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Journal articles on the topic 'Accounting for business trip expenses'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Ksonzhyk, Іryna, Tetiana Pisochenko, and Pavel Petrov. "Organizational and Legal Regulation of Accounting of Business Trip Expenses of Employees of Public Sector Institutions of Ukraine." Modern Economics 25, no. 1 (2021): 86–91. http://dx.doi.org/10.31521/modecon.v25(2021)-13.

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Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research

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Цахаева, Д. А. "Reimbursement rates and features of taxation of travel expenses." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 1113–17. http://dx.doi.org/10.34925/eip.2022.147.10.220.

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Статья раскрывает вопросы нормирования командировочных расходов и порядок их возмещения с учетом предстоящих в 2023 году изменений. Автор затрагивает весь перечень командировочных расходов, нюансы их оформления и предъявления к возмещению, исследует сегодняшние тенденции возмещения расходов сотрудников, чей труд связан с разъездами и вахтовым методом, раскрывает причины и порядок налогообложения сверхнормативных расходов и учет расходов на служебную командировку при расчете налога на прибыль. The article reveals the issues of rationing travel expenses and the procedure for their reimbursement,

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3

Sabilla, Maisya, Mukaram, and Ivon Sandya Sari Putri. "Pembuatan Aplikasi Perjalanan Dinas Berbasis Web di Kesatuan Bisnis Mandiri (KBM) Ecotourism Perum Perhutani Divisi Regional Jawa Barat Dan Banten." Applied Business and Administration Journal 1, no. 1 (2022): 29–41. https://doi.org/10.62201/kc5mgf04.

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Kesatuan Bisnis Mandiri (KBM) Ecotourism was formed at May 4th 2009 to manage tourist attractions under Perum Perhutani, the Regional Division of West Java and Banten. Because of that, KBM Ecotourism requires employees and managers to monitor or directly supervise tourist attractions on a regular basis through business trips. Every trip requires a business trip warrant or SPPD approved by General Manager and made by HR staff. Beside SPPD, travel documents needed by employees are accountability sheets that contain details of travel expenses. Currently, business trip recording system at KBM Ecot

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PLAKSIYENKO, Vаleriy, Tetiana PRIYDAK, Liudmyla YLOVEHA, and Olha LEHA. "BUSINESS TRIP: DOCUMENTATION, RECOGNITION IN ACCOUNTING AND TAXATION MANAGEMENT." Ukrainian Journal of Applied Economics 5, no. 1 (2020): 176–89. http://dx.doi.org/10.36887/2415-8453-2020-1-21.

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Introduction. Among settlement transactions, a special place is held by settlements with accountable persons, which can be found at any enterprise regardless of the form of ownership and business scope. Settlements with accountable persons are a vast range of transactions related to cash, payments, purchase of non-monetary valuables, taxation, etc. Therefore, the performance of this section of accounting work requires adherence to the current regulations and completion of relevant documents. The purpose of the article is to determine the essence of a business trip and the peculiarities of its

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Slater, Robert, and Dana L. Hart. "Deductibility of Expenses for Studying Abroad." Frontiers: The Interdisciplinary Journal of Study Abroad 26, no. 1 (2015): 136–43. http://dx.doi.org/10.36366/frontiers.v26i1.363.

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In this paper we examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad trips run the gamut from seven day excursions, to full semester trips, and even multiple year, multiple country trips. The type of study abroad trip is important as the tax consequences of certain expenses depend on the type of trip, the duration of the visit, and the role of the participants involved. Educational study abroad expenses may be incurred in either a personal or a business capacity, resulting in very different tax treatments.

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ROMANOVA, Olga, and Svetlana REPINA. "PRIMARY ACCOUNTING OF BUSINESS EXPENSES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 87–91. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-15.

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The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is importan

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Cebula, Richard J. "Migration, the Quality of Life, and Economic Opportunities in the U.S. Revisited: Impacts of Round-Trip Work Commute Time and Rent or Single-Family Housing Prices." American Business Review 25, no. 2 (2022): 439–51. http://dx.doi.org/10.37625/abr.25.2.439-451.

