Standard Costing System - a management tool by deviations

Standard Costing System nowadays serves as a reliable tool to control and manage production costs. This article studies the theoretical and practical-applied aspects related to its use. The different types of standard cost are examined and a model for applying it is developed. Particular attention is paid to the deviations in the Standard Costing System, and these are classified according to their nature. Formulas for analysis of the deviations are proposed. Their application is illustrated with suitable examples. The importance of standard prices and some difficulties relating to their use is shown.У сучасних умовах системи Standard costing служать надійним інструментом контролю та управління виробничими витратами. У цій статті аналізуються теоретичні та практико-прикладні аспекти, пов'язані з їх використанням. Розглянуто різні різновиди стандартної собівартості. Розроблена зразкова модель для її застосування. Особлива увага приділяється відхиленням у системі Standard costing, які також були систематизовані залежно від їх природи. Запропоновано формульний апарат для аналізу відхилень. Його застосування ілюструється відповідними прикладами. Зазначено призначення стандартної ціни і деякі труднощі, що стосуються їх використання.В современных условиях системы Standard costing служат надежным инструментом контроля и управления производственными затратами. В настоящей статье анализируются теоретические и практико-прикладные аспекты, связанные с их использованием. Рассмотрены различные разновидности стандартной себестоимости. Разработана примерная модель для ее применения. Особое внимание уделяется отклонениям в системе Standard costing, которые также были систематизированы в зависимости от их природы. Предложен формульный аппарат для анализа отклонений. Его применение иллюстрируется соответствующими примерами. Указано назначение стандартной цены и некоторые трудности, касающиеся их использования

Methods and Systems for Allocating and Reporting Indirect Costs in Management Accounting

One of the main issues in management accounting, which has always been topical, and for which solutions are sought in its theory and practice, refers to the allocation and reporting of indirect costs. Indirect costs are an important element of cost under the current conditions. The paper discusses the importance of cost both in financial and management accounting - especially regarding cost management in different directions. Under the present conditions, there is an increase in the share of indirect costs in the cost of manufactured goods and services. This is inevitably associated with their allocation, which as a rule is provisional. The current paper studies the various methods and models of allocating indirect costs: the method of coefficients; the method of cost analysis centres and “Direct costing” system. The search for opportunities to improve the allocation of these costs is related to the Activity-based costing method (ABC). The paper studies the conceptual foundations and guidelines for its application.Одна з головних проблем у бухгалтерському та управлінському обліку, яка завжди була актуальною, і для якої рішення знаходяться в теорії і практиці, посилається на розподіл і повідомлення про постійні витрати. Постійні витрати - важливий елемент вартості за поточних умов. У статті обговорюється важливість вартості як у фінансовому, так і бухгалтерському та управлінському обліку - особливо відносно управління витратами. У сучасних умовах, має місце зростання частки постійних витрат у вартості промислових товарів і послуг. Це неминуче асоційоване з їх розміщенням, яке як правило тимчасове. У статті надано різні методи і моделі розподілу постійних витрат: метод коефіцієнтів, метод аналізу центрів витрат і "директ-кост" система. Пошук можливостей поліпшити розподіл прямих витрат є в сполученні з грунтованим на методі (АВС). Стаття вивчає концептуальні принципи і директиви для його застосування.Одна из главных проблем в бухгалтерском и управленческом учете, которая всегда была актуальной, и для которой решения ищутся в теории и практике, ссылается на распределение и сообщение о постоянных расходах. Постоянные расходы - важный элемент стоимости при текущих условиях. В статье обсуждается важность стоимости как в финансовом, так и бухгалтерском и управленческом учете - особенно относительно управления затратами. В современных условиях, имеет место рост доли постоянных расходов в стоимости промышленных товаров и услуг. Это неминуемо ассоциируется с их размещением, которое как правило временное. В статье приведены разные методы и модели распределения постоянных расходов: метод коэффициентов; метод анализа центров расходов и "директ-кост" систему. Поиск возможностей улучшить распределение прямых расходов состоит в сообщении с основанным на методе (АВС). Рассмотрены концептуальные принципы и директивы для его применения

The Impact of Gender on Mid-Career Labour Income: The Case of Bulgaria

The impact assessment of education and gender on mid-career labour income in a transitional economy could provide for better understanding of the influence of the labour market dynamics over individuals with different characteristics. Here, we attempt to find an answer to the question: How education and gender determine mid-career labour income? We estimate the returns to education depending on gender using Mincerian equations and regressions. The data set we use is from the Structure of Earnings Survey conducted by the National Statistical Institute in 2002 and 2006. The analysis covers over 130,000 employees between 35 and 49 years old. The impact assessment allows conclusions about the wage gap between men and women, working in different economic sectors incl. the division of public and private sector, services and industry. The access to managerial position and gender differences in the type of the labour contract have been investigated for their contribution to the persistence of a gender pay gap among the individuals with a tertiary education

The prolate-to-oblate shape transition of phospholipid vesicles in response to frequency variation of an AC electric field can be explained by the dielectric anisotropy of a phospholipid bilayer

