The Experts below are selected from a list of 12 Experts worldwide ranked by ideXlab platform
Марія Юріївна Чік - One of the best experts on this subject based on the ideXlab platform.
-
Lean облік – як облікова система майбутнього
Problems of Theory and Methodology of Accounting Control and Analysis, 2017Co-Authors: Максим Вікторович Корягін, Марія Юріївна ЧікAbstract: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.
-
Lean облік – як облікова система майбутнього // Lean accounting – as a future accounting system
2017Co-Authors: Максим Вікторович Корягін, Марія Юріївна ЧікAbstract: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. Досліджено історичний розвиток бережливого обліку. Здійснено порівняння бережливого і бухгалтерського обліку. Визначено основні принципи lean обліку, що є основою для виділення основних десяти кроків для переходу на систему lean обліку: оцінки поточного становища та очікуваних перспектив розвитку підприємства; розробка принципів впровадження lean обліку; визначення виробничих параметрів і методологія побудови економічної моделі; організація виробничого lean середовища і скорочення більшої частини запасів; визначення потоків створення цінності; відмова від варіативного обліку і зворотне списання всіх трудових витрат і витрат на матеріали; відмова від відстеження запасів і віднесення витрат безпосередньо на собівартість реалізованої продукції по мірі їх виникнення; визначення клієнтоорієнтованих цільових витрат; зв'язок з постачальниками і автоматизація кредиторської заборгованості; зв'язок із замовниками та автоматизація одержуваних платежів.
Максим Вікторович Корягін - One of the best experts on this subject based on the ideXlab platform.
-
Lean облік – як облікова система майбутнього
Problems of Theory and Methodology of Accounting Control and Analysis, 2017Co-Authors: Максим Вікторович Корягін, Марія Юріївна ЧікAbstract: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.
-
Lean облік – як облікова система майбутнього // Lean accounting – as a future accounting system
2017Co-Authors: Максим Вікторович Корягін, Марія Юріївна ЧікAbstract: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. Досліджено історичний розвиток бережливого обліку. Здійснено порівняння бережливого і бухгалтерського обліку. Визначено основні принципи lean обліку, що є основою для виділення основних десяти кроків для переходу на систему lean обліку: оцінки поточного становища та очікуваних перспектив розвитку підприємства; розробка принципів впровадження lean обліку; визначення виробничих параметрів і методологія побудови економічної моделі; організація виробничого lean середовища і скорочення більшої частини запасів; визначення потоків створення цінності; відмова від варіативного обліку і зворотне списання всіх трудових витрат і витрат на матеріали; відмова від відстеження запасів і віднесення витрат безпосередньо на собівартість реалізованої продукції по мірі їх виникнення; визначення клієнтоорієнтованих цільових витрат; зв'язок з постачальниками і автоматизація кредиторської заборгованості; зв'язок із замовниками та автоматизація одержуваних платежів.
M.yu. Chik - One of the best experts on this subject based on the ideXlab platform.
-
Lean accounting – as a future accounting system
Problems of Theory and Methodology of Accounting Control and Analysis, 2017Co-Authors: M.v. Koryagin, M.yu. ChikAbstract: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.
M.v. Koryagin - One of the best experts on this subject based on the ideXlab platform.
-
Lean accounting – as a future accounting system
Problems of Theory and Methodology of Accounting Control and Analysis, 2017Co-Authors: M.v. Koryagin, M.yu. ChikAbstract: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.
Andrey Pazderin - One of the best experts on this subject based on the ideXlab platform.
-
ISIE - Technical and Economic Model of energy transmission and distribution based on the smart metering technologies
2017 IEEE 26th International Symposium on Industrial Electronics (ISIE), 2017Co-Authors: Andrey Pazderin, Nikita D. MukhlyninAbstract:This paper is devoted to the technical and Economic Model for energy distribution grids which can be used for both the wholesale and the retail markets. This Model combines the technical and Economic sides of the process of transport and distribution and uses the balance equations for linking the parameters. This gives the opportunity to analyze and manage both energy and cost flows. This Model is designed for electric utilities to solve the technical tasks of calculating energy flows and measurements verification. It is also used in solving the Economic tasks of obtaining the calculating estimates of key financial indicators and justification of energy transmission tariff. Information basis of the proposed Model are the complex Smart Metering systems and specialized algorithms of storage and processing large information volumes. The main stages of the technical and Economic Model Construction and also its main advantages are shown in the numerical test case.