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Given the importance to businesses of having a better understanding of factors that influence migration, this study argues that there are two dimensions of the quality of life and economic opportunities that have largely been ignored in previously published studies of migration patterns in the U.S.: the impacts of (1) the costs of commuting between one’s residence and one’s place of employment and (2) apartment rent-levels and single-family housing price levels. It is hypothesized here that the greater the commute time between one’s prospective place of residence and one’s prospective place of

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DATSENKO, GANNA, and OLENA KUDYRKO. "WAYS TO OPTIMIZE ACCOUNTING OF ADMINISTRATIVE ENTERPRISE EXPENSES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 69–74. http://dx.doi.org/10.31891/2307-5740-2021-292-2-11.

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Improving the efficiency of enterprise management is primarily reduced to optimizing and reducing the volume of various expenses that arises in the course of business entities activities from expenses that form the cost of products and services to expenses that are directly written off as a financial result. The constant increase in the amount and share of administrative expenses in the total amount of enterprise expensesmakes it necessary to find optimal methods of their accounting and control adapted to the needs of management and other users. Improving the accounting of administrative expen

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Tran, Ngan Thi Thu. "The difference of costs in accounting law and tax law." Science & Technology Development Journal - Economics - Law and Management 5, no. 3 (2021): first. http://dx.doi.org/10.32508/stdjelm.v5i3.763.

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Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between th

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10

Murugan, Dr P. Sundara Bala, Dr Arasuraja Ganesan, Dr Prabakaran Paranthaman, and Dr V. Aruna. "Feasibility Design and Analysis of Process-aware Accounting Information System for Business Management." Indian Journal of Information Sources and Services 14, no. 2 (2024): 56–62. http://dx.doi.org/10.51983/ijiss-2024.14.2.09.

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Accounting Information Systems (AIS), as a fundamental element of Enterprise Information Systems (EIS), are experiencing dual pressures from the enterprise management surroundings and the advancement of accounting control. The current AIS focused on functional applications needs to be revised to meet contemporary enterprise management requirements. This study suggests implementing a Process-Aware Accounting Information System (PA-AIS) that utilizes data mining techniques to enhance managing business processes. The objective is to enhance the accounting effectiveness of organizations and provid

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F. F., Farrakhova, and Hazieva A.M. "DIGITALIZATION AND OPTIMIZATION OF THE BUSINESS TRIP ACCOUNTING PROCESS IN 1C: ACCOUNTING." Russian Electronic Scientific Journal 53, no. 3 (2024): 283–92. https://doi.org/10.31563/2308-9644-2024-53-3-283-292.

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The article discusses the new rules of accounting for settlements with accountable persons. Digitalization and optimization of the business trip accounting process at 1C: Accounting has become one of the priorities. The article analyzes the settings of the Smartway service using modern information technologies and indicates its advantages. Smartway reduces the costs of the organization and helps to manage business trips. The user-friendly application works in the browser without connection and maintenance fees.

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Pragya, Sharma. "UNDERSTANDING: CAPEX VS OPEX." Scholarly Research Journal for Interdisciplinary studies 13, no. 86 (2025): 191–95. https://doi.org/10.5281/zenodo.14794151.

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<em>This article will be discussing the expenditures pertaining to the long-term investments (Capex) and certain expenses called (Opex) that is incurred and charged in the same accounting period. It will cover the meaning, significance, pros and cons of them for a business. It will also briefly explain what business expenses can fall in each category and the possible accounting treatment under each category. The point, idea, approach could differ by country, Industry, business etc.</em>

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Satyawati, Endang, and Mujiyono. "Development of accounting information system and accounting standards for small and medium enterprises (SME)." SHS Web of Conferences 49 (2018): 02006. http://dx.doi.org/10.1051/shsconf/20184902006.

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At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business

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Hossan, Mohd Takdir. "Traditional Accounting vs. Computer Based Accounting: Challenges Faced by Accountants." American Journal of Trade and Policy 5, no. 2 (2018): 73–80. http://dx.doi.org/10.18034/ajtp.v5i2.437.

