paper is to add to the limited body of knowledge on the relationship between enterprise systems (ES) and management control. Based on a literature review, we describe and classify studies that empirically address this relationship. Apart from not being extensive, the research...... done so far primarily addresses the relationship between management control and ES based on a limited number of methodologies and approaches. We argue that there seems to be a need for more research done from functionalistic and critical perspectives, as well which employs a greater variety...

  16. DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

    Directory of Open Access Journals (Sweden)

    Jindřiška Kouřilová

    2013-05-01

    Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

  17. Pricing for finished products of the enterprise: accounting and analytical aspect

    Directory of Open Access Journals (Sweden)

    N.L. Pravdyuk

    2017-03-01

    Full Text Available The pricing policy chosen by the enterprise in respect of goods and finished products of own production, has a decisive influence on the formation of financial results. In modern economic conditions we need to strengthen managerial decisions on the choice and carrying out price policy and a means of solving this problem is accounting. To determine the boundaries and competence of decision-making we analyzed the regulation of these terms and processes, as well as the dynamics of the stocks across sectors of the economy, the consumer price index, producer price index, the price index of realization of industrial products. Widely used data analytical reviews of the national Bank of Ukraine, enterprises' expectations regarding efficiency, the analysis of financial market indicators, etc. Established that the provision of information management pricing of goods shall conform to the requirements of the economy, by deepening complexity of accounting, to ensure the needs of consumers. According to the study substantiates the basics of accounting and analytical aspect of the pricing policy for finished products businesses. In the study of pricing policies in respect of goods in accounting and analytical aspect, we have established the following. The existing normative-legal acts and definitions of researchers on economic and accounting analysis of the concept give a sufficiently wide interpretation, which depends on the orientation and activity of the enterprise. Factors and points of influence on the efficiency of the pricing policy are: information support of process of pricing assessment of pricing factors, establish the objectives of price policy, assessment of customer demand, cost analysis, competition analysis, selecting a pricing method that measures the price adjustment, the evaluation price risk. The economic impact of the market environment is the most significant to the pricing policy of agricultural enterprises, which revealed the analysis

  18. ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

    Directory of Open Access Journals (Sweden)

    DARABOS Eva

    2014-07-01

    Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.

  19. STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    N. Kuprina

    2017-10-01

    Full Text Available Approaches to the definition of essence of strategic management accounting in scientific works ofnational and foreign scientists are considered. The objective necessity of its application at the enterprises ofUkraine in the current conditions of the state and development of the economy and market relations whichrequires the expansion of the range of its objects and methods of management accounting aresubstantiated. The necessity of adaptation of foreign experience of organization and introduction of strategicmanagement accounting, are considered application of methods of its management to national economicand market conditions, taking into account specificity in Ukraine. The place of strategic managementaccounting as an instrument in the system of management of the efficiency of their activities andcompetitiveness in the present conditions is given.

  20. Measurement of resilience and its application to enterprise information systems

    Science.gov (United States)

    Wang, J. W.; Gao, F.; Ip, W. H.

    2010-05-01

    In this article, we present a measure for resilience in the context of enterprise information systems or service systems in a more general sense. Resilience of the system is a property of the system, which focuses on the recovery ability of the system after a partial damage of the system. Enterprise information systems such as enterprise resource planning, supply chain management, customer relationship management, manufacturing execution system, etc. play a critical role in the daily operation of modern enterprises by timely and sustainable delivery of information. Therefore, resilience is especially important for the enterprise information systems. The proposed measure for resilience is based on the recovery ability of the system, which departs from the existing approaches in literature and presents a unique contribution. An example is given to illustrate how the proposed measure works.

  1. MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

    Science.gov (United States)

    Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

    Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

  2. Successful Enterprise System Re-Implementation

    DEFF Research Database (Denmark)

    Svejvig, Per

    2017-01-01

    Achieving success in enterprise systems (ES) implementations is challenging. The success rate is not high in view of the sums invested by many organizations in these companywide systems. The literature is charged with reasons for unsuccessful implementations, such as a lack of top management...... support and insufficient change management. Contrary to this research, empirical data from an ES re-implementation in a Scandinavian high-tech company shows successful implementation despite many problematic shifts in outsourcing partners. Therefore, it is natural to ask: why was the re......-implementation of the ES at SCANDI successful despite the major troubles encountered during the project? Building an analysis based on ten Critical Success Factors (CSFs) combined with an investigation into the institutional structures at play, we present several reasons for the successful implementation. The CSF analysis...

  3. INFORMATION SYSTEM STRATEGIC PLANNING WITH ENTERPRISE ARCHITECTURE PLANNING

    Directory of Open Access Journals (Sweden)

    Lola Yorita Astri

    2013-05-01

    Full Text Available An integrated information system is needed in an enterprise to support businessprocesses run by an enterprise. Therefore, to develop information system can use enterprisearchitecture approach which can define strategic planning of enterprise information system. SMPNegeri 1 Jambi can be viewed as an enterprise because there are entities that should be managedthrough an integrated information system. Since there has been no unification of different elementsin a unity yet, enterprise architecture model using Enterprise Architecture Planning (EAP isneeded which will obtain strategic planning of enterprise information system in SMP Negeri 1Jambi. The goal of strategic planning of information system with Enterprise Architecture Planning(EAP is to define primary activities run by SMP Negeri 1 Jambi and support activities supportingprimary activities. They can be used as a basis for making data architecture which is the entities ofapplication architecture. At last, technology architecture is designed to describe technology neededto provide environment for data application. The plan of implementation is the activity plan madeto implemented architectures by enterprise.

  4. Using institutional theory in enterprise systems research

    DEFF Research Database (Denmark)

    Svejvig, Per

    2013-01-01

    This paper sets out to examine the use of institutional theory as a conceptually rich lens to study social issues of enterprise systems (ES) research. More precisely, the purpose is to categorize current ES research using institutional theory to develop a conceptual model that advances ES research...... model that advocates multi-level and multi-theory approaches and applies newer institutional aspects such as institutional logics. The findings show that institutional theory in ES research is in its infancy and adopts mainly traditional institutional aspects like isomorphism, with the organization....... Key institutional features are presented such as isomorphism, rationalized myths, and bridging macro and micro structures, and institutional logics and their implications for ES research are discussed. Through a literature review of 181 articles, of which 18 papers are selected, we build a conceptual...

  5. Enterprise Mobile Tracking and Reminder System: MAE

    Directory of Open Access Journals (Sweden)

    Cheah Huei Yoong

    2012-07-01

    Full Text Available Mobile phones have made significant improvements from providing voice communications to advanced features such as camera, GPS, Wi-Fi, SMS, voice recognition, Internet surfing, and touch screen. This paper presents an enterprise mobile tracking and reminder system (MAE that enables the elderly to have a better elder-care experience. The high-level architecture and major software algorithms especially the tracking in Android phones and SMS functions in server are described. The analysis of data captured and performance study of the server are discussed. In order to show the effectiveness of MAE, a pilot test was carried out with a retirement village in Singapore and the feedback from the elderly was evaluated. Generally, most comments received from the elderly were positive.

  6. Inter-enterprise system and application integration: a reality check

    NARCIS (Netherlands)

    Cardoso, J.; Aalst, van der W.M.P.; Bussler, C.; Sheth, A.P.; Sandkuhl, K.; Filipe, J.; Cordeiro, J.; Cardoso, J.

    2008-01-01

    This paper structures the summary of the panel held at the 9th International Conference on Enterprise Information Systems, Funchal, Madeira, 12-16 June 2007 that addressed the following question: "Are you still working on Inter-Enterprise System and Application Integration?" The panel aggregated

  7. Conceptualization of Enterprise Systems Education Using an Experiential Learning Framework

    Science.gov (United States)

    Fathelrahman, Adil; Kabbar, Eltahir

    2018-01-01

    The use of enterprise systems to facilitate cross-functional integration within an organization's functional areas is becoming increasingly important. Business schools around the globe have realized the importance of using enterprise systems to facilitate the teaching of business processes and business processes transformation. The authors adopt…

  8. Timing of Technology Upgrades: A Case of Enterprise Systems

    Science.gov (United States)

    Claybaugh, Craig C.

    2010-01-01

    Technology upgrades are an inevitable part of dealing with any man-made invention utilized for productive gain. One key technology used for productive gain within a firm is enterprise software, specifically a firm's Enterprise Resource Planning (ERP) system. After the adoption of an ERP system, an organization is perpetually faced with the…

  9. CRITICAL FACTORS IN OUTSOURCING OF ACCOUNTING FUNCTIONS IN MALAYSIAN SMALL MEDIUM-SIZED ENTERPRISES (SMEs

    Directory of Open Access Journals (Sweden)

    Magiswary Dorasamy

    2010-01-01

    Full Text Available The challenges that business face in sustaining competitive advantage in the corporate world have become a major concern. Businesses are adopting cutting-edge technologies and best practices to cope with rapid, global changes. Various business functions are being reengineered for this purpose. Accounting functions play an important role in helping businesses to maintain competitive advantage. However, some small and medium-sized enterprises (SMEs face problems handling fundamental accounting functions. This is predominantly because of their lack of expertise; accounting functions require not only knowledge of generally accepted accounting rules or tax regulations but also the expertise needed to apply the rules in a given business environment (Everaert, Sarens and Rommel, 2006. This paper offers some insight on the outsourcing of accounting functions as there is paucity of data in this area in the context of Malaysia. Essentially, it presents empirical evidence regarding Malaysian SMEs' accounting outsourcing practices. A survey of SMEs was conducted to identify the overall outsourcing landscape as it relates to accounting and third-party organisations. The factors that contribute to the decision to outsource accounting functions are analysed. The study reveals a significant relationship between outsourcing accounting functions and two contributing factors, risks and operation management.

  10. Systems Thinking for the Enterprise: A Thought Piece

    Science.gov (United States)

    Rebovich, George

    This paper suggests a way of managing the acquisition of capabilities for large-scale government enterprises that is different from traditional "specify and build" approaches commonly employed by U.S. government agencies in acquiring individual systems or systems of systems (SoS). Enterprise capabilities evolve through the emergence and convergence of information and other technologies and their integration into social, institutional and operational organizations and processes. Enterprise capabilities evolve whether or not the enterprise has processes in place to actively manage them. Thus the critical role of enterprise system engineering (ESE) processes should be to shape, enhance and accelerate the "natural" evolution of enterprise capabilities. ESE processes do not replace or add a layer to traditional system engineering (TSE) processes used in developing individual systems or SoS. ESE processes should complement TSE processes by shaping outcome spaces and stimulating interactions among enterprise participants through marketlike mechanisms to reward those that create innovation which moves and accelerates the evolution of the enterprise.

  11. Nuclear power plant Angra integrated enterprise management system

    International Nuclear Information System (INIS)

    Andrade, Ronaldo Barata de

    2009-01-01

    The characteristics and peculiarities of the Nuclear Power Plant ANGRA 3 enterprise, amongst which its technical complexity, the size of the project and of the supplies of goods and services contracted for for the Brazilian and foreign scopes, the variety of contractors and participants involved in the implementation, associated with the need of integrated management of all the activities of the enterprise, requires the setting of standardized criteria and procedures to be adopted by the enterprise Project Management Team and by all involved ELETRONUCLEAR (ETN) Units, Suppliers and Contractors for Brazilian and foreign goods and services for the execution of the activities related to overall enterprise planning. These criteria and procedures aim at covering the five Project Management Process Groups: Initiating Process Group, Planning Process Group, Execution Process Group, Monitoring and Controlling Process Group and Closing Process Group. For the ANGRA 3 enterprise, ETN developed the Integrated Enterprise Management System - INTEGRA, being the software 'Primavera Enterprise Project Management' a fundamental part of this system. The aim of this paper is to describe the main concepts involving the ANGRA 3 enterprise management, and the integration between the processes, including all disciplines in all phases of the enterprise life cycle, such as: Nuclear and Environmental Licensing, Infrastructure, National and Foreign Engineering, National and Import Supplies, Civil Works, Electromechanical Erection, Commissioning. (author)

  12. A domestic model for successful implementation of enterprise resource planning (ERP systems in Iranian manufacturing enterprises

    Directory of Open Access Journals (Sweden)

    Mohammad Rahmani

    2012-01-01

    Full Text Available This research investigates the human-behavioral dimension of technology acceptance in enterprises. It is evident that accepting a technology depends on the underlying circumstances of the environment. We have approached this issue from two different angles of social and technological architecture. The research tries to explore proper enterprise architecture for ERP system acceptance. Social Architecture (SA is defined as the set of circumstances that makes people behave in a particular way. So behavior of persons (employees of an enterprise can be a function of SA. Hence acceptance of a system can be dictated by SA and manipulating SA can result in desirable success for a technology system. We have achieved various variables of social architecture and have examined their relevance to system acceptance and success in related enterprises (research domain beside technological architecture variables. The results have indicated that a special form of social and technological architecture can lead to success for ERP system in the enterprises of the research domain. This gave us a model of architecture.

  13. SYSTEM RISKS OF ENTERPRISES AND TERRITORIES DEVELOPMENT STRATEGY

    Directory of Open Access Journals (Sweden)

    V.S. Bochko

    2007-03-01

    Full Text Available The article deals with the problem of failures in interaction between industrial enterprises and territories. The authors see the reason for that in industrial enterprises taking unnecessary risks. The authors also suggest a new vision for the realization of social responsibility of the businesses via balanced management of system risks.

  14. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  15. Improvement an enterprises marketing performance measurement system

    Directory of Open Access Journals (Sweden)

    Stanković Ljiljana

    2013-01-01

    Full Text Available Business conditions in which modern enterprises do business are more and more complex. The complexity of the business environment is caused by activities of external and internal factors, which imposes the need for the turn in management focus. One of key turns is related to the need of adaptation and development of new business performance evaluation systems. The evaluation of marketing contribution to business performance is very important however a complex task as well. The marketing theory and practice indicates the need for developing adequate standards and systems for evaluating the efficiency of marketing decisions. The better understanding of marketing standards and ways that managers use is a very important factor that affects the efficiency of strategic decision-making. The paper presents the results of researching the way in which managers perceive and apply marketing performance measures. The data that were received through the field research sample enabled the consideration of the managers' attitudes on practical ways of implementing marketing performance measurement and identifying measures that managers imply as used mostly in business practice.

  16. Research and application of enterprise resource planning system for foundry enterprises

    Directory of Open Access Journals (Sweden)

    Zhou Jianxin

    2013-01-01

    Full Text Available PPDB issues - four aspects of current management issues of foundry enterprises are discussed in this paper, including Production Management, Process Control, Duration Monitoring and Business Intelligence Data Analysis. Also a whole Enterprise Resource Planning (ERP solution for foundry enterprises is proposed. The solution contains many models, four of which are used to solve the PPDB issues. These are called SPDB models, which separately are the Single-piece management model (based on casting lifecycle, Process management model (based on task-driven technology, Duration monitoring model (based on surplus period, and Business intelligence data analysis model (based on data mining. An ERP system for foundry enterprises, named HZERP, was researched and developed, and applied to a sand casting company of single piece and small batch production. Qualitatively and quantitatively comparing the application effect before and after implementing the HZERP system, the result demonstrated that the foundry ERP system based on the SPDB models can help metal casting enterprises achieve the single-piece management, better regulate the production processes, improve production and delivery management, shorten the production cycle, reduce costs, and speed up the capital turnover to a large extent.

  17. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  18. Advancing Direct Corporate Accountability in International Human Rights Law: The Role of State-Owned Enterprises

    OpenAIRE

    Ma, Xili

    2017-01-01

    Resorting to the immensely State-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate. Among many proposals aiming at filling the international regulatory gaps, imposing international human rights obligations directly on corporations is a bold one, which, due to profound doctrinal and practical challenges, has yet to be agreed upon or established. However, State-Owned Enterprises (SOEs), given its prima facie “State-Business nexus” that bl...

  19. Automating Vendor Fraud Detection in Enterprise Systems

    Directory of Open Access Journals (Sweden)

    Kishore Singh

    2013-06-01

    Full Text Available Fraud is a multi-billion dollar industry that continues to grow annually. Many organisations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper we adopt a Design-Science methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated be developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of this study are: i automating routine data analytics improves auditor productivity and reduces time taken to identify potential fraud, and ii visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: i a model for proactive fraud detection, ii methods for visualising user activities in transaction data, iii a stand-alone MCL-based prototype.

  20. System approach to machine building enterprise innovative activity management

    Directory of Open Access Journals (Sweden)

    І.V. Levytska

    2016-12-01

    Full Text Available The company, which operates in a challenging competitive environment should focus on new products and provide innovative services that enhance their innovation to maintain the company’s market position. The article deals with the peculiarities of such an activity in the company. The authors analyze the various approaches used in the management, and supply the advantages and disadvantages of each. It is determine that the most optimal approach among them is a system approach. The definition of the consepts "a system" and "a systematic approach to innovative activity management" are suggested. The article works out the system of machine building enterprise innovative activity management, the organization of machine building enterprise innovative activity; the planning of machine building enterprise innovative activity; the control in the system of machine building enterprise innovative activity management; the elements of the control subsystem. The properties, typical for the system of innovative management, are supplied. The managers, engaged in enterprise innovative activity management, must perform a number of the suggested tasks, which affect the efficiency of the enterprise as a whole. These exact tasks are performed using the systematic approach, providing the enterprise competitive operation and quick adaptation to changes in the external environment.

  1. Basis of plant accounting system

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1984-01-01

    This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

  2. Understanding Enterprise Systems' Impact(s) on Business Relationships

    Science.gov (United States)

    Ekman, Peter; Thilenius, Peter

    Enterprise systems (ESs), i.e. standardized applications supplied from software vendors such as SAP or Oracle, have been extensively employed by companies during the last decade. Today all Fortune 500 companies have, or are in the process of installing, this kind of information system (Seddon et al. 2003). A wide-spread denotation for these applications is enterprise resource planning (ERP) systems. But the broad utilization use of these software packages in business is rendering this labelling too narrow (Davenport 2000).

  3. Registration of an enterprise information system development by formal specifications

    Directory of Open Access Journals (Sweden)

    Milan Mišovič

    2006-01-01

    Full Text Available The economical view from the Enterprise process sets ERP, SCM, CRM, BI, … to a functionality and Enterprise Information System structure by informaticians is demonstrable reality. A comprehensive Enterprise Information System software solution, that respects the mentioned economical platform by large software firms, has got required attributes of a data, process and communication integrity but there is not financially sustainable for small enterprises. These enterprises are predominantly oriented to progressive computerization of enterprise processes and rather gradually buy application packages for individual process sets. Large and small software firms provide needed partial solutions, nevertheless small firms solutions are connected with the data, process and communication disintegration. Since the compatibility requirement is not generally accepted, finding of an EAI solution have become one of the main System Integration tasks. This article provides one specific style for a complex or partial Enterprise Information System solution. This solution is founded on formal and descriptive specifications that can sustain required data, process and communication integration among packages of applications. As a result, this style provides the new view for the effectiveness of the associated process of information modeling.

  4. Exploration Systems Development (ESD) Approach to Enterprise Risk Management

    Science.gov (United States)

    Bauder, Stephen P.

    2014-01-01

    The National Aeronautics and Space Administration (NASA) Exploration Systems Development (ESD) Division has implemented an innovative approach to Enterprise Risk Management under a unique governance structure and streamlined integration model. ESD's mission is to design and build the capability to extend human existence to deep space. The Enterprise consists of three Programs: Space Launch System (SLS), Orion, and Ground Systems Development and Operations (GSDO). The SLS is a rocket and launch system that will be capable of powering humans, habitats, and support systems to deep space. Orion will be the first spacecraft in history capable of taking humans to multiple destinations within deep space. GSDO is modernizing Kennedy's spaceport to launch spacecraft built and designed by both NASA and private industry. ESD's approach to Enterprise Risk Management is commensurate with affordability and a streamlined management philosophy. ESD Enterprise Risk Management leverages off of the primary mechanisms for integration within the Enterprise. The Enterprise integration approach emphasizes delegation of authority to manage and execute the majority of cross-program activities and products to the individual Programs, while maintaining the overall responsibility for all cross-program activities at the Division. The intent of the ESD Enterprise Risk Management approach is to improve risk communication, to avoid replication and/or contradictory strategies, and to minimize overhead process burden. This is accomplished by the facilitation and integration of risk information within ESD. The ESD Division risks, Orion risks, SLS risks, and GSDO risks are owned and managed by the applicable Program. When the Programs have shared risks with multiple consequences, they are jointly owned and managed. When a risk is associated with the integrated system that involves more than one Program in condition, consequence, or mitigation plan, it is considered an Exploration Systems Integration

  5. CRM System Implementation in a Multinational Enterprise

    Science.gov (United States)

    Mishra, Alok; Mishra, Deepti

    The concept of customer relationship management (CRM) resonates with managers in today's competitive economy. As more and more organizations realize the significance of becoming customer-centric in today's competitive era, they embrace CRM as a core business strategy. CRM an integration of information technology and relationship marketing provides the infrastructure that facilitates long-term relationship building with customers at an enterprise-wide level. Successful CRM implementation is a complex, expensive and rarely technical projects. This paper presents the successful implementation of CRM in a multinational organization. This study will facilitate in understanding transition, constraints and implementation of CRM in multinational enterprises.

  6. Clustering-based urbanisation to improve enterprise information systems agility

    Science.gov (United States)

    Imache, Rabah; Izza, Said; Ahmed-Nacer, Mohamed

    2015-11-01

    Enterprises are daily facing pressures to demonstrate their ability to adapt quickly to the unpredictable changes of their dynamic in terms of technology, social, legislative, competitiveness and globalisation. Thus, to ensure its place in this hard context, enterprise must always be agile and must ensure its sustainability by a continuous improvement of its information system (IS). Therefore, the agility of enterprise information systems (EISs) can be considered today as a primary objective of any enterprise. One way of achieving this objective is by the urbanisation of the EIS in the context of continuous improvement to make it a real asset servicing enterprise strategy. This paper investigates the benefits of EISs urbanisation based on clustering techniques as a driver for agility production and/or improvement to help managers and IT management departments to improve continuously the performance of the enterprise and make appropriate decisions in the scope of the enterprise objectives and strategy. This approach is applied to the urbanisation of a tour operator EIS.

  7. Integrating Systems into Accounting Instruction.

    Science.gov (United States)

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  8. Assessment of DoD Enterprise Resource Planning Business Systems

    Science.gov (United States)

    2011-02-01

    Business Enterprise Priorities ( BEPs ) that represent the functional or core business missions. The FY 2010 ETP was released in December 2009 and...includes six BEPs . The BEPs are Personnel Visibility, Acquisition Visibility, Common Supplier Engagement, Materiel Visibility, Real Property...Accountability, and Financial Visibility. There are performance metrics for each area by BEP , Program, and Initiative via charts for each performance metric

  9. Organisational Culture as a Dominant in Enterprise Activity: System Approach

    Directory of Open Access Journals (Sweden)

    Serikov Anatoliy V.

    2014-01-01

    Full Text Available The article offers a “conceptual carcass” of the enterprise model, which is based on known results of studies in sociology, biology, system theory and mathematics. The article lists main features of growth of main indicators of economic activity and development of an enterprise. Dynamics of changes at an enterprise is described with a system of non-linear differential equations. One of the global and dominating factors in it is entrepreneurship of personnel, which is an integral part of its labour mentality or organisational culture. The article proves for the first time ever, using mathematical modelling, that namely entrepreneurship, innovation capability, is a comprehensive and dominant factor of enterprise growth and development.

  10. Cybernetic Security and Business Intelligence in the System of Diagnostics of Economic Security of the Enterprise

    Directory of Open Access Journals (Sweden)

    Ruslan Skrynkovskyy

    2017-10-01

    Full Text Available The purpose of the article is to determine the place, the role and features of cybernetic security and improve the business intelligence scheme in the system of diagnosing economic security of the enterprise. It had been found out that: 1 the term “cybernetic security of an enterprise” should be understood as the state of the protection of the cybernetic space of the whole enterprise or individual objects of its information infrastructure (computer system, computer data, etc. from the risk of external cybernetic influence, which ensures their sustainable development and the formation of prospects, as well as timely detection, prevention and neutralization of real and potential cybernetic interruptions and threats to the interests of the enterprise; 2 the main components of cybernetic security in the system of diagnostics of economic security of the enterprise are: investigation of information and telecommunication systems and cryptosystems of the opposing sides; cybernetic effects; protection of information sphere. It was established that the main task of business intelligence in the system of diagnosing economic security of the enterprise is the verification of the reliability of business information, the provision of cybernetic protection of information resources, information and communication technologies and systems and the elimination of the possibility of misinformation of senior management by the managers of the middle level, suppliers, marketing intermediaries, clientele, competitors or contact audiences of the enterprise. The prospect of further research in this direction is the development of a system of goals of the polycriterial diagnostics of the activity (economic diagnostics of the enterprise (on the basis of the isolation and systematization of its diagnostic purposes, taking into account the presented results of the study.

  11. Enterprise systems backup and recovery a corporate insurance policy

    CERN Document Server

    de Guise, Preston

    2008-01-01

    The success of information backup systems does not rest on IT administrators alone. Rather, a well-designed backup system comes about only when several key factors coalesce-business involvement, IT acceptance, best practice designs, enterprise software, and reliable hardware. Enterprise Systems Backup and Recovery: A Corporate Insurance Policy provides organizations with a comprehensive understanding of the principles and features involved in effective enterprise backups.Instead of focusing on any individual backup product, this book recommends corporate procedures and policies that need to be established for comprehensive data protection. It provides relevant information to any organization, regardless of which operating systems or applications are deployed, what backup system is in place, or what planning has been done for business continuity. It explains how backup must be included in every phase of system planning, development, operation, and maintenance. It also provides techniques for analyzing and impr...

  12. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

  13. THE FINANCIAL LIQUIDITY OF THE FOOD INDUSTRY ENTERPRISES IN POLAND IN THE SYSTEM SIZE OF ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Anna Bieniasz

    2013-12-01

    Full Text Available The article presents the diversification of financial liquidity of food industry enterprises in Poland in 2009-2011 and indicates the main factors shaping liquidity. The study used unpublished data of Central Statistical Office, allowing for the analysis of liquidity in the system classes the food industry and the system enterprise size (small, medium, large. The analyses show, that the food industry in Poland in 2009-2011, regardless of their size and adopted ratios, have the ability to regulate the current liabilities, but kept at a low level. Analysis of the factors influencing liquidity showed, that the primary importance was turnover ratio of current liabilities, as well as ratio of financing of income through equity.

  14. Enterprise Architecture as a Way of Synchronizing Enterprise Resource Planning Systems and Business Processes

    DEFF Research Database (Denmark)

    Johansson, Björn; Holst, Philip; Henningsson, Stefan

    2009-01-01

    A major question for contemporary organizations is how to support business processes with ICT. One way to do so is by the adoption of a standardized software package such as enterprise resource planning (ERP) systems. However, this demands that either the system is adjusted to existing business...... processes or that the business processes are adjusted to the system’s inherited processes, often described as an alignment problem. This paper suggests that instead of alignment, organization-technology synchronization would be better, since an organization’s business processes as well as the technology...... used is continuously evolving. The question is then how synchronization could be achieved and if any tools exists that could support this. Our suggestion is that enterprise architecture (EA) could be seen as a tool to increase organizationtechnology synchronization. We investigated a role based...

  15. Analysis on the Relationship between Green Accounting and Green Design for Enterprises

    Directory of Open Access Journals (Sweden)

    Jui-Che Tu

    2015-05-01

    Full Text Available Green design is advocated and developed in response to the increasingly deteriorating global environment, but its implementation is only based on the morality of the entrepreneurs, without economic incentive and legal restraint. As a result, green design has not been widely adopted. In recent years, the European countries, the U.S., Japan, the UN and Taiwan have successively promoted environmental accounting guidelines and required enterprises to disclose environmental improvement information, so as to improve the environment through production that will unavoidably impact product manufacturing. How product design should respond to this trend is a concern of this study. This study adopted the KJ (Kawakita Jiro method and the meta-research method to analyze the influence factors. Then, it was discussed whether green design is feasible. The results showed that the requirements of green accounting include: expanding corporate social responsibility, production cannot be exempted from environmental protection, the manufacturing of clean products can generate pollution, the external production cost should be internalized, the redesign to improve the product production process and packaging, reducing resource waste and implementing the (Reduce, Recycle, Reuse 3R policy, lifecycle assessment for all assessments and developing environmentally-friendly products, which can be solved with green design.

