ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately

METHODOLOGICAL ASPECTS OF IMPROVING THE PERFORMANCE OF LOGISTICS ORGANIZATIONS

The methodological aspects of the performance of logistics organizations have been revealed. The generalizing performance indicators of logistics have been given. The scientific approaches to the assessment of the ability of the enterprise to work effectively have been considered. The analysis of indicators of public financial statements of some logistics companies has showed that the main problems of reducing the efficiency of their work are associated with low profitability and slow turnover of invested capital. Therefore, the evaluation of the economic performance of logistics organizations should be expanded and supplemented by specific indicators of resource efficiency, which take into account certain aspects of their work. In the process of evaluating the effectiveness of logistics enterprises should be taken into account both indicators characterizing the logistics system itself, and indicators characterizing the operation of the system

INFORMATION SUPPORT OF MANAGEMENT ACCOUNTING ACTIVITIES OF LOGISTICS ORGANIZATIONS

The article is devoted to topical issues of information support of management accounting of logistics organizations. It has been noted, that the basis of rational management of the logistics sector are information resources, which are formed by the movement, processing and structuring of data, necessary to improve the efficiency of the enterprise. Therefore, the collection and analysis of reliable information, that can influence management decisions, is a priority task to ensure economic processes in the enterprise. It has been proved, that the decision of problems of information support in activity of the logistic organization has to have complex character. The functional components of the information support of the logistics organization have been highlighted. Elements of information support of activity of the logistics organization have been listed. For the purpose of effective management, the study developed the basic principles of information management accounting activities of logistics organizations. The system of the main characteristics of the information component, through which the quality, reliability and completeness of the output flow of information is predetermined, has been adduce

Портал «Единое окно» как платформа для репозитория учебно-методических материалов, размещаемых со свободными лицензиями

The paper provides information on a pilot project aimed at setting up a Russian-language repository of Open Educational Resources (OER) developed for higher education institutions. The resources will be available under open licenses (Creative Commons family or other free licenses). This is a joint project of the State Institute of Information Technology and Telecommunications INFORMIKA and the UNESCO Institute for Information Technologies in Education (IITE).В докладе рассматривается проект создания хранилища учебно-методических материалов, создаваемых в вузах и размещаемых в открытом доступе со свободными лицензиями. Данный проект реализуется как совместная инициатива Государственного научно-исследовательского института информационных технологий и телекоммуникаций "Информика" и Института ЮНЕСКО по информационным технологиям в образовании

Symmetries and modelling functions for diffusion processes

A constructive approach to theory of diffusion processes is proposed, which is based on application of both the symmetry analysis and method of modelling functions. An algorithm for construction of the modelling functions is suggested. This algorithm is based on the error functions expansion (ERFEX) of experimental concentration profiles. The high-accuracy analytical description of the profiles provided by ERFEX approximation allows a convenient extraction of the concentration dependence of diffusivity from experimental data and prediction of the diffusion process. Our analysis is exemplified by its employment to experimental results obtained for surface diffusion of lithium on the molybdenum (112) surface pre-covered with dysprosium. The ERFEX approximation can be directly extended to many other diffusion systems.Comment: 19 pages, 8 figure

Modern Conception of the Control over the Abundance of Carriers and Vectors of Plague in the Territory of the Russian Federation

Disinfestation and deratization remain the main ways of non-specific disease prophylaxis in natural plague foci. Modern strategies, tactics, methods and means of control over carriers and vectors of plague and associated infectious diseases are selected with due consideration to epidemiological potential of territories, epizootic activity of a foci, peculiarities of population ecology of animals that are of a medical significance, preservation of biodiversity in natural ecosystems, and the requirements for human and natural environments protection from pollutants

Role of Mosquitoes, <I>Culex</I> <I>pipiens</I> Complex, in West Nile Fever Virus Persistence in Urbanized Biocoenoses of Saratov

. In wiggler samples as well as in imago ones detected are WNF virus markers, which indicate the possibility of transovarial and trans-phase transmission of virus into mosquito populations, habitant in urbanized biocoenoses. It is substantiated that Culex pipiens female mosquitoes, which reproduce autogenically, provide for the persistence of the virus within the inter-epidemic period. Therewith there is a possibility of sustained, epidemically-active WNF micro-foci to be formed in the residential area landscapes, and this issue should be given proper consideration when performing assessment of the risks associated with urban population exposure to the infection

Пиролиз хлористого метила на катализаторе SAPO-34/Al2O3 в условиях стационарного слоя и в режиме псевдоожижения

The process of pyrolysis of methyl chloride with the use of a silicoaluminophosphate catalyst granulated with Al2O3, the content of which varied in a range of 40–60 weight %, is investigated. The synthesized catalyst SAPO-34/Al2O3 in a mass ratio 60:40 is performed in the form of tablets for work in a stationary bed, as well as in a microsphere for the fluidized bed. The basic physical and chemical properties of the tested catalysts are determined. Comparison of the behaviour of the synthesized catalysts in the process of methyl chloride pyrolysis in the stationary bed and the fluidized bed is carried out. The process of methyl chloride pyrolysis on the fluidized bed microsphere catalyst is investigated. Temperature was varied in a range of 425–450ºС, the feed rate (WHSV, equivalent to the mass of methyl chloride) was in the range of 0.8–4.8 h−1 , time on stream (TOS) was 2 h. The basic technological parameters of the process providing conversion of methyl chloride not below 70% and selectivity of ethylene formation not lower than 45% are determined.Исследован процесс пиролиза хлористого метила с использованием силикоалюмофосфатного катализатора, гранулированного с оксидом алюминия, содержание которого варьируется в диапазоне 40–60% мас. Синтезированный катализатор SAPO-34/Al2O3 в массовом соотношении 60:40 выполнен в виде таблеток для работы в стационарном слое, а также в микросферическом виде для режима псевдоожижения. Определены основные физико-химические свойства тестируемых катализаторов. Проведено сравнение поведения синтезированных катализаторов в процессе пиролиза хлористого метила в условиях стационарного слоя и псевдоожижения. Процесс ката- литического пиролиза хлористого метила исследован при Т=425–450ºС, скорости массовой нагрузки хлористого метила 0.8–4.8 ч-1 на микросферическом катализаторе в режиме псевдоожижения. Определены основные технологические параметры проведения процесса, обеспечивающие конверсию хлористого метила не ниже 70% и селективность образования этилена не ниже 45%

Conditions for Virus Circulation and Premises for Natural West Nile Fever Foci Formation in the Territory of the Saratov Region

Local climate change (rise of mean temperatures and amount of precipitation, prolongation of frost-free season) triggers further distribution, and increase in numbers of animals – carriers and vectors of West Nile fever virus in the territory of the Saratov region. Based on the results of ecological-epizootiological monitoring (2006–2012) traced out have been the species composition, abundance dynamics, and character of distribution of birds habitant in aquatic and anthropogenic complexes, mosquitoes and Ixodidae ticks. Investigated are possible causes of West Nile fever nosoarea expansion, related to ecology of migrating birds wintering in Africa. Persistent circulation of the virus in intra-zonal inundated biocoenosis facilitates formation of secondary natural foci of West Nile fever and factors into epidemic complications as regards this particularly dangerous vector-borne infection. On the basis of analytical data concerning hydrographic network density, fauna structure, population numbers of birds and mosquitoes – potential carriers and vectors of WNF, epizootiological and epidemiological surveillance, designed has been expectation-driven forecasting map chart which illustrates possibility of sustainable WNF foci formation in various territories of the Saratov region