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To face much more difficult and challenging the business world in the challenging professional areas, depth knowledge about any particular filed is very much more compulsory. Accounting is essential function for any commerce and industry. All commerce and industries must keep a record of their revenue and expenses.

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DRUZHILOVSKAYA, Tat'yana Yu. "Issues of interpreting and reflecting the expenses of organizations in financial accounting." International Accounting 22, no. 1 (2021): 48–71. http://dx.doi.org/10.24891/ia.24.1.48.

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Subject. This article examines the problems associated with the interpretation of the concept of Expenses and their reflection by organizations in financial accounting. Objectives. The article aims to identify and systematize the problems related to the interpretation of the concept of Expenses and their reflection by organizations in financial accounting. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article highlights the controversial aspects of the interpretation of the economic content of the conc

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Zamula, Iryna, Iryna Sadovska, Tetiana Hnatieva, and Halyna Tkachuk. "International experience in accounting for marketing expenses." Ukrainian Journal of Applied Economics and Technology 2024, no. 3 (2024): 47–51. http://dx.doi.org/10.36887/2415-8453-2024-3-8.

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The international aspects of marketing cost accounting cover various approaches and practices that influence companies’ management decisions and financial reporting worldwide. Implementing International Financial Reporting Standards (IFRS) ensures the unification of methods for recognizing and classifying marketing expenses, contributing to transparency and comparability of financial and non-financial data. Different countries adapt these standards to their economic and regulatory characteristics, leading to variations in accounting practice. Analysis of international experience allows busines

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17

Lailani, Evi Okli, Dhenok Darwanti, and Nur Ichan Fauzi. "PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PERJALANAN DINAS OLEH AUDITAMA KEUANGAN NEGARA V KANTOR PUSAT BADAN PEMERIKSA KEUANGAN RI." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 4, no. 1 (2023): 44–53. http://dx.doi.org/10.56486/remittance.vol4no1.317.

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This research was conducted to find out whether Auditama Keuangan Negara V (AKN V) at the Central Office of the State Audit Board of the Republic of Indonesia has implemented accountability accounting for controlling official travel expenses. Expenses for official travel, which is one of the costs examined by BPK RI, which is a part of routine state spending. One of the tools used to control business travel expenses within the AKN V environment is accountability accounting. This study aims to determine whether the State Finance Auditors V (AKN V) at the BPK RI has implemented the requirements

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18

Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.

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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easi

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Gerasimova, Larisa. "Cost accounting in transport companies." MATEC Web of Conferences 239 (2018): 08019. http://dx.doi.org/10.1051/matecconf/201823908019.

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The article shows that the main task of business development related to transport is obtaining of the required financial result while observing cost optimization for efficient management of these expenses. It is noted that among the existing means of optimizing expenditures, the main ones are methods of constant expenditure management, such as control and accounting, planning, as well as a number of measures aimed at reduction of expenses. The utility of detailing expenditures and allocating rationalized costs from them has been substantiated. The problems that hinder the construction of a pro

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20

VYSOCHAN, Oleh, Olha VYSOCHAN, Volodymyr CHUBAI, and Vasyl HYK. "ACCOUNTING OF FRANCHISING ACTIVITIES OF TOURIST ENTERPRISES OF UKRAINE." GeoJournal of Tourism and Geosites 40, no. 1 (2022): 71–78. http://dx.doi.org/10.30892/gtg.40108-804.

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The article is devoted to solving several problems in the methodology of accounting for travel franchising. The methodology is based on a system of binding relationships formed between the franchisor and the franchisee to account for the accrual of a one-time/lump sum and royalty/periodic service fee. Influence on the methodology of accounting for franchising operations in tourism is the understanding of the essence of franchising as an agreement, a special type of business, marketing system, forms of business cooperation, forms of organization and business, delivery of services to end-users.

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Поленова, С., and S. Polenova. "Accounting and Management Considerations of Production Expenses on Small Business Enterprises." Auditor 5, no. 7 (2019): 38–44. http://dx.doi.org/10.12737/article_5d39821b101b72.76626296.