  16. Comparative Analysis on Two Accounting Systems of Rural Economic Originations

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

  17. Exploration of nuclear power enterprise 'STAR' management performance evaluation system

    International Nuclear Information System (INIS)

    Wang Sen

    2005-01-01

    From the angle of nuclear power enterprise safety culture, this essay breaks the connotations of the safety culture down to nine aspects (target management, safety management, quality management, housekeeping, cost control, authorization management, teamwork, communication and continued improvement), with each aspect divided into five levels of star class according to its own characteristics. A comparison is made between the actualities of the enterprise and star management performance evaluation system to find out the gap and identify ways of continued improvement to elevate the enterprise management level, thereby developing a standard system of conducting qualitative and quantitative evaluation to the management process. Apart from its evaluation function, this system provides a guideline on the work orientation, method, and steps to elevate work level and capability for the managers performing specific management actions. It is also a system of measuring and evaluating the executive force of the company's management and its employees. (author)

  18. CONCEPTUAL MODEL OF INFORMATION SYSTEM OF THE AGRICULTURAL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Uladzimir Buts

    2017-02-01

    Full Text Available Abstract. Research subject represented by the theoretical and practical issues use of information resources in the agricultural business. Research aim is to formation of a conceptual model of information system of agricultural enterprises according to the requirements of sustainable development. Research methods. The work is prepared on basis of several scientific methods and approaches including monographic, analytical, computational and constructive methods of mathematical and structural logic simulation of information systems. Research results. Based on the assessment of the results of research information systems in agribusiness, as reflected in the theoretical review, the author designed principles of the information system for the agricultural enterprise for sustainable development of agribusiness. Sphere of application of the research results. State and regional authorities of economic regulation. Agricultural enterprises and farmers.

  19. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  20. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  1. A Framework for Identifying and Understanding Enterprise Systems Benefits

    DEFF Research Database (Denmark)

    Schubert, Petra; Williams, Susan P.

    2011-01-01

    Purpose – Identifying the benefits arising from implementations of enterprise systems and realizing business value remains a significant challenge for both research and industry. This paper aims to consolidate previous work. It presents a framework for investigating enterprise systems benefits...... into aspects and criteria plus an attributed appraisal value. The resulting scheme for the “three-level benefit codes” provides a greater level of detail about the nature of expected and realized benefits. Practical implications – The high level of detail and the code scheme comprising 60 different codes...... and the method for deriving the codes allows companies to identify and define benefits as well as to assess the outcome of enterprise systems implementation projects. Originality/value – The paper empirically develops an applicable benefits framework, which addresses the lack of detail of previous frameworks....

  2. Multi Agent Systems to Set Up Virtual Enterprises

    Directory of Open Access Journals (Sweden)

    Catalin Lupu

    2008-01-01

    Full Text Available This work presents a model of organizing moreenterprises into a virtual or a web enterprise. To constitutevirtual enterprises multiagent systems are utilized.In this sense the following are to be considered:elaborating a model to constitute the virtual enterprise, theimplementation of a multiagent system based on this modeland the testing and evaluation of the system performances,comparing them with more classic types of realization.In this paper, we describe how the multi-agentarchitecture can be used to support Virtual Enterprises(VE. We have focused on understanding how aVE is formedand, in particular, how the partners of a VE are selected. Wetryto analyse this scenario in the form of an AgentInteraction Protocol (AIP and then discuss how the multiagentarchitecrure can be used to support this process.Our working definition of a VE is: a team of partners thatcollaborate to achieve a specific goal. The partners may behuman beings, organisations or software agents. We believethat software agents, hereafter referred to as agents, are asuitable means of representing the partners of a VE. Oneimportant reason is that by representing the partners of aVE as agents and by delegating agents to look for the nextVE and conduct the negotiation on behalf of the partners, thepartners would then have the time to do the actual workrequired in the current VE.At the end of the paper we will present an experimentalsystem for the architecture of a virtual enterprise.

  3. PACS/information systems interoperability using Enterprise Communication Framework.

    Science.gov (United States)

    alSafadi, Y; Lord, W P; Mankovich, N J

    1998-06-01

    Interoperability among healthcare applications goes beyond connectivity to allow components to exchange structured information and work together in a predictable, coordinated fashion. To facilitate building an interoperability infrastructure, an Enterprise Communication Framework (ECF) was developed by the members of the Andover Working Group for Healthcare Interoperability (AWG-OHI). The ECF consists of four models: 1) Use Case Model, 2) Domain Information Model (DIM), 3) Interaction Model, and 4) Message Model. To realize this framework, a software component called the Enterprise Communicator (EC) is used. In this paper, we will demonstrate the use of the framework in interoperating a picture archiving and communication system (PACS) with a radiology information system (RIS).

  4. Enterprise Information Systems as a Service: Re-engineering Enterprise Software as Product-Service System

    NARCIS (Netherlands)

    Wortmann, Johan; Don, H.; Hasselman, J.; J., Wilbrink; Frick, Jan; Laugen, Bjørge Timenes

    2012-01-01

    This paper draws an analogy between developments in enterprise software and in capital goods manufacturing industry. Many branches of manufacturing industry, especially automotive industry, have grown in maturity by moving from craftsmanship to mass production. These industries subsequently move

  5. Business Benefits from Enterprise Systems Implementation in Small and Medium-sized Enterprises

    Directory of Open Access Journals (Sweden)

    Sanjay Mathrani

    2009-08-01

    Full Text Available The market for enterprise systems (ESs continues to grow as business becomes increasingly global and competitive. Increasingly, the market focus for ES vendors is on small businesses. The purpose of this study is to provide a unique ES vendor/consultant perspective on (a the business benefits small and medium-sized enterprises (SMEs expect from their ES investment and (b to examine current practices of ES implementation in SMEs through a conceptual framework that considers the organisational, process and strategic context of the implementation. This study does so with interview data collected from ES vendors, ES consultants and IT research firms, who are the key players in the New Zealand ES industry. A distinctive contribution of this research is the vendor/consultant perspective as the unit of analysis, rather than the SME perspective commonly used in similar research. The vendor/consultant perspective offers a comprehensive viewpoint that extends across numerous SMEs in a variety of industries. Findings from interviews with these professionals indicate that although many ES implementations are several years old now, SMEs have only recently started tracking benefits through analytical processes in expectation to realise business value from their ES investment. The results also identify how ES implementation practices are adapting to be more suitable to the SME sector, an important market for ES vendors given the saturation of the large enterprise market for ES implementation.

  6. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  7. An Integrative Model of the Strategic Management Accounting at the Enterprises of Chemical Industry

    Directory of Open Access Journals (Sweden)

    Aleksandra Vasilyevna Glushchenko

    2016-06-01

    Full Text Available Currently, the issues of information and analytical support of strategic management enabling to take timely and high-quality management decisions, are extremely relevant. Conflicting and poor information, haphazard collected in the practice of large companies from unreliable sources, affects the effective implementation of their development strategies and carries the threat of risk, by the increasing instability of the external environment. Thus chemical industry is one of the central places in the industry of Russia and, of course, has its specificity in the formation of the informationsupport system. Such an information system suitable for the development and implementation of strategic directions, changes in recognized competitive advantages of strategic management accounting. The issues of the lack of requirements for strategic accounting information, its inconsistency in the result of simultaneous accumulation in different parts and using different methods of calculation and assessment of indicators is impossible without a well-constructed model of organization of strategic management accounting. The purpose of this study is to develop such a model, the implementation of which will allow realizing the possibility of achieving strategic goals by harmonizing information from the individual objects of the strategic account to increase the functional effectiveness of management decisions with a focus on strategy. Case study was based on dialectical logic and methods of system analysis, and identifying causal relationships in building a model of strategic management accounting that contributes to the forecasts of its development. The study proposed to implement an integrative model of organization of strategic management accounting. The purpose of a phased implementation of this model defines the objects and tools of strategic management accounting. Moreover, it is determined that from the point of view of increasing the usefulness of management

  8. VA Enterprise Data Inventory

    Data.gov (United States)

    Department of Veterans Affairs — The Department of Veterans Affairs Enterprise Data Inventory accounts for all of the datasets used in the agency's information systems. This entry was approved for...

  9. THE FORMATION OF THE RISK MANAGEMENT SYSTEMS OF THE ENTERPRISES OF REAL SECTOR OF ECONOMY

    Directory of Open Access Journals (Sweden)

    A. M. Medvedeva

    2010-01-01

    Full Text Available Enterprise risk management system as part of the whole enterprise management structure is discussed. Main risk management system parameters are described including technical assignment for development of the system.

  10. Miscroservices usage in creating enterprise resource planning systems

    OpenAIRE

    Ubartas, Vytautas

    2017-01-01

    Microservices helps to ease system development process and them are gaining popularity every day. They are suaitable for such big systems like Enterprise Resource Planning (ERP). The notions of microservices and ERP are clarified in this work. Microservices architecural style advantages and main principles are stated also. Work objective is to assess the benefits of microservices and to develop a demo ERP system based on microservices. After microservices principles and ERP systems main parts...

  11. Enterprise Systems Outsourcing “Behind the Curtain”

    DEFF Research Database (Denmark)

    Svejvig, Per; Pries-Heje, Jan

    2012-01-01

    Outsourcing is now a feasible means for enterprise systems (ES) cost savings, but does however increase the complexity of coordination substantially when many organizations are involved. We set out to study ES outsourcing in a large Scandinavian high-tech organization, SCANDI, a case setting with...

  12. Postimplementation Planning and Organizational Structure of Enterprise Resource Planning Systems

    Science.gov (United States)

    Wilson, Charmaine V.

    2012-01-01

    Globalization, rapid technological changes, and competitive pressures have resulted in company leaders' worldwide adopting of enterprise resource planning (ERP) systems to improve productivity and business operations and reduce costs in the post-implementation phase. The research addressed organizational leaders' inability to optimize…

  13. Practicing Technology Implementation: The Case of an Enterprise System

    Science.gov (United States)

    Awazu, Yukika

    2013-01-01

    Drawing on four theories of practice--Communities of Practice (CoP), Bourdieu's theory of practice, Pickering's mangle of practice, and Actor Network Theory (ANT), the study provides an in-depth understanding about technology implementation practice. Analysis of an Enterprise System implementation project in a software manufacturing…

  14. Evaluating User Participation and User Influence in an Enterprise System

    Science.gov (United States)

    Gibbs, Martin D.

    2010-01-01

    Does user influence have an impact on the data quality of an information systems development project? What decision making should users have? How can users effectively be engaged in the process? What is success? User participation is considered to be a critical success factor for Enterprise Resource Planning (ERP) projects, yet there is little…

  15. From Training to Learning in Enterprise Resource Planning Systems

    Science.gov (United States)

    Kerr, Don; Murray, Peter A.; Burgess, Kevin

    2012-01-01

    The information systems' literature outlines how training is a critical factor to successful Enterprise Resource Planning (ERP) implementations. Yet, types of training are not discussed in the literature and there is little indication if existing training is effective and whether relevant contextual factors have been considered. Without…

  16. Automated accounting systems for nuclear materials

    International Nuclear Information System (INIS)

    Erkkila, B.

    1994-01-01

    History of the development of nuclear materials accounting systems in USA and their purposes are considered. Many present accounting systems are based on mainframe computers with multiple terminal access. Problems of future improvement accounting systems are discussed

  17. Management systems, control and motivation methods used at enterprises groups

    OpenAIRE

    Leugaudaitė, Dalia

    2017-01-01

    MANAGEMENT SYSTEMS, CONTROL AND MOTIVATION METHODS USED AT ENTERPRISES GROUPS 69 pages, 3 tables, 25 pictures, 39 literature references. The aim of the Master's paper is to determine the implementation impact of the motivation and controlling methods to achieve efficiency in management systems. As a result of the scientific literature analysis, the advantages and disadvantages of the management systems were selected. These statements were used for the primary survey of the initial group of co...

  18. Enterprise Systems and Technology, Proceedings of the 2nd International Workshop on Enterprise Systems and Technology - I-WEST 2008

    NARCIS (Netherlands)

    Cordeiro, J.; van Sinderen, Marten J.; Shishkov, Boris

    This volume contains the proceedings of the Second International Workshop on Enterprise Systems and Technology (I-WEST 2008), held on May 23 in Enschede, The Netherlands. The I-WEST workshop is a scientific event of IICREST, the Interdisciplinary Institute for Collaboration and Research on

  19. Organizational Agility and Complex Enterprise System Innovations: A Mixed Methods Study of the Effects of Enterprise Systems on Organizational Agility

    Science.gov (United States)

    Kharabe, Amol T.

    2012-01-01

    Over the last two decades, firms have operated in "increasingly" accelerated "high-velocity" dynamic markets, which require them to become "agile." During the same time frame, firms have increasingly deployed complex enterprise systems--large-scale packaged software "innovations" that integrate and automate…

  20. Using Optimization Models for Scheduling in Enterprise Resource Planning Systems

    Directory of Open Access Journals (Sweden)

    Frank Herrmann

    2016-03-01

    Full Text Available Companies often use specially-designed production systems and change them from time to time. They produce small batches in order to satisfy specific demands with the least tardiness. This imposes high demands on high-performance scheduling algorithms which can be rapidly adapted to changes in the production system. As a solution, this paper proposes a generic approach: solutions were obtained using a widely-used commercially-available tool for solving linear optimization models, which is available in an Enterprise Resource Planning System (in the SAP system for example or can be connected to it. In a real-world application of a flow shop with special restrictions this approach is successfully used on a standard personal computer. Thus, the main implication is that optimal scheduling with a commercially-available tool, incorporated in an Enterprise Resource Planning System, may be the best approach.

  1. Performance Monitoring Enterprise Applications with the BlackBird System

    Science.gov (United States)

    Germano, João P.; da Silva, Alberto Rodrigues; Silva, Fernando M.

    This work describes the BlackBird system, which is an analysis and monitoring service for data-intensive enterprise applications, without restrictions on the targeted architecture or employed technologies. A case study is presented for the monitoring of Billing applications from Vodafone Portugal. Monitoring systems are an essential tool for the effective management of Enterprise Applications and the attainment of the demanding service level agreements imposed to these applications. However, due to the increasing complexity and diversity of these applications, adequate monitoring systems are rarely available. The BlackBird monitoring system is able to interact with these applications through different technologies employed by the Monitored Application, and is able to produce Metrics regarding the application service level goals. The BlackBird system can be specified using a set of pre-defined Configuration Objects, allowing it to be extensible and adaptable for applications with different architectures.

  2. Secure Wireless Military Healthcare Telemedicine Enterprise System

    National Research Council Canada - National Science Library

    Lucas, Kenneth

    2006-01-01

    .... In theory clinicians should be able to select and use the information modalities and electronic medical record systems they prefer, with the technical systems integration issues of information...

  3. Tritium accountancy in fusion systems

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  4. Nuclear material statistical accountancy system

    International Nuclear Information System (INIS)

    Argentest, F.; Casilli, T.; Franklin, M.

    1979-01-01

    The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase

  5. System of business-processes management at motor-transport enterprise

    OpenAIRE

    Коgut, Y.

    2010-01-01

    The place of the system of business-processes management at motor-transport enterprise in the general system of management of the enterprise has been substantiated. The subsystems of strategic management, business-processes management of strategic orientation and current activity, processes of enterprise functioning management have been marked out. The system of motor-transport enterprise business-processes management has been formed, which, unlike the existing ones, is based on the system-cy...

  6. MOTIVATION AND STIMULATION SYSTEM OF THE PERSONNEL OF INDUSTRIAL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Aliona Klymchuk

    2016-03-01

    Full Text Available This article is devoted to the problems of studying the system of motivation and stimulation of personnel at the industrial enterprises, which are important in today's conditions. The purpose of the study is a detailed analysis of system characteristics and motivation of personnel at the enterprises. It is proved that the enterprise's management must constantly deal with the improvement of the system of motivation and stimulation of personnel, that should be adapted to the new conditions for the market functioning. The author notes that the system of motivation and stimulation at the industrial enterprises is effectively connected with the problem of production activities at the enterprise and the final results of its operations increasing and the living standards of workers improving. In the article the basic functions (attracting qualified specialists, preservation groups of professionals within the required time limit, which must perform a system of motivation and stimulation of the personnel at the enterprise are determined. The main tasks that are necessary to ensure the desired level of labor activity of personnel are formed: determining a set of values that should form the basis of personnel motivation; needs formation of each employee, his interests and capabilities of pleasure; specification of the types of work that require the enterprise and that it is advisable to motivate; labour organization so as to convince the employee's ability to satisfy its interests; coordination of certain types of worker with a set of values and preferences; clarify the motives, interests and values when hiring an employee at the enterprise. In order, to form the control system of motivation and stimulation, the need for the following conditions are stressed: availability of complete and accurate information about equipment management; the need to have permanent representation on the status and dynamics of the motivational orientation of personnel

  7. ERP (enterprise resource planning) systems can streamline healthcare business functions.

    Science.gov (United States)

    Jenkins, E K; Christenson, E

    2001-05-01

    Enterprise resource planning (ERP) software applications are designed to facilitate the systemwide integration of complex processes and functions across a large enterprise consisting of many internal and external constituents. Although most currently available ERP applications generally are tailored to the needs of the manufacturing industry, many large healthcare systems are investigating these applications. Due to the significant differences between manufacturing and patient care, ERP-based systems do not easily translate to the healthcare setting. In particular, the lack of clinical standardization impedes the use of ERP systems for clinical integration. Nonetheless, an ERP-based system can help a healthcare organization integrate many functions, including patient scheduling, human resources management, workload forecasting, and management of workflow, that are not directly dependent on clinical decision making.

  8. An Enterprise Information System Data Architecture Guide

    National Research Council Canada - National Science Library

    Lewis, Grace

    2001-01-01

    Data architecture defines how data is stored, managed, and used in a system. It establishes common guidelines for data operations that make it impossible to predict, model, gauge, or control the flow of data in the system...

  9. Secure Wireless Military Healthcare Telemedicine Enterprise System

    National Research Council Canada - National Science Library

    Lucas, Kenneth

    2003-01-01

    ...(exp TM) software and Division Tools with cross platform telemedicine systems, inclusive of computer based systems, handheld wireless PDA devices, and miniature computers, to existing DoD legacy...

  10. Secure Wireless Military Healthcare Telemedicine Enterprise System

    National Research Council Canada - National Science Library

    Lucas, Kenneth

    2002-01-01

    ...) software and Dvision Tools with cross platform telemedicine systems, inclusive of computer based systems, handheld wireless PDA devices, and miniature computers, to existing DoD legacy and developing...

  11. Development of the Model of the System of Managerial Diagnostics of the Enterprise on the Basis of Improvement of Diagnostic Purposes

    Directory of Open Access Journals (Sweden)

    Grzegorz Pawlowski

    2017-11-01

    Full Text Available The purpose of the article is to develop a model of the system of managerial diagnostics of the enterprise on the basis of the improvement of diagnostic purposes. The developed model of the system of managerial diagnostics of the enterprise is a set of subjects (owners, managers, investors, specialists, etc., objects (management system, resources, technology, methods (a set of methods and means, business indicators and criteria (parameters that, when interacting, provide the achievement (efficient and effective of the diagnostic objectives of the system of the objectives of managerial diagnostics of the enterprise, taking into account the compliance of its competitive strategy of the state of the environment function of direct action (competitors, customers, suppliers, mediators, and other contact audiences in the context of improving the efficiency and developing the management. It is determined that the system of goals of the model of the system of managerial diagnostics of the enterprise (taking into account the ensuring of the compliance of the system of management with strategic goals and tactical tasks form the following key diagnostic objectives that require improvement on the basis of business indicators (parameters, namely: 1 diagnostics of the effectiveness of controlling the internal business processes of the enterprise; 2 diagnostics of the effectiveness of the typical organizational structure of enterprise management; 3 diagnostics of the efficiency of standardization of the work of linear and functional managers and specialists at the enterprise; 4 diagnostics of the enterprise in the areas of vocational education, labor activity and motivation, innovation work and social development; 5 diagnostics of the level of conflict in the team at the enterprise; 6 diagnostics of efficiency of use of information technologies in the management of the enterprise. The prospect of further research in this area is to improve the complex system of

  12. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  13. Towards a Technique for Extracting Microservices from Monolithic Enterprise Systems

    OpenAIRE

    Levcovitz, Alessandra; Terra, Ricardo; Valente, Marco Tulio

    2016-01-01

    The idea behind microservices architecture is to develop a single large, complex application as a suite of small, cohesive, independent services. On the other way, monolithic systems get larger over the time, deviating from the intended architecture, and becoming risky and expensive to evolve. This paper describes a technique to identify and define microservices on monolithic enterprise systems. As the major contribution, our evaluation shows that our approach was able to identify relevant ca...

  14. ERP systems selection in multinational enterprises: a practical guide

    OpenAIRE

    Moutaz Haddara

    2018-01-01

    The Enterprise Resource Planning (ERP) system selection is an early phase in the ERP adoption process. When organizations evaluate an ERP, they commonly develop their own selection criteria that usually involve various system and vendor related factors. While the selection process is critical, however, there is an apparent research gap in literature. The ERP selection effort also focuses on the system’s fit with the organizational requirements and needs. Thus, the selection phase is critical,...

  15. The maiden voyage of enterprise systems and micro foundational institutionalism

    DEFF Research Database (Denmark)

    Svejvig, Per

    This short paper presents an in-progress research work aimed at establishing a theoretical lens for describing, understanding and explaining the period from going live with an enterprise system and until this system is stabilized and normal organizational performance is achieved - this period is ...... is metaphorically labeled the maiden voyage. The paper presents a short overview of institutional theory, and proposes methodologically guidelines for investigating the maiden voyage by institutional theory....

  16. Internal control in the management system of meat processing enterprises

    Directory of Open Access Journals (Sweden)

    Volodymyr Kushnir

    2018-03-01

    Full Text Available The article is described the theoretical basis of internal control and its practical aspects in the work of meat processing enterprises (a case in the meat processing industry in Ukraine. The purpose of the research is to establish the theoretical foundations of the internal control and its improvement in the activity of meat processing plants of various forms of management. It is proposed to use precisely internal control among other names of domestic control. Definition of internal control, its subject and purpose are improved. The subjects and objects of internal control are determined; the principles of its implementation are supplemented. Specific control tasks in meat processing plants according to the needs of this industry are outlined. Specific examples of control subjects are presented and the role of the revision commission is emphasized. The state of internal control in meat processing plants in Ukraine is investigated and it is established that it has a bad condition and unfounded approach to its implementation by managers of meat processing enterprises. To improve the situation we recommend that each meat processing enterprise have in its staff a revision commission or an apposer (auditor. It is established that internal control is more effective in joint-stock companies than in limited liability companies. The necessity of internal control as an important element in the enterprise management system is accented.

  17. Accounting for Lean Implementation in Government Enterprise: Intended and Unintended Consequences

    OpenAIRE

    Chester S. Labedz; John R. Gray

    2013-01-01

    This research explores the effects of implementing a lean production system in a government facility. The organization’s formal accounting practices delay recognition of production savings, but informally the facility promotes its lean efforts through attention-getting, off-the-books, “innovative†accounting. The authors state three propositions relating to customer effects of the lean improvements and the financial approaches. They then state four hypotheses relating to the measures’ ...

  18. Enterprise Digital Asset Management System Pilot: Lessons Learned

    Directory of Open Access Journals (Sweden)

    Yong-Mi Kim

    2007-12-01

    Full Text Available Enterprise digital asset management (DAM systems are beginning to be explored in higher education, but little information about their implementation issues is available. This article describes the University of Michigan’s investigation of managing and retrieving rich media assets in an enterprise DAM system. It includes the background of the pilot project and descriptions of its infrastructure and metadata schema. Two case studies are summarized—one in healthcare education, and one in teacher education and research. Experiences with five significant issues are summarized: privacy, intellectual ownership, digital rights management, uncataloged materials backlog, and user interface and integration with other systems.

  19. Ground Enterprise Management System, Phase I

    Data.gov (United States)

    National Aeronautics and Space Administration — Spacecraft ground systems are on the cusp of achieving "plug-and-play" capability, i.e., they are approaching the state in which the various components can be...

  20. MECHANISM OF INTRODUCTION SOCIALLY-RESPONSIBLE MARKETING IN SYSTEM MANAGEMENTS BY TRADE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Victoria Gladkaya

    2015-12-01

    Full Text Available In the article the mechanism of introduction of the socially-responsible marketing is offered in control system. At his description an author the specific of activity of trade enterprises is taken into account; the best home and foreign works are investigational in the field of the social marketing; the requirement of relatively compatible approach is observed; possibility of further improvement is taken into account, estimations of quality of every stage of mechanism of introduction and on the whole through establishment of key indicators of quality.

  1. The Stress Management in the Enterprise Management System

    Directory of Open Access Journals (Sweden)

    Kuzmin Oleh Ye.

    2017-05-01

    Full Text Available The article systematizes the classification of the type of management by a number of attributes: horizon of ambition, priority style of interaction between management and managed systems, level of centralization, orientation, consideration of environmental impact, contents, type of activity, and response to deviation. Within terms of the attribute of response to deviations, place of the stress management is allocated near to the harmonic and the risk management. It has been substantiated that the stress management is the enterprise management system aimed at overcoming unwanted deviations that are significant, extreme, and have a significant negative impact on the operation of enterprise. In the structure of the stress management, the following integral components have been allocated and characterized: crisis, adaptive, reactive, fears, and anticipative.

  2. An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises

    Directory of Open Access Journals (Sweden)

    Fernando Lins Alves

    2013-12-01

    Full Text Available This paper examines the services provided by accountancy professionals to small and medium enterprises (SME. More specifically, the purpose is to understand the level of utilisation of international standards to these organisations “IFRS for SME” in Brazil in accordance to the national standards (NBC T 19.41. Overall, 32 interviews were carried out in accountancy organisations in the city of Recife-PE. The study focuses on the knowledge, utilisation and applicability of the International Standards to SME. The results show that there is a lack of utilisation of the standards and that some accountancy professionals do not have knowledge regarding the changes produced by the convergence process. Moreover, the study reveals that the majority of accountancy professionals consider unnecessary to adopt the “IFRS for SME”.

  3. Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

    Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

  4. A mobile information management system used in textile enterprises

    Science.gov (United States)

    Huang, C.-R.; Yu, W.-D.

    2008-02-01

    The mobile information management system (MIMS) for textile enterprises is based on Microsoft Visual Studios. NET2003 Server, Microsoft SQL Server 2000, C++ language and wireless application protocol (WAP) and wireless markup language (WML) technology. The portable MIMS is composed of three-layer structures, i.e. showing layer; operating layer; and data visiting layer corresponding to the port-link module; processing module; and database module. By using the MIMS, not only the information exchanges become more convenient and easier, but also the compatible between the giant information capacity and a micro-cell phone and functional expansion nature in operating and designing can be realized by means of build-in units. The development of MIMS is suitable for the utilization in textile enterprises.

  5. A mobile information management system used in textile enterprises

    Energy Technology Data Exchange (ETDEWEB)

    Huang, C-R; Yu, W-D [College of Textiles, Donghua University, 1882 west Yan-an Road, Shanghai 200051 (China)], E-mail: wdyu@dhu.edu.cn

    2008-02-15

    The mobile information management system (MIMS) for textile enterprises is based on Microsoft Visual Studios. NET2003 Server, Microsoft SQL Server 2000, C{sup ++} language and wireless application protocol (WAP) and wireless markup language (WML) technology. The portable MIMS is composed of three-layer structures, i.e. showing layer; operating layer; and data visiting layer corresponding to the port-link module; processing module; and database module. By using the MIMS, not only the information exchanges become more convenient and easier, but also the compatible between the giant information capacity and a micro-cell phone and functional expansion nature in operating and designing can be realized by means of build-in units. The development of MIMS is suitable for the utilization in textile enterprises.

  6. A mobile information management system used in textile enterprises

    International Nuclear Information System (INIS)

    Huang, C-R; Yu, W-D

    2008-01-01

    The mobile information management system (MIMS) for textile enterprises is based on Microsoft Visual Studios. NET2003 Server, Microsoft SQL Server 2000, C ++ language and wireless application protocol (WAP) and wireless markup language (WML) technology. The portable MIMS is composed of three-layer structures, i.e. showing layer; operating layer; and data visiting layer corresponding to the port-link module; processing module; and database module. By using the MIMS, not only the information exchanges become more convenient and easier, but also the compatible between the giant information capacity and a micro-cell phone and functional expansion nature in operating and designing can be realized by means of build-in units. The development of MIMS is suitable for the utilization in textile enterprises

  7. GUIDELINES FOR RATIONALIZATION OF MANAGEMENT OF PERFORMANCE OF LOGISTICS SYSTEM OF TRANSPORT MACHINE MANUFACTURING ENTERPRISES

    OpenAIRE

    Yulia A. Anankina

    2013-01-01

    The main problems that occurs in a process of movement of material flows in the enterprises of transport machine manufacturing enterprises are stated in the article. Particular attention is paid to the rational use of vehicles on the existing capacity of the material flow of the enterprise. Process of transport service of material flow is concerned step by step. The place of transport in the logistics enterprise system is determined by authors. We give guidelines for rationalization of manage...

