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The Evolution of ABC Costing 作业成本法的演变
Youth Science Forum Journal Pub Date : 2020-11-01 DOI: 10.35599/forummn/01.05.05
G. M. Danilova, E. Kislova
{"title":"The Evolution of ABC Costing","authors":"G. M. Danilova, E. Kislova","doi":"10.35599/forummn/01.05.05","DOIUrl":"https://doi.org/10.35599/forummn/01.05.05","url":null,"abstract":"Annotation. Companies face a strong global competition, so there is a lot of pressure to improve productivity and reduce production costs. Thus, obtaining a method for a rigorous and accurate assessment of the cost for different types of products produced at one enterprise has become a truly strategic task. To solve this problem, the ABC methodology was proposed, it establishes that resources are consumed by activities, and they are consumed by products and services. The allocation of resources by activity and subsequent allocation by product is carried out through cost drivers. Purpose of the article is to consider the key features of cost accounting systems: Activity Based Costing, Time Driven Activity Based Costing и Performance Focused Activity Based Costing. Methods of the research are analysis of scientific articles, observation, comparative analysis, complex and systematic approaches to assessing the essence of economic phenomena. Objects of the research are ABC Costing, Time Driven Activity Based Costing и Performance Focused Activity Based Costing. Results: the differences and main issues of different types of ABC Costing are revealed. Conclusions: ABC Costing has ample opportunities for decision-making in the framework of management accounting. The managers of each enterprise choose ABC Costing version to use independently. Based Costing.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115598122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Level of empathic personality abilities as a condition for optimizing interpersonal conflicts in the student group 共情人格能力水平作为优化学生群体人际冲突的条件
Youth Science Forum Journal Pub Date : 2020-11-01 DOI: 10.35599/forummn/01.05.03
A. V. Garipova
{"title":"Level of empathic personality abilities as a condition for optimizing interpersonal conflicts in the student group","authors":"A. V. Garipova","doi":"10.35599/forummn/01.05.03","DOIUrl":"https://doi.org/10.35599/forummn/01.05.03","url":null,"abstract":"Annotation. The article considers empathy as an important component of the personality that helps successfully interact with people around and effectively solve conflicts. Purpose of the article to determine the level of empathy and conflict of students. Methods and objects of the research are psychological technique V.V. Boyko and questionnaire, which was carried out using Google forms among students of NIU «BelSU». Results: the level of empathy of students is determined, the main causes of conflicts are highlighted. Conclusions: Most students have a low level of empathy. The main causes of conflicts are personal characteristics (character, temperament), differences of opinion, interests, as well as injustice in something. Cooperation and compromise are common strategies for conflict behavior.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126747270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Methodology for choosing the optimal method for drying, cleaning and storing grain in the conditions of the Kaliningrad region 在加里宁格勒地区条件下选择最佳干燥、清洗和储存方法的方法
Youth Science Forum Journal Pub Date : 2020-11-01 DOI: 10.35599/forummn/01.05.02
A. V. Kuznetsov
{"title":"Methodology for choosing the optimal method for drying, cleaning and storing grain in the conditions of the Kaliningrad region","authors":"A. V. Kuznetsov","doi":"10.35599/forummn/01.05.02","DOIUrl":"https://doi.org/10.35599/forummn/01.05.02","url":null,"abstract":"науки, each method and type of work with the harvest, which includes drying, cleaning and storage of grain, is highlighted. Conclusions : as a result of the study, optimal solutions were proposed for the selection of the necessary elevator equipment (dryer, sorting and storage type) for Ushakovo-Agro LLC, as well as economic calculations and justification of the selected equipment.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133789269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the issue of researching the innovative development of mechanical engineering in the Sverdlovsk region 斯维尔德洛夫斯克地区机械工程创新发展问题研究
Youth Science Forum Journal Pub Date : 2020-11-01 DOI: 10.35599/forummn/01.05.06
A. A. Yachmenev
