Normative Production Accounting in the Digital Economy: Issues and Solutions
In the digital economy the task of real-time monitoring of the state of production chains creates an objective need to restore normative economy. Detailed study of normative production accounting becomes particularly relevant and significant. The aim of the study was to classify the issues of normat...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2018-08-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/10 |
| _version_ | 1826566851034873856 |
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| author | M. V. Polulekh |
| author_facet | M. V. Polulekh |
| author_sort | M. V. Polulekh |
| collection | DOAJ |
| description | In the digital economy the task of real-time monitoring of the state of production chains creates an objective need to restore normative economy. Detailed study of normative production accounting becomes particularly relevant and significant. The aim of the study was to classify the issues of normative production accounting and to justify the ways of solving them for further standardization and regulation of analytical procedures. Empirical methods such as observation, comparison, induction and deduction were used in the study. The article reports the results of the retrospective analysis of the provisions and practices of the normative method as well as the state of the deployment of the production operations and chains in the current context. It was determined that the formula for the normative method requires modification while the algorithm for allocation of indirect costs requires justification and interpretation. The study concludes that theoretical and methodological provisions of the normative method should be developed regarding the business processes. The set of characteristics which determines competitiveness of business processes was argued as the accounting object. Basing on this it was proven that there is need for further development of national standards for statistics, metrology, accounting as well as for the use of a common classification of industries and typology of production. |
| first_indexed | 2024-04-10T04:04:09Z |
| format | Article |
| id | doaj.art-b1d85bf4b90346b99892193da515d2ed |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2025-03-14T10:58:13Z |
| publishDate | 2018-08-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-b1d85bf4b90346b99892193da515d2ed2025-03-02T10:45:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2018-08-0153829310.26794/2408-9303-2018-5-3-82-9310Normative Production Accounting in the Digital Economy: Issues and SolutionsM. V. Polulekh0Financial UniversityIn the digital economy the task of real-time monitoring of the state of production chains creates an objective need to restore normative economy. Detailed study of normative production accounting becomes particularly relevant and significant. The aim of the study was to classify the issues of normative production accounting and to justify the ways of solving them for further standardization and regulation of analytical procedures. Empirical methods such as observation, comparison, induction and deduction were used in the study. The article reports the results of the retrospective analysis of the provisions and practices of the normative method as well as the state of the deployment of the production operations and chains in the current context. It was determined that the formula for the normative method requires modification while the algorithm for allocation of indirect costs requires justification and interpretation. The study concludes that theoretical and methodological provisions of the normative method should be developed regarding the business processes. The set of characteristics which determines competitiveness of business processes was argued as the accounting object. Basing on this it was proven that there is need for further development of national standards for statistics, metrology, accounting as well as for the use of a common classification of industries and typology of production.https://accounting.fa.ru/jour/article/view/10digital economybusiness-process competitivenessnormative production accountingcounter planningnormative economyproductivity |
| spellingShingle | M. V. Polulekh Normative Production Accounting in the Digital Economy: Issues and Solutions Учёт. Анализ. Аудит digital economy business-process competitiveness normative production accounting counter planning normative economy productivity |
| title | Normative Production Accounting in the Digital Economy: Issues and Solutions |
| title_full | Normative Production Accounting in the Digital Economy: Issues and Solutions |
| title_fullStr | Normative Production Accounting in the Digital Economy: Issues and Solutions |
| title_full_unstemmed | Normative Production Accounting in the Digital Economy: Issues and Solutions |
| title_short | Normative Production Accounting in the Digital Economy: Issues and Solutions |
| title_sort | normative production accounting in the digital economy issues and solutions |
| topic | digital economy business-process competitiveness normative production accounting counter planning normative economy productivity |
| url | https://accounting.fa.ru/jour/article/view/10 |
| work_keys_str_mv | AT mvpolulekh normativeproductionaccountinginthedigitaleconomyissuesandsolutions |