  8. The effects of depreciation policy on the enterprise book value: an accounting aspect

    OpenAIRE

    Гуненко, Світлана Анатоліївна

    2016-01-01

    One of the conditions for the economic growth on the micro and macro levels is the application of the optimal depreciation policy, which is a specific financing source of the fixed assets restoration. The object of this policy is depreciation. The research has analyzed the methods of depreciation of the fixed assets and their effects on the enterprise book value. The research proves that neither method of depreciation gives a reliable size of the depreciation sum, consequently the estimation ...

  9. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  10. Comment on the critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia'

    Directory of Open Access Journals (Sweden)

    Malinić Slobodan

    2012-09-01

    Full Text Available The aim of the paper 'ERP and Management Accounting Changes of Industrial Enterprises in Serbia' was to investigate one specific aspect of management accounting, precisely the changes of management accounting under the influence of modern information technologies. Therefore, our aim was neither to criticize nor to promote SAP (or some other ERP software. SAP is one of the best, most popular and most widely accepted ERP software in Serbia. That was the main reason for choosing SAP for our research. The main objective of this Comment is an attempt to point out the differences in expressed opinions, which are mainly the result of different ideas and aspects of the analysis and points of view of our paper. We consider the mentioned critique to be well-intentioned and useful, primarily for the authors of the paper, but also for the users of the results of our paper, as well as the reputation of the journal Industrija.

  11. SME Adoption of Enterprise Systems in Sub-Saharan Africa

    DEFF Research Database (Denmark)

    Adisa, Femi; Isabalija, Stephen R.

    This paper discusses the need for IS research with a focus on SME adoption of enterprise systems in the context of Sub-Saharan Africa. Previous IS research into general adoption in several developing countries have shown that local context play a significant role in the successful implementation...... of any information system. SMEs constitute a majority of all organizations in most Sub Saharan economies, thus their importance to the socioeconomic development and empowerment of the region cannot be overemphasized. However, the absence of literature and focused research into factors that influence...

  12. Organization model and formalized description of nuclear enterprise information system

    International Nuclear Information System (INIS)

    Yuan Feng; Song Yafeng; Li Xudong

    2012-01-01

    Organization model is one of the most important models of Nuclear Enterprise Information System (NEIS). Scientific and reasonable organization model is the prerequisite that NEIS has robustness and extendibility, and is also the foundation of the integration of heterogeneous system. Firstly, the paper describes the conceptual model of the NEIS on ontology chart, which provides a consistent semantic framework of organization. Then it discusses the relations between the concepts in detail. Finally, it gives the formalized description of the organization model of NEIS based on six-tuple array. (authors)

  13. Formation of Main Elements of the System Motivation of Human Capital of Construction Enterprises

    Directory of Open Access Journals (Sweden)

    Malykhina Oksana M.

    2014-02-01

    Full Text Available The article focuses on a necessity to develop system motivation of human capital of construction enterprises. The author gives her own vision of this process on the basis of the system situational approach. The article identifies main requirements, which are made stronger with the necessity of establishment of the system motivation. It generalises the aggregate of components of internal and external environments, which form the structure, requirements to functioning and directions of managerial impact on the genesis of this process, which would facilitate achievement of long-term goals of construction enterprises on the basis of the innovation model of development. Efficiency of functioning of the system motivation of human capital of construction enterprises would depend on accounting in the process of its formation and development of such basic properties as: target orientation, synergetic integrity, availability of the internal organisational structure, ability to restore and resistance to influence of external environment factors, flexibility and dynamism and ecologo-socio-economic efficiency.

  14. Tailoring Enterprise Systems Engineering Policy for Project Scale and Complexity

    Science.gov (United States)

    Cox, Renee I.; Thomas, L. Dale

    2014-01-01

    Space systems are characterized by varying degrees of scale and complexity. Accordingly, cost-effective implementation of systems engineering also varies depending on scale and complexity. Recognizing that systems engineering and integration happen everywhere and at all levels of a given system and that the life cycle is an integrated process necessary to mature a design, the National Aeronautic and Space Administration's (NASA's) Marshall Space Flight Center (MSFC) has developed a suite of customized implementation approaches based on project scale and complexity. While it may be argued that a top-level system engineering process is common to and indeed desirable across an enterprise for all space systems, implementation of that top-level process and the associated products developed as a result differ from system to system. The implementation approaches used for developing a scientific instrument necessarily differ from those used for a space station. .

  15. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  16. Formation and Use of Stress Management Systems in Enterprises

    Directory of Open Access Journals (Sweden)

    Honchar Mykhailo F.

    2017-12-01

    Full Text Available In the article there developed a typology of factors of forming and using stress management systems in enterprises that implies their division into factors of direct and indirect impact. The first group includes the factor of the management system as a whole, competence of the staff, information support, goals and tasks of stress management, temporary orientation of systems of stress management and its object. In turn, the factors of indirect impact include the level and scale of the enterprise’s activities, stability of the functioning environment, organizational culture, psychological management features, organizational communications, stakeholder interests, social responsibility, and corporate image. Knowledge and understanding of such factors contributes to a more thorough diagnosis of processes within these systems, as well as selection of an adequate model of managerial behavior. In addition, the results provide an opportunity to optimize the parameters of stress management systems based on identification of the level of influence of each of these factors. It is concluded that most of the factors in forming and using stress management systems in enterprises are those that are purposefully exposed to influence on the part of the organization, for example, by making decisions, attracting additional resources, increasing the competence of the staff, reviewing the terms of contracts with partners, changing methods of performing work, etc. This is due to the fact that most of the factors considered are factors of the internal environment.

  17. An Integrated Enterprise Accelerator Database for the SLC Control System

    International Nuclear Information System (INIS)

    2002-01-01

    Since its inception in the early 1980's, the SLC Control System has been driven by a highly structured memory-resident real-time database. While efficient, its rigid structure and file-based sources makes it difficult to maintain and extract relevant information. The goal of transforming the sources for this database into a relational form is to enable it to be part of a Control System Enterprise Database that is an integrated central repository for SLC accelerator device and Control System data with links to other associated databases. We have taken the concepts developed for the NLC Enterprise Database and used them to create and load a relational model of the online SLC Control System database. This database contains data and structure to allow querying and reporting on beamline devices, their associations and parameters. In the future this will be extended to allow generation of EPICS and SLC database files, setup of applications and links to other databases such as accelerator maintenance, archive data, financial and personnel records, cabling information, documentation etc. The database is implemented using Oracle 8i. In the short term it will be updated daily in batch from the online SLC database. In the longer term, it will serve as the primary source for Control System static data, an R and D platform for the NLC, and contribute to SLC Control System operations

  18. Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

    National Research Council Canada - National Science Library

    1996-01-01

    The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

  19. Accounting support for employees' motivation as a method of increasing the effective activity of the enterprise

    Directory of Open Access Journals (Sweden)

    Samchuk K.I.

    2017-06-01

    Full Text Available The article analyzes the evolution of scientific perspectives on personnel motivation, defines the concept of "motivation" in economic and legal dictionaries and in educational and methodological literature. The theory of motivation and analytical models of motivation have been investigated, in order to reflect the multifaceted and non-standard nature of the process of motivation and to determine the need for an integrated approach to solving this complex problem. The article presents the grouped motivational types, their characteristics, and the possibilities of organizational support. The classification and content of methods of motivation and stimulation of labor at enterprises, namely: economic, administrative, organizational, production, moral, psychological, social, are given.

  20. The importance of managerial accounting in managerial accounting system

    OpenAIRE

    Dragan Cristian

    2014-01-01

    In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.

  1. Management Control in Enterprise System Enabled Organizations: A Literature Review

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.; Rohde, C.; Rom, A.

    2006-01-01

    The objective of this paper is to add to the limited body of knowledge on the relationship between enterprise systems (ES) and management control. Based on a literature review, we describe and classify studies that empirically address this relationship. Apart from not being extensive, the research...... done so far primarily addresses the relationship between management control and ES based on a limited number of methodologies and approaches. We argue that there seems to be a need for more research done from functionalistic and critical perspectives, as well which employs a greater variety...

  2. Enterprise Systems Outsourcing “Behind the Curtain”

    DEFF Research Database (Denmark)

    Svejvig, Per; Pries-Heje, Jan

    2011-01-01

    Outsourcing is now a feasible means for enterprise systems (ES) cost savings, but does however increase the complexity of coordination substantially when many organizations are involved. We set out to study ES outsourcing in a large Scandinavian high-tech organization, SCANDI, a case setting...... the rational front stage cost-saving explanation; but then, with a more careful analysis focusing on institutional factors, other backstage explanations “behind the curtain” were uncovered, such as management consultants with a “best practice” agenda, people promoting outsourcing, thereby being promoted...

  3. A Framework for a Decision Support System in a Hierarchical Extended Enterprise Decision Context

    Science.gov (United States)

    Boza, Andrés; Ortiz, Angel; Vicens, Eduardo; Poler, Raul

    Decision Support System (DSS) tools provide useful information to decision makers. In an Extended Enterprise, a new goal, changes in the current objectives or small changes in the extended enterprise configuration produce a necessary adjustment in its decision system. A DSS in this context must be flexible and agile to make suitable an easy and quickly adaptation to this new context. This paper proposes to extend the Hierarchical Production Planning (HPP) structure to an Extended Enterprise decision making context. In this way, a framework for DSS in Extended Enterprise context is defined using components of HPP. Interoperability details have been reviewed to identify the impact in this framework. The proposed framework allows overcoming some interoperability barriers, identifying and organizing components for a DSS in Extended Enterprise context, and working in the definition of an architecture to be used in the design process of a flexible DSS in Extended Enterprise context which can reuse components for futures Extended Enterprise configurations.

  4. Implementation of enterprise resource planning systems: a user perspective

    Science.gov (United States)

    Reitsma, E.; Hilletofth, P.; Mukhtar, U.

    2018-04-01

    The purpose of this study is to evaluate critical success factors (CSFs) for the implementation of an enterprise resource planning (ERP) system from a user perspective. Users play a vital role when implementing an ERP system, but their perspective has been neglected in the literature. A better understanding of their perspective promises to contribute to the design of more effective ERP systems, its implementation, and management. In order to identify the user perspective, a survey was conducted within three Pakistani companies that recently have implemented a new ERP system. The questionnaire was developed based on thirteen CSFs deduced from literature. Based on each CSF’s level of importance, they are ranked in order of importance and divided into three groups: most important, important and not important. Findings reveal that users believe that management should prioritize the following four CSFs when implementing an ERP system: education and training, strategic decision-making, communication, and business process alignment.

  5. Vulnerability Management for an Enterprise Resource Planning System

    Science.gov (United States)

    Goel, Shivani; Kiran, Ravi; Garg, Deepak

    2012-09-01

    Enterprise resource planning (ERP) systems are commonly used in technical educational institutions(TEIs). ERP systems should continue providing services to its users irrespective of the level of failure. There could be many types of failures in the ERP systems. There are different types of measures or characteristics that can be defined for ERP systems to handle the levels of failure. Here in this paper, various types of failure levels are identified along with various characteristics which are concerned with those failures. The relation between all these is summarized. The disruptions causing vulnerabilities in TEIs are identified .A vulnerability management cycle has been suggested along with many commercial and open source vulnerability management tools. The paper also highlights the importance of resiliency in ERP systems in TEIs.

  6. User-Oriented Project Accounting System.

    Science.gov (United States)

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  7. Scientific critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia' published in the Journal Industrija, April-June 2012 vol. 30(2

    Directory of Open Access Journals (Sweden)

    Marjanović Vojislav

    2012-09-01

    Full Text Available SAP software solutions are one of the most significant representatives of ERP software solutions. With its software solution SAP ERP, the company SAP Inc. is also present in the business practice of Serbia's industry enterprises. In the last fourteen years, a considerable number of companies in Serbia have implemented this software solution, because it provides a high level of transparency in financial accounting, cost accounting and production planning reports, which considerably facilitates the decision-making process. SAP software solutions are modularly structured, which gives the customers a possibility to focus their attention on specific business areas, of their own interest. However, the cohesion of a system is not threatened, because SAP software solutions ensure that the information can be processed in all modules in real time.

  8. The Emergence of Enterprise Systems Management - A Challenge to the IS Curriculum

    DEFF Research Database (Denmark)

    Møller, Charles; Kræmmergaard, Pernille; Rikhardsson, Pall M.

    2005-01-01

    This paper proposes four cornerstones of a future Information Systems curriculum. It analyzes the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage resulting...... in the emergence of Enterprise Systems Management (ESM). Enterprise Systems Management calls for new competences and consequently represents new challenges to the IS curriculum. The paper outlines potential teaching issues and discusses the impact on the IS curriculum. Finally the paper suggests ways...

  9. The hotel enterprise: a business system of project business on the tourism business market

    OpenAIRE

    Berc Radisic, Branka; Basan, Lorena

    2007-01-01

    As a business system, an enterprise represents a complex, dynamic, stochastic, open and organisational system. Certain specific features of a hotel enterprise as a business system of project business result from the activity it performs and from project-based business and development management. As an enterprise based on project business, its distinguishing features include the interconnectedness of business subsystems and the overlapping a hotel enterprise’s business function.

  10. The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

    Directory of Open Access Journals (Sweden)

    César Licório

    2016-06-01

    Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

  11. KEY SKILLS REQUIRED TO COLLEGE PUBLIC ACCOUNTANT FOR MICRO AND SMALL ENTERPRISES OF PERU

    OpenAIRE

    Flores Konja, Adrian Alejandro; Hidalgo Tupia, Manuel Alberto

    2014-01-01

    It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to ...

  12. General Fund Enterprise Business System Did Not Provide Required Financial Information

    Science.gov (United States)

    2012-03-26

    Management of the General Fund Enterprise Business System,” January 14, 2008 Army AAA Report No. A-2010-0187- FFM , “General Fund Enterprise Business System...A-2009-0232- FFM , “General Fund Enterprise Business System – Federal Financial Management Improvement Act Compliance, Examination of Releases...1.4.1, 1.4.2, 1.4.3, and 1.4.4 Requirements,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System – Federal

  13. VOT Enterprises, Inc. An Accounting Task Simulation. Employee's Manual [Student's Guide] and Employer's Manual [Teacher's Guide].

    Science.gov (United States)

    Dixon, Rose; And Others

    This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…

  14. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

    Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

  15. Verification of Security Policy Enforcement in Enterprise Systems

    Science.gov (United States)

    Gupta, Puneet; Stoller, Scott D.

    Many security requirements for enterprise systems can be expressed in a natural way as high-level access control policies. A high-level policy may refer to abstract information resources, independent of where the information is stored; it controls both direct and indirect accesses to the information; it may refer to the context of a request, i.e., the request’s path through the system; and its enforcement point and enforcement mechanism may be unspecified. Enforcement of a high-level policy may depend on the system architecture and the configurations of a variety of security mechanisms, such as firewalls, host login permissions, file permissions, DBMS access control, and application-specific security mechanisms. This paper presents a framework in which all of these can be conveniently and formally expressed, a method to verify that a high-level policy is enforced, and an algorithm to determine a trusted computing base for each resource.

  16. Integrating Environmental and Information Systems Management: An Enterprise Architecture Approach

    Science.gov (United States)

    Noran, Ovidiu

    Environmental responsibility is fast becoming an important aspect of strategic management as the reality of climate change settles in and relevant regulations are expected to tighten significantly in the near future. Many businesses react to this challenge by implementing environmental reporting and management systems. However, the environmental initiative is often not properly integrated in the overall business strategy and its information system (IS) and as a result the management does not have timely access to (appropriately aggregated) environmental information. This chapter argues for the benefit of integrating the environmental management (EM) project into the ongoing enterprise architecture (EA) initiative present in all successful companies. This is done by demonstrating how a reference architecture framework and a meta-methodology using EA artefacts can be used to co-design the EM system, the organisation and its IS in order to achieve a much needed synergy.

  17. Decision Support System and Customer Relationship Management as Components of the Cybernetic System Enterprise

    Directory of Open Access Journals (Sweden)

    Ruxandra MISDOLEA

    2010-01-01

    Full Text Available This study analyzes the role played by the information system and its component, the software system, in a larger system - the Enterprise. In this context, the paper focuses on the structure of Decision Support System and Customer Relationship Management and their benefits in the functioning of the global system, by examining the conditions of implementation of these tools in the organization. We will show that used independently these tools offer reduced services, but when interconnected, they become a very powerful tool for command and control. Viability, evolution and autonomy requested by users for their information system are obtained more easily by a systemic-cybernetic approach to the Enterprise.

  18. The Conceptual Framework of Innovation Development in the Enterprise Management System

    Directory of Open Access Journals (Sweden)

    Bondarenko Svitlana A.

    2016-05-01

    Full Text Available The aim of the article is to define the main conceptual framework of innovation development in the enterprise management system on the basis of the systemic approach. The current state of the innovation activity of industrial enterprises and results of introducing innovations in Ukraine have been analyzed, which revealed the absence of an effective system of innovation activity at enterprises. This results from insufficient financial resources, lack of motivation for the enterprise to introduce innovations, unpreparedness of resource provision of innovation process, unformed specific competences for the innovation activity. Besides, the vague state policy on innovation development, lack of efficient mechanisms for its stimulation and provision hinder the practical implementation of the innovation development system at enterprises. The author’s study of modern concepts of innovation development allowed to specify the author’s concept of innovation development in the system of enterprise management. It is proved that management of the enterprise innovation activity is a separate type of management activity and requires an appropriate support. The innovation system including functional, process and executive units is presented as a dynamic model of the enterprise innovation activity. The proposed conceptual approaches give a generalized idea about the place of innovation development in the system of enterprise management

  19. Accounting Information Systems for Decision Making

    NARCIS (Netherlands)

    Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

    2013-01-01

    ​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

  20. A system of health accounts 2011

    National Research Council Canada - National Science Library

    2011-01-01

    .... As demands for information increase and more countries implement and institutionalize health accounts according to the system, the data produced are expected to be more comparable, more detailed...

  1. Operational advanced materials control and accountability system

    International Nuclear Information System (INIS)

    Malanify, J.J.; Bearse, R.C.; Christensen, E.L.

    1980-01-01

    An accountancy system based on the Dynamic Materials Accountability (DYMAC) System has been in operation at the Plutonium Processing Facility at the Los Alamos Scientific Laboratory (LASL) since January 1978. This system, now designated the Plutonium Facility/Los Alamos Safeguards System (PF/LASS), has enhanced nuclear material accountability and process control at the LASL facility. The nondestructive assay instruments and the central computer system are operating accurately and reliably. As anticipated, several uses of the system have developed in addition to safeguards, notably scrap control and quality control. The successes of this experiment strongly suggest that implementation of DYMAC-based systems should be attempted at other facilities. 20 refs

  2. Multicriteria Early Warning System of Enterprises against the Bankruptcy Risk

    Directory of Open Access Journals (Sweden)

    Tomasz Korol

    2010-12-01

    Full Text Available This article is devoted to the issue of forecasting the bankruptcy risk of the enterprises. In the article author compares the effectiveness of multicriteria early warning system with the traditional discriminant analysis model of forecasting the risks of bankruptcy of companies. In the conducted research author has used data on 185 companies listed on the Warsaw Stock Exchange Market. This population of firms was divided into learning and testing setdata. Each company has been analyzed using the absolute values of 14 financial ratios and the dynamics of change of these ratios. Additionally, author has used the macroeconomic variables in developed multicriteria system. The author’s developed models are characterized by high efficiency. These studies are the first attempt to use fuzzy logic to predict the bankruptcy of companies in Poland and one of the first in the world. Obtained results demonstrate the great potential of this method.  

  3. The Emergence of Enterprise Systems Management - A Challenge to the IS Curriculum

    DEFF Research Database (Denmark)

    Møller, Charles; Kræmmergaard, Pernille; Rikhardsson, Pall M.

    This paper proposes four cornerstones of a future Information Systems curriculum. It analyzes the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage resulting ...

  4. The Role of Ontologies for Designing Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Gheorghe NEGOESCU

    2010-08-01

    Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

  5. MODELING AND STRUCTURING OF ENTERPRISE MANAGEMENT SYSTEM RESORT SPHERE BASED ON ELEMENTS OF NEURAL NETWORK THEORY: THE METHODOLOGICAL BASIS

    Directory of Open Access Journals (Sweden)

    Rena R. Timirualeeva

    2015-01-01

    Full Text Available The article describes the methodology of modeling andstructuring of business networks theory. Accounting ofenvironmental factors mega-, macro- and mesolevels, theinternal state of the managed system and the error management command execution by control system implemented inthis. The proposed methodology can improve the quality of enterprise management of resort complex through a moreflexible response to changes in the parameters of the internaland external environments.

  6. The implementing of the CO2 quotas system most of the enterprises reduced their emissions intensity

    International Nuclear Information System (INIS)

    2007-05-01

    In 2005, first year of its implementing, the system of the european CO 2 exchange quotas concerned 600 enterprises in France. For 20 euros the ton of CO 2 , the allocated quotas represent 1,2% of the enterprises turnover. But the repartition appears very disparate in accordance with the sectors and the enterprise size. The authors presents the system and analyze the results for the year 2005 in France showing that main of the enterprises exceed the quotas allocation. (A.L.B.)

  7. ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2016-08-01

    Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

  8. Considerations on Accounting Intelligent Systems Importance

    Directory of Open Access Journals (Sweden)

    2007-01-01

    Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

  9. Improving enterprise system support - a case-based approach

    DEFF Research Database (Denmark)

    Wognum, P.M.; Krabbendam, J.J.; Buhl, Henrik

    2004-01-01

    partly been achieved. In the literature many explanations can be found for insufficient or failing implementation efforts. A large part of the problems encountered appears to be human and organisational in nature, while it has been stressed that implementing an enterprise system requires and involves...... organisational change. Success and failure factors and do's and don'ts, as can be found in the literature, provide necessary, but not sufficient, preconditions for starting an implementation project. The complexity of such a project makes full anticipation and control of potential problems impossible...... and context. Through statistical analysis, interesting context differences have been identified, which may also help in further refining the advice. Initial validation results are promising....

  10. Comparative characteristics of the enterprise management concepts within the system of its innovation activity

    OpenAIRE

    Захаркін, Олексій Олександрович

    2015-01-01

    In this article the questions of the different management approaches (functional, process, systematical, structural, value, and project) usage within the innovation activity of the enterprise are examined. It is marked that the enterprise choice of the basic concept which will be the basis of its management system must fully provide the achievement of goals, which are of the primary importance for the enterprise in present and in future, adjust with the peculiarities of its manufacturing and ...

  11. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Andreea C. BENDOVSCHI

    2015-04-01

    Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

  12. Enterprise Architecture beyond the Enterprise

    DEFF Research Database (Denmark)

    Tambo, Torben

    2017-01-01

    of this discipline is the topic of this paper. This paper is taking a point of departure in general theories of business-to-business relationships along with inter-organisational information systems, interoperability and business ecosystems. The general theories are applied to the Extended Enterprise Architecture...... organisational boundaries. A case is presented of an enterprise engaging in technology-based business process integration that in turn is explicated as enterprise architecture initiatives with both more and less powerful partners. This paper underlines the necessity to be able to have EA spanning initiatives......As the most enterprises are relying on relations to other enterprises, it is relevant to consider enterprise architecture for inter-organisational relations particularly those relations involving technology. This has been conceptualised as Extended Enterprise Architecture, and a systematic review...

  13. 75 FR 4100 - Enterprise Income Verification (EIV) System-Debts Owed to PHAs and Terminations

    Science.gov (United States)

    2010-01-26

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-04] Enterprise Income Verification (EIV) System-Debts Owed to PHAs and Terminations AGENCY: Office of the Chief Information Officer... Following Information Title of Proposal: Enterprise Income Verification (EIV) System- Debts Owed to PHAs and...

  14. An Enterprise System and a Business Simulation Provide Many Opportunities for Interdisciplinary Teaching

    Science.gov (United States)

    Kreie, Jennifer; Shannon, James; Mora-Monge, Carlo A.

    2011-01-01

    Enterprise systems provide companies with centralized data management, business process support and integrated data flow between functional areas. Thanks to academic alliances offered by companies such as SAP, Oracle, Microsoft and others, universities can also take advantage of the integrated features of enterprise system to give business…

  15. Modelling mobile health systems: an application of augmented MDA for the extended healthcare enterprise

    NARCIS (Netherlands)

    Jones, Valerie M.; Rensink, Arend; Brinksma, Hendrik

    2005-01-01

    Mobile health systems can extend the enterprise computing system of the healthcare provider by bringing services to the patient any time and anywhere. We propose a model-driven design and development methodology for the development of the m-health components in such extended enterprise computing

  16. Methodology for Measuring the Complexity of Enterprise Information Systems

    Directory of Open Access Journals (Sweden)

    Ilja Holub

    2016-07-01

    Full Text Available The complexity of enterprise information systems is currently a challenge faced not only by IT professionals and project managers, but also by the users of such systems. Current methodologies and frameworks used to design and implement information systems do not specifically deal with the issue of their complexity and, apart from few exceptions, do not at all attempt to simplify the complexity. This article presents the author's own methodology for managing complexity, which can be used to complement any other methodology and which helps limit the growth of complexity. It introduces its own definition and metric of complexity, which it defines as the sum of entities of the individual UML models of the given system, which are selected according to the MMDIS methodology so as to consistently describe all relevant content dimensions of the system. The main objective is to propose a methodology to manage information system complexity and to verify it in practice on a real-life SAP implementation project.

  17. Salary Management System for Small and Medium-sized Enterprises

    Science.gov (United States)

    Hao, Zhang; Guangli, Xu; Yuhuan, Zhang; Yilong, Lei

    Small and Medium-sized Enterprises (SMEs) in the process of wage entry, calculation, the total number are needed to be done manually in the past, the data volume is quite large, processing speed is low, and it is easy to make error, which is resulting in low efficiency. The main purpose of writing this paper is to present the basis of salary management system, establish a scientific database, the computer payroll system, using the computer instead of a lot of past manual work in order to reduce duplication of staff labor, it will improve working efficiency.This system combines the actual needs of SMEs, through in-depth study and practice of the C/S mode, PowerBuilder10.0 development tools, databases and SQL language, Completed a payroll system needs analysis, database design, application design and development work. Wages, departments, units and personnel database file are included in this system, and have data management, department management, personnel management and other functions, through the control and management of the database query, add, delete, modify, and other functions can be realized. This system is reasonable design, a more complete function, stable operation has been tested to meet the basic needs of the work.

  18. Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Deni Iskandar

    2015-02-01

    Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

  19. Modernizing computerized nuclear material accounting systems

    International Nuclear Information System (INIS)

    Erkkila, B.H.; Claborn, J.

    1995-01-01

    DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

  20. Enterprise resource planning system implementation and success measurement : case study of a small to medium sized enterprise

    OpenAIRE

    Shaikh, N.

    2014-01-01

    It is widely believed that major financial benefits can be achieved by organisations implementing Enterprise Resource Planning software. It is also believed that such systems are a time consuming and a costly endeavour which can result in loss of resource and eventually failure of implementation. Furthermore not all companies have the technical competence or financial stability to take such a risk. Alternatively companies can be more modular in their approach in implementing...

  1. The Development Potential in the System of Potentials of an Industrial Enterprise

    Directory of Open Access Journals (Sweden)

    Shpak Sergiy O.

    2018-03-01

    Full Text Available The aim of the article is to clarify the content and formulate a methodologically rigorous definition of the concept of enterprise development as a key category of management theory for restructuring industrial enterprises that provides the basis for a constructive definition of the concept of development potential and its place in the system of enterprise potentials. It is substantiated that the interpretation of the concept of enterprise development that is consistent with the philosophical concept of development should accumulate the concepts of competitiveness of an enterprise, as the ability to generate an acceptable profit on a long-term basis; the potential of an enterprise, as the ability to perform its basic activity characterizing the cumulative result of such activity, its marginal opportunities; the role of the structure of the enterprise as a system in the formation of its ultimate capabilities (potentials. It is shown that these requirements are met by the definition of the development process as a process of a purposeful transfer of the enterprise to a qualitatively new state described by broader opportunities for generating profits under the forecast conditions. At the same time, the structural adaptation of the enterprise to the new operating conditions is a tool for realizing the development process, which indicates the equivalence of the concepts of structural adaptability of an enterprise and its development potential. It is substantiated that the competitiveness of an enterprise is determined by its economic potential and development potential, which form the highest level of the hierarchy of potentials, the construction of which is possible in the course of decomposition of these potentials into their components according to the type of activity of the enterprise.