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On the base of the analysis of specifics of small business enterprises the article presents the peculiarities of the construction of accounting expenses in the technological process, maintenance and production anagement in accordance with the current regulatory legal documents. Th e possibilities of management accounting in small business enterprises in terms of different types of a simplified form of accounting are shown.

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Lestari, Henny Setyo, Asep Hermawan, Y. Agus Bagus Budi N, Rahmadina Ardelia, and Yunita Kusumaningrum. "Meningkatkan Pengetahuan dan Keterampilan UMKM Melalui Strategi Pemasaran dan Keuangan." Dirkantara Indonesia 2, no. 2 (2024): 105–10. http://dx.doi.org/10.55837/di.v2i2.70.

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This community service activity was carried out at the Azalea Sector GDC, Cilodong sub-district, Depok City. The partners of this activity are micro and small businesses. MSME actors generally only keep simple records in the form of income and expenses. There are even those who do not record operating expenses, so that the business is seen to be generating large profits because expenses are not recorded properly. The result is that the records do not reflect the actual financial condition of the business. The problem faced by partners is that there is no training on increasing knowledge and ma

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Dr RUSTAN. "FINANCIAL REPORTING IN SUPPORTING THE DEVELOPMENT OF TRADITIONAL CAKE BUSINESS (HOME INDUSTRY STUDY IN MAKASSAR CITY, IN INDONESIA." INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION HUMANITIES AND COMMERCE 05, no. 04 (2024): 430–40. http://dx.doi.org/10.37602/ijrehc.2024.5434.

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The type of qualitative research through a phenomenological approach, while the results showed that recording financial statements for traditional cake businesses in Makassar City is a crucial aspect in maintaining the financial health and growth of their business. In a competitive environment, a clear understanding of cash flow, income, and expenses is key to making the right decisions. They often use simple record-keeping systems such as cashbooks or Excel spreadsheets, but there are still those who have not used accounting as a whole. Good record-keeping involves separating business transac

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Váryová, Ivana, and Iveta Košovská. "COMPARISON OF LEGAL ENTREPRENEURSHIP FORMS FROM ACCOUNTING POINT OF VIEW IN CONDITIONS OF THE SLOVAK REPUBLIC." Science and Studies of Accounting and Finance: Problems and Perspectives 11, no. 1 (2017): 52–60. http://dx.doi.org/10.15544/ssaf.2017.06.

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Each legal form of entrepreneurship requires the individual approach from the accounting point of view as every entrepreneur subject does not meet the definition of an accounting entity pursuant to the Act on Accounting. The paper´s aim is to compare the legal entrepreneurship forms from accounting point of view and to assess different alternatives of expense verifiability. The theoretical research has been applied for reaching the paper's aim. Basic input materials are legal norms. Generally accepted basic research were used when preparing the article. Based on the results it can be stated th

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Tokmakova, E. G., Yu A. Yukhtanova, and D. L. Skipin. "Forming Data on the Losses in a Business Entity Accounting with the Purpose of Ensuring its Economic Security." Accounting. Analysis. Auditing 7, no. 1 (2020): 49–57. http://dx.doi.org/10.26794/2408-9303-2019-7-1-49-57.

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Ensuring the economic security of an economic entity, as a state of its protection from the threats to sustainable development, is an important component of business in modern conditions. Losses, when viewed through the lens of the economic security — are expenses that occur in the present and are caused by certain factors that can be eliminated or prevented. Thus, in the future, excluding losses means protecting businesses from the threats of unreasonable expenses that slow down economic development. The article is devoted to the formation of information about the losses of an economic entity

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SEREBRYAKOVA, Tat'yana Yu. "Deferred expenses: Theory and practice of accounting." International Accounting 22, no. 9 (2021): 968–85. http://dx.doi.org/10.24891/ia.24.9.968.

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Subject. This article examines the issues related to the operations of deferred expenses for the relevance and necessity of applying a special procedure for attributing costs that may belong to future periods, to the expenses of the reporting period. Objectives. The article aims to find a logically verified methodology for accounting for costs related to the current and future periods and their reflection in the financial statements. Methods. For the study, I used a systems approach and logical generalization. Results. The study shows that in the organizations’ business life, there are cases o

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Johnson, Leigh Redd, Holly R. Rudolph, and Robert A. Seay. "An Accounting International Experience Course." American Journal of Business Education (AJBE) 3, no. 10 (2010): 55–62. http://dx.doi.org/10.19030/ajbe.v3i10.488.

