Modern Approaches to the Integration of the National System of Cost Accounting with International Financial Reporting Standards

The article deals with the main modern approaches to the integration of the national system of cost accounting. The authors analyze and compare the national approaches and IFRS regulations in this area

Complete field-induced spectral response of the spin-1/2 triangular-lattice antiferromagnet CsYbSe2

Fifty years after Anderson’s resonating valence-bond proposal, the spin-1/2 triangular-lattice Heisenberg antiferromagnet (TLHAF) remains the ultimate platform to explore highly entangled quantum spin states in proximity to magnetic order. Yb-based delafossites are ideal candidate TLHAF materials, which allow experimental access to the full range of applied in-plane magnetic fields. We perform a systematic neutron scattering study of CsYbSe2, first proving the Heisenberg character of the interactions and quantifying the second-neighbor coupling. We then measure the complex evolution of the excitation spectrum, finding extensive continuum features near the 120°-ordered state, throughout the 1/3-magnetization plateau and beyond this up to saturation. We perform cylinder matrix-product-state (MPS) calculations to obtain an unbiased numerical benchmark for the TLHAF and spectacular agreement with the experimental spectra. The measured and calculated longitudinal spectral functions reflect the role of multi-magnon bound and scattering states. These results provide valuable insight into unconventional field-induced spin excitations in frustrated quantum materials

ИНТЕГРАЦИОННАЯ МОДЕЛЬ УПРАВЛЕНЧЕСКОГО УЧЕТА И АНАЛИЗА МАТЕРИАЛЬНЫХ ЗАПАСОВ В УЧЕТНО-АНАЛИТИЧЕСКОЙ СИСТЕМЕ ПРОМЫШЛЕННЫХ ОРГАНИЗАЦИЙ INTEGRATION MODEL OF MANAGEMENT ACCOUNTING AND ANALYSIS, INVENTORY ACCOUNTING AND ANALYSIS SYSTEM OF INDUSTRIAL ORGANIZATION

Сектор управленческого учета материальных запасов играет существенную роль в учетно-аналитиче-ской системе организаций. Существенность его значения определяется материалоемкостью себестоимости продукции, выпускаемой предприятиями промышленности. Отлаженная система управленческого учета материальных запасов позволяет создать надежную и эффективную информационную базу для управленче-ского анализа и контроля над производственными запасами, что в свою очередь создает платформу для вы-работки качественных и своевременных управленческих решений. В данной статье авторы рассматривают модель интеграции системы управленческого учета и анализа материальных запасов в учетно-аналитиче-скую систему, которая должна находить баланс между принципом максимально эффективного использова-ния имеющейся информации и концепцией обособленности управленческого и бухгалтерского учета. Под-система управленческого учета и анализа материальных запасов в качестве одного из основных элементов включает подсистему управления складом, которая рассматривается авторами как совокупность отдельных модулей, реализующих определенную функцию управления. Ключевые слова: подсистема управления складом, оперативное управление, материальные запасы, учетно-аналитическая система INTEGRATION MODEL OF MANAGEMENT ACCOUNTING AND ANALYSIS, INVENTORY ACCOUNTING AND ANALYSIS SYSTEM OF INDUSTRIAL ORGANIZATIONS Khanenko M.E., Tyukhova E.A., Shaporova O.A. Orel State Institute of Economy and Trade, Orel, e-mail: [email protected] Sector management accounting inventory plays a signifi cant role in accounting and analytical system organizations. Materiality its value is determined by the material cost of the products by the industry. Organized system of management accounting inventory allows you to create reliable and effective information base for management analysis and control of production inventory, which in turn creates a platform for developing a quality and timely management decisions. In this article, the authors consider a model of integration of the system of management accounting and analysis, inventory accounting and analysis system, which must fi nd a balance between the principle of effi cient use of available information and the concept of separation of managerial and fi nancial accounting. Keywords: subsystem warehouse management, operational management, inventory, accounting and analytical system Интеграционная модель системы управ-ленческого учета и анализа материально-производственных запасов в учетно-ана-литическую систему предприятия должна находить баланс между принципом взаимо-проникновения управленческого, налогового и финансового учета, принципом максималь-но эффективного использования имеющейся информации и концепцией обособленности управленческого и бухгалтерского учета. Подсистема управленческого учета и ана-лиза материально-производственных запасов в качестве одного из основных элементов включает подсистему управления складом. Подсистема управления складом пред-назначена для осуществления следующих функций: управление снабжением, догово-рами, складом и материальными запасами, расчетами с поставщиками, автотранспор-том (рисунок) и подразделяется, в свою оче-редь, на несколько модулей. Подсистема рассматривается как сово-купность отдельных модулей, реализую-щих определенную функцию управления. Модуль «Управление снабжением» при со-вместной работе с модулем «Управление маркетингом» подсистемы административ-ного управления реализует в учетно-анали-тической системе функции: -ведение картотеки предложений потен-циальных поставщиков, отслеживание по-ступающих от других подразделений заявок; -составление плана закупок в соответ-ствии с заключенными договорами и долго-срочными контрактами; -регистрация документов, на основа-нии которых производится закупка (счета, договоры, гарантийные письма)