  2. A Adequação dos Sistemas Enterprise Resources Planning (ERP para a Geração de Informações Contábeis Gerenciais de Natureza Intangível: um estudo exploratórioThe Adequacy of the Enterprise Resources Planning (ERP Systems for the Creation of Intangible Managerial Accounting Information: an exploratory studyLa Adecuación de los Sistemas Enterprise Resources Planning (ERP para Generar Informaciones Contables Gerenciales de Natureza Intangible: un estudio exploratorio

    Directory of Open Access Journals (Sweden)

    ALVES, Alex Serafim

    2008-06-01

    Full Text Available RESUMOO objetivo geral deste trabalho foi estudar a contribuição do ERP para a qualidade da informação contábil gerencial, por meio da percepção de gestores de grandes empresas brasileiras. Partiu-se do princípio que se vive em uma realidade empresarial caracterizada por um cenário mundial globalizado e competitivo no qual as informações a respeito do desempenho empresarial e sobre a avaliação dos ativos intangíveis são condições necessárias para a sobrevivência das empresas. A pesquisa do tipo exploratória está baseada em uma amostra composta por 37 gestores de grandes empresas brasileiras. A análise dos dados, tratados por meio do método qualitativo, permitiu verificar que a maioria das empresas da amostra (86% possui implantado um ERP e, também, que esse sistema é utilizado em combinação com outros softwares aplicativos. Os gestores, em sua maioria, consideraram-se satisfeitos com as informações geradas e relacionadas com as dimensões Tempo e Conteúdo. Porém, quanto à natureza qualitativa da informação, o ERP possibilitou alguma análise quando foi adotado o Balanced Scorecard, mas não foram obtidas informações capazes de se ter uma estimativa dos investimentos realizados nos ativos intangíveis. Esses resultados sugerem que nessas empresas os sistemas ERP não estão adequados para suportarem as decisões de natureza estratégica.ABSTRACTThe general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival of the companies. The research of the exploratory type is based on a sample of 37 managers of

  3. Some Aspects of using Web 2.0/Enterprise 2.0 Technologies in Accounting

    Directory of Open Access Journals (Sweden)

    Gianina MIHAI

    2014-08-01

    Full Text Available We are living in an era where Wikipedia already contains 30 million articles, YouTube gets 100 hours of video content uploaded every minute and news appear on blogs faster than in mass-media. We are already talking about the Twitter generation or the Facebook generation. A relevant example is that of the recent riots in the Arab World (Tunis, Syria, Libya, Egypt and Lebanon, where social platforms had a very important role in mobilizing and organizing participants, or the one of the riots in Chisinau in 2009, where, in spite of the fact that the media channels were censored, young Moldavians mobilized themselves and kept people updated on the events that took place with the help of the Twitter social network. Considering their major social impact, the unprecedented rate at which these technologies spread around the world and their tendency to be adopted by companies, we decided to try and clear out a few aspects regarding their use by large companies and especially by accounting departments and professional accountants.

  4. The Development of Enterprise Systems based on Cyber- Physical Systems Principles

    Directory of Open Access Journals (Sweden)

    Ioan Ştefan Sacală

    2014-12-01

    Full Text Available Research in the area of Cyber-Physical Systems (CPS and Internet of Things (IoT become, in the last 3 years a priority for both research entities and companies. Implementing Enterprise Systems based on the two paradigms is focused on merging real and virtual objects and thus deals with an increased degree of complexity. The aim of the present paper is to discuss an Enterprise Architecture and a Framework based on the integration of CPS and IoT technologies within Enterprise Systems. An important aspect is related to process mining implemented in two focus areas: the ability to generate business processes from data acquired from sensors and the ability to integrate sensor acquired data with existing business processes.

  5. Development of methodological tools for assessing enterprise credit worthiness taking into account off-balance sheet risks

    Directory of Open Access Journals (Sweden)

    N.G. Vygovska

    2017-12-01

    Full Text Available The article is devoted to the improvement of methodical tools for assessing the credit worthiness of enterprises’ legal entities taking into account the impact of off-balance-sheet risks on the definite integral class of a debtor-borrower. The authors substantiate that the non-accounting of off-balance sheet commitments in assessing the borrower’s credit worthiness leads to false managerial decisions on granting a loan and increasing the level of credit risk of the bank. The purpose of the article is to study the questions of methodical tools for assessing the credit worthiness of economic entities and develop directions for improving its analytical support taking into account the impact of off-balance-sheet risks. The object of the research is the analytical support for assessing the credit worthiness of a borrower-legal entity taking into account off-balance-sheet risks. The authors put forward and proved the hypothesis that, acting as the guarantor or principal of another enterprise, the assessment of the borrower's credit worthiness undergoes significant changes. The coefficient analysis of the methodological provision for assessing the borrower's credit rating by the current method number 351 is carried out, as a result of which the influence on the integral index and the debtor class is proved. When determining the reliability class of the borrower, the most affected are solvency ratios (especially for short-term loans and financial sustainability (for long-term loans to the borrower. The current methodology for defining these indicators does not take into account the effect of off-balance sheet risks, which is due to the use of financial reporting data, which does not include data on off-balance sheet instruments. The methodological support of credit-worthiness analysis is proposed, taking into account the impact of off-balance sheet risks on it. The prospects for further research should be formulated in the direction of improving the

  6. Le Liban dans la mondialisation Lebanon in Globalization. The Accounting Profession and Modernization of Enterprises

    Directory of Open Access Journals (Sweden)

    Élisabeth Longuenesse

    2010-12-01

    Full Text Available Dans les pays faiblement industrialisés, l’ouverture des marchés est synonyme d’alignement sur des normes de gestion et de contrôle issues des économies dominantes. Les réformes économiques ont des dimensions réglementaires et institutionnelles qui impliquent au premier chef les professionnels de la finance, de la comptabilité, de l’administration des entreprises. Les changements qui ont affect�� récemment le monde professionnel de l’expertise comptable et du contrôle des comptes dans les pays du Proche-Orient, révèlent la façon dont ces réformes sont portées et mises en œuvre par des professionnels qui s’en font les promoteurs actifs et éclairés, et en défendent la nécessité et l’intérêt pour l’économie nationale. Dans le cas du Liban, toutefois, la complexité du contexte politique et la force des solidarités segmentaires (familiales, locales, communautaires peuvent peser sur les décisions en matière de recrutement de la main-d’œuvre, ou d’affectation des ressources, loin de la rationalité économique postulée par l’orthodoxie économique libérale. Les questions habituelles concernant la diffusion des modèles de gestion doivent donc être reformulées en tenant compte des différences de contexte et d’enjeux.In a poorly industrialized country, opening markets is synonymous with an alignment of management and control standards issuing from dominant economies. The economic reforms have reglementary and institutional dimensions which first of all involve the professionals of finance, accounting and business administration. The changes which have recently affected the professional world of expert accounting and accountability control in Middle Eastern countries, reveals how these reforms are brought in and implemented by the professionals who are their most active and enlightened promotors, and who defend their necessity and interest for the national economy. Yet, in Lebanon’s case, the

  7. ERP systems selection in multinational enterprises: a practical guide

    Directory of Open Access Journals (Sweden)

    Moutaz Haddara

    2018-01-01

    Full Text Available The Enterprise Resource Planning (ERP system selection is an early phase in the ERP adoption process. When organizations evaluate an ERP, they commonly develop their own selection criteria that usually involve various system and vendor related factors. While the selection process is critical, however, there is an apparent research gap in literature. The ERP selection effort also focuses on the system’s fit with the organizational requirements and needs. Thus, the selection phase is critical, because if an organization chooses an unfit ERP, the whole project could be predestined to fail. This research provides an overview of an ERP selection process at an overseas branch office of a multinational company. The process employed a simple multi-attribute rating technique (SMART for evaluation. In addition, this research presents how cross-border data protection laws between the parent company and its branch have influenced the selection process. As the ERP system has been implemented successfully, the method and the selection factors have been proven adequate for the selection process.

  8. ERP II: a conceptual framework for next-generation enterprise systems?

    DEFF Research Database (Denmark)

    Møller, Charles

    2005-01-01

    proposes a conceptual framework for extended enterprise resource planning (ERP II). The aim of this model is to compile present ES concepts into a comprehensive outline of ERP II, thus composing a generic map and taxonomy for corporate-wide enterprise systems. Research limitations/implications - The paper...

  9. Results of Diagnostics as the Basis of Development of the System of Engineering Enterprise Marketing

    Directory of Open Access Journals (Sweden)

    Koiuda Vira O.

    2014-03-01

    Full Text Available The article considers actualisation of diagnostics of the marketing system (MS of an engineering enterprise as the most important sub-system of the enterprise and priority of use of the results of this diagnostics for improvement of development of MS and economic subject in general. It identifies main elements of results of assessment of MS of an engineering enterprise for building a model of its development as an enterprise component in the market competitive environment. It characterises components of analysis of the results: enterprise MS assessment by selected objects of assessment (product, price, sales, promotion, and organisational structure of the marketing system; generalised assessment of MS; detection of influence of latent factors upon the marketing activity; and modelling stable functioning and development of engineering enterprise MS. Quality of these results significantly depends on information provision of the engineering enterprise MS and is a basis for development of a set of measures for increasing efficiency of functioning of the system at the enterprise under conditions of activation of its marketing activity.

  10. Configurations of corporate strategy systems in knowledge-intensive enterprises : an explorative study

    NARCIS (Netherlands)

    Kemp, J.L.C.

    2006-01-01

    This research focuses on the specific contexts of knowledge-intensive enterprises (KIE). Knowledge-intensive enterprises are defined as purposeful, living systems with mainly knowledge workers in the primary process or at least in the technical staff when this has a dominant influence on the

  11. Inter-Enterprise Planning of Manufacturing Systems Applying Simulation with IPR Protection

    Science.gov (United States)

    Mertins, Kai; Rabe, Markus

    Discrete Event Simulation is a well-proved method to analyse the dynamic behaviour of manufacturing systems. However, simulation application is still poor for external supply chains or virtual enterprises, encompassing several legal entities. Most conventional simulation systems provide no means to protect intellectual property rights (IPR), nor methods to support cross-enterprise teamwork. This paper describes a solution to keep enterprise models private, but still provide their functionality for cross-enterprise evaluation purposes. Applying the new modelling system, the inter-enterprise business process is specified by the user, including a specification of the objects exchanged between the local models. The required environment for a distributed simulation is generated automatically. The mechanisms have been tested with a large supply chain model.

  12. AKRO/SF: Catch Accounting System (CAS)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...

  13. Development of nuclear material accountancy control system

    International Nuclear Information System (INIS)

    Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

    1992-01-01

    PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)

  14. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  15. Education in Accounting Using an Interactive System

    Directory of Open Access Journals (Sweden)

    Bogdan Patrut

    2010-04-01

    Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

  16. On domain modelling of the service system with its application to enterprise information systems

    Science.gov (United States)

    Wang, J. W.; Wang, H. F.; Ding, J. L.; Furuta, K.; Kanno, T.; Ip, W. H.; Zhang, W. J.

    2016-01-01

    Information systems are a kind of service systems and they are throughout every element of a modern industrial and business system, much like blood in our body. Types of information systems are heterogeneous because of extreme uncertainty in changes in modern industrial and business systems. To effectively manage information systems, modelling of the work domain (or domain) of information systems is necessary. In this paper, a domain modelling framework for the service system is proposed and its application to the enterprise information system is outlined. The framework is defined based on application of a general domain modelling tool called function-context-behaviour-principle-state-structure (FCBPSS). The FCBPSS is based on a set of core concepts, namely: function, context, behaviour, principle, state and structure and system decomposition. Different from many other applications of FCBPSS in systems engineering, the FCBPSS is applied to both infrastructure and substance systems, which is novel and effective to modelling of service systems including enterprise information systems. It is to be noted that domain modelling of systems (e.g. enterprise information systems) is a key to integration of heterogeneous systems and to coping with unanticipated situations facing to systems.

  17. Examining Technology, Structure and Identity During an Enterprise System Implementation

    Energy Technology Data Exchange (ETDEWEB)

    Alvarez, Rosio

    2008-11-12

    This paper presents a longitudinal study of an Enterprise System (ES) implementation by critically examining the discursive context in which an ES implementation unfolds. The findings show that users strongly supported the ES in the earlier stage of implementation when the technology was an imaginary phenomenon. However, in later stages, when the technology is in use, user support was not consistent. In this phase the ES produces loss of control and an inability to function as an arbiter of fairness (in allocating resources associated with the system) thereby directly challenging existing professional identities and roles. These outcomes, in turn, generate acts of resistance on the part of workers. Users reach inside the technology and reshape it by devising creative workarounds that produce a sense of reskilling to counter the deskilling produced by the loss of control and power. The analysis also shows that an ES is a complex social phenomenon that is intricately linked to and complicit in shaping organizational structure and identity. In particular this study shows how technology, structure, and identity are in a mutually constitutive relationship.

  18. Product-driven Enterprise Interoperability for Manufacturing Systems Integration

    OpenAIRE

    Dassisti , Michele; Panetto , Hervé; Tursi , Angela

    2006-01-01

    International audience; The “Babel tower effect”, induced by the heterogeneity of applications available in the operation of enterprises brings to a consistent lack of “exchangeability” and risk of semantic loss whenever cooperation has to take place within the same enterprise. Generally speaking, this kind of problem falls within the umbrella of interoperability between local reference information models .This position paper discuss some idea on this field and traces a research roadmap to ma...

  19. The emergence of enterprise systems management: a challenge to the IS curriculum

    DEFF Research Database (Denmark)

    Møller, Charles; Kræmmergaard, Pernille; Rikhardsson, Pall M.

    2006-01-01

    This paper proposes four cornerstones of a future Information Systems (IS) curriculum. It analyses the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage...... resulting in the emergence of Enterprise Systems Management (ESM). ESM calls for new competences and consequently represents new challenges to the IS curriculum. The paper outlines potential teaching issues and discusses the impact on the IS curriculum. Finally the paper suggests ways of approaching...

  20. Supporting BPMN choreography with system integration artefacts for enterprise process collaboration

    NARCIS (Netherlands)

    Nie, H.; Lu, X.; Duan, H.

    2014-01-01

    Business Process Model and Notation (BPMN) choreography modelling depicts externally visible message exchanges between collaborating processes of enterprise information systems. Implementation of choreography relies on designing system integration solutions to realise message exchanges between

  1. Processing approach to introduction of the information systems management at the machine building enterprises

    OpenAIRE

    Netreba, I.

    2010-01-01

    The article is devoted to deepening of organization aspects of introduction the information systems management at the enterprise. The necessity of processing application of introduction the information systems management is based.

  2. Methodological Approaches to Designing Integrated Systems of Management of Food Service Enterprises

    Directory of Open Access Journals (Sweden)

    Yatsun Leonid M.

    2016-02-01

    Full Text Available The article presents materials of studying the processes of designing functions and structures of management of food service enterprises by criteria of composition of the enterprise objectives, their participation in the integration process of production, sales and organization of consumption of food products and services. There have been defined a qualimetric estimation of parameters for enterprises of different size by types of tasks — manufacture of products, marketing activities, customer service, personnel management, etc. Balance schemes of the production and economic system of enterprises regarding cost components and output of food products and services have been developed. The integrated approaches to designing management systems of food service enterprises on the basis of coordination of parameters of the target, linear, functional and resource subsystems have been proposed.

  3. The Budgeting as an Instrument of the Financial Planning System of Industrial Enterprises

    Directory of Open Access Journals (Sweden)

    Fedorenko Iryna A.

    2018-02-01

    Full Text Available The article is concerned with generalization of conceptual aspects of budgeting at industrial enterprise. The existing approaches of researchers to the essence of the concept of «budgeting» have been systematized. The subject, object, purpose, tasks, principles, and functions of the budgeting process have been defined. As a result of the research, the budgeting system and the stages of budgetary planning at the industrial enterprise have been structured in detail. The role and possibilities of budgeting for effective management of financial and economic activity of industrial enterprises have been clarified. Also the negative features of budgeting are described, which can affect the efficiency of its implementation in the practice of industrial enterprises. Directions for improvement of budgeting system at industrial enterprises have been defined.

  4. Performance analysis of nuclear materials accounting systems

    International Nuclear Information System (INIS)

    Cobb, D.D.; Shipley, J.P.

    1979-01-01

    Techniques for analyzing the level of performance of nuclear materials accounting systems in terms of the four performance measures, total amount of loss, loss-detection time, loss-detection probability, and false-alarm probability, are presented. These techniques are especially useful for analyzing the expected performance of near-real-time (dynamic) accounting systems. A conservative estimate of system performance is provided by the CUSUM (cumulative summation of materials balances) test. Graphical displays, called performance surfaces, are developed as convenient tools for representing systems performance, and examples from a recent safeguards study of a nuclear fuels reprocessing plant are given. 6 refs

  5. THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei GUINEA

    2016-12-01

    Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

  6. AN ANALYSIS OF EMPLOYEE MOTIVATION SYSTEMS IN POMERANIAN ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Michał Igielski

    2017-12-01

    Full Text Available Purpose. Effective business management allows taking action in line with one’ mission and strategic goals. In the 21st century, it is becoming a priority for organizations, regardless of the size of its operations, to facilitate the work of the personnel. Human capital is the driving force behind the company’s development and has a significant impact on its competitive position, and the motivation of employees is an integral part of a well-functioning company. How will motivated employees reflect on the performance and profits of the business. Therefore, the purpose of the study is to analyze incentive systems in Pomeranian enterprises and to identify the most effective motivators for their staff. Methodology. The research objectives will be achieved by analyzing the available theory and conclusions from the author’s empirical research conducted in 2017. Its primary objective was to determine the extent of application of the concept of human capital management in the audited entities and to identify the main determinants (including barriers of its development. The study was designed as a general standardized questionnaire describing the study subject, as well as individual interviews with 600 respondents. Findings. The analyses have clearly shown human capital to build competitive advantage in the examined entities. It has also been shown that effective motivation through non-pay elements is only possible if the staff are satisfied with their pay.

  7. Concept-based query language approach to enterprise information systems

    Science.gov (United States)

    Niemi, Timo; Junkkari, Marko; Järvelin, Kalervo

    2014-01-01

    In enterprise information systems (EISs) it is necessary to model, integrate and compute very diverse data. In advanced EISs the stored data often are based both on structured (e.g. relational) and semi-structured (e.g. XML) data models. In addition, the ad hoc information needs of end-users may require the manipulation of data-oriented (structural), behavioural and deductive aspects of data. Contemporary languages capable of treating this kind of diversity suit only persons with good programming skills. In this paper we present a concept-oriented query language approach to manipulate this diversity so that the programming skill requirements are considerably reduced. In our query language, the features which need technical knowledge are hidden in application-specific concepts and structures. Therefore, users need not be aware of the underlying technology. Application-specific concepts and structures are represented by the modelling primitives of the extended RDOOM (relational deductive object-oriented modelling) which contains primitives for all crucial real world relationships (is-a relationship, part-of relationship, association), XML documents and views. Our query language also supports intensional and extensional-intensional queries, in addition to conventional extensional queries. In its query formulation, the end-user combines available application-specific concepts and structures through shared variables.

  8. Integration of the enterprise electronic health record and anesthesia information management systems.

    Science.gov (United States)

    Springman, Scott R

    2011-09-01

    Fewer than 5% of anesthesia departments use an electronic medical record (EMR) that is anesthesia specific. Many anesthesia information management systems (AIMS) have been developed with a focus only on the unique needs of anesthesia providers, without being fully integrated into other electronic health record components of the entire enterprise medical system. To understand why anesthesia providers should embrace health information technology (HIT) on a health system-wide basis, this article reviews recent HIT history and reviews HIT concepts. The author explores current developments in efforts to expand enterprise HIT, and the pros and cons of full enterprise integration with an AIMS. Copyright © 2011 Elsevier Inc. All rights reserved.

  9. Cost Accounting System for fusion studies

    International Nuclear Information System (INIS)

    Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

    1985-12-01

    A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

  10. Cost Accounting System for fusion studies

    Energy Technology Data Exchange (ETDEWEB)

    Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

    1985-12-01

    A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

  11. Diagnostics of the Enterprise Export Potential

    Directory of Open Access Journals (Sweden)

    Skrynkovskyy Ruslan M.

    2016-11-01

    Full Text Available The aim of the article is to form and develop theoretical and methodological foundations for diagnostics of the enterprise export potential, which should be understood as a process of identification, analysis and assessment of the level of potential possibility and readiness of the enterprise to implement export activities taking into account the impact of interrelated internal variables (goals, technology, structure, tasks, educational and professional potential of the staff and factors of the enterprise external environment (customers, competitors, suppliers, intermediaries, contact audience, etc. in order to ensure a qualitatively new level of its development and formation of its prospects. It is determined that the key business indicators of the system for diagnostics of enterprise export potential are: the level of enterprises competitiveness in the international (global market; the level of competitiveness of enterprise products; the level of competitiveness of enterprise export products; the level of enterprise resource opportunities; the level of enterprise export performance. Prospects for further research in this direction are to develop a classification (specifically detailed list of objectives of the enterprise diagnostics by the level of detail (element, partial, complex, taking into account diagnostics of export potential of the enterprise as part of diagnostic objective.

  12. US national material control and accounting system

    International Nuclear Information System (INIS)

    Smith, C.N.

    1984-01-01

    The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

  13. [A simplified occupational health and safety management system designed for small enterprises. Initial validation results].

    Science.gov (United States)

    Bacchi, Romana; Veneri, L; Ghini, P; Caso, Maria Alessandra; Baldassarri, Giovanna; Renzetti, F; Santarelli, R

    2009-01-01

    Occupational Health and Safety Management Systems (OHSMS) are known to be effective in improving safety at work. Unfortunately they are often too resource-heavy for small businesses. The aim of this project was to develop and test a simplified model of OHSMS suitable for small enterprises. The model consists of 7 procedures and various operating forms and check lists, that guide the enterprise in managing safety at work. The model was tested in 15 volunteer enterprises. In most of the enterprises two audits showed increased awareness and participation of workers; better definition and formalisation of respon sibilities in 8 firms; election of Union Safety Representatives in over one quarter of the enterprises; improvement of safety equipment. The study also helped identify areas where the model could be improved by simplification of unnecessarily complex and redundant procedures.

  14. Enterprise Architecture Modeling of Core Administrative Systems at KTH : A Modifiability Analysis

    OpenAIRE

    Rosell, Peter

    2012-01-01

    This project presents a case study of modifiability analysis on the Information Systems which are central to the core business processes of Royal Institution of Technology in Stockholm, Sweden by creating, updating and using models. The case study was limited to modifiability regarding only specified Information Systems. The method selected was Enterprise Architecture together with Enterprise Architecture Analysis research results and tools from the Industrial Information and Control Systems ...

  15. Planning Approach to Organisational and Methodical Provision of Formation and Functioning of Logistic Systems of Enterprises

    OpenAIRE

    Kolodizyeva Tetyana O.; Panasyants Hanna S.

    2013-01-01

    The article analyses factors of external and internal environment of enterprises that influence the process of formation of logistic systems and justifies expediency of use of the planning approach to development of the organisational and methodical provision of functioning of logistic systems of enterprises. The article offers to conduct development of organisational and methodical provision of formation of functioning of logistic systems with the use of not one but several methodological ap...

  16. Enabling Support of Collaborative Cross-enterprise Business Processes for Legacy ERP Systems

    Directory of Open Access Journals (Sweden)

    Gundars Alksnis

    2015-04-01

    Full Text Available In order to create innovative business products, share knowledge between people and businesses, or increase the control and quality of services, more and more often enterprise business processes involve in collaborations by delegating or providing some pieces of work to other enterprises. Necessity to cooperate in the cross-enterprise setting leads to Collaborative Business Processes (CBPs. The difference between CBPs and Business Processes (BPs is in the decentralized coordination, flexible backward recovery, participants notification about the state, efficient adaptability to changes, presence of multiple information systems, and individual authorization settings. In the paper we consider a specific case of CBPs where multiple collaborating partners use Enterprise Resource Planning (ERP system of the same vendor. The vendor can see (e.g., monitor the changes of data elements, but does not have explicit process awareness in the ERP system to support flow of activities in the cross-enterprise setting. The paper also discusses different settings of cross-enterprise CBP and shows simplified enterprise models behind the vendor possibilities to positively impact collaborative processes. The restrictions of the vendor are implicit information flows in BP, diversity of ERP integrations with third party Information Systems (IS, the lack of mechanisms for monitoring BP instances, backward recovery, user notification about the current state and tasks, and inability to make explicit changes in customers’ ISs.

  17. Enterprise System Adaptation: a Combination of Institutional Structures and Sensemaking Processes

    DEFF Research Database (Denmark)

    Svejvig, Per; Jensen, Tina Blegind

    2009-01-01

    In this paper we set out to investigate how an Enterprise System (ES) adaptation in a Scandinavian high-tech organization, SCANDI, can be understood using a combination of institutional and sensemaking theory. Institutional theory is useful in providing an account for the role that the social...... and historical structures play in ES adaptations, and sensemaking can help us investigate how organizational members make sense of and enact ES in their local context. Based on an analytical framework, where we combine institutional theory and sensemaking theory to provide rich insights into ES adaptation, we...... show: 1) how changing institutional structures provide a shifting context for the way users make sense of and enact ES, 2) how users' sensemaking processes of the ES are played out in practice, and 3) how sensemaking reinforces institutional structures....

  18. Refinement and User Acceptance Test of Accounting Information System for Restaurants SMEs

    OpenAIRE

    Lana Sularto

    2016-01-01

    This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...

  19. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

    Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

  20. The role of enterprise systems in supply chain networks: a taxonomy of supply chain strategies

    DEFF Research Database (Denmark)

    Møller, Charles

    2006-01-01

    in the supply chain and to choose the right supply chain strategy. The work is based on a comprehensive study of the Supply Chain Management (SCM) and Enterprise Resource Planning (ERP) literature and the study suggests that there is an emerging new research potential for Enterprise Systems (ES) in the supply......This paper proposes a taxonomy for supply chain integration strategies. The taxonomy is based on the contingencies of supply chain network coupling and the Extended Enterprise Systems (EES) architecture in the supply chain. The purpose of this model is to map the portfolio of relations...

  1. Operational analysis of the tailings bund wall drainage system at mirny ore mining and processing enterprise

    Directory of Open Access Journals (Sweden)

    Aniskin Nikolay Alekseevich

    2016-12-01

    Full Text Available Issues of environmental safety of tailings of ore mining and processing enterprises are considered; parameters of drainage of bund walls are of great significance for the environmental safety. Description of the bund wall of Mirny ore mining and processing enterprise and the tailings filling layouts are given. Results of field observation and model study of the tailings bund wall drainage system at Mirny ore mining and processing enterprise are presented. The drainage system rebuilding project analysis was performed. Proposals for its improvement were set forward.

  2. Energy accounting and optimization for mobile systems

    Science.gov (United States)

    Dong, Mian

    Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

  3. Research on group enterprise multimedia information publishing system

    Directory of Open Access Journals (Sweden)

    Zhimin Dong

    2017-01-01

    Full Text Available A electric power group enterprises to actively explore the innovation of enterprise culture management, making full use of modern information and communication technologies, construction of trans-regional multimedia information publishing platform. Construction of a municipal pilot units in Group region, for example, through consolidation, Office LANs, corporate networks in electric power communication network, cable TV network, realized with pictures, video, PPT, FLASH animations, WORD documents, WEB pages, video conference streams, radio, television, and other media as the carrier’s digital communications.

  4. OPTIMIZING THE DESIGN OF THE SYSTEMS OF INFORMATION PROTECTION IN AUTOMATED INFORMATIONAL SYSTEMS OF INDUSTRIAL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    I. E. L'vovich

    2014-01-01

    Full Text Available Summary. Now to increase of indicators of efficiency and operability of difficult systems apply an automation equipment. The increasing role of information which became universal goods for relationship between various structures is noted. The question of its protection becomes the most actual. Special value is allocated for optimum design at creation of systems of the protection, allowing with the greatest probability to choose the best decisions on a set of alternatives. Now it becomes actual for the majority of the industrial enterprises as correctly designed and introduced system of protection will be pledge of successful functioning and competitiveness of all organization. Stages of works on creation of an information security system of the industrial enterprise are presented. The attention is focused on one of the most important approaches to realization of optimum design – multialternative optimization. In article the structure of creation of system of protection from the point of view of various models is considered, each of which gives an idea of features of design of system as a whole. The special attention is paid to a problem of creation of an information security system as it has the most difficult structure. Tasks for processes of automation of each of design stages of system of information security of the industrial enterprises are designated. Idea of each of stages of works is given at design of system of protection that allows to understand in the best way internal structure of creation of system of protection. Therefore, it is given the chance of evident submission of necessary requirements to creation of a reliable complex of information security of the industrial enterprise. Thereby it is given the chance of leveling of risks at early design stages of systems of protection, the organization and definition of necessary types of hardware-software complexes for future system.

