数字化和集成流程对香肠生产成本核算的影响

IF 1.9 Q3 COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE Intelligenza Artificiale Pub Date : 2021-05-14 DOI:10.24891/IA.24.5.490
N. Malinovskaya
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引用次数: 0

摘要

主题本文探讨了整合因素、现代管理理念以及数字化对香肠生产中最重要的会计和计算工具要素的影响。目标。本文旨在确定目前影响成本核算组织的因素,以及香肠生产肉类加工企业生产费用计算方法的选择。方法。该研究依赖于分析和综合、比较、概括和抽象。后果本文指出了在现代条件下影响成本核算组织和香肠生产费用计算方法选择的新因素。欧亚经济联盟框架内的一体化和数字化是改变生产过程和会计实践的最重要的新因素。结论。肉类加工企业所有活动领域数字化的兴起、欧亚经济一体化监管框架的发展已成为对香肠生产中最重要的会计和计算工具要素产生重大影响的重要因素。在组织成本核算和选择香肠生产费用计算方法时,应考虑这些因素以及行业特点。所得结果有助于进一步发展香肠生产成本核算的理论方面。
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The impact of digitalization and integration processes on the cost accounting in sausage manufacture
Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organization of cost accounting and choice of methods for calculating the production expenses in sausage production in modern conditions. Integration within the framework of the Eurasian Economic Union and digitalization are the new most significant factors that change both the production process and accounting practices. Conclusions. The rise of digitalization in all areas of activity of meat processing enterprises, development of the regulatory framework within the Eurasian economic integration have become significant factors that have a material impact on the most important elements of accounting and calculation tools in sausage production. These factors along with industry characteristics should be taken into account when organizing cost accounting and choosing methods for calculating the production expenses in sausage production. The results obtained can help further develop theoretical aspects of cost accounting and calculation in sausage production.
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来源期刊
Intelligenza Artificiale
Intelligenza Artificiale COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE-
CiteScore
3.50
自引率
6.70%
发文量
13
期刊最新文献
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