Field-angle dependence reveals odd-parity superconductivity in CeRh2_2As2_2

CeRh$_2$As$_2$ is an unconventional superconductor with multiple superconducting phases and $T_\mathrm{c} = 0.26$ K. When $H\parallel c$, it shows a field-induced transition at $\mu_0H^* = 4$ T from a low-field superconducting state SC1 to a high-field state SC2 with a large critical field of $\mu_0H_\mathrm{c2} = 14$ T. In contrast, for $H\perp c$, only the SC1 with $\mu_0H_\mathrm{c2} = 2$ T is observed. A simple model based on the crystal symmetry was able to reproduce the phase-diagrams and their anisotropy, identifying SC1 and SC2 with even and odd parity superconducting states, respectively. However, additional orders were observed in the normal state which might have an influence on the change of the superconducting state at $H^*$. Here, we present a comprehensive study of the angle dependence of the upper critical fields using magnetic ac-susceptibility, specific heat and torque on single crystals of CeRh$_2$As$_2$. The experiments show that the state SC2 is strongly suppressed when rotating the magnetic field away from the $c$ axis and it disappears for an angle of 35$^{\circ}$. This behavior agrees perfectly with our extended model of a pseudospin triplet state with $\vec{d}$ vector in the plane and hence allows to nail down that SC2 is indeed the suggested odd-parity state.Comment: 11 pages, 9 figure

Possible Quadrupole Density Wave in the Superconducting Kondo Lattice CeRh₂As₂

CeRh2As2 has recently been reported to be a rare case of multi-phase unconventional superconductor [S. Khim et al., arXiv:2101.09522] close to a quantum critical point (QCP). Here, we present a comprehensive study of its normal state properties and of the phase (I) below To ~ 0.4 K which preempts superconductivity at Tc = 0.26 K. The 2nd-order phase transition at To presents signatures in specific heat and thermal expansion, but none in magnetization and ac-susceptibility, indicating a non-magnetic origin of phase I. In addition, an upturn of the in-plane resistivity at To points to a gap opening at the Fermi level in the basal plane. Thermal expansion indicates a strong positive pressure dependence of To , dTo/dp = 1.5 K/GPa, in contrast to the strong negative pressure coefficient observed for magnetic order in Ce-based Kondo lattices close to a QCP. Similarly, an in-plane magnetic field shifts To to higher temperatures and transforms phase I into another non-magnetic phase (II) through a 1st-order phase transition at about 9 T. Using renormalized band structure calculations, we found that the Kondo effect (TK ~ 30 K) leads to substantial mixing of the excited crystalline-electric-field (CEF) states into the ground state. This allows quadrupolar degrees of freedom in the resulting heavy bands at the Fermi level which are prone to nesting. The huge sensitivity of the quadrupole moment on hybridization together with nesting would cause an unprecedented case of phase transition into a quadrupole-density-wave (QDW) state at a temperature To << TK , which would explain the nature of phase I and II.Comment: 11 pages, 10 figure

Complete field-induced spectral response of the spin-1/2 triangular-lattice antiferromagnet CsYbSe2

Abstract Fifty years after Anderson’s resonating valence-bond proposal, the spin-1/2 triangular-lattice Heisenberg antiferromagnet (TLHAF) remains the ultimate platform to explore highly entangled quantum spin states in proximity to magnetic order. Yb-based delafossites are ideal candidate TLHAF materials, which allow experimental access to the full range of applied in-plane magnetic fields. We perform a systematic neutron scattering study of CsYbSe2, first proving the Heisenberg character of the interactions and quantifying the second-neighbor coupling. We then measure the complex evolution of the excitation spectrum, finding extensive continuum features near the 120°-ordered state, throughout the 1/3-magnetization plateau and beyond this up to saturation. We perform cylinder matrix-product-state (MPS) calculations to obtain an unbiased numerical benchmark for the TLHAF and spectacular agreement with the experimental spectra. The measured and calculated longitudinal spectral functions reflect the role of multi-magnon bound and scattering states. These results provide valuable insight into unconventional field-induced spin excitations in frustrated quantum materials