  5. Audit trails in an online accountability system

    International Nuclear Information System (INIS)

    Jamison, C.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system

  6. Audit trails in an online accountability system

    International Nuclear Information System (INIS)

    Jamison, C.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig

  7. Patterns of enterprise system implementation - the case of Chinese aerospace corporate transformation

    NARCIS (Netherlands)

    Ma, Xiaofeng

    2008-01-01

    This dissertation aims to identify patterns in the managerial processes during an enterprise system implementation (ESI) period. An ESI remains a notorious challenge. In most cases, it concurrently involves business strategy change, organizational change, and technical innovation. This dissertation

  8. Characteristics of Company Accounting Information System

    Directory of Open Access Journals (Sweden)

    Marija Tokić

    2011-12-01

    Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

  9. Regulation of the Bulgarian accounting system and its future perspectives

    Directory of Open Access Journals (Sweden)

    Snejana Basheva

    2015-09-01

    Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

  10. The innovation and practice of management improved by integration management information system in nuclear enterprise

    International Nuclear Information System (INIS)

    Zhang Fan; Cheng Lihong; Li Qisheng; Ge Zhengfa

    2012-01-01

    This article expounds that Hunan Taohuajiang Nuclear Power Company generally programs the route of company's core business and implements its integration through referencing the experience of informationization construction of other enterprises at the beginning of the foundation of this company, and summarizes the experience of system construction and analyses the innovation and signification of the integrative management information system to the nu- clear power enterprise management from data unified, resources sharing and business electronic and the management improvement of this company. (authors)

  11. Place of Budget Management in the General System of Trade Enterprise Management

    OpenAIRE

    Kravchenko Olena S.; Brahina Olha S.

    2014-01-01

    The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a numbe...

  12. Previously Identified Deficiencies Not Corrected in the General Fund Enterprise Business System Program

    Science.gov (United States)

    2011-06-15

    Army AAA Report No. A-2009-0226- FFM , “Examination of Federal Financial Management Improvement Act Compliance - Test Validation General Fund Enterprise...Business System Release 1.2,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System - Federal Financial...Management Improvement Act Compliance Examination of Release 1.3 Functionality,” September 30, 2009 AAA Report No. A-2009-0232- FFM , “General Fund

  13. Use of innovative control systems in maintenance of a sustainable development of the industrial enterprise

    Directory of Open Access Journals (Sweden)

    2013-10-01

    Full Text Available Instability of the economic environment causes of increase of adaptive characteristics of the enterprise that leads to introduction of the advanced innovative control systems. Innovative management assumes accumulation of the newest tools of the operation of business applied in world practice. The problem of the manager in this case consists in formation of such industrial system which will provide a sustainable development of the industrial enterprise in the long-term period.

  14. Application of fuzzy inference system to increase efficiency of management decision-making in agricultural enterprises

    OpenAIRE

    Balanovskаya, Tetiana Ivanovna; Boretska, Zoreslava Petrovna

    2014-01-01

    Application of fuzzy inference system to increase efficiency of management decision- making in agricultural enterprises. Theoretical and methodological issues, practical recommendations on improvement of management decision-making in agricultural enterprises to increase their competitiveness have been intensified and developed in the article. A simulation example of a quality management system for agricultural products on the basis of the theory of fuzzy sets and fuzzy logic has been proposed...

  15. A Web Service Monitoring System for the Enterprise

    Directory of Open Access Journals (Sweden)

    Coimbatore S. Chandersekaran

    2012-04-01

    Full Text Available An enterprise that uses web services for the conduct of business can benefit from computer-based monitoring for its normal course of business. Services that are unavailable, delayed, inadequate, and/or provide poor or delayed information flow, all hinder or prevent the normal course of business. In extreme cases they may prevent business from being conducted. The proper performance of the service-oriented approach, the communication flow and the services themselves directly equate to the health and vitality of the enterprise. By health we mean, availability, performance, integrity, and reliability of web services. This paper reviews an agent based approach for web service monitoring in an enterprise environment. The agents create and collect information about the services. The paper also provides a definition of events that need to be monitored and the elements that should be recorded. Some information about critical events is time critical and should be sent as alerts to monitoring personnel for review and possible action. These processes are currently being implemented in a major defense enterprise.

  16. A systems approach to empowerment in manufacturing enterprises

    OpenAIRE

    McEwan, Anne Marie

    1999-01-01

    Business challenges posed by turbulcnt local and global operating conditions are driving the adoption of new manufacturing strategies. Employee empowerment is vicwcd as a key enabler of these strategies within manufacturing enterprises. Analysis of the empowerment literature revealed that empowerment is poorly conccptualiscd. Little empirical evidcncc exists on the factors that influence the rcalisation of empowerment in manufacturing production. Paralld analysis in other domai...

  17. Forming system of strategic innovation management at high-tech engineering enterprises

    Science.gov (United States)

    Ergunova, O. T.; Lizunkov, V. G.; Malushko, E. Yu; Marchuk, V. I.; Ignatenko, A. Yu

    2017-02-01

    The article considers the processes of forming the strategic system of innovative activity management at the enterprises of a high-tech mechanical engineering complex (MEC) that are traditionally decisive in shaping the economic base of Russia. The authors proposed a method of designing a strategic system of innovative activity management at the MEC’s enterprises of the region which is based on the consideration of means and opportunities of the enterprise to implement intellectual activity. The proposed methodology and the empirical results constituted a ground for developing a system of strategic innovation management when performing the state-guaranteed order at the hi-tech MEC enterprises. Its implementation will help to reduce the level of uncertainty throughout the entire life cycle of an innovative activity product.

  18. Organization of information system of management accounting: from theory to practice

    Directory of Open Access Journals (Sweden)

    Bochulia Tatiana Vladimirovna

    2014-07-01

    Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

  19. Enterprise and system of systems capability development life-cycle processes.

    Energy Technology Data Exchange (ETDEWEB)

    Beck, David Franklin [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2014-08-01

    This report and set of appendices are a collection of memoranda originally drafted circa 2007-2009 for the purpose of describing and detailing a models-based systems engineering approach for satisfying enterprise and system-of-systems life cycle process requirements. At the time there was interest and support to move from Capability Maturity Model Integration (CMMI) Level One (ad hoc processes) to Level Three. The main thrust of the material presents a rational exposâe of a structured enterprise development life cycle that uses the scientific method as a framework, with further rigor added from adapting relevant portions of standard systems engineering processes. While the approach described invokes application of the Department of Defense Architectural Framework (DoDAF), it is suitable for use with other architectural description frameworks.

  20. Computer aided accountancy for tritium handling systems

    International Nuclear Information System (INIS)

    Spannagel, G.; Schmid, C.

    1993-03-01

    A program is presented which can be used in tritium bearing systems for inventory taking and accountancy purposes. In particular, a detailed description is given of the environment in which this program has been integrated. It is explained in which way a high user friendliness has been attained and which structures contribute to achieving the flexibility required. (orig.) [de

  1. Accounting Systems and the Electronic Office.

    Science.gov (United States)

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  2. Building Industry Enterprises Logistic System according to their Life-cycle and Organizational Adaptation

    Directory of Open Access Journals (Sweden)

    Natalya Voznenko

    2016-01-01

    Full Text Available This article presents a survey of the Ukrainian machinery-building industry enterprises performance in 2012-2014 due to the state of their logistic systems development and companies’ life-cycle stage. The review of existing theoretical approaches shows the range of possible criteria for evaluation at each level of the industry, enterprise and product. The conducted research evaluates the Ukrainian machinery-building industry and the companies that create that potential. The peculiarities of the organizational adaptation of the above mentioned enterprises and the developed recommendations will help to establish an adaptive management and gain enterprises’ market competitiveness.

  3. An Exploratory Study on the Critical Success Factors in the Implementation of Enterprise Resource Planning Systems in Venezuela

    Directory of Open Access Journals (Sweden)

    Leopoldo Colmenares

    2005-08-01

    Full Text Available This paper reports on an exploratory study, carried out in seven Venezuelan organizations who have successfully implemented an enterprise resource planning (ERP system. The data were collected by means of both a questionnaire and of conducted interviews to the seven project managers of the project of implementation of ERP systems in these enterprises. The purpose of the study was to know the perceptions the project managers, on aspects and activities of the process of implementing an ERP system and that are strongly correlated with the Critical Success Factors (FCE’s for this kind of projects. The FCE’s were identified in a deep revision of the literature. The questionnaire included, among others, questions on the top management support to the project, the process of selection of the system, team work implementation and the participation and training of the users. Additionally were identified the problems that organizations confronted during the implementation process. The study concludes that organizations must take care the elements that indicate the FCE’s, because them hit positively the project, additionally describe aspects, which must take into account the enterprises who are in the process to adopt an ERP system to facilitate its implementation.

  4. Information systems for the materials management department: stand-alone and enterprise resource planning systems.

    Science.gov (United States)

    2005-03-01

    Materials management information systems (MMISs) incorporate information tools that hospitals can use to automate certain business processes, increase staff compliance with these processes, and identify opportunities for cost savings. Recently, there has been a push by hospital administration to purchase enterprise resource planning (ERP) systems, information systems that promise to integrate many more facets of healthcare business. We offer this article to help materials managers, administrators, and others involved with information system selection understand the changes that have taken place in materials management information systems, decide whether they need a new system and, if so, whether a stand-alone MMIS or an ERP system will be the best choice.

  5. Minatom of Russia Situation and Crisis Center and the Automated Federal Information System for Nuclear Material Control and Accounting

    International Nuclear Information System (INIS)

    Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Heinberg, C.L.; Tynan, D.M.

    2001-01-01

    Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC and A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC and A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC and A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC and A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative

  6. Display of the information model accounting system

    Directory of Open Access Journals (Sweden)

    Matija Varga

    2011-12-01

    Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

  7. Integrated security systems design a complete reference for building enterprise-wide digital security systems

    CERN Document Server

    Norman, Thomas L

    2014-01-01

    Integrated Security Systems Design, 2nd Edition, is recognized as the industry-leading book on the subject of security systems design. It explains how to design a fully integrated security system that ties together numerous subsystems into one complete, highly coordinated, and highly functional system. With a flexible and scalable enterprise-level system, security decision makers can make better informed decisions when incidents occur and improve their operational efficiencies in ways never before possible. The revised edition covers why designing an integrated security system is essential a

  8. Materials accounting system for an IBM PC

    International Nuclear Information System (INIS)

    Bearse, R.C.; Thomas, R.J.; Henslee, S.P.; Jackson, B.G.; Tracy, D.B.; Pace, D.M.

    1986-01-01

    We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal

  9. Energy accounting in nuclear power systems

    International Nuclear Information System (INIS)

    Symonds, J.L.; Essam, P.; Stocks, K.

    1976-01-01

    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)

  10. Energy accounting in nuclear power systems

    International Nuclear Information System (INIS)

    Symonds, J.L.; Essam, P.; Stocks, K.

    1975-10-01

    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)

  11. ON THE ISSUE OF RATIONAL ORGANIZATION OF THE TEXTILE AND KNITWEAR ENTERPRISES HEAT AND POWER SUPPLY SYSTEM

    Directory of Open Access Journals (Sweden)

    V. N. Romaniuk

    2016-01-01

    Full Text Available The paper considers organization of the industrial enterprise heat and power supply system (HPSS, to be rational from the structure and flow parameter standpoint. Developing HPSS is one of the main lines of implementing energy-saving potential in volumes complying with dictates of the time on reducing the production cost energy component, which is especially vital for the light industry enterprises of Belarus. To reduce the complexity of the task the authors employ the hierarchical structure of HPSS. With regard to textile and knitwear enterprises, they show the irregularity of energy supply on the one hand, and of energy use on the other. The finishing departments of the specified enterprises ensure their thermo-technological status. It is proverbial that accomplished in terms of energy thermo-technological enterprises should not consume the electric energy produced in condensation electric power plants. Instead, for their production needs, they should use thermal energy and electricity generated in the CHP. At the same time, steam turbine CHPs of low power, and consequently of low initial parameters, cannot provide the required electrical and heat energy flow generation balance. The indicated circumstance among others accounts for prevalence of condensation electric power plants in the scheme of electrogenerating capacities that provide work for the light industry enterprises. And this leads to irregularity of their energy supply. Transition to gas CHPs with required scheme of the energy flow generation is associated primarily with creation of inherent generating sources, which in its turn poses a number of challenges on modification of the thermal treatment schemes of technological flows. The problem is solved in package with developing energy consumption of the finishing department as well as the entire enterprise. The study shows the capability of utilizing low pressure hot water alongside with steam, which paves the way to the recuperative

  12. The Place of Management of Production Stocks in the Enterprise Management System

    OpenAIRE

    Kuzmin Oleh Ye.; Melnyk Olha H.; Hanas Lyubov M.; Nodzhak Lyubov S.

    2017-01-01

    The article is concerned with the definition of peculiarities of management of production stocks within the management system of enterprise. The article thoroughly researches the essence and peculiarities of the process of management of production stocks as an economic category that, unlike existing interpretations, has allowed to specify semantic and functional content of the concept. Management of production stocks of enterprise is presented as a specific function of management in the enter...

  13. Inter organizational System Management for integrated service delivery: an Enterprise Architecture Perspective

    OpenAIRE

    Elmir, Abir; Elmir, Badr; Bounabat, Bouchaib

    2015-01-01

    Service sharing is a prominent operating model to support business. Many large inter-organizational networks have implemented some form of value added integrated services in order to reach efficiency and to reduce costs sustainably. Coupling Service orientation with enterprise architecture paradigm is very important at improving organizational performance through business process optimization. Indeed, enterprise architecture management is increasingly discussed because of information system r...

  14. Inserting environment into the national accounting system

    International Nuclear Information System (INIS)

    del Giudice, R.

    1992-01-01

    The article is an analysis of the problem of incorporating the environment in the national accounting system as an essential part of a country's revenue. Revenue is defined here as the value which is necessary for the prudent management of a nation's expenses and balances. After a first analysis of the importance of properly structuring national accounting systems, methods used in certain countries such as France, Japan and Germany were considered in order to single out the limitations and merits of these methods. The purpose is to find a standard method which would allow for comparison with the situation in various countries and, in this way, indicate directives for better management of the environment in all of its aspects

  15. Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2016-03-01

    Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

  16. Formation of the Regional System of Small and Medium Enterprises in the Current Economic Conditions

    Directory of Open Access Journals (Sweden)

    Sergey Aleksandrovich Korobov

    2016-10-01

    Full Text Available In connection with the growing importance of small and medium enterprises as a crucial element of innovation-oriented economy, the implementation of measures to support and promote small and medium enterprises at the regional level should be based on rational development of existing regional authorities’ resources. Therefore, for the development and adoption of effective (rational decisions in management development of small and medium business, it is important to use the cognitive tools of analysis – modern technologies of system analysis. The article assesses the government measures on the formation of a regional system of development of small and medium enterprises using 4 author’s criteria; provides a cognitive map of the interaction of resources at their development in the process of formation of regional system of development of small and medium enterprises; presents the algorithm of formation of regional system of small and medium business development. The study is based on comprehensive and comparative analysis of the state measures for formation of regional system of small and medium enterprises development in the context of the resource-oriented approach, graphical analysis in the framework of cognitive modeling causal relationships between existing regional authorities, resources, and stages of formation of regional system of development of small and medium enterprises in modern economic conditions, represented in the form of an algorithm. The author comes to the conclusion that the tools of cognitive analysis can be successfully applied in the formation of a regional system of development of small and medium enterprises, as they allow to provide the maximum socio-economic efficiency of harnessing the region’s resources.

  17. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  18. Enterprise Architecture beyond the Enterprise:Extended Enterprise Architecture Revisited

    OpenAIRE

    Tambo, Torben

    2017-01-01

    As the most enterprises are relying on relations to other enterprises, it is relevant to consider enterprise architecture for inter-organisational relations particularly those relations involving technology. This has been conceptualised as Extended Enterprise Architecture, and a systematic review of this discipline is the topic of this paper. This paper is taking a point of departure in general theories of business-to-business relationships along with inter-organisational information systems,...

  19. pLog enterprise-enterprise GIS-based geotechnical data management system enhancements.

    Science.gov (United States)

    2015-12-01

    Recent eorts by the Louisiana Department of Transportation and Development (DOTD) and the : Louisiana Transportation Research Center (LTRC) have developed a Geotechnical Information : Database, with a Geographic Information System (GIS) interface....

  20. Analysis of the Finance and Accounting Management in Enterprise%浅析对事业单位财务会计的管理

    Institute of Scientific and Technical Information of China (English)

    刘艳云

    2011-01-01

    随着市场经济的发展,我国现行事业单位财务会计管理出现了许多与现行事业单位会计业务不相适应的地方,因此事业单位应该不断调整会计处理原则和方法,使之与不断发展的经济业务相适应.本文就事业单位财务会计管理现状及存在的问题进行了深入的剖析,并就如何加强事业单位财务会计管理提出了可行性的意见和建议.%With the development of market economy, there have been many incompatible things between financial and accounting management and accounting business in our country, therefore the enterprise should constantly adjust accounting principles and methods to expand economy business. This paper analyzed status and existing problems of financial accounting management in enterprise, and come up with feasible advice and suggestions on how to strengthen the financial and accounting management.

  1. The enterprise-wide risk management system of CNNC Lanzhou Uranium Enrichment Co., Ltd

    International Nuclear Information System (INIS)

    Liu Yinliang; Li Xuehong; Zhao Zhifu

    2010-01-01

    This paper targeted at the enterprise-wide risk management system of CNNC Lanzhou uranium enrichment co., Ltd., combining the Central enterprise-wide risk management guidelines document, outlining the main content of the overall risk management system on target, structure, process, strategy, internal control, information and culture. And it provides specific measures in evaluation and monitoring to enhance the total risk management system of CNNC Lanzhou uranium co, ltd on the basis of following the principles of total risk management system. and provides proper insurance for the overall target of risk management. (authors)

  2. MANAGERIAL ACCOUNTING SYSTEM: UTILITY, PRACTICE, MANIPULATION, NORMALIZATION

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei GUINEA

    2017-05-01

    Full Text Available Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, except the efficiency one. In order to manage a more and more complex organization, located in an uncertain environment, managers require a permanent, real-time, information system. There is no longer sufficient the simple retrospective measurement of results, as there should be provided those instruments that support the decision making process throughout the strategic and operational processes. The implementation of a managerial accounting tool will always interact with the human behavioural dimension. In the initial stage, the actors of an organization will initially manifest reactions of difficult acceptance or even rejection. Each of them will adopt that behaviour which ensures the maximization of its own goals, even if these are, or not, convergent with the organizational objectives.

  3. Technical and organisational aspects in enterprise resource planning systems implementation: lessons from a Spanish public hospital

    Science.gov (United States)

    Escobar-Rodriguez, Tomas; Escobar-Pérez, Bernabe; Monge-Lozano, Pedro

    2014-09-01

    Public resources should always be managed efficiently, more so in times of crisis. Due to the specific characteristics of the healthcare sector, there is a need for special attention, especially in regards to hospitals. Administrators need useful tools to be able to efficiently manage available resources, such as enterprise resource planning (ERP) systems. Therefore, an analysis of the effects of their implementation and use in hospitals is valuable. This study has two purposes. One is to analyse the role ERP systems play in aiding the integration of hospital data, with focus on user satisfaction as well as possible resistance to change. The other purpose is to analyse the effects of implanting and using ERP systems in the hospital environment and identifying how certain variables influence the process, especially the existence of different organisational cultures. Results indicate that clinical information has become notably more integrated, despite the lack of flow in the economic-financial area. The heterogeneous nature of the different groups, clinical (Medical, Nursing) and non-clinical (Economic-Financial, Accounting), had a negative influence on the implementation process, and limited the integration of information as well as the system's performance.

  4. Costs in the agricultural enterprises in connection with controlling system

    OpenAIRE

    Lenka Hudáková Stašová

    2007-01-01

    We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis – high total own costs. We propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method instead of traditional calculation methods own costs. The principle of this Method lies in double-stage allocation of the own cost...

  5. The value of crop germplasm and value accounting system

    Institute of Scientific and Technical Information of China (English)

    WANG Xiaowei; DING Guangzhou; CHANG Ying

    2007-01-01

    The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

  6. Compare the Chinese and American Accounting Management System

    Institute of Scientific and Technical Information of China (English)

    刘晨

    2014-01-01

    Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

  7. Planning Approach to Organisational and Methodical Provision of Formation and Functioning of Logistic Systems of Enterprises

    Directory of Open Access Journals (Sweden)

    Kolodizyeva Tetyana O.

    2013-12-01

    Full Text Available The article analyses factors of external and internal environment of enterprises that influence the process of formation of logistic systems and justifies expediency of use of the planning approach to development of the organisational and methodical provision of functioning of logistic systems of enterprises. The article offers to conduct development of organisational and methodical provision of formation of functioning of logistic systems with the use of not one but several methodological approaches: situational, process, functional and planning. The conducted analysis allowed composing a basic project, which could be laid in the foundation of formation of a logistic system by any enterprise for meeting requirements of the planning triangle: content / borders, time, cost, taking into consideration the forth limitation – quality.

  8. The Modern Elements of the Management System of the Agrarian Business Enterprises

    Directory of Open Access Journals (Sweden)

    Fostolovych Valentyna A.

    2017-05-01

    Full Text Available The article provides an operation mechanism for the integrated management system that is recommended for the introduction at the enterprises of the agrarian business by means of principles, methods and tools of management system. An example of the modern element of the management system of the agricultural enterprises is the software product Soft.Farm. The article considers improving of the organizational structure of enterprises in the direction of formation of clusters of different forms and active implementing of an integrated management system with wide application of its principles (Deming principles, principle of continuous improvement of processes, zero defects principle, principle of collaboration, methods (teamwork method, quality function deployment (QFD, value analysis, failure modes and effects analysis (FMEA, SKO, SPC and structural elements (flowchart, Ishikawa diagram, Pareto chart, column chart, checklists, and control maps.

  9. The web-based information system for small and medium enterprises of Tomsk region

    Science.gov (United States)

    Senchenko, P. V.; Zhukovskiy, O. I.; Gritsenko, Yu B.; Senchenko, A. P.; Gritsenko, L. M.; Kovaleva, E. V.

    2017-01-01

    This paper presents the web enabled automated information data support system of small and medium-sized enterprises of Tomsk region. We define the purpose and application field of the system. In addition, we build a generic architecture and find system functions.

  10. Enterprise architecture for business success

    CERN Document Server

    Wijegunaratne, Inji; Evans-Greenwood, Peter

    2014-01-01

    Enterprise Architecture (EA) has evolved to become a prominent presence in today's information systems and technology landscape. The EA discipline is rich in frameworks, methodologies, and the like. However, the question of 'value' for business ;professionals remains largely unanswered - that is, how best can Enterprise Architecture and Enterprise Architects deliver value to the enterprise? Enterprise Architecture for Business Success answers this question. Enterprise Architecture for Business Success is primarily intended for IT professionals working in the area of Enterprise Architectu

  11. The science of autonomy: integrating autonomous systems with the ISR enterprise

    Science.gov (United States)

    Creech, Gregory S.

    2013-05-01

    Consider a future where joint, unmanned operations are the norm. A fleet of autonomous airborne systems conducts overwatch and surveillance for their land and sea brethren, accurately reporting adversary position and aptly guiding the group of autonomous land and sea warriors into position to conduct a successful takedown. Sounds a bit like science fiction, but reality is just around the corner. The DoD ISR Enterprise has evolved significantly over the past decade and has learned many a harsh lesson along the way. Autonomous system operations supporting the warfighter have also evolved, arguably to a point where integration into the ISR Enterprise is a must, in order to reap the benefits that these highly capable systems possess. Achieving meaningful integration, however, is not without its challenges. The ISR Enterprise, for example, is still plagued with "stovepipe" efforts - sufficiently filling a niche for an immediate customer need, but doing little to service the needs of the greater enterprise. This paper will examine the science of autonomy, the challenges and potential benefits that it brings to the ISR Enterprise and recommendations that will facilitate smooth integration of emerging autonomous systems with the mature suite of traditional manned and unmanned ISR platforms.

  12. The Development of System for Management of Enterprise: Diagnostic and Anticipative Approaches

    Directory of Open Access Journals (Sweden)

    Pawlowski Grzegorz

    2017-03-01

    Full Text Available The article is aimed at formation of theoretical and methodical foundations for development of a system for management of enterprise in line with the diagnostic and anticipative approaches. It has been determined that the diagnostic approach is based on the process of identification, analysis and assessment of the enterprise’s status (subject to restrictions on access to information resources to address the problematic moments and weaknesses of enterprise and/or use chances of functioning modalities and strong positions of enterprise to ensure its development and forming a perspective. At the same time, it has been determined that the anticipative approach is directed to an early warning and response to financial crisis, signaling to directors of enterprises on hazards, risks, and additional chances to increase efficiency and effectiveness of financial-economic activity by means of continuous monitoring of changes, arising in the environment of functioning. Prospect for further research will be developing a diagnostic system, taking into consideration the diagnostics in the enterprise’s management system and the theoretical-methodological foundations for development of system for management of enterprise.

  13. The Integrated Use of Enterprise and System Dynamics Modelling Techniques in Support of Business Decisions

    Directory of Open Access Journals (Sweden)

    K. Agyapong-Kodua

    2012-01-01

    Full Text Available Enterprise modelling techniques support business process (reengineering by capturing existing processes and based on perceived outputs, support the design of future process models capable of meeting enterprise requirements. System dynamics modelling tools on the other hand are used extensively for policy analysis and modelling aspects of dynamics which impact on businesses. In this paper, the use of enterprise and system dynamics modelling techniques has been integrated to facilitate qualitative and quantitative reasoning about the structures and behaviours of processes and resource systems used by a Manufacturing Enterprise during the production of composite bearings. The case study testing reported has led to the specification of a new modelling methodology for analysing and managing dynamics and complexities in production systems. This methodology is based on a systematic transformation process, which synergises the use of a selection of public domain enterprise modelling, causal loop and continuous simulation modelling techniques. The success of the modelling process defined relies on the creation of useful CIMOSA process models which are then converted to causal loops. The causal loop models are then structured and translated to equivalent dynamic simulation models using the proprietary continuous simulation modelling tool iThink.

  14. Configuration of management accounting information system for multi-stage manufacturing

    Science.gov (United States)

    Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

    2018-05-01

    The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

  15. Pattern-Based Development of Enterprise Systems: from Conceptual Framework to Series of Implementations

    Directory of Open Access Journals (Sweden)

    Sergey V. Zykov

    2013-04-01

    Full Text Available Building enterprise software is a dramatic challenge due to data size, complexity and rapid growth of the both in time. The issue becomes even more dramatic when it gets to integrating heterogeneous applications. Therewith, a uniform approach is required, which combines formal models and CASE tools. The methodology is based on extracting common ERP module level patterns and applying them to series of heterogeneous implementations. The approach includes a lifecycle model, which extends conventional spiral model by formal data representation/management models and DSL-based "low-level" CASE tools supporting the formalisms. The methodology has been successfully implemented as a series of portal-based ERP systems in ITERA oil-and-gas corporation, and in a number of trading/banking enterprise applications for other enterprises. Semantic network-based airline dispatch system, and a 6D-model-driven nuclear power plant construction support system are currently in progress.

  16. The Methodical Aspects of Material Stimulation in the Motivation System at Enterprises of Electricity Industry

    Directory of Open Access Journals (Sweden)

    Kostіn Dmytro Yu.

    2017-09-01

    Full Text Available The article improves the methodical aspects of estimating material stimulation at enterprises of electricity industry. It has been determined that the provided taxonomy coefficients synthetically characterize changes in the values of attributes of the groups studied. Their most important advantage is that, in the course of analysis, we can now use only one indicator, which characterizes the direction and scope of changes in the processes described by the set of arbitrary numbers of incoming attributes. The level of material stimulation in the motivation system of enterprises of electricity in 2012–2015 was researched. It has been noted that during the outlined period there has been a general trend towards an increase in the integral indicator. This results from the economic crisis occurrences and the lack of a well-functioning organizational and economic mechanism for managing the motivation system at enterprises of this industry branch. The integrated assessment of enterprises extends the economic essence of the concept of material stimulation in the motivation system at enterprises of electricity industry, allowing it to be used to characterize the enterprise’s ability to return to its equilibrium status, preserve the parameters and move to a new stage of development in the conditions of accidental changes in the external and internal environment.