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Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today’s global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term study tour of London. This paper examines the rationale for an accounting international experience course, provides an overview of the class and presents a suggested itinerary for the London trip.

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Christiawan, Giovanni, Christover Helios, Jehu Jedija, et al. "PENDAMPINGAN PENCATATAN USAHA UNTUK UNIT USAHA KIT PANDERMAN." Jurnal Pengabdian Bukit Pengharapan 4, no. 2 (2024): 85–93. https://doi.org/10.61696/jurdian.v4i2.407.

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The business recording assistance for Kit Panderman was written and conducted to fulfill the course requirements for Accounting for Entrepreneurship and to help the business unit calculate its total expenses and revenues. The purpose of this activity is to provide assistance in accounting recording, so they can manage their finances better and make accurate business decisions. The implementation method includes direct teaching and counseling at the business location and through online media. The results show that the implementation of financial recording templates helps business owners in reco

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Grekova, Vita Anatolievna. "IMPROVING THE ACCOUNTING OF ADMINISTRATIVE EXPENSES OF COMPANIES ENGAGED IN MULTIPLE ACTIVITIES." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 223–29. http://dx.doi.org/10.37279/2312-5330-2020-3-223-229.

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Production costs and costs of selling products (works, services) are the main objects of on-farm control. Any change in them when a company conducts several activities leads to an incorrect determination of profit for each of the activities. Thus, the risk of material misstatement of production costs and sales costs increases, and hence the adoption on their basis of incorrect decisions on the future economic activities of the company. Organizationally and methodically correctly organized accounting of general business costs makes it possible to provide reliable information on the formation of

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S. Mohammad, Hapsah. "Academic Field Trip as a Teaching Pedagogy to Accounting Students." Journal of Business Management and Accounting 8, no. 1 (2020): 17–30. http://dx.doi.org/10.32890/jbma2018.8.1.8794.

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Academic field trip is organised to attain several objectives. The objectives are in general, among others, to enhance social, personal and emotional development of students as well as to add value to students academic development. However, the specific objectives, as outlined in the syllabus of strategic management courses, include ability to function as a consultant, owner of a business, make strategic decisions and to justify those decisions through oral and written communication, both as an individual and as a member of a team. To meet these objectives, general and specific, at the beginni

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SLAVINSKYI, Valerii, Yuliia OLIINYK, and Diana VITKO. "Classification and recognition of income (expenses) and their display in the report." Economics. Finances. Law 10, no. - (2022): 37–40. http://dx.doi.org/10.37634/efp.2022.10.9.

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The paper is devoted to current issues of accounting of income and expenses at the enterprise. The research topic is very important and interesting, since profit is the main goal of entrepreneurial activity. The main factors affecting the recognition of financial results (profit or loss) at the enterprise are income and expenses from its activities. It is undeniable that the final financial result depends on the income and expenses of the enterprise, which realizes the problem of formation and proper organization of its accounting. An improved accounting system must accurately formulate the ex

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Shubina, Svitlana, Oleksii Miroshnyk, Kateryna Belyaninova, and Andriy Bieliaiev. "ENSURING ACCOUNTING AND ANALYSIS OF REVENUE AND EXPENSES IN THE ENTERPRISE PROFIT MANAGEMENT SYSTEM." Financial and credit systems: prospects for development, no. 2 (August 30, 2022): 26–35. http://dx.doi.org/10.26565/2786-4995-2022-2-03.

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The article reveals the role and importance of accounting and analysis of revenue and expenses in the system of managing the financial results of the enterprise, article reasons the need to improve such support, taking into account the specifics of the work and the industry characteristics of the business entity as a necessary condition for high-quality profitability management. It is proved that ensuring accounting and analysis is a structural element of the information support of the enterprise as well as that it is a coherent information system for providing high-quality and timely financia

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Mongid, Abdul. "Business efficiency of the commercial banks in ASEAN." Investment Management and Financial Innovations 13, no. 1 (2016): 67–76. http://dx.doi.org/10.21511/imfi.13(1).2016.06.