{"title":"On the issue of researching the innovative development of mechanical engineering in the Sverdlovsk region","authors":"A. A. Yachmenev","doi":"10.35599/forummn/01.05.06","DOIUrl":"https://doi.org/10.35599/forummn/01.05.06","url":null,"abstract":"комплекс. Annotation. The purpose of the work is to study the innovative development of mechanical engineering in the Sverdlovsk region. Research methods and objects. The object of the research was the social relations arising in the course of the activities of executive authorities in the development of mechanical engineering in the territory of the Sverdlovsk region. Results. In the course of the work, the author studied the current state of the machine-building complex in the Sverdlovsk region, considered the problems of the machine-building complex in the region, described the factors of investment attractiveness of the industry in question and suggested ways of developing machine-building in the Sverdlovsk region. Conclusions. To achieve frontal industrial growth in the context of new industrialization, changes in the regional policy in this area are necessary.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129091452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Benefits of Implementing ABC Costing for the Company 实施作业成本法对公司的好处
Youth Science Forum Journal Pub Date : 2020-11-01 DOI: 10.35599/forummn/01.05.04
G. M. Danilova
{"title":"The Benefits of Implementing ABC Costing for the Company","authors":"G. M. Danilova","doi":"10.35599/forummn/01.05.04","DOIUrl":"https://doi.org/10.35599/forummn/01.05.04","url":null,"abstract":"Annotation. Purpose of the article is to identify the benefits of using ABC Costing as a cost accounting system in the commercial enterprise. Methods of the research are analysis of articles, comparative analysis, integrated and systematic approaches to assessing the essence of economic phenomena. Objects of the research are ABC Costing as an alternative for classic cost accounting systems. Results: the author made a study of advantages of using ABC Costing. Conclusions: 1. Traditional cost accounting systems do not provide an accurate estimate of costs, therefore they cannot be used for making managerial decisions. 2. ABC Costing has a number of advantages when applied in commercial enterprises, such as: accuracy in estimating the production cost, reliable pricing, it improves business processes and directly the management process, strengthens the company's competitiveness.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124420905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
To the question about the peculiarities of the tactics of the external inspection of the corpse at the site of its detection 关于在发现现场对尸体进行外部检查的策略的特殊性问题
Youth Science Forum Journal Pub Date : 2020-10-01 DOI: 10.35599/forummn/01.04.04
V. Bogdanov
{"title":"To the question about the peculiarities of the tactics of the external inspection of the corpse at the site of its detection","authors":"V. Bogdanov","doi":"10.35599/forummn/01.04.04","DOIUrl":"https://doi.org/10.35599/forummn/01.04.04","url":null,"abstract":"УДК 4414 Аннотация. Цель работы: обозначить толкование проблемы наружного осмотра трупа на месте происшествия, рассмотрение методологических аспектов данного следственного действия и подведение кратких итогов, связанных с проблематикой в конкретном направлении криминалистики. Методы и объекты исследования: анализ литературных источников, а именно, трудов Кокорева Р. А., Соболевской С. И., Шадрина С. Ф. и др. Результаты: в работе рассмотрены вопросы тактики хода осмотра трупа на месте обнаружения и его узкоспециальных особенностях. Особое внимание уделяется аспектам, имеющим особую важность на этапе предварительного следствия, основаниям, приведшим к данному осмотру и следственным задачам, которые стоят перед следствием. Выводы. Наиболее важными элементами успешно проведенной тактической работы по осмотру трупа на месте его обнаружения являются организация следственного действия, как в целом, так и в частности и научно-обоснованное, подкрепленное практическими рекомендациями, описание трупа.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"349 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115301333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The problem of obsolescence of the insulation layer of the attic floor 阁楼地板保温层老化的问题
Youth Science Forum Journal Pub Date : 2020-10-01 DOI: 10.35599/forummn/01.04.02
I. L. Shipelev, A. Afanasiev, N. Vashchenko
{"title":"The problem of obsolescence of the insulation layer of the attic floor","authors":"I. L. Shipelev, A. Afanasiev, N. Vashchenko","doi":"10.35599/forummn/01.04.02","DOIUrl":"https://doi.org/10.35599/forummn/01.04.02","url":null,"abstract":"Purpose of to confirm the relevance of modern thermal insulation materials and compare them with obsolete thermal insulation materials. dampness of materials of heat-insulating coatings in buildings, affects the normal and most importantly - the safe operation of these objects to this day. The relevance of the topic is quite high, since at present, work is being carried out everywhere to replace the heat and vapor barrier materials of the attic floors. A comparison is made of the actual thermal and moisture characteristics of multilayer attic floor structures, standard buildings of the Soviet period with the same characteristics of insulation with modern materials. Objects and methods of the research are thermal insulation layer of attic floor, empirical, detailed instrumental, analytical and comparative.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134507455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the reasons for the delay in the commissioning of unfinished construction projects and the ways of their solution 浅谈未完工建设项目调试延迟的原因及解决途径