  17. Accountability control system in plutonium fuel facility

    International Nuclear Information System (INIS)

    Naruki, Kaoru; Aoki, Minoru; Mizuno, Ohichi; Mishima, Tsuyoshi

    1979-01-01

    More than 30 tons of plutonium-uranium mixed-oxide fuel have been manufactured at the Plutonium Facility in PNC for JOYO, FUGEN and DCA (Deuterium Critical Assembly) and for the purpose of irradiation tests. This report reviews the nuclear material accountability control system adopted in the Plutonium Facility. Initially, the main objective of the system was the criticality control of fissible materials at various stages of fuel manufacturing. The first part of this report describes the functions and the structure of the control system. A flow chart is provided to show the various stages of material flow and their associated computer files. The system is composed of the following three sub-systems: procedures of nuclear material transfer; PIT (Physical Inventory Taking); data retrieval, report preparation and file maintenance. OMR (Optical Mark Reader) sheets are used to record the nuclear material transfer. The MUF (Materials Unaccounted For) are evaluated by PIT every three months through computer processing based on the OMR sheets. The MUF ratio of Pu handled in the facility every year from 1966 to 1977 are presented by a curve, indicating that the MUF ratio was kept well under 0.5% for every project (JOYO, FUGEN, and DCA). As for the Pu safeguards, the MBA (Material Balance Area) and the KMP (Key Measurement Point) in the facility of PNC are illustrated. The general idea of the projected PINC (Plutonium Inventory Control) system in PNC is also shortly explained. (Aoki, K.)

  18. THE ROLE OF ENTERPRISE PORTALS IN ENTERPRISE INTEGRATION

    Directory of Open Access Journals (Sweden)

    Gianina RIZESCU

    2006-01-01

    Full Text Available Today’s enterprises are moving business systems to the Internet - to connect people, business processes, and people to business processes in enterprise and across enterprise boundaries. The portal brings it all together: business processes, departmental sites, knowledge management resources, enterprise management systems, CRM systems, analytics, email, calendars, external content, transactions,administration, workflow, and more. The goal of this paper is to present the role of the Enterprise Portal in internal and external enterprise integration.

  19. Efficiency of Working Capital Management in the System of Financial Safety of Trade Enterprises

    Directory of Open Access Journals (Sweden)

    Krutova Anzhelika S.

    2016-08-01

    Full Text Available The article investigates theoretical and methodological and practical aspects of managing the financial security of enterprises of wholesale and retail trade in Ukraine, summarizes the scientific approaches to assessing enterprise financial security. There justified the influence of the level of efficiency of working capital management on improving the indicators of profitability of financial and economic activity, business activity; increasing financial sustainability and stability of development; ensuring an acceptable level of financial safety of trade enterprises. The main results of financial and economic activities of Ukrainian trade enterprises for the period 2010-2015 that influenced the level of their financial security are analyzed, the negative trends in the dynamics of receiving net profit, low profitability of sales and unprofitableness of using the current assets are highlighted. There revealed a significant disproportion in the structure of capital formation sources, high deficit of own financial resources, trend of financing the current assets entirely from borrowed funds, rapid growth of the level of credit interest rates. There performed an estimation of indicators of financial sustainability by means of the coefficient and aggregate approaches, which indicated the unstable and crisis financial condition of the majority of enterprises of wholesale and retail trade in Ukraine. There determined reserves of increasing financial security with the identification of the key components in the subsystems of financial security, criteria and indicators for an objective assessment of the financial status, taking into account the influence of the external environment, which will allow making sound management decisions regarding the analysis, prevention and neutralization of real and potential threats to trade enterprises.

  20. Diagnosis in the Strategic Management Accounting System: Modern Trends and Approaches

    Directory of Open Access Journals (Sweden)

    Reta Maryna V.

    2016-08-01

    Full Text Available The aim of the article is to justify methods, techniques and key indicators for diagnosing the effectiveness of the implementation of the enterprise strategic development, to highlight the conceptual approaches to conducting diagnosis of the effectiveness of the strategy implementation. Modern approaches to the concept of “diagnosis” have been analyzed and the author’s vision of diagnosing the effectiveness of the strategy implementation in the context of the strategic management accounting has been suggested. The place and role of diagnosis in the system of enterprise strategic management have been substantiated. The methodical approach to determining the effectiveness of the implementation of the enterprise strategy comprising four stages has been proposed. As part of the approach there suggested formation of a number of targets characterizing a certain list of enterprise strategies allowing to conduct integral evaluation of each of the strategies and on the basis of these indicators to obtain the aggregate integral index of the level of the strategy implementation. However, unlike the existing methods, it is proposed to compare not only actual and planned levels of the indicators, but also determine what level of the strategy implementation corresponds to each monetary unit spent on the implementation of the strategy

  1. Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

    Directory of Open Access Journals (Sweden)

    Mahbobeh Arab

    2013-01-01

    Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

  2. METHODOLOGY AND ORGANIZATION OF ACCOUNTING AND INTERNAL CONTROL OF INVENTORIES OF THE COMPANY IN THE SYSTEM OF ASSET MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and internal control of the company’s stocks in the asset management system, identify practical problems with the implementation of the methodology and organization of accounting and internal control of the company’s stocks and develop recommendations for the elimination of deficiencies and improve the accounting and internal control of the company’s stocks. Results. The issue of relevance of proper accounting and internal control of stocks at the enterprise is considered. The research of typical operations with stocks was carried out with the use of the method of their reflection in the account. The classification of stocks, carrying out of their estimation, definition of the initial value, and also the typical correspondence from the account of stocks are resulted. A comparative characteristic of international and national inventory standards was implemented. The article deals with the features of the internal control of inventories at the enterprise, provides normative documents on its organization and methodology, describes the procedure for its implementation at the enterprise and identifies the typical mistakes that occur during its implementation. Conclusions. The questions about theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system were considered. A study of typical operations with stocks was carried out with the use of the method of their reflection in the accounts and the features of the internal control of inventories at the enterprise.

  3. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    Science.gov (United States)

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  4. The role of sophisticated accounting system in strategy management

    OpenAIRE

    Naranjo Gil, David

    2004-01-01

    Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

  5. 14 CFR Sec. 1-4 - System of accounts coding.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...

  6. Measuring Business Process Learning with Enterprise Resource Planning Systems to Improve the Value of Education

    Science.gov (United States)

    Monk, Ellen F.; Lycett, Mark

    2016-01-01

    Enterprise Resource Planning Systems (ERP) are very large and complex software packages that run every aspect of an organization. Increasingly, ERP systems are being used in higher education as one way to teach business processes, essential knowledge for students competing in today's business environment. Past research attempting to measure…

  7. Exploring Enterprise Systems and Management Control in the Information Society: Developing a Conceptual Framework

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.; Rohde, Carsten; Rom, Anders

    Society is evolving from the industrial society towards the information society where information technology plays a crucial role. Few IT innovations have had as much impact on business organizations in the past years as Enterprise Systems (ES). These systems affect most functions in the organiza...

  8. DIFFUSION OF A CLOUD-BASED SAP ENTERPRISE SYSTEM TO DANISH MUNICIPALITITES

    DEFF Research Database (Denmark)

    Frisenvang, Jakob Fogh; Pedersen, Christoffer Ejerskov; Svejvig, Per

    as a Service (ESaaS) (Svejvig, Storgaard, and Møller, 2013). ESaaS encompasses Enterprise systems such as ERP, CRM, and BI systems. From a purely cloud-computing perspective, the delivery of such services does not significantly distinguish itself from the SaaS model, but from a practice perspective...

  9. Diffusion of a Cloud-based SAP Enterprise System to Danish Municipalities

    DEFF Research Database (Denmark)

    Fogh Frisenvang, Jakob; Ejerskov Pedersen, Christoffer; Svejvig, Per

    as a Service (ESaaS) (Svejvig, Storgaard, and Møller, 2013). ESaaS encompasses Enterprise systems such as ERP, CRM, and BI systems. From a purely cloud-computing perspective, the delivery of such services does not significantly distinguish itself from the SaaS model, but from a practice perspective...

  10. The Essence and Phases of the Comprehensive System of Ensuring the Economic Security of Enterprise

    Science.gov (United States)

    Ianioglo, Alina; Polajeva, Tatjana

    2017-01-01

    In present conditions of instability of the environment, entrepreneurs assume the most of the business risks. In this regard, problems of ensuring the economic security become particularly important. The comprehensive system of ensuring the economic security of enterprise was worked out and the results are presented in the article. This system is…

  11. KNOWLEDGE MANAGEMENT SYSTEM AS MEANS OF MOBILIZATION OF COMPETITIVE ADVANTAGES OF THE INDUSTRIAL ENTERPRISE

    OpenAIRE

    K. B. Dobrova; N. V. Kirichenko

    2013-01-01

    The article stresses the importance and urgency of implementing knowledge management systems for aviation enterprises to enhance the competitive advantages of aircraft. Conservation promotes knowledge management system (SMZ), developed and approved by the national standard of the Russian Federation GOST R 53894-2010 «Knowledge Management. Terms and definitions». A formula for the calculation of some indicators of competitiveness.

  12. Information Systems Integration and Enterprise Application Integration (EAI) Adoption: A Case from Financial Services

    Science.gov (United States)

    Lam, Wing

    2007-01-01

    Increasingly, organizations find that they need to integrate large number of information systems in order to support enterprise-wide business initiatives such as e-business, supply chain management and customer relationship management. To date, organizations have largely tended to address information systems (IS) integration in an ad-hoc manner.…

  13. Risk Management for Enterprise Resource Planning System Implementations in Project-Based Firms

    Science.gov (United States)

    Zeng, Yajun

    2010-01-01

    Enterprise Resource Planning (ERP) systems have been regarded as one of the most important information technology developments in the past decades. While ERP systems provide the potential to bring substantial benefits, their implementations are characterized with large capital outlay, long duration, and high risks of failure including…

  14. Enterprise Resource Planning Systems: Assessment of Risk Factors by California Community College Leaders

    Science.gov (United States)

    Valente, Mario Manuel

    2011-01-01

    Most California Community Colleges have chosen to purchase and implement a Management Information Systems software solution also known as an Enterprise Resource Planning (ERP) system in order to monitor, control, and automate their administrative tasks. ERP implementations are complex, expensive, high profile, and therefore high risk. To reduce…

  15. EOS Reference Handbook 1999: A Guide to NASA's Earth Science Enterprise and the Earth Observing System

    Science.gov (United States)

    King, M. D. (Editor); Greenstone, R. (Editor)

    2000-01-01

    The content of this handbook includes Earth Science Enterprise; The Earth Observing System; EOS Data and Information System (EOSDIS); Data and Information Policy; Pathfinder Data Sets; Earth Science Information Partners and the Working Prototype-Federation; EOS Data Quality: Calibration and Validation; Education Programs; International Cooperation; Interagency Coordination; Mission Elements; EOS Instruments; EOS Interdisciplinary Science Investigations; and Points-of-Contact.

  16. A Case Study of the United States Navy’s Enterprise Resource Planning System

    Science.gov (United States)

    2006-06-01

    35 4. Business Enterprise Priorities ( BEPs )..............................................36 5. Defense Business Systems...financial systems. Much of the framework for financial management reform had been created prior to the CFO act, but the passage of this statute...focused architecture designed to answer real world questions. Five Core Business Missions were designed as the framework to support both

  17. Place of Budget Management in the General System of Trade Enterprise Management

    Directory of Open Access Journals (Sweden)

    Kravchenko Olena S.

    2014-01-01

    Full Text Available The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a number of requirements, which would be determined by specific features of enterprise practical activity, the article identifies its main principles. It groups principles of budget management in accordance with the functions it performs.

  18. Augmented Automated Material Accounting Statistics System (AMASS)

    International Nuclear Information System (INIS)

    Lumb, R.F.; Messinger, M.; Tingey, F.H.

    1983-01-01

    This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program

  19. Toward a System of Global Accountability

    International Nuclear Information System (INIS)

    Cameron, J.

    2016-01-01

    Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)

  20. The Russian Federal Information System for Nuclear Material Control and Accounting: Yesterday, Today and Tomorrow

    International Nuclear Information System (INIS)

    Martyanov, A.A.; Pitel, V.A.; Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Kilmartin, W.E.; Heinberg, C.L.

    2002-01-01

    Most enterprises in the Russian Federation are not prepared to report to the Russian Federal Nuclear Material Control and Accounting Information System (FIS) by the full function reporting method. The full function reporting method requires reporting inventory listings on a schedule based on nuclear material category, submission of individual inventory change reports, and reconciliation and closeout at the end of each reporting period. Most Russian enterprises do not have automated systems and do not have the resources to develop and implement such systems. Over the last two years, MinAtom put the regulations and national level nuclear material control and accounting (MC and A) software in place to require all enterprises in the Russian Federation to report summarized inventory listings to the FIS in January 2002. Enterprises do not need automated systems to comply with summarized reporting requirements. Along with the approximately 25% of the total Category 1 Material Balance Areas (MBAs) using full function reporting, the addition of this complete summarized inventory makes the FIS a more valuable tool for MinAtom management. The FIS is now poised to complete the work by improving the integrity and reliability of the data through increasing the number of enterprises and MBAs using full function reporting. There are obstacles and issues that must be dealt with along the way to achieving the final goal of every MBA sending inventory and inventory change reports using the full function reporting method. Summarized reporting is a major step toward this final goal. Currently all MBAs using full function reporting are doing so under a U.S. contract. FIS management recognized full function reporting could not be implemented in the near-term and prepared a plan with immediate, intermediate, and long-term FIS tasks. To address the major obstacles and optimize implementation, two paths need to be followed in parallel: developing the regulatory basis and overcoming

  1. USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

    OpenAIRE

    Florin Mihai; Constantin Groza; Aldescu (Iacob) Elena-Oana

    2011-01-01

    One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards and revolution in IT technology. The purpose of thispaper is to define the web accounting, explain the implications of web accounting for IFRSand discuss the key features in implementing this form of a...

  2. A Conexionist Intelligent System for Accounting

    Directory of Open Access Journals (Sweden)

    Florin APARASCHIVEI

    2008-01-01

    Full Text Available Neural networks are a computing paradigm developed from artificial intelligence and brain modelling’s fields, which lately has become very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting, but accounting and audit were also touched by the new technology. The purpose of this paper is to present the ability of an artificial neural networks model to forecast and recognize patterns while analyzing company’s sales evolution. The monthly sales evolutions are considered a time-series and the target is to observe the ability of the investigated model to make predictions.

  3. Financial capital appraisal in the system of industrial enterprise development management

    Directory of Open Access Journals (Sweden)

    Akhtyamov M.K.

    2017-01-01

    Full Text Available The paper studies an objective appraisal of financial capital value in industrial enterprise development management. The authors draw attention to a limited scope of work in the area of financial management under application of a traditional approach to appraisal of enterprise financial capital value and describe a new advanced approach to this problem solving. The paper focuses on reformation of balance sheet statement, in which economic benefit and reserves of financial capital are included by the authors; the author’s methodology for appraisal of financial capital value and its application sphere are denoted. In accordance with a case study, we confirm possibility of more accurate appraisal of enterprise investment opportunities by taking into account economic benefit from reserve of liquidity and borrowing capacity, which increases financial capital value. The practical approval results affirm that application of proprietary methodology for appraisal of financial capital and its elements has practical utility in solving problems of determination of required amount of attracted foreign investments and problems of determination of fair value of company take of an external investor, which are aimed at minimizing risks of corporate ownership dissemination and improving managerial efficiency of an industrial enterprise.

  4. Inquiry and Enterprise Transformation

    Science.gov (United States)

    Bonney, Dean J.

    What really constitutes an Enterprise from an Enterprise Systems Engineering perspective? My effort to create a workable definition follows: An Enterprise is a complex system of community, individual, and semiotic systems defined by the way its authentic relationships are constructed and dependent on the ways the parties to these relationships bind to one another. The imprint of an Enterprise is projected through its spatial identity, an identity that builds and maintains its currency through the positive images and authentic relationships it embraces.

  5. iSDS: a self-configurable software-defined storage system for enterprise

    Science.gov (United States)

    Chen, Wen-Shyen Eric; Huang, Chun-Fang; Huang, Ming-Jen

    2018-01-01

    Storage is one of the most important aspects of IT infrastructure for various enterprises. But, enterprises are interested in more than just data storage; they are interested in such things as more reliable data protection, higher performance and reduced resource consumption. Traditional enterprise-grade storage satisfies these requirements at high cost. It is because traditional enterprise-grade storage is usually designed and constructed by customised field-programmable gate array to achieve high-end functionality. However, in this ever-changing environment, enterprises request storage with more flexible deployment and at lower cost. Moreover, the rise of new application fields, such as social media, big data, video streaming service etc., makes operational tasks for administrators more complex. In this article, a new storage system called intelligent software-defined storage (iSDS), based on software-defined storage, is described. More specifically, this approach advocates using software to replace features provided by traditional customised chips. To alleviate the management burden, it also advocates applying machine learning to automatically configure storage to meet dynamic requirements of workloads running on storage. This article focuses on the analysis feature of iSDS cluster by detailing its architecture and design.

  6. The Reform of Management System of Accountants in China

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

  7. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-05-01

    Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  8. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  9. Principle of accrual and compliance of income and expenses in accounting system

    Directory of Open Access Journals (Sweden)

    V.V. Travin

    2017-12-01

    Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

  10. The Role of System Thinking Development and Experiential Learning on Enterprise Transformation

    Science.gov (United States)

    Lopez, Gabriel

    The recent economic downturn has had global repercussions in all businesses alike. Competition is fierce and a survival of the fittest model is always present; fast delivery times and innovative designs ultimately translate into the enterprises' bottom line. In such market conditions, enterprises have to find ways to develop and train their workforce in a manner that enhances the innovative capabilities of the enterprise. Additionally, if companies are to stay competitive, they have to ensure critical skills in their workforce are transferred from generation to generation. This study builds on recent research on system-thinking development via experiential learning methodologies. First, a conceptual framework model was developed. This conceptual model captures a methodology to construct a system-thinking apprenticeship program suitable for system engineers. Secondly, a survey of system engineering professionals was conducted in order to assess and refine the proposed conceptual model. This dissertation captures the findings of the conceptual model and the implications of the study for enterprises and for system engineering organizations.

  11. THE NECESSITY OF APPROACHING THE ENTERPRISE PERFORMANCE CONCEPT THROUGH A THEORETICAL FUNDAMENTAL SYSTEM

    Directory of Open Access Journals (Sweden)

    DEAC VERONICA

    2017-10-01

    Full Text Available The purpose of this paper is to justify the necessity of building of a theoretical-fundamental system to define and delimitate the integrated notions applicable to the concept of enterprise performance. Standing as a fundamental research, the present paper argues and shows that the literature in this field and the applied environment, as well, require a more clearer segregation, respectively an increase of specificity of the concept "enterprise performance" considering that it is not unanimously defined, on one hand, and, especially, due to the fact that it represents a key concept widely used, which, ultimately, has to be measured in order to be helpful, on the other hand. Moreover, the present paper would be useful to scholars working in the field of firm performance who are willing to understand this concept and to develop the future research referring to enterprise performance measurement.

  12. Management of Enterprise Information Systems: call for a new technology landscape framework

    DEFF Research Database (Denmark)

    Møller, Charles

    2007-01-01

    Standardised Enterprise Information Systems (EIS) are increasingly setting the agenda and the pace for the development of many organisations. Organisations are required not only to establish effective business processes but also to accommodate for changing business conditions. The vendors...... transformation cases. This paper discusses future challenges for research on EIS, and it concludes that the EIS industry has a significant and increasing impact on enterprises due to the EIS enabled transformation of the business. Consequently, continued management of EIS after going-live is required, but most...... important, EIS research needs to refocus on the EIS technology landscape and embrace this new challenge....

  13. Investment risks in the economic system of enterprise

    Directory of Open Access Journals (Sweden)

    Kuchmenko V.О.

    2017-06-01

    Full Text Available The purpose of this paper is to conduct the comprehensive analysis of the impact of investment risks on the business entities and the search for effective mechanisms to overcome them or minimize. Any entity that runs business activity or the investment activity at the capital market is at risk because both the company and the individual investor do not have full confidence in regard to the size and period of occurrence of future cash flows associated with the decisions made. Thus, the comprehensive study of the nature of the investment risks of the enterprise and their classification was provided. We clarify the forms of their manifestation and discuss the effective mechanisms to minimize investment risk, which will give the investor the opportunity to obtain the maximum expected profit. An investment process is very complicated to be predicted and always connected with the risk of investment losses. At the stage of the investment project implementation it is necessary to take into consideration the methods of management practices and organization of production to ensure efficient distribution of available material and technical resources, labor resources and financial funds. It is important to understand how to manage investment risk effectively by using appropriate methods and classification required to optimize the process of further managerial decision-making related to risks and to find ways to minimize them.

  14. MANAGEMENT SYSTEM OF KNOWLEDGE WORKERS IN THE CONTEMPORARY ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Michał Igielski

    2016-12-01

    Full Text Available Changes in the twenty-first century are faster and appear unexpectedly. They are not always necessary for the smooth functioning of the company. This is the domain of globalization, where new events - opportunities or threats are challenging the viability against which the questions are now all companies. More and more depends on the intangible assets of the undertaking, its strategic potential. Therefore Przedsiębiorsto creates and develops skills which then turns on competence. It is ond become the basis for competitiveness. The main determinant in this process is not only optimal, but the skillful management of intellectual capital. Its importance in recent years is constantly increasing, and the success of the market determines the joint commitment of all organizational units. Certain types of work require to the larger amount of knowledge, experience and independent thinking, and custom than others. For all employers, it is important to recognize these differences and create a new management principles ketegorią professionals who have knowledge useful for the enterprise - are knowledge workers. Therefore, the purpose of this article is an attempt to show management knowledge workers in modern companies, based on tests carried out in the years 2013 - 2015, in 100 large companies operating in the Baltic Sea Region

  15. Towards a resilience management framework for complex enterprise systems upgrade implementation

    Science.gov (United States)

    Teoh, Say Yen; Yeoh, William; Zadeh, Hossein Seif

    2017-05-01

    The lack of knowledge of how resilience management supports enterprise system (ES) projects accounts for the failure of firms to leverage their investments in costly ES implementations. Using a structured-pragmatic-situational (SPS) case study research approach, this paper reports on an investigation into the resilience management of a large utility company as it implemented an ES upgrade. Drawing on the literature and on the case study findings, we developed a process-based resilience management framework that involves three strategies (developing situation awareness, demystifying threats, and executing restoration plans) and four organisational capabilities that transform resilience management concepts into practices. We identified the crucial phases of ES upgrade implementation and developed indicators for how different strategies and capabilities of resilience management can assist managers at different stages of an ES upgrade. This research advances the state of existing knowledge by providing specific and verifiable propositions for attaining a state of resilience, the knowledge being grounded in the empirical reality of a case study. Moreover, the framework offers ES practitioners a roadmap to better identify appropriate responses and levels of preparedness.

  16. The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

    OpenAIRE

    Rozheliuk Viktoriia M.; Denchuk Pavlo N.

    2017-01-01

    The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into considera...

  17. Decentralized Enterprise Systems: A Multi-platform Wireless Sensor Networks Approach

    NARCIS (Netherlands)

    Marin Perianu, Mihai; Meratnia, Nirvana; Havinga, Paul J.M.; Moreira Sá de Souza, L.; Müller, J.; Spiess, P.; Haller, S.; Riedel, T.; Decker, C.; Stromberg, G.

    2007-01-01

    Massively deployed wireless sensor and actuator networks, co-existing with RFID technology, can bring clear benefits to large-scale enterprise systems, by delegating parts of the business functionality closer to the point of action. However, a major impediment in the integration process is

  18. 75 FR 4101 - Enterprise Income Verification (EIV) System User Access Authorization Form and Rules of Behavior...

    Science.gov (United States)

    2010-01-26

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-05] Enterprise Income Verification (EIV) System User Access Authorization Form and Rules of Behavior and User Agreement AGENCY... Access, Authorization Form and Rules Of Behavior and User Agreement. OMB Approval Number: 2577-New. Form...

  19. Exploring the Business Case Development Process in Inter-Organizational Enterprise System Implementations

    NARCIS (Netherlands)

    Eckartz, S.M.; Katsma, Christiaan; Daneva, Maia

    Creating and negotiating an inter-organizational business case (BC) for multiple-stakeholder enterprise systems is a major challenge. This paper looks closer into the factors that influence the stakeholders’ willingness to share information necessary for the BC development. The authors develop an

  20. Going from Data to Decisions: Preparing Students to Use Enterprise Systems

    Science.gov (United States)

    Kreie, Jennifer; Mora-Monge, Carlo A.; Shannon, James

    2010-01-01

    In the last decade one of the largest IT investments has unarguably been Enterprise Systems (ES). Evidence suggests that this trend will likely continue. In 2006 for example, the ES market had a revenue growth of over 14%--more than $28 billion. Despite the continued interest from organizations with regards to ES, many are still reluctant to adopt…

  1. Management of Enterprise Information Systems: call for a new technology landscape framework

    DEFF Research Database (Denmark)

    Møller, Charles

    2007-01-01

    Standardised Enterprise Information Systems (EIS) are increasingly setting the agenda and the pace for the development of many organisations. Organisations are required not only to establish effective business processes but also to accommodate for changing business conditions. The vendors...... important, EIS research needs to refocus on the EIS technology landscape and embrace this new challenge....

  2. Post-Implementation Success Factors for Enterprise Resource Planning Student Administration Systems in Higher Education Institutions

    Science.gov (United States)

    Sullivan, Linda; Bozeman, William

    2010-01-01

    Enterprise Resource Planning (ERP) systems can represent one of the largest investments of human and financial resources by a higher education institution. They also bring a significant process reengineering aspect to the institution and the associated implementation project through the integration of compiled industry best practices into the…

  3. Decentralized Enterprise Systems: A Multi-platform Wireless Sensor Networks Approach

    NARCIS (Netherlands)

    Marin Perianu, Mihai; Meratnia, Nirvana; Havinga, Paul J.M.; Moreira Sá de Souza, L.; Müller, J.; Spiess, P.; Haller, S.; Riedel, T.; Decker, C.; Stromberg, G.

    2007-01-01

    Massively deployed wireless sensor and actuator networks (WSAN), co-existing with RFID technology, can bring clear benefits to large-scale enterprise systems, by delegating parts of the business functionality closer to the point of action. However, a major impediment in the integration process is

  4. Using Enterprise Architecture for the Alignment of Information Systems in Supply Chain Management

    DEFF Research Database (Denmark)

    Tambo, Torben

    2010-01-01

    Using information systems in supply chain management (SCM) has become commonplace, and therefore architectural issue are part of the agenda for this domain. This article uses three perspectives on enterprise architecture (EA) in the supply chain: The "correlation view," the "remote view...

  5. Management of operational enterprise value in value-based management system

    OpenAIRE

    Protasova, Yelizaveta V.

    2014-01-01

    The economic criteria of effectiveness and efficiency for the value-based management system have been proposed. Also, the methodological approach to the management of operational enterprise value on the basis of the definite limit values of influence factors is proposed.

  6. Enhancing Learning Outcomes through Experiential Learning: Using Open-Source Systems to Teach Enterprise Systems and Business Process Management

    Science.gov (United States)

    Jewer, Jennifer; Evermann, Joerg

    2015-01-01

    Enterprise systems and business process management are the two key information technologies to integrate the functions of a modern business into a coherent and efficient system. While the benefits of these systems are easy to describe, students, especially those without business experience, have difficulty appreciating how these systems are used…

  7. Management tools used by providers of accounting services in small and medium enterprises of João Pessoa Metropolitan Region

    Directory of Open Access Journals (Sweden)

    Anderson de Queiroz Henriques Coutinho

    2016-12-01

    Full Text Available The Management Accounting has several tools that can provide administrative support to the entities in the decision-making process. Therefore, this study aimed to make a survey on the use of these tools by the companies providing accounting services responsible for accounting of Small and Medium Enterprises located in the metropolitan area of João Pessoa. The method used was the bibliographical and descriptive. In order to obtain the information needed to perform the study, semi-structured questionnaire was used, with closed and open questions, applied to the leaders of 31 accounting companies from an universe of 135 registered and active in Paraíba Accounting Regional Council in 2013. The knowledge and application of the management tools by the office was verified - the results indicate that accountants know most of the tools, but they do not apply these tools in their clients in the same proportion. This scenario was partially justified when they answered during the survey that the Implantation Phase is considered the most difficult to apply the tools in their clients. Among the management tools, Cash Flow and the Strategic Planning were the most cited about knowledge and applicability, on the other hand, the PROCEM certificate and Downsizing were the least mentioned.

  8. The users manual and concepts of nuclear materials accounting system

    International Nuclear Information System (INIS)

    Lee, Byung Du; Jeon, In

    1996-03-01

    This report is to describe the concepts, operation status and user's manuals of nuclear materials accounting system which was developed to not only make out, report and manage the IAEA accounting reports but also maintain the accounting information. Therefore, facility operator could effectively make use of the accounting system without a special training by using this report. 3 tabs., 15 figs., (Author) .new

  9. IMPLICATIONS OF THE FINANCIAL SYSTEM ON THE CAPITAL STRUCTURE OF THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Toderascu (Sandu Carmen

    2013-07-01

    Full Text Available This paper aims to identify the types of financing structures of the economy that exist in European Union countries highlighting the features of each structure. For each type of financing system of the economy identified we observe the financial resources available to companies. Depending on these we identify how there are financed the companies in each market, more exactly what capital structure do they have, and moreover what is the optimal capital structure in each case. So, by this analysis, we want to see if the financing system of an economy influences the optimal structure of the companies operating in the capital market from that country. In various stages of development of the financial system, the company financing depends on the general characteristics of the environment in which the enterprise operates. The financing system existing in a country plays an important role on the capital structure of an enterprise because according to the specific of each country the enterprises have access to more or fewer financial resources. We also analyze the supply of financial resources within each system, exactly the actual money that businesses can have on those markets and key management decisions on enterprises financing. In this paper we combine the theoretical analysis with the empirical results obtained by the studies realized by European Commission. It is important to keep in mind that the results obtained by the analysis realized in the last years may be influenced by the manifestation of the global financial crisis. An important result of this analyze is that the external environment and the disturbances in the external environment have a significant influence on the financing of businesses operating in a country. This was proved again by the impact of the current financial crisis on the activities of the enterprises on each market from European Union.

