11 research outputs found

    БЕРЕЖЛИВОЕ УПРАВЛЕНИЕ ПРОИЗВОДСТВОМ: УЧЕТ И КОНТРОЛЬ ЗАТРАТ В ПЕРАРБАТЫВАЮЩИХ ПРЕДПРИЯТИЯХ СИСТЕМЫ ПОТРЕБИТЕЛЬСКОЙ КООПЕРАЦИИ

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    Lean production and management in the system of consumer cooperation remains one of the most difficult problems both in general in all areas of production and in milk processing. A modern solution to this problem, increasing the efficiency of production, improving its quality and reducing cost is the basis of principles and tools that are reflected in the lean manufacturing system. Lean management is possible on the basis of optimal cost accounting and management of dairy production, by reducing losses on waiting, overproduction, transportation, unnecessary processing steps, unnecessary movements, production with broken technology, defective packaging, unnecessary stocks - by regulating business processes and mobilizing internal reserves in the activities of processing enterprises of the consumer cooperation system. The subject of the study is managerial activity in the lean production and processing of milk in enterprises of the consumer cooperation system. The aim of the study is the introduction of advanced and necessary methods of accounting and management of milk production in the enterprises of the consumer cooperation system. In accordance with this goal, the main task was determined: to develop recommendations for improving the accounting and management methods to reduce all kinds of costs and increase the productivity of dairy production. Performance management is an important financial and economic indicator of production in the system of consumer cooperation. This paper analyzes various aspects of lean manufacturing, accounting, control and management, taking into account the technological features and business processes of the consumer cooperation system. It is concluded that for the efficiency of the accounting process in the lean management system of a milk processing enterprise, it is necessary to build a system of accounting and control support, which will allow for detailed accounting of production costs for all objects of accounting and control.Бережливое производство и управление в системе потребительской кооперации, остается одной из самых сложных проблем, как в целом по всем направлениям производства, так и по переработке молока. Современное решение данной проблемы, повышение эффективности производства продукции, улучшение ее качества и снижения себестоимости лежит в основе принципов и инструментов, которые нашли отражение в системе бережливого производства. Бережливое управление становится возможным на основе оптимального учета затрат и управления производством молочной продукции, путем снижения потерь на ожидание, перепроизводство, транспортировки, лишних стадий обработки, ненужных перемещений, выпуска с нарушенной технологией, дефектной упаковки, лишних запасов -  путем регулирования хозяйственных процессов и мобилизации внутренних резервов в деятельности перерабатывающих предприятий системы потребительской кооперации. Предметом исследования является управленческая деятельность при бережливом производстве и переработке молока в предприятиях системы потребкооперации.  Целью исследования является внедрение прогрессивных и необходимых методов учета и управления деятельностью по производству молока в предприятиях системе потребительской кооперации. В соответствии с указанной целью была определена основная задача: выработать рекомендации по совершенствованию учетно-управленческой методики на уменьшение всевозможных издержек и увеличение производительности производства молочной продукции. Эффективность управления деятельности является важным финансово-экономическим показателем производства продукции в системе потребительской кооперации. В настоящей работе проанализированы различные аспекты бережливого производства, учета, контроля и управления с учетом технологических особенностей и бизнес процессов системы потребительской кооперации. Сделан вывод о том, что для эффективности учетного процесса в системе бережливого управления молокоперерабатывающим предприятием, необходимо построение системы учетно-контрольного обеспечения, которая позволит вести детальный учет затрат на производство по всем объектам учета и контроля

    https://doi.org/10.1016/j.quaint.2020.07.022

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    A correlation of stratigraphic subdivisions of the late Middle Pleistocene (MIS 12-6) in central Europe is extremely difficult, because of abundant hiatuses. Therefore, the site Rechitsa in western Belarus is extremely important for a regional stratigraphy, because of its well documented sediments of the Alexandrian Interglacial (Holsteinian; MIS 11) and a crucial palaeoclimate and palaeoenvironmental record of the Middle Pleistocene. The sequence starts with proglacial delta deposits formed at the termination of the Berezinian Glaciation (Elsterian; MIS 12), overlain by organic deposits of the Alexandrian Interglacial (Holsteinian; MIS 11) and the early glacial cooling of the Pripyatian Glaciation (Saalian). The hiatuses in MIS 10, 9 and 7 are interrupted by occasional occurrence of a periglacial lake, accompanied with open vegetation communities in MIS 8, characteristic by alternate temperate and cold episodes with significant climate-induced environmental transformations with extremely cold and dry conditions recorded by huge frost wedges with primary infilling. Extremely severe climatic conditions of MIS 6 favoured development of huge frost wedges with primary infilling, overlain by sediments of a periglacial lake. The Rechitsa section was overbuilt by glaciofluvial and aeolian deposits during the Pripyatian Glaciation (Saalian). The recorded huge hiatuses in MIS 10, 9 and 7 are common in central Europe represent presumably arid conditions and lack of deposition. The sedimentary sequence at the site Rechitsa is an important link of central and eastern European stratigraphic subdivisions of the Middle Pleistocene

    Loss of thymidine kinase 2 alters neuronal bioenergetics and leads to neurodegeneration

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    Mutations of thymidine kinase 2 (TK2), an essential component of the mitochondrial nucleotide salvage pathway, can give rise to mitochondrial DNA (mtDNA) depletion syndromes (MDS). These clinically heterogeneous disorders are characterized by severe reduction in mtDNA copy number in affected tissues and are associated with progressive myopathy, hepatopathy and/or encephalopathy, depending in part on the underlying nuclear genetic defect. Mutations of TK2 have previously been associated with an isolated myopathic form of MDS (OMIM 609560). However, more recently, neurological phenotypes have been demonstrated in patients carrying TK2 mutations, thus suggesting that loss of TK2 results in neuronal dysfunction. Here, we directly address the role of TK2 in neuronal homeostasis using a knockout mouse model. We demonstrate that in vivo loss of TK2 activity leads to a severe ataxic phenotype, accompanied by reduced mtDNA copy number and decreased steady-state levels of electron transport chain proteins in the brain. In TK2-deficient cerebellar neurons, these abnormalities are associated with impaired mitochondrial bioenergetic function, aberrant mitochondrial ultrastructure and degeneration of selected neuronal types. Overall, our findings demonstrate that TK2 deficiency leads to neuronal dysfunction in vivo, and have important implications for understanding the mechanisms of neurological impairment in MDS
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