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This study examines the determinants of cost inefficiency of banks operating in 8 member countries of the Association of Southeast Asian Nations (ASEAN): Indonesia, Malaysia, Singapore, Thailand, the Philippines, Cambodia, Brunei and Vietnam. The author defines the cost inefficiency using accounting based efficiency known as business efficiency (CIR). Second, the researcher regresses the cost inefficiency ration on a set of bank specific variables (size, equity to total asset, personnel expenses to total expenses) and economic variables (economic growth and inflation rate) using ordinary least

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Hofmann, Mary Ann. "Tax-Motivated Expense Shifting by Tax-Exempt Associations." Journal of the American Taxation Association 29, no. 1 (2007): 43–60. http://dx.doi.org/10.2308/jata.2007.29.1.43.

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Tax-exempt organizations are subject to the Unrelated Business Income Tax (UBIT) on the profits of business activities unrelated to their exempt mission. This study extends recent research on the expense allocations of charitable nonprofit organizations by examining a group of noncharitable nonprofits—primarily trade, labor, and agricultural associations—that differ from charitable nonprofits on a number of dimensions. The paper tests for tax-motivated expense shifting by associations. Data is obtained from the IRS Statistics of Income Division, and is supplemented by data requested from assoc

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Smirnova, Yuliya V., and Vasyliy F. Nesvetailov. "METHODOLOGICAL ISSUES OF THE INTRODUCTION LEAN ACCOUNTING METHODS INTO THE MANAGEMENT ACCOUNTING PRACTICE OF RUSSIAN BUSINESS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 179–88. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.027.

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The article discusses some key issues related to the introduction of lean accounting. Special attention is paid to the parallel use of classical management and lean accounting methods. The necessity and possibility of creating a combined management accounting system that allows you to effectively track expenses based on traditional accounting methods, simultaneously identifying and assessing losses due to inefficient business processes, unproductive operations, violations of their deadlines, etc. are substantiated.

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Андреева, С. В. "Extraordinary income and expenses as relevant items in management accounting." Экономика и предпринимательство, no. 5(130) (June 25, 2021): 1118–22. http://dx.doi.org/10.34925/eip.2021.130.5.219.

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Статья посвящена вопросам формирования учетной информации о чрезвычайных доходах и расходах организации. Автором обосновывается необходимость актуализации данных учетных объектов, отражающих влияние глобальных внешних факторов на деятельность экономического субъекта. В статье представлены теоретико-методические положения по совершенствованию способов идентификации и предоставления в отчетности чрезвычайных доходов и расходов; определены информационные преференции, которые заинтересованные пользователи получают при организации обособленного учета чрезвычайных доходов и расходов. This article ad

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Степаненко, О.І., та В.О. Матковська. "Класифікація доходів і витрат для потреб обліку та управління". Інфраструктура ринку, № 79 (7 серпня 2024): 68–75. https://doi.org/10.32782/infrastruct79-12.

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The process of managing the company's income and expenses is closely related to the accounting system. The reliability of accounting information affects the quality of management decisions and business development strategy. The completeness and objectivity of information about the received income and incurred costs of the enterprise is based on their classification, which is an important aspect of the accounting organization. It makes it possible to reveal the connections between the objects that are grouped, ensures their identification. Classification creates a basis for choosing methods of

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Bubnov, Vyacheslav, Dalia Odakhovskaya, and Аrtem Pyatak. "Reflection of Borrowed Funds in Russian and Foreign Practice." Bulletin of Baikal State University 32, no. 1 (2022): 67–77. http://dx.doi.org/10.17150/2500-2759.2022.32(1).67-77.

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The rationale of the study is the fact that in the market economy there are situations when an organization in the course of its economic activity lacks its own resources. This problem is especially relevant in the field of small business. The study is concerned with the economic essence, classification and features of the reflection in the accounting and tax accounting of Russia and other countries of interest and other expenses on borrowed funds. This article discussed several approaches to defining the concept of loan and loan expenses in regulatory sources of the Russian Federation and in

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Raqibov, Shuhrat. "IMPROVING THE ACCOUNTING OF DEBT OBLIGATIONS FOR BUSINESS ENTITIES." MODERN SCIENCE AND RESEARCH 3, no. 3 (2024): 1042–51. https://doi.org/10.5281/zenodo.10902873.