  10. Designing of the System of Strategic Accounting of Industrial Enterprise Проектирование системы стратегического учета промышленного предприятия

    Directory of Open Access Journals (Sweden)

    Pilipenko Andrey. A.

    2009-03-01

    Full Text Available The problems of formation of accounting and analytical support of the system of strategic management of enterprises and their associations have been considered. The directions of the use of tools of basic theories and conceptions of management in the profile of elements of the method of accounting have been defined and directions of solution of existing discrepancies between possibilities of accounting as to the formation of information support for the system of management and requirements of this system have been suggested.Рассмотрены вопросы формирования учетно-аналитического обеспечения системы стратегического менеджмента предприятий и их объединений. Определены направления применения инструментария основных теорий и концепций менеджмента в разрезе элементов метода бухгалтерского учета и предложены направления решения имеющихся несоответствий между возможностями бухгалтерского учета относительно образования информационного обеспечения для системы менеджмента и запросами этой системы.

  11. IMPROVING THE SYSTEM OF REMUNERATION OF PERSONNEL OF THE ENTERPRISE ON THE BASIS OF KPI

    OpenAIRE

    V. V. Ivanov; Ya. N. Dzhankova; A. N. Legkonogich

    2017-01-01

    The advantages of the system of awarding of staff on key performance indicators are considered. The structure of formation of motivation on the basis of KPI. The main tasks when building a bonus system on the basis of KPI. Justification the use of key performance indicators in the enterprise is made. The scheme of construction of system of motivation of personnel KPI is proposed. 

  12. IMPROVING THE SYSTEM OF REMUNERATION OF PERSONNEL OF THE ENTERPRISE ON THE BASIS OF KPI

    Directory of Open Access Journals (Sweden)

    V. V. Ivanov

    2017-01-01

    Full Text Available The advantages of the system of awarding of staff on key performance indicators are considered. The structure of formation of motivation on the basis of KPI. The main tasks when building a bonus system on the basis of KPI. Justification the use of key performance indicators in the enterprise is made. The scheme of construction of system of motivation of personnel KPI is proposed. 

  13. [The systemic and differential psychoprophylaxis of vascular brain diseases in the workers of an industrial enterprise].

    Science.gov (United States)

    Andreev, A G

    1994-01-01

    Basing on epidemiological, prospective and clinicopsychological data obtained on 1900 industrial workers of Nizhni Novgorod city, the system of psychoprophylaxis and psychotherapy of cerebrovascular diseases has been developed. The system of psychoprophylaxis was used with consideration of the disease stage and phase, psychic and psychosomatic status in risk groups, in subjects with initial and apparent symptoms of cerebrovascular failure. The psychoprophylactic system proved effective in the conditions of a large industrial enterprise.

  14. Accounting systems for special nuclear material control. Technical report

    International Nuclear Information System (INIS)

    Korstad, P.A.

    1980-05-01

    Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

  15. The Suitability of Expert System Application in Czech Small and Medium‑Sized Enterprises

    Directory of Open Access Journals (Sweden)

    Ekaterina Khitilova

    2017-01-01

    Full Text Available Small and medium-sized enterprises play an important role in the economy of Czech Republic. Expert systems are one of the alternatives evaluated the effectiveness of the relationship between supplier and customer. Currently, measurement and increase in efficiency of supplier-customer relations is very topical subject. The requirements for tools the improvement supplier- customer relationship can be specified on the base the literature analysis. The article defines basic requirements for expert system. The presentation of expert system and its suitability in the surroundings of small and medium sized enterprises is the part of this article. The comparison of the expert system possibilities and the compiled requirements leads to suitability analysis of selected solution. Actual questions and the way of future work are derived from current results, presented in the paper. The article defined the directions of development this expert system.

  16. Marketing information system online design for craftsmen small medium enterprises (case study: craftsmen ac)

    Science.gov (United States)

    Fitriana, Rina; Kurniawan, Wawan; Barlianto, Anung; Adriansyah Putra, Rizki

    2016-02-01

    AC is small and medium enterprises which is engaged in the field of crafts. This SME (Small Medium Enterprise) didn't have an integrated information system for managing sales. This research aims to design a marketing Information system online as applications that built as web base. The integrated system is made to manage sales and expand its market share. This study uses a structured analysis and design in its approach to build systems and also implemented a marketing framework of STP (Segmentation, Targeting, Positioning) and 4P (Price, Product, Place, Promotion) to obtain market analysis. The main market target customer craftsmen AC is women aged 13 years to 35 years. The products produced by AC are shoes, brooch, that are typical of the archipelago. The prices is range from Rp. 2000 until Rp. 400.000. Marketing information system online can be used as a sales transaction document, promoting the goods, and for customer booking products.

  17. Risks of a town-forming enterprise in the risk system of a company town

    Directory of Open Access Journals (Sweden)

    Antonyuk V.S.

    2017-01-01

    Full Text Available The article is devoted to review of risks of a town-forming enterprise in the risk system of the company town counterparties (infrastructure, population, small and medium business, local self-government authorities. It contains an algorithm of stepwise study of risks of a town-forming enterprise from the perspective of their interconnection with the risk system of the company town counterparties. Approbation of theoretical and methodical provisions by the example of town-forming enterprise Asha Metallurgical Plant OJSC, Asha, Chelyabinsk region, with the help of the graph theory allowed to analyze interconnections and dependence of risks of the town-forming enterprise and to make a conclusion on its negative role in creation of a crisis situation in the economy of the company town. The article is completed with a complex of lines for neutralization of risks of AMP OJSC: TFE’s infrastructural and technological risk management; personnel risk management policy; mitigation of consumer, product and supply risks; competitive struggle risk management and advertising risk management.

  18. The Formation of the System of Innovation Management of Development of Enterprises of Hotel-Restaurant Industry

    Directory of Open Access Journals (Sweden)

    Davydova Oksana Yu.

    2017-11-01

    Full Text Available The article is aimed at elaborating a methodical approach to the formation of the system of innovation management of development of enterprises of hotel-restaurant industry. The main problems of the domestic enterprises of hotel-restaurant industry were considered. An analysis of economic essence of the concepts of: «system», «innovations», «management», «development» was carried out and the interrelation between them was determined. The decomposition analysis of the concept of «innovation management of development of enterprises» has been proposed and it has been defined that for the efficient functioning of enterprises of hotel-restaurant industry in conditions of rigid market competition it would be necessary to implement the system of innovation management of enterprise development, the essence of which is formation of a process, aimed at increasing competitiveness, individuality, adaptability, awareness, improvement, cognition, quality, and other characteristics.

  19. Preconditions of origin, essence and assignment of strategic managerial accounting

    OpenAIRE

    Boiko, I.

    2010-01-01

    The article is devoted to the research of preconditions and necessity of creation strategic managerial accounting in the accounting system of enterprise. There are investigated economic essence and assignment of strategic managerial accounting and substantiated its importance for making strategic decisions on an enterprise.

  20. E-health and healthcare enterprise information system leveraging service-oriented architecture.

    Science.gov (United States)

    Hsieh, Sung-Huai; Hsieh, Sheau-Ling; Cheng, Po-Hsun; Lai, Feipei

    2012-04-01

    To present the successful experiences of an integrated, collaborative, distributed, large-scale enterprise healthcare information system over a wired and wireless infrastructure in National Taiwan University Hospital (NTUH). In order to smoothly and sequentially transfer from the complex relations among the old (legacy) systems to the new-generation enterprise healthcare information system, we adopted the multitier framework based on service-oriented architecture to integrate the heterogeneous systems as well as to interoperate among many other components and multiple databases. We also present mechanisms of a logical layer reusability approach and data (message) exchange flow via Health Level 7 (HL7) middleware, DICOM standard, and the Integrating the Healthcare Enterprise workflow. The architecture and protocols of the NTUH enterprise healthcare information system, especially in the Inpatient Information System (IIS), are discussed in detail. The NTUH Inpatient Healthcare Information System is designed and deployed on service-oriented architecture middleware frameworks. The mechanisms of integration as well as interoperability among the components and the multiple databases apply the HL7 standards for data exchanges, which are embedded in XML formats, and Microsoft .NET Web services to integrate heterogeneous platforms. The preliminary performance of the current operation IIS is evaluated and analyzed to verify the efficiency and effectiveness of the designed architecture; it shows reliability and robustness in the highly demanding traffic environment of NTUH. The newly developed NTUH IIS provides an open and flexible environment not only to share medical information easily among other branch hospitals, but also to reduce the cost of maintenance. The HL7 message standard is widely adopted to cover all data exchanges in the system. All services are independent modules that enable the system to be deployed and configured to the highest degree of flexibility

  1. THE ROLE OF THE INNOVATION POTENTIAL IN THE MANAGEMENT SYSTEM OF ECONOMIC SECURITY OF ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Y. P. Anisimov

    2015-01-01

    Full Text Available The article explores the theoretical foundations of innovative potential of the enterprise and its role for sustainable development and economic security. The urgency of the problem of sustainable development innovative capacity, low level of theoretical and practical elaboration, poor methodological and conceptual basis for the development of economic security, increasing competitiveness and strengthening market situation of enterprises, determined the choice of the research topic. Scientific awareness of the key problems of the economy determined the significance of the research topic, the relevance of which is determined by the need for new theoretical concepts, methodological developments and practical recommendations on the role of innovation potential in the management system of economic security of enterprises. The system of economic security management is the basis of the successful functioning and development of enterprises. In market conditions, the economic security of organizations is directly outside-the implementation of innovations into the production process, which is an effective means of increasing competitiveness, improving the quality of products. The innovative capacity of enterprises consists of a unique ability to increase such components as material and investment, information, personnel that will help the organization to achieve new strategic goals. It should be noted that not all products are offered by organizations on the existing market, generates potential, but only one that is potentially profitable. That is, the products created on the basis of innovative technologies, from-while a high quality and should demand amongst consumers. Economic security policy is a system of views, different measures, methods of solutions, specific actions in the area of economic security, which determine the conditions for achieving business goals. Thus, the implemented security policy allocates the organization to carry out economic

  2. 34 CFR 200.12 - Single State accountability system.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

  3. 试论现行财务会计与报表的缺陷及改进--从企业会计准则(基本准则)的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

    Institute of Scientific and Technical Information of China (English)

    曹苏铁

    2016-01-01

    China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把“持续经营”设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是“非此即彼”的对立关系;5.传统利润表可以改编为新的收入支出表.

  4. KNOWLEDGE MANAGEMENT SYSTEM AS MEANS OF MOBILIZATION OF COMPETITIVE ADVANTAGES OF THE INDUSTRIAL ENTERPRISE

    Directory of Open Access Journals (Sweden)

    K. B. Dobrova

    2013-01-01

    Full Text Available The article stresses the importance and urgency of implementing knowledge management systems for aviation enterprises to enhance the competitive advantages of aircraft. Conservation promotes knowledge management system (SMZ, developed and approved by the national standard of the Russian Federation GOST R 53894-2010 «Knowledge Management. Terms and definitions». A formula for the calculation of some indicators of competitiveness.

  5. System of economics' security management in economic activity of meat processing enterprises formation

    OpenAIRE

    Iryna Sosnovska

    2015-01-01

    This article is devoted to creation of economics' security management system production and economic activity of meat current processing enterprises. The article reflects research results of various scientists scientific works regarding interpretation of economic security system and shows the lack of this concept single interpretation. There are summarized observation of current activities of meat processing plants specifics as a conclusion there are a large number of different programs and c...

  6. Using hub technology to facilitate information system integration in a health-care enterprise.

    Science.gov (United States)

    Gendler, S M; Friedman, B A; Henricks, W H

    1996-04-01

    The deployment and maintenance of multiple point-to-point interfaces between a clinical information system, such as a laboratory information system, and other systems within a healthcare enterprise is expensive and time consuming. Moreover, the demand for such interfaces is increasing as hospitals consolidate and clinical laboratories participate in the development of regional laboratory networks and create host-to-host links with laboratory outreach clients. An interface engine, also called a hub, is an evolving technology that could replace multiple point-to-point interfaces from a laboratory information system with a single interface to the hub, preferably HL7 based. The hub then routes and translates laboratory information to other systems within the enterprise. Changes in application systems in an enterprise where a centralized interface engine has been implemented then amount to thorough analysis, an update of the enterprise's data dictionary, purchase of a single new vendor-supported interface, and table-based parameter changes on the hub. Two other features of an interface engine, support for structured query language and information store-and-forward, will facilitate the development of clinical data repositories and provide flexibility when interacting with other host systems. This article describes the advantages and disadvantages of an interface engine and lists some problems not solved by the technology. Finally, early developmental experience with an interface engine at the University of Michigan Medical Center and the benefits of the project on system integration efforts are described, not the least of which has been the enthusiastic adoption of the HL7 standard for all future interface projects.

  7. THE DEVELOPMENT OF ENVIRONMENTAL MANAGEMENT SYSTEMS ON THE URALS INDUSTRIAL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    L.A. Mochalova

    2008-12-01

    Full Text Available The article presents the results of analysis of introduction and development of environmental management systems on the Urals enterprises by mining and smelting industry which was conducted by questioning of their representatives. Object of the research were showing up of positive and negative features in construction of corporative environmental management systems according to recommendations of standards ISO 14000 and comparison of our and foreign experience.

  8. What Can We Learn from a Well-Adapted Enterprise System? A Case Study Approach

    DEFF Research Database (Denmark)

    Svejvig, Per; Jensen, Tina Blegind

    how the system was highly integrated, accepted by its users, and well-aligned to the work processes. This leads to the research question: Why is the enterprise system so well-adapted in SCANDI and what can we learn from this case study? Building on the structural model of technology to investigate...... as a long-term institutionalization and legitimization course of events leading to secondary socialization as the key lessons learned in achieving successful ES adaptations....

  9. Planning factors for developing an enterprise-wide picture archiving and communication system maintenance program.

    Science.gov (United States)

    Staley, S; Romlein, J; Chacko, A K; Wider, R

    2000-05-01

    Picture archiving and communication system (PACS) maintenance on an individual site basis has historically been a complex and costly challenge. With the advent of enterprise-wide PACS projects such as the Virtual Radiology Environment (VRE) project, the challenge of a maintenance program with even more complexities has presented itself. The approach of the project management team for the VRE project is not one of reactive maintenance, but one of highly proactive planning and negotiations, in hopes of capitalizing on the economies of scale of an enterprise-wide PACS maintenance program. A proactive maintenance program is one aspect of life-cycle management. As with any capital acquisition, life-cycle management may be used to manage the specific project aspects related to PACS. The purpose of an enterprise-wide warranty and maintenance life-cycle management approach is to maintain PACS at its maximum operational efficiency and utilization levels through a flexible, shared, yet symbiotic relationship between local, regional, and vendor resources. These goals include providing maximum operational performance levels on a local, regional, and enterprise basis, while maintaining acceptable costs and resource utilization levels. This goal must be achieved without negatively impacting point of care activities, regardless of changes to the clinical business environment.

  10. Environmental information systems based on enterprise resource planning. Selected papers of 3rd international symposium on logistics, Padua, Italia, 1997

    NARCIS (Netherlands)

    Lambert, A.J.D.; Jansen-Vullers, M.H.; Splinter, M.A.M.

    2000-01-01

    This paper describes the consequences of the integration of environmental information within enterprise resource planning (ERP) systems. The state-of-the art of dedicated environmental information systems is briefly discussed. Essentials and peculiarities of environmental information are

  11. THE ROLE OF ENTERPRISE PORTALS IN ENTERPRISE INTEGRATION

    OpenAIRE

    Gianina RIZESCU

    2006-01-01

    Today’s enterprises are moving business systems to the Internet - to connect people, business processes, and people to business processes in enterprise and across enterprise boundaries. The portal brings it all together: business processes, departmental sites, knowledge management resources, enterprise management systems, CRM systems, analytics, email, calendars, external content, transactions, administration, workflow, and more. The goal of this paper is to present the role of the Enterprise...

  12. The role of strategic information systems planning a typical Small or Medium-sized Enterprise

    Directory of Open Access Journals (Sweden)

    Nicky Meyer

    2013-12-01

    Full Text Available Little is known about how Strategic Information Systems Planning (SISP and small and medium-sized enterprises (SMEs are linked in a developing country. SISP has also been a concern for many in the Information Technology (IT industry and IT based businesses as a whole. This research seeks to address this shortcoming by exploring what constitutes a typical SME, what role Information Systems (ISs play in SMEs and what role SISP plays in SMEs. Consequently, a Delphi panel comprising a questionnaire in the first phase and an interview in the second phase was employed. Some correlation was found to exist with the literature, with the exception of the role of IS in SMEs, whether SISP is an on-going activity, and the fact that SISP can be outsourced. Some new facts were discovered, especially on the topic of outsourcing. Keywords: company strategy; strategic information systems planning; small and mediumsized enterprises; SME sustainability; stakeholders and management; Viewpoint Training and Consulting

  13. Information systems: Characteristics of an IIoT concept implementation at a fish processing enterprise

    Science.gov (United States)

    Votinov, M. V.; Ershov, M. A.

    2018-05-01

    This research focuses on relevant questions of the Industrial Internet of Things (IIoT) concept development and implementation at the enterprise. Lately IIoT has been widely publicized as a part of Industry 4.0. In this article the features of the information system development are presented, including SOA telecommunications that allow the remote access and control of the ongoing technological process with mobile devices. The capacity of the developed system is shown. The realization of the data exchange between developed telecommunications is highlighted. The practice of using the telecommunications, developed within the IIoT, has shown positive results and become the basics of implementation of an integrated information system that would link the other enterprise's objects.

  14. Substantiating the Expediency of Costs on Introduction of the System of Economic Security of Enterprise

    Directory of Open Access Journals (Sweden)

    Melikhova Tetiana O.

    2018-01-01

    Full Text Available The article substantiates expediency of introduction of the system of economic security of enterprise on the basis of money flows. The methods proposed in the long-term period stipulate the use as sources of financing: accumulated conditional economic costs, accumulated conditional gross and net money flow; and as costs: cumulative advanced costs and the advanced value of fixed assets. The article suggests methods for calculation of: gross index of conditional yield; gross conditional income of project; gross conditional profitability; gross conditional profitability of money flow. The managerial decision on introduction of the system of economic security of enterprise in the short-term production period has been substantiated on the basis of calculations of the following indicators: gross profitability of annual depreciation; annual gross economic effect; index of conditional yield of the gross money flow; differences between the conditional gross cash flow and the depreciation deductions associated with the implementation of the enterprise’s economic security system.

  15. Assessment of In-Cloud Enterprise Resource Planning System Performed in a Virtual Cluster

    Directory of Open Access Journals (Sweden)

    Bao Rong Chang

    2015-01-01

    Full Text Available This paper introduces a high-performed high-availability in-cloud enterprise resources planning (in-cloud ERP which has deployed in the virtual machine cluster. The proposed approach can resolve the crucial problems of ERP failure due to unexpected downtime and failover between physical hosts in enterprises, causing operation termination and hence data loss. Besides, the proposed one together with the access control authentication and network security is capable of preventing intrusion hacked and/or malicious attack via internet. Regarding system assessment, cost-performance (C-P ratio, a remarkable cost effectiveness evaluation, has been applied to several remarkable ERP systems. As a result, C-P ratio evaluated from the experiments shows that the proposed approach outperforms two well-known benchmark ERP systems, namely, in-house ECC 6.0 and in-cloud ByDesign.

  16. Enterprises as Inquiring Systems with Implications for Information Warfare

    Science.gov (United States)

    2014-06-01

    and reductionist, but applied in almost all decisions because it is considered “objective” and logic is “better” than intuition. 2.3 Kantian Model...The Kantian system is something of a mixture of Leibnizian and Lockian. The system is open, like that of Lockian. It generates hypotheses on the...basis of inputs received. The unique feature of the Kantian system is that the theoretic aspect allows an input to be interpreted in different ways

  17. Media Accountability Systems: Models, proposals and outlooks

    Directory of Open Access Journals (Sweden)

    Luiz Martins da Silva

    2007-06-01

    Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.

  18. The influence of enterprise resource planning (ERP) systems' performance on earnings management

    Science.gov (United States)

    Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, Sin-Jin; Chou, Yu-Wei

    2012-11-01

    We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

  19. Influence Business Strategy On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani

    2015-01-01

    Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

  20. THE USE OF KNOWLEDGE MANAGEMENT SYSTEMS AND EVENT-B MODELLING IN A LEAN ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Ladislav Buřita

    2018-03-01

    Full Text Available This paper provides a case study describing an approach to improving the efficiency of an information system (IS by supporting processes outside the IS, using the ontology-driven knowledge management systems (KMS as a mini-application in the area of so-called lean enterprise. Lean enterprise is focused on creating a maximal value for final customers while eliminating all kinds of waste and unnecessary costs, which significantly helps to increase the level of its competitiveness. It is about managerial decision-making, which can be in some cases contradictory (solving a local problem can cause a problem in another place. In this paper, we describe the KMS ATOM, which supports the innovation process in a lean enterprise. We show how the risk of wrong decisions due to contradictory effects can be eliminated by implementing a safety-critical system into the traditional IS. Our model is supported by Event-B modelling, a refinement-based formal modelling method, which is successfully used in important areas such as infrastructure, medicine, nuclear engineering and transportation (fire alarm systems, robotic surgery machines, braking systems in transportation, etc.. Nowadays, Event-B modelling is starting to be used for various management decision-making activities, and it is becoming a powerful competitiveness tool. This paper introduces a simple example of how Event-B modelling and its proof obligations can help improve and automate the decision-making process by eliminating potential threats of inefficient decisions.

  1. The Incentives in the System of Staff Management of Enterprise

    Directory of Open Access Journals (Sweden)

    Yelisyeyeva Oksana K.

    2017-04-01

    Full Text Available The article considers essence of the enterprise’s system of staff management, substantiating the scientific approaches to defining its constituents. The features of the enterprise’s system of staff management are covered. The need to improve the staff labor motivation has been substantiated. The main subprocesses of the enterprise’s system of staff management have been identified, on the basis of which the purpose has been defined and the staff incentive tasks have been formulated. The conditions, providing the efficient management of staff, have been determined. Differences and common features between the scientific approaches have been disclosed. The features of the system of staff management such as consistency and complexity of elements have been defined.

  2. Integration of production control and enterprise management systems in horticulture

    NARCIS (Netherlands)

    Verdouw, Cor; Robbemond, Robbert; Kruize, Jan Willem

    2015-01-01

    Production processes in horticulture are increasingly industrialized. Greenhouses have developed towards high-tech production plants that are highly automated by advanced systems for climate control, irrigation, crop monitoring, harvesting, internal transportation, sorting and packaging. At the

  3. Investigating benefits realisation process for enterprise resource planning systems

    OpenAIRE

    Badewi, Amgad

    2016-01-01

    This research aims to investigate the benefit realisation process for ERP systems so as to develop a benefit realization road map whereby organisations can realize the maximum potential of their ERP systems. This research covers two areas: mechanism of implementation and the destination to change (i.e. road map). It has been found that project management and benefits management approaches are necessary for recouping benefits from investing in Information Technologies (IT) pr...

  4. THE ROLE OF A QUALITY MANAGEMENT SYSTEM FOR A COMPETITIVE ADVANTAGE OF ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Joanna Szwacka-Mokrzycka

    2013-09-01

    Full Text Available The paper was elaborated in order to determine the role and importance of quality management systems for an increase in the competitive advantage of an enterprise. The starting point is to present the contribution of different scientific staff to the development of the competitiveness theory and modern quality management systems. The presentation of contemporary sources of the competitive advantage and possibilities of the use of optimal competing strategies in particular conditions are a base for these considerations. The next part of the study includes a review of quality management systems as well as research results concerning sources of competitive advantages as well as economic and marketing effects of improvement of management efficiency. According to the research results, it could be concluded that quality perception, of both products and service quality proved by a suitable certificate as well as quality of the costumer’s service, is tightly connected with the level of costumer’s awareness. The research results confirm that implementation of the quality management system is perceived by enterprises as a significant source of the competitive advantage. As the respondents indicated, it contributes in increase in market access, acquiring new costumers, and as a consequence increase in market share of the investigated enterprises.

  5. POWER EFFICIENCY OPPORTUNITIES FOR INDUSTRIAL REFRIGERATION SYSTEM OF FOOD PROCESSING ENTERPRISE

    Directory of Open Access Journals (Sweden)

    O. Ostapenko

    2016-12-01

    Full Text Available Rising prices on power supply are forcing business owners to search the ways of operating costs reducing. Refrigeration system in the food industry is a major source of power consumption. The utilization of cold accumulation systems allows reducing of refrigeration unit power consumption. In this paper the refrigeration system with a system of cold accumulation and dry cooling tower is considered. The possibility of power consumption reducing due to the organization of the enterprise refrigeration system operation process in the night period according to electricity multiple tariffs has been analyzed.

  6. 7 CFR 1767.12 - Accounting system requirements.

    Science.gov (United States)

    2010-01-01

    ... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...

  7. An Internet-Based Accounting Information Systems Project

    Science.gov (United States)

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

  8. The role of enterprise asset management system in the PVO group's business

    International Nuclear Information System (INIS)

    Jaervinen, J.

    1998-01-01

    This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group's business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

  9. Enterprise systems in financial sector - an application in precious metal trading forecasting

    Science.gov (United States)

    Chen, Xiaozhu; Fang, Yiwei

    2013-11-01

    The use of enterprise systems has become increasingly popular in the financial service industry. This paper discusses the applications of enterprise systems in the financial sectors and presents an application in gold price forecasting. We carefully examine the impacts of a few most widely assumed factors that have significant impact on the long-term gold price using statistical regression techniques. The analysis on our proposed linear regression mode indicates that the United States ultra scale of M2 money supply has been the most important catalyst for the rising price of gold, and the CRB index upward trend has also been the weighty factor for pushing up the gold price. In addition, the gold price has a low negative correlation with the Dow Jones Industrial Average, and low positive correlations with the US dollar index and the gold ETFs holdings.

  10. The role of enterprise asset management system in the PVO group`s business

    Energy Technology Data Exchange (ETDEWEB)

    Jaervinen, J. [RAMSE Consulting Oy, Helsinki (Finland)

    1998-12-31

    This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group`s business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

  11. The role of enterprise asset management system in the PVO group`s business

    Energy Technology Data Exchange (ETDEWEB)

    Jaervinen, J [RAMSE Consulting Oy, Helsinki (Finland)

    1999-12-31

    This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group`s business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

  12. Integral indicator for evaluating system of material motivation employees of state and private enterprises in the construction sector

    Directory of Open Access Journals (Sweden)

    Zotkina Natalia

    2017-01-01

    Full Text Available The article is devoted to modeling mechanism for evaluation the labor contribution of Russian employees of public and private enterprises in the construction sector based on an analysis of current problems in the remuneration of the government. There was also taken into account the state of motivation system and job satisfaction of human resources in the executive authorities in the subject of Russian Federation (on an example of the Yamalo-Nenets Autonomous Okrug - YaNAO. The survey was dedicated to revealing preferences of civil servants in matters of career growth, professional development. On the basis of the quota survey of civil servants using absentee (dispenser survey, conducted in July-September 2015 in Yamalo-Nenets, the following conclusions were formulated. The study has found that enrollment in the personnel reserve is not an effective measure to motivate public servants since it functions mostly just formally. Of particular importance are such working conditions as “remuneration dependence on the actual results” and “Personal responsibility for specific areas of activity”, which is directly linked with the possibility to receive appropriate remuneration. Authors propose an integral indicator for assessing labor contribution of an employee of public and private enterprises of the construction sector in order to improve financial motivation and increase the level of interest, which is based on the principles of economic and mathematical modeling.

  13. Transition Office Management and Accounting System

    Data.gov (United States)

    US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...

  14. Automated material accounting statistics system (AMASS)

    International Nuclear Information System (INIS)

    Messinger, M.; Lumb, R.F.; Tingey, F.H.