Youth Science Forum Journal Pub Date : 2020-10-01 DOI: 10.35599/forummn/01.04.03
I. L. Shipelev, A. V. Ermakova, E. R. Mantashova
{"title":"On the reasons for the delay in the commissioning of unfinished construction projects and the ways of their solution","authors":"I. L. Shipelev, A. V. Ermakova, E. R. Mantashova","doi":"10.35599/forummn/01.04.03","DOIUrl":"https://doi.org/10.35599/forummn/01.04.03","url":null,"abstract":"of building structures, in which significant defects were identified in the structures of an unfinished construction object. The article provides solutions to eliminate these flaws, recommendations for preventing the freezing of building objects.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125823699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Formation and development of the education system in the Kuban in the second half of the XIX - early XX centuries: historiographic aspect 十九世纪下半叶至二十世纪初库班教育制度的形成与发展:史学方面
Youth Science Forum Journal Pub Date : 2020-10-01 DOI: 10.35599/forummn/01.04.06
E. O. Kutko
{"title":"Formation and development of the education system in the Kuban in the second half of the XIX - early XX centuries: historiographic aspect","authors":"E. O. Kutko","doi":"10.35599/forummn/01.04.06","DOIUrl":"https://doi.org/10.35599/forummn/01.04.06","url":null,"abstract":"УДК 930.1 Аннотация. Целью работы является изучение трудов дореволюционных, советских и современных авторов Кубани, уделявших внимание проблеме становления и развития женского образования в регионе во второй половине XIX – начале ХХ вв. В основе методологии исследования лежат общенаучные принципы объективности и историзма и специально исторические методы: исторической антропологии, сравнительно-исторический, проблемно-хронологический, системного анализа и ретроспективный. Объектом исследования являются научные работы по истории развития дореволюционного женского образования на Кубани. Результаты. Были рассмотрены и проанализированы известные на данный момент времени научные труды, содержащие информацию по заявленной тематике Выводы. Можно утверждать, что авторами не предпринимались попытки создания обобщающих трудов по истории развития образования на Кубани в рассматриваемый период времени, множество вопрос являются малоизученными и требуют как узконаправленных, так и комплексных исследований.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132023320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Application of the kinesiological correction method when working with school-age children 在与学龄儿童一起工作时运动学矫正方法的应用
Youth Science Forum Journal Pub Date : 2020-10-01 DOI: 10.35599/forummn/01.04.05
M. M. Udartsev
{"title":"Application of the kinesiological correction method when working with school-age children","authors":"M. M. Udartsev","doi":"10.35599/forummn/01.04.05","DOIUrl":"https://doi.org/10.35599/forummn/01.04.05","url":null,"abstract":"УДК 796.038 Аннотация. Целью работы является развитие межполушарного взаимодействия путем формирования мелкой моторики и сенсомоторного контроля у детей школьного возраста. Методы и объекты исследования. Благодаря реализации программы по включению в ежедневные занятия с детьми старшего дошкольного возраста элементов кинезиологической гимнастики, уже в течение учебного года было отмечено улучшение мелкой моторики и графомоторики. Для диагностики динамики развития в соответствии с возрастной нормой были использованы следующие психодиагностические методики: Тест Керна-Йирасека «Копирование точек»; Проба Н.И. Озерецкого; исследование зрительно-моторной координации Л.Бендер; Речевой вариант пробы Дж. Хеда. Результаты. У 80% воспитанников наблюдается улучшение показателей сформированности мелкой моторики и физической активности по сравнению с 2018-2019 учебным годом. По сравнению с началом 2019-2020 учебного года наблюдается рост показателей у 60% воспитанников. Выводы. После года работы можно отметить положительную динамику развития психофизиологического компонента, становление графомоторики, развитие зрительно-моторной координации, формирование сенсомоторного контроля.","PeriodicalId":177366,"journal":{"name":"Youth Science Forum Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123712081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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