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<em>economic entities in the process of carrying out their activities use not only their own (private) capital, but also borrowed funds. On the other hand, the use of borrowed funds entails various additional costs corresponding to them, including: interest on short-term and long-term loans, depreciation of deductions on issued bonds, lease payments on finance leases, etc. This article shows how much of the debt costs are transferred to the value of qualifying assets, and how much is transferred to finance costs. Accounting entries based on calculations indicate the accounting of loan expenses

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Krasnikova, N. G. "The Ways to Improve the Accounting-Analytical Provision of the Non-Profit Communal Healthcare Enterprises." Business Inform 9, no. 512 (2020): 212–18. http://dx.doi.org/10.32983/2222-4459-2020-9-212-218.

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The article examines the organizational aspect of accounting for incomes and expenses, as well as the problems of accounting for incomes and expenses of the non-profit communal healthcare enterprises (CNP HA). The accounting-analytical information is considered as the socio-economic basis of business globalization, which is relevant in the context of strengthening the value of accounting and reporting for the further development of economic science and practice. The essence of the concept of «accounting-analytical provision of social needs», ways, forms and factors of its improvement are resea

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Tuerah, Raykes Hinrich, Christony Maradesa, Meike Negawati Kesek, and Ruhiyat Ruhiyat. "Preparing Financial Reports Using Microsoft Excel Based on SAK EMKM (Case Study of Various Kiosk Umkm) in Manado." Jambu Air : Journal Of Accounting Management Business And International Research 3, no. 1 (2024): 19–29. http://dx.doi.org/10.57235/jambuair.v3i1.1149.

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Kios Aneka's business has only been running for 2 years now. Kios Aneka has 2 types of business, namely the gas trading business and the advertising agency business. According to an interview with the kiosk owner, currently the business is running well but not too significantly, he added that currently additional business capital is needed by borrowing capital from banks or other sources. However, the current obstacle is regarding information in submitting financial report documents for administration to the bank or other partners in lending capital. The type of research used in this research

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Осокина, А. А. "Formation in the accounting (financial) statements of organizations of information on commercial expenses and reserves fortheir reduction." Экономика и предпринимательство, no. 2(139) (May 15, 2022): 1343–45. http://dx.doi.org/10.34925/eip.2022.139.2.272.

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В формировании рыночной экономики, главным субъектом экономических отношений является фирма, в частности коммерческая организация, которая преследует, прежде всего, получение экономических выгод. Грамотно сформированные коммерческие расходы являются неотъемлемой частью ведения учета доходов и расходов организации, поскольку на них относится больший удельный вес с общей прибыли предприятия. Поскольку организации самостоятельно устанавливают цены и планируют ассортимент продукции, это может свидетельствовать о высокой значимости правильного ведения учета затрат в целом и коммерческих расходов в

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AL-Hilaly, Zainab Jaafar Salman. "Accounting Treatment of Drilling and Development Expenses Between the International Reporting Standard Ifrs 6 and the Unified Accounting System (A Comparative Study)." International Journal of Professional Business Review 8, no. 5 (2023): e01601. http://dx.doi.org/10.26668/businessreview/2023.v8i5.1601.

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Purpose: The purpose of this research is to identify the accounting treatments for drilling and development expenses in the Iraqi oil companies according to the unified accounting system, and to indicate the extent of compatibility and difference in the treatment of drilling and development expenses between the unified accounting system and the International Financial Reporting Standard IFRS 6. Theoretical framework: The oil industry includes many activities and operations, starting from research and exploration operations through drilling and development operations, and ending with extracting

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Miller, Michael B. "The Business Trip: Maritime Networks in the Twentieth Century." Business History Review 77, no. 1 (2003): 1–32. http://dx.doi.org/10.2307/30041099.