    1981-01-01

    In this paper the modeling and statistical analysis of measurement and process data for nuclear material accountability is readdressed under a more general framework than that provided in the literature. The result of this effort is a computer program (AMASS) which uses the algorithms and equations of this paper to accomplish the analyses indicated. The actual application of the method to process data is emphasized

  15. Top Management Control Functions for Information Systems in Small and Medium Enterprises

    OpenAIRE

    Uma VIJAYAKUMAR

    2009-01-01

    This paper analyzes the Top Management Control functions for Information Systems (IS) in Small and Medium Enterprises (SMEs). SMEs extensively rely on information technology resources to enhance their competence in today’s global economy. They should have adequate top management control mechanisms in place for their efficient functioning. Top Management Controls determine how effectively the senior management manages the IS functions in a SME. The major tasks at this level consist of Planni...

  16. How Cisco Systems Used Enterprise Architecture Capability to Sustain Acquisition-Based Growth

    DEFF Research Database (Denmark)

    Toppenberg, Gustav; Shanks, Graeme; Henningsson, Stefan

    2015-01-01

    Value-creating acquisitions are a major challenge for many firms. The case of Cisco Systems shows that an advanced enterprise architecture (EA) capability can contribute to the four phases of the acquisition process: pre-acquisition preparation, acquisition selection, acquisition integration...... and post-integration management. Cisco’s EA capability improves its ability to rapidly capture value from acquisitions and to sustain its acquisition-based growth strategy over time....

  17. [The systemic approach to the health protection in the workers of industrial enterprises].

    Science.gov (United States)

    Oransky, I E; Razumov, A N; Fedorov, A A

    This paper presents the results of the systemic approach to the protection of health and prophylaxis of disability in the workers of industrial enterprises. The leading role in the technologies of rehabilitation (both short-term and long-term one) is played by the natural and physical therapeutic factors. The priority in the implementation of the therapeutic and health-promoting measures is given to the treatment based on the spa and health resort facilities as well as the factory health centers.

  18. Study on Enterprise Education System for Undergraduates in Universities

    Science.gov (United States)

    Zhang, Min

    2014-01-01

    This paper studies the higher school undergraduate entrepreneurship education system. Its architecture mainly includes five aspects of content: improve the students' entrepreneurial cognitive ability, adjust the teacher's education idea, carry out various kinds of entrepreneurship and entrepreneurial training, carry out flexible forms of team…

  19. Types of adaptation of the system of enterprise economic security to the impact of subjects of tax regulation

    Directory of Open Access Journals (Sweden)

    Pohorelov Yurii S.

    2014-01-01

    Full Text Available The article offers the authors’ approach to identification of types of adaptation of the system of enterprise economic security to negative influence of subjects of tax regulation. It determines composition of these subjects and, separately, regulation subjects that form fundamental grounds of the tax sphere and subjects of effective influence, which directly interact with entrepreneurial structures and realise tax regulation of their activity in practice. As regards direct adaptation of the system of enterprise economic security, the article offers to mark out its individual types with respect to the set goal, essence of changes in the system of economic security, degree of its manageability and nature of accumulated changes. Moreover, the article offers a list of catalysts and inhibitors of adaptation of the system of enterprise economic security to impact of subjects of tax regulation. It also marks out adaptation parameters of the system of enterprise economic security to the impact of subjects of tax regulation and provides their gradations.

  20. Application of food safety management systems (ISO 22000/HACCP) in the Turkish poultry industry: a comparison based on enterprise size.

    Science.gov (United States)

    Kök, M Samil

    2009-10-01

    The objectives of this study were to determine the extent of food safety management systems (ISO 22000/HACCP) implementation in the Turkish poultry industry. A survey was conducted with 25 major poultry meat producers, which account for close to 90% of national production, and a comparison was made between the procedures of small-to-medium enterprises (SMEs) and large firms (LFs). The survey revealed that there is a high level of application of ISO 22000 (72%), which is seen to aid the export market. LFs were shown to adopt more stringent schemes and make better use of governmental support services than SMEs. LFs were also more aware of, and able to deal with, risks from a greater range of contaminants.

  1. Diagnosis of Transport Activity as a Component of the Enterprise Logistical System

    Directory of Open Access Journals (Sweden)

    Skrynkovskyy Ruslan M.

    2016-05-01

    Full Text Available The article reveals the essence of the concept of “diagnosis of the enterprise transport activity”, by which there should be meant a process of evaluating the state of movement (transportation, carrying of freight (material resources, work in process or finished products by one type of transport facilities or their combination in accordance with the applied transport system and trends of its changes as well as determining the future prospects on the basis of sound management decisions in order to ensure a successful operation and development of the enterprise in the competitive environment. It has been found that the key business-indicators of the diagnosis system of transport activity as a component of the enterprise logistical system are: the coefficient of timeliness of freight transportation (delivery; coefficient of completeness of transportation; coefficient of freight safety conditions; coefficient of efficiency of freight transportation; coefficient of complexity of servicing freight owners; coefficient of satisfaction of freight owners’ demand, coefficient of readiness to operation of transport facilities per working day; coefficient of using vehicle kilometers travelled; coefficient of extensity of transport facility packing.

  2. The intellectual core of enterprise information systems: a co-citation analysis

    Science.gov (United States)

    Shiau, Wen-Lung

    2016-10-01

    Enterprise information systems (EISs) have evolved in the past 20 years, attracting the attention of international practitioners and scholars. Although literature reviews and analyses have been conducted to examine the multiple dimensions of EISs, no co-citation analysis has been conducted to examine the knowledge structures involved in EIS studies; thus, the current study fills this research gap. This study investigated the intellectual structures of EISs. All data source documents (1083 articles and 24,090 citations) were obtained from the Institute for Scientific Information Web of Knowledge database. A co-citation analysis was used to analyse EIS data. By using factor analysis, we identified eight critical factors: (a) factors affecting the implementation and success of information systems (ISs); (b) the successful implementation of enterprise resource planning (ERP); (c) IS evaluation and success, (d) system science studies; (e) factors influencing ERP success; (f) case research and theoretical models; (g) user acceptance of information technology; and (h) IS frameworks. Multidimensional scaling and cluster analysis were used to visually map the resultant EIS knowledge. It is difficult to implement an EIS in an enterprise and each organisation exhibits specific considerations. The current findings indicate that managers must focus on ameliorating inferior project performance levels, enabling a transition from 'vicious' to 'virtuous' projects. Successful EIS implementation yields substantial organisational advantages.

  3. Regulation and adaptation of management accounting innovations : The case of economic value added in Thai state-owned enterprises

    NARCIS (Netherlands)

    Chiwamit, Pimsiri; Modell, Sven; Scapens, Robert

    2017-01-01

    Research on the diffusion of management accounting innovations (MAIs) has grown into a substantial literature which, draws attention to how diffusion processes can be fuelled by compulsory regulation. However, relatively little is known about how MAIs interact with wider regulatory processes in

  4. System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

    NARCIS (Netherlands)

    Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

    2014-01-01

    Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

  5. ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-03-01

    Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

  6. Influence Business Process On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani; Muhammad Syaifullah

    2015-01-01

    Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

  7. The account system for students school‘s attendance

    OpenAIRE

    Birgėlienė, Raminta

    2007-01-01

    SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

  8. Enterprise Systems Implementations: Organizational Influence Processes for Corporate User Representatives

    DEFF Research Database (Denmark)

    Nielsen, Peter Axel; Nordheim, Stig

    2008-01-01

    -depth, interpretive study from the oil industry, where we analyze a case of innovative integration of an ECM system with collaboration technologies. The data collection has been longitudinal. The data analysis has been performed through the perspective of organizational influence processes. The main finding concerns...... an organizational role as corporate user representative to deal with the scale and complexities of implementation. A single person was particularly influential in the role. At the outset a user representative had to perform upward influence processes from a lower formal position. This is impeding...

  9. Information system maturity and the hospitality enterprise performance

    Directory of Open Access Journals (Sweden)

    Daniela Garbin Pranicevic

    2015-01-01

    Full Text Available The purpose of this paper is to empirically evaluate the relationship between the maturity of hotels’ information systems and their performance. This study uses customized models of information system (IS maturity and hotel performance measurement. Since we wanted to include the intangible aspects of performance, we opted for an adapted application of the Balanced Scorecard model. In the empirical part of the paper, fundamental constructs of the model are verified, while the individual items are further evaluated by employing discriminant analysis to distinguish hotels with relatively low and high performance levels. The findings demonstrate the existence of a significant and positive relationship between IS maturity and two dimensions of performance in the hospitality industry – process quality and guest relationships. The level of employee development and financial performance do not seem to be related to IS maturity. Although representative, the sample is relatively small, and the primary data were collected in a single country. The paper provides a framework of IS maturity items in the hospitality industry which seem to contribute to hotels’ business performances. As such, it can serve as a practical framework relevant for IT management in tourism and hospitality. The paper addresses a topic already discussed in a range of industries, although it does not seem to have been empirically evaluated by many studies of the tourism and hospitality industry. In addition, a new theoretical model of IT maturity in tourism and hospitality is proposed.

  10. Construction of the automated system on the basis of the platform 1С: enterprise using the JSON format

    Directory of Open Access Journals (Sweden)

    Fat'yanova A. A.

    2018-04-01

    Full Text Available options of JSON format using to apply it to integrate with third-party applications is discussed in the article. It is offered to use automated systems on platform 1C Enterprise in a parallel mode.

  11. IMPROVEMENT OF SYSTEM OF QUALITY MANAGEMENT OIL-FAT OF THE ENTERPRISE ON THE BASIS OF PERFECTION OF TECHNOLOGICAL PROCESSES

    Directory of Open Access Journals (Sweden)

    V. N. Vasilenko

    2012-01-01

    Full Text Available The control system of quality in the oil and fat industry which can become the real tool of continuous perfection of activity of the enterprise and a source of economic gains benefits is offered

  12. From conceptual process models to running systems: a holistic approach for the configuration of enterprise system processes

    NARCIS (Netherlands)

    Dreiling, A.; Rosemann, M.; Aalst, van der W.M.P.; Sadiq, W.

    2008-01-01

    This paper proposes a method which aims at increasing the efficiency of enterprise system implementations. First, we argue that existing process modeling languages that feature different degrees of abstraction for different user groups exist and are used for different purposes which makes it

  13. Studi Literatur tentang Faktor-Faktor yang Berpengaruh dalam Implementasi Enterprise System pada UKM

    Directory of Open Access Journals (Sweden)

    Sulistyo Heripracoyo

    2013-12-01

    Full Text Available Small and Medium Enterprises (SMEs are one of the pillars of Indonesian economy since they contribute to the national Gross Domestic Product in a large number. This study discusses some of the articles to determine the factors that influence the implementation of enterprise applications systems, business intelligence (BI and cloud computing. SCM, ERP, CRM are applications that provide the benefits of efficiency and effectiveness to the organization that uses and implements them. SCM, ERP, CRM and Business Intelligence needs to be implemented to SMEs in order to improve their performance to compete efficiently and competitively. In addition, SMEs can try cloud computing services by implementing and integrating those applications, although obstacles may be considerable.

  14. Mechanisms to Support Private Enterprise in the System of State Capitalism

    Directory of Open Access Journals (Sweden)

    Bogoutdinov Boris, B.

    2016-07-01

    Full Text Available Some of the main problems in developing the institute of private enterprise in Russia are ineffectiveness of government support and lack of competence among the entrepreneurs themselves. In the paper the author analyzes the existing mechanisms of business development for small and mediumsized businesses, which in case of effective implementation will drive up the share of self employment, tax revenue and quality of life. The aim of the paper is to develop methods and tools for development of private enterprise institute pursuing the task of forming a highly developed modern society. The mechanisms of support for small entrepreneurs in China, as well as problems of search funds and mittelshtands mechanisms were considered. The practical significance lies in the analysis of the existing enabling mechanism for small and medium-sized businesses with the purpose of development of new mechanisms of transformation of economic systems in Russia.

  15. A site of communication among enterprises for supporting occupational health and safety management system.

    Science.gov (United States)

    Velonakis, E; Mantas, J; Mavrikakis, I

    2006-01-01

    The occupational health and safety management constitutes a field of increasing interest. Institutions in cooperation with enterprises make synchronized efforts to initiate quality management systems to this field. Computer networks can offer such services via TCP/IP which is a reliable protocol for workflow management between enterprises and institutions. A design of such network is based on several factors in order to achieve defined criteria and connectivity with other networks. The network will be consisted of certain nodes responsible to inform executive persons on Occupational Health and Safety. A web database has been planned for inserting and searching documents, for answering and processing questionnaires. The submission of files to a server and the answers to questionnaires through the web help the experts to make corrections and improvements on their activities. Based on the requirements of enterprises we have constructed a web file server. We submit files in purpose users could retrieve the files which need. The access is limited to authorized users and digital watermarks authenticate and protect digital objects. The Health and Safety Management System follows ISO 18001. The implementation of it, through the web site is an aim. The all application is developed and implemented on a pilot basis for the health services sector. It is all ready installed within a hospital, supporting health and safety management among different departments of the hospital and allowing communication through WEB with other hospitals.

  16. Influence Business Process On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Meiryani

    2015-01-01

    Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

  17. Multi-Agent System for Decision Support in Enterprises

    Directory of Open Access Journals (Sweden)

    Dejan Lavbič

    2009-12-01

    Full Text Available Normal 0 21 false false false SL X-NONE X-NONE Business decisions must rely not only on organisation’s internal data but also on external data from competitors or relevant events. This information can be obtained from the Web but must be integrated with the data in an organisation’s Data Warehouse (DW. In this paper we discuss the agent-based integration approach using ontologies. To enable common understanding of a domain between people and application systems we introduce business rules approach towards ontology management. Because knowledge in organisation’s ontologies is acquired from business users without technical knowledge simple user interface based on ontology restrictions and predefined templates are used. After data from internal DW, Web and business rules are acquired; agent can deduce new knowledge and therefore facilitate decision making process. Tasks like information retrieval from competitors, creating and reviewing OLAP reports are autonomously performed by agents, while business users have control over their execution through knowledge base in ontology. The approach presented in the paper was verified on the case study from the domain of mobile communications with the emphasis on supply and demand of mobile phones and its accessories.

  18. Inventory management in the environment and the theory of constraints management accounting system throughput accounting

    OpenAIRE

    Elsukova Tatiana Vasilevna

    2014-01-01

    This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

  19. Inventory management in the environment and the theory of constraints management accounting system throughput accounting

    Directory of Open Access Journals (Sweden)

    Elsukova Tatiana Vasilevna

    2014-02-01

    Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

  20. Profitability of wood harvesting enterprises

    Energy Technology Data Exchange (ETDEWEB)

    Penttinen, M. email: markku.penttinen@metla.fi; Mikkola, J. email: jarmo.mikkola@metla.fi; Rummukainen, A. email: arto.rummukainen@metla.fi

    2009-07-01

    The forest machine business is about 50 years old. The rapid technical development of machinery increased productivity up to the end of last century. In 2007, the total value of round and energy wood harvesting and silvicultural work operated by forest machine enterprises exceeded 570 mill. euro. According to the materials of the Vehicle Administration Finland and Statistics Finland there are about 1 600 active harvesting enterprises in the personal and business taxation system. Beside this, there are according to the Ministry of Agriculture and Forestry about 1 300 farmers who do harvesting as side business. About 1 000 enterprises working in June 2007 were studied with their retrospective economic analyses from 2001. The data includes all enterprises that had supplied closing of the accounts data. One-machine entrepreneurs represent more than a third of the number of enterprises, but only 13 percent of the turnover. Enterprises with seven or more machines represent less than ten percent of the number, but over twenty percent of the turnover. Enterprises are largest in eastern and northern Finland, where the average number of machines per enterprise exceeds three. Small enterprises are mostly singleowner business enterprises with a median turnover of 125 000 euros per annum. Partnerships and limited enterprises have double the median turnover of single-owner businesss. Limited companies turn over a median of 450 000 euro/y, representing 67 percent of total turnover. Median net profit varied between 6 and 10 percent of turnover in 2001-2007, but only between 2 and 4 percent where the wage adjustment is deducted from the profit. The wage adjustment is estimated as if the owners of single-owner businesses earn an operator's salary. Profit was highest in 2002 and lowest 2006. In the smallest enterprise class with a turnover of less than 75 000 euro/y, profit was lowest and negative in 2006 and 2007. The variation in profits between enterprises was also biggest in

  1. Risk Analysis of Accounting Information System Infrastructure

    OpenAIRE

    MIHALACHE, Arsenie-Samoil

    2011-01-01

    National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of...

  2. Building enterprise systems with ODP an introduction to open distributed processing

    CERN Document Server

    Linington, Peter F; Tanaka, Akira; Vallecillo, Antonio

    2011-01-01

    The Reference Model of Open Distributed Processing (RM-ODP) is an international standard that provides a solid basis for describing and building widely distributed systems and applications in a systematic way. It stresses the need to build these systems with evolution in mind by identifying the concerns of major stakeholders and then expressing the design as a series of linked viewpoints. Although RM-ODP has been a standard for more than ten years, many practitioners are still unaware of it. Building Enterprise Systems with ODP: An Introduction to Open Distributed Processing offers a gentle pa

  3. Study of Info backup system of strategy management for coal enterprises

    Energy Technology Data Exchange (ETDEWEB)

    Han, K.; Dai, B.; Li, Q.; Shao, J. [China University of Mining and Technology, Xuzhou (China). College of Mineral and Energy Resources

    2001-09-01

    It is an application system which helps the determination, enforcement and control of the development strategy of a coal enterprise. This system, which is based on Delphi 5.0, is a Windows application and is bundled with some excellent software, such as 3D Studio Max, Autocad, PhotoShop, Gif Gear etc. It comprises of two subsystems, i.e., the information backup subsystem of strategy management and the control subsystem of strategy enforcement. This system can provide not only the effective information to the leaders or the managers, but also the timely and effective control in the whole course of strategy enforcement. 5 refs.,1 fig.

  4. How to Disable Mortal Loops of Enterprise Resource Planning (ERP Implementation: A System Dynamics Analysis

    Directory of Open Access Journals (Sweden)

    Kaveh M. Cyrus

    2018-01-01

    Full Text Available Successful Enterprise Resource Planning (ERP implementation depends upon various factors known as critical success factors (CSFs. This study developed a system dynamics model of ERP implementation based on CSFs to discuss ERP implementation complexities, which identifies the effect of CSF interrelations on different aspects of ERP project failure. Based on the model hypothesis, CSF interrelations include many causal loop dependencies. Some of these causal loops are called mortal loops, because they may cause the failure of risk reduction efforts to a more severe failure in effect of lack of system thinking on CSFs interrelations. This study discusses how system thinking works as a leverage point for overcoming ERP implementation challenges.

  5. Identifying Employer Needs from Accounting Information Systems Programs

    Science.gov (United States)

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  6. Intellectual Capital Based Management Accounting System For Creative City

    Directory of Open Access Journals (Sweden)

    Daryanto Hesti Wibowo

    2015-08-01

    Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

  7. Design and implementation of an enterprise information system utilizing a component based three-tier client/server database system

    OpenAIRE

    Akbay, Murat.; Lewis, Steven C.

    1999-01-01

    The Naval Security Group currently requires a modem architecture to merge existing command databases into a single Enterprise Information System through which each command may manipulate administrative data. There are numerous technologies available to build and implement such a system. Component- based architectures are extremely well-suited for creating scalable and flexible three-tier Client/Server systems because the data and business logic are encapsulated within objects, allowing them t...

  8. Maintenance Management Systems in the Czech Enterprises of Chemical and Food Industries

    Directory of Open Access Journals (Sweden)

    Lenka Branska

    2016-12-01

    Full Text Available Purpose of the article: The aim of this article is to use the results of the qualitative research to describe the current form of maintenance systems used in enterprises of chemical and food industries, and then to discuss and generalize the results. Methodology/methods: The primary qualitative research was conducted in five companies, which can be regarded as typical representatives of the industries. The main objective of the primary research in individual companies was to determine how they perform the strategic and tactical operational planning of maintenance, implementation of these plans and their control. Individual interviews with respondents were used as the research method. The results of the research were processed using the content analysis method. Subsequently, comparison of the findings from individual businesses and subsequent synthesis thereof was performed, which allowed making generalizations. Scientific aim: The scientific aim of the article is to develop knowledge in the field of maintenance management by specifying the form of the maintenance systems utilized in Czech enterprises of the chemical and food industries and identifying the main opportunities for their improvement. Findings: Czech enterprises of the chemical and food industries utilize maintenance management systems. These systems are aimed at prevention, emphasizing the planning of maintenance activities in fixed periodic intervals. Also, they often utilize diagnostic maintenance. However, the maintenance systems currently used cannot be considered fully operational, with regard to the relatively large volume of after-failure repairs. Conclusions: Production equipment maintenance systems are irreplaceable in chemical and food industry enterprises, but there is great potential for improvement. Improvement should be focused on the area of strategic as well as tactical and operational planning of production equipment maintenance. In terms of strategy, the biggest

  9. Analysis of Application of Strategic Management Accounting in Small and Medium Enterprises%战略管理会计在中小企业应用的分析

    Institute of Scientific and Technical Information of China (English)

    张祥

    2011-01-01

    战略管理会计可以提高企业经营管理水平,增强企业在市场中的竞争力。中小型企业在我国企业中占绝大多数,为了提高中小企业在市场中的生存能力和国际竞争力,推广和运用战略管理会计的理论和方法来改善企业的经营环境是当务之急。%Strategic management accounting could improve enterprise management level and strengthen the competitiveness of the enterprises in the market.Small and medium enterprises have great majority.It is necessary that improve the survivability and international competitiveness in the market and popularize and apply the theory and methods of strategic management accounting.

  10. Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Davor VAŠIČEK

    2010-06-01

    Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

  11. Quantitative Model for Economic Analyses of Information Security Investment in an Enterprise Information System

    Directory of Open Access Journals (Sweden)

    Bojanc Rok

    2012-11-01

    Full Text Available The paper presents a mathematical model for the optimal security-technology investment evaluation and decision-making processes based on the quantitative analysis of security risks and digital asset assessments in an enterprise. The model makes use of the quantitative analysis of different security measures that counteract individual risks by identifying the information system processes in an enterprise and the potential threats. The model comprises the target security levels for all identified business processes and the probability of a security accident together with the possible loss the enterprise may suffer. The selection of security technology is based on the efficiency of selected security measures. Economic metrics are applied for the efficiency assessment and comparative analysis of different protection technologies. Unlike the existing models for evaluation of the security investment, the proposed model allows direct comparison and quantitative assessment of different security measures. The model allows deep analyses and computations providing quantitative assessments of different options for investments, which translate into recommendations facilitating the selection of the best solution and the decision-making thereof. The model was tested using empirical examples with data from real business environment.

  12. Characteristics of Company Accounting Information System

    OpenAIRE

    Marija Tokić; Marina Proklin

    2011-01-01

    Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid developme...

  13. Social responsibility of the head in the system of staff planning of the enterprise

    Directory of Open Access Journals (Sweden)

    O. S. Reznikova

    2017-01-01

    Full Text Available The principles of social partnership when changing the bases of social and labor relations become an important element in the work of the modern leader. In Russia, on the part of the state for 2016–2021 years, it is planned to form a new model for the sphere of labor relations in the form of effective cooperation between employers and employees through the introduction of innovative principles. In conditions of objective competitive restrictions, the implementation of the principles of social responsibility is difficult. Toughening of legal norms with regard to the responsibility of managers in the system of collective social and labor relations, on the one hand, is intended to reduce the share of offenses in the organization of labor remuneration, unjustified its differentiation, on the other, reduces the management motivation caused by the increased risk of such liability. The social responsibility of the enterprise manager as a phenomenon alters the content of the mechanism of its distribution. Providing the Russian economy with highly competitive jobs implies a significant increase in labor productivity, therefore, the growth of wages and staff development is stipulated. Effective leadership aimed at the strategic development of the enterprise, not in all situations is able to solve unstructured tasks, even with sufficient attention to the staff and the right style of behavior. The tool for implementing strategic goals in this case is the personnel policy of the enterprise, which is proposed to be implemented in accordance with the developed professional-qualification model. The growth of the efficiency of the enterprise should be ensured with the use of internal reserves without attracting new personnel due to the renewal of production capacities, retraining of the staff for the purpose of acquiring higher skills and the ability to efficiently and efficiently employ flexible employment.

  14. IMPLEMENTATION OF RISK-MANAGEMENT SYSTEM IN ENTERPRISE IN CONDITIONS OF INNOVATION ACTIVITY

    Directory of Open Access Journals (Sweden)

    Vereshchagina Ganna

    2018-03-01

    Full Text Available Introduction. Search approaches to assessment and risk management was one of the priority directions of development of modern enterprises. That is why the study of the formation of enterprise risk management in terms of innovation and development of risk management systems in the enterprise is becoming increasingly relevant. Purpose. The aim of this research is to identify the essence of the concept of «risk» and «risk management», to analyze of risk management functions and existing models of risk management, to generalize of risk management process for further minimization of negative consequences and reduce the probability of occurrence of risks in the process of economic activity of enterprises in terms of innovation. Results. In the article the authors analyzed the main approaches to the definition of the concepts «risk» and «risk management». The main functions of risk management, namely forecasting (planning, organization, control, coordination and motivation, are analyzed, and their main characteristics are given. The combination of the performance of all risk management functions in the context of innovation activity allows us to characterize risk management from the viewpoint of a process management approach as a series of consistent management actions characterized by the following stages of the risk management process: analysis and identification, qualitative risk assessment, quantitative risk assessment, risk control, choice of optimization / avoidance or risk prevention methods, development of a management decision, decision-making, impact on risk, evaluation of results and their correcting. Features of existing risk management models and their distinctive features, as well as the main directions and methods of risk management are considered. Conclusions. It is revealed that the process of risk management includes not only the methods for reducing the risk factors of innovation risk, but also the methods for using the

  15. A simulation model for material accounting systems

    International Nuclear Information System (INIS)

    Coulter, C.A.; Thomas, K.E.

    1987-01-01

    A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line

  16. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

    Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

  17. Machine learning algorithms for the creation of clinical healthcare enterprise systems

    Science.gov (United States)

    Mandal, Indrajit

    2017-10-01

    Clinical recommender systems are increasingly becoming popular for improving modern healthcare systems. Enterprise systems are persuasively used for creating effective nurse care plans to provide nurse training, clinical recommendations and clinical quality control. A novel design of a reliable clinical recommender system based on multiple classifier system (MCS) is implemented. A hybrid machine learning (ML) ensemble based on random subspace method and random forest is presented. The performance accuracy and robustness of proposed enterprise architecture are quantitatively estimated to be above 99% and 97%, respectively (above 95% confidence interval). The study then extends to experimental analysis of the clinical recommender system with respect to the noisy data environment. The ranking of items in nurse care plan is demonstrated using machine learning algorithms (MLAs) to overcome the drawback of the traditional association rule method. The promising experimental results are compared against the sate-of-the-art approaches to highlight the advancement in recommendation technology. The proposed recommender system is experimentally validated using five benchmark clinical data to reinforce the research findings.

  18. A successful enterprise system re-implementation against all odds – A multisourcing case study

    DEFF Research Database (Denmark)

    Svejvig, Per

    2011-01-01

    Achieving success in enterprise systems (ES) implementations is challenging. The success rate is not high in view of the sums invested by many organizations in these companywide systems. The literature is charged with reasons for unsuccessful implementations, such as a lack of top management supp...... support and insufficient change management. Contrary to this research, empirical data from an ES re-implementation in a Scandinavian high-tech company shows successful implementation despite many problematic shifts in outsourcing partners. Therefore, it is natural to ask: why was the re...

  19. Experience of creating a multifunctional safety system at the coal mining enterprise

    Science.gov (United States)

    Reshetnikov, V. V.; Davkaev, K. S.; Korolkov, M. V.; Lyakhovets, M. V.

    2018-05-01

    The principles of creating multifunctional safety systems (MFSS) based on mathematical models with Markov properties are considered. The applicability of such models for the analysis of the safety of the created systems and their effectiveness is substantiated. The method of this analysis and the results of its testing are discussed. The variant of IFSB implementation in the conditions of the operating coal-mining enterprise is given. The functional scheme, data scheme and operating modes of the MFSS are given. The automated workplace of the industrial safety controller is described.

  20. Research on time synchronization scheme of MES systems in manufacturing enterprise

    Science.gov (United States)

    Yuan, Yuan; Wu, Kun; Sui, Changhao; Gu, Jin

    2018-04-01

    With the popularity of information and automatic production in the manufacturing enterprise, data interaction between business systems is more and more frequent. Therefore, the accuracy of time is getting higher and higher. However, the NTP network time synchronization methods lack the corresponding redundancy and monitoring mechanisms. When failure occurs, it can only make up operations after the event, which has a great effect on production data and systems interaction. Based on this, the paper proposes a RHCS-based NTP server architecture, automatically detect NTP status and failover by script.