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Global maritime business networks channeled the flows of people and goods for modern production and consumption societies. The principal instrument for constructing and sustaining these networks was the business trip. In the course of their travels, shipping-company and trading-company executives founded new commercial networks, established new routes and services, inspected agents, gathered business intelligence, and promoted new contacts and connections. These trips relied on a business culture that combined cosmopolitanism with national preferences and competitiveness with gentlemanly codes

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Kozimjonov, Abrorbek. "IMPROVING THE ACCOUNTING OF EXPENSES ON DEBT OBLIGATIONS IN ECONOMIC ENTITIES." Innovative Development in Educational Activities 2, no. 5 (2023): 360–64. https://doi.org/10.5281/zenodo.7743803.

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<em>This article discusses the problem of financial leasing accounting by business entities in accordance with International Financial Reporting Standards and the capitalization of interest expense on financial lease and their solutions.</em>

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Md., Israr Hassan Khan, and Kumari Shreya. "Significance of the addition and deduction in accounting." ACCST RESEARCH JOURNAL XIX, no. 1, January 2021 (2021): 47–50. https://doi.org/10.5281/zenodo.10464184.

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            <em>This article shows the significance of addition and deduction in accounting. Addition (revenues and assets) and deduction (expenses and liabilities) are two important components of accounting.</em> <em>          Addition represented by credits where deduction represented by debits. By analyzing real-world examples and case studies, the article provides a deeper understanding how addition and deduction plays an important role in determining the financial position of a business and how it helps to create a base of reliable fi

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Susidenko, Yuliіa. "Directions for improving internal audit methods of expenses on enterprises business payment." Problems of Innovation and Investment Development, no. 19 (May 31, 2019): 17–28. http://dx.doi.org/10.33813/2224-1213.19.2019.2.

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The purpose of the article is to summarize and critically evaluate the current theoretical positions, methodologies, organization and practices of accounting and audit of labor costs, develop recommendations for their improvement and practical use for the adoption of sound accounting and management decisions at leading enterprises of Ukraine in modern economic conditions. The main directions of improvement of the methodology of audit of labor costs are considered, it is proved that wages are one of the factors of the efficiency of the enterprise, since the size of the accrued wages, the timeli

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Čečević, Bojana Novićević, and Milica Đorđević. "Lean Accounting and Value Stream Costing for More Efficient Business Processes." Economic Themes 58, no. 4 (2020): 573–92. http://dx.doi.org/10.2478/ethemes-2020-0032.

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Abstract Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the five principles of the Lean concept and establish a value stream. Primarily, the Lean concept was applied in the production process, but due to the numerous perceived benefits, the Lean concept can be applied in all company processes, including accounting. Lean accounting involves changing fi

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MA., Le Thi Huong Tram, Vu Thi Hong Student., and Phan Thu Giang Student. "The Influence of the Level of Guarantee of Operating Expenses on the Application of Accounting Software in Public Non- Business Unit." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 09 (2023): 4450–55. https://doi.org/10.5281/zenodo.8379447.

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Public non-business units are established by the state to perform public services and distribute those services to society. Through the document research method, the article has generalized the role, function, and accounting form of public non-business units and the importance of accounting. With this method, we can also evaluate the limitations in accounting and the reasons why many public non-business units do not see the need to apply accounting software in accounting. Three reasons were pointed out: unit leaders did not pay attention to accounting work, lack of funding for implementation a

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Wadesango, Ongayi Vongai. "Lack of quality financial reporting systems and its impact on the growth of small and medium scale enterprises (SMEs) in Zimbabwe." Corporate Ownership and Control 12, no. 4 (2015): 602–11. http://dx.doi.org/10.22495/cocv12i4c5p9.

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The importance of quality accounting records cannot be overlooked. Complete and accurate record keeping enables the business to identify and take count of its assets, liabilities, income and expenses. The purpose of the study was to investigate the impact of lack of quality financial reporting systems on the growth of small and medium scale enterprises (SMES) in Zimbabwe. The main findings of this concept paper revealed that the smaller the business the less the owners see the importance of keeping quality accounting records. It also emerged from literature reviewed that there is a strong rela

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