The external electric field deforms flaccid phospholipid vesicles into spheroidal bodies, with the rotational axis aligned with its direction. Deformation is frequency dependent: in the low frequency range (~ 1 kHz), the deformation is typically prolate, while increasing the frequency to the 10 kHz range changes the deformation to oblate. We attempt to explain this behaviour with a theoretical model, based on the minimization of the total free energy of the vesicle. The energy terms taken into account include the membrane bending energy and the energy of the electric field. The latter is calculated from the electric field via the Maxwell stress tensor, where the membrane is modelled as anisotropic lossy dielectric. Vesicle deformation in response to varying frequency is calculated numerically. Using a series expansion, we also derive a simplified expression for the deformation, which retains the frequency dependence of the exact expression and may provide a better substitute for the series expansion used by Winterhalter and Helfrich, which was found to be valid only in the limit of low frequencies. The model with the anisotropic membrane permittivity imposes two constraints on the values of material constants: tangential component of dielectric permittivity tensor of the phospholipid membrane must exceed its radial component by approximately a factor of 3; and the membrane conductivity has to be relatively high, approximately one tenth of the conductivity of the external aqueous medium.Comment: 17 pages, 6 figures; accepted for publication in J. Phys.: Condens. Matte

Biokinetics and Subchronic Toxic Effects of Oral Arsenite, Arsenate, Monomethylarsonic Acid, and Dimethylarsinic Acid in v-Ha-ras Transgenic (Tg.AC) Mice

Previous research demonstrated that 12-O-tetradecanoylphorbol-13-acetate (TPA) treatment increased the number of skin papillomas in v-Ha-ras transgenic (Tg.AC) mice that had received sodium arsenite [(As(III)] in drinking water, indicating that this model is useful for studying the toxic effects of arsenic in vivo. Because the liver is a known target of arsenic, we examined the pathophysiologic and molecular effects of inorganic and organic arsenical exposure on Tg.AC mouse liver in this study. Tg.AC mice were provided drinking water containing As(III), sodium arsenate [As(V)], monomethylarsonic acid [(MMA(V)], and 1,000 ppm dimethylarsinic acid [DMA(V)] at dosages of 150, 200, 1,500, or 1,000 ppm as arsenic, respectively, for 17 weeks. Control mice received unaltered water. Four weeks after initiation of arsenic treatment, TPA at a dose of 1.25 μg/200 μL acetone was applied twice a week for 2 weeks to the shaved dorsal skin of all mice, including the controls not receiving arsenic. In some cases arsenic exposure reduced body weight gain and caused mortality (including moribundity). Arsenical exposure resulted in a dose-dependent accumulation of arsenic in the liver that was unexpectedly independent of chemical species and produced hepatic global DNA hypomethylation. cDNA microarray and reverse transcriptase–polymerase chain reaction analysis revealed that all arsenicals altered the expression of numerous genes associated with toxicity and cancer. However, organic arsenicals [MMA(V) and DMA(V)] induced a pattern of gene expression dissimilar to that of inorganic arsenicals. In summary, subchronic exposure of Tg.AC mice to inorganic or organic arsenicals resulted in toxic manifestations, hepatic arsenic accumulation, global DNA hypomethylation, and numerous gene expression changes. These effects may play a role in arsenic-induced hepatotoxicity and carcinogenesis and may be of particular toxicologic relevance

FibroDB: Expression Analysis of Protein-Coding and Long Non-Coding RNA Genes in Fibrosis

Most long non-coding RNAs (lncRNAs) are expressed at lower levels than protein-coding genes and their expression is often restricted to specific cell types, certain time points during development, and various stress and disease conditions, respectively. To revisit this long-held concept, we focused on fibroblasts, a common cell type in various organs and tissues. Using fibroblasts and changes in their expression profiles during fibrosis as a model system, we show that the overall expression level of lncRNA genes is significantly lower than that of protein-coding genes. Furthermore, we identified lncRNA genes whose expression is upregulated during fibrosis. Using dermal fibroblasts as a model, we performed loss-of-function experiments and show that the knockdown of the lncRNAs LINC00622 and LINC01711 result in gene expression changes associated with cellular and inflammatory responses, respectively. Since there are no lncRNA databases focused on fibroblasts and fibrosis, we built a web application, FibroDB, to further promote functional and mechanistic studies of fibrotic lncRNAs

Pharmacokinetic characteristics and anticancer effects of 5-Fluorouracil loaded nanoparticles

<p>Abstract</p> <p>Background</p> <p>It is expected that prolonged circulation of anticancer drugs will increase their anticancer activity while decreasing their toxic side effects. The purpose of this study was to prepare 5-fluorouracil (5-FU) loaded block copolymers, with poly(γ-benzyl-L-glutamate) (PBLG) as the hydrophobic block and poly(ethylene glycol) (PEG) as the hydrophilic block, and then examine the 5-FU release characteristics, pharmacokinetics, and anticancer effects of this novel compound.</p> <p>Methods</p> <p>5-FU loaded PEG-PBLG (5-FU/PEG-PBLG) nanoparticles were prepared by dialysis and then scanning electron microscopy (SEM) and transmission electron microscopy (TEM) were used to observe the shape and size of the nanoparticles, and ultraviolet spectrophotometry was used to evaluate the 5-FU in vitro release characteristics. The pharmacokinetic parameters of 5-FU/PEG-PBLG nanoparticles in rabbit plasma were determined by measuring the 5-FUby high-performance liquid chromatography (HPLC). To study in vivo effects, LoVo cells (human colon cancer cell line) or Tca8113 cells (human oral squamous cell carcinoma cell line) were implanted in BALB/c nude mice that were subsequently treated with 5-FU or 5-FU/PEG-PBLG nanospheres.</p> <p>Results</p> <p>5-FU/PEG-PBLG nanoparticles had a core-shell spherical structure with a diameter of 200 nm and a shell thickness of 30 nm. The drug loading capacity was 27.1% and the drug encapsulation was 61.5%. Compared with 5-FU, 5-FU/PEG-PBLG nanoparticles had a longer elimination half-life (t_1/2, 33.3 h vs. 5 min), lower peak concentration (C, 4563.5 μg/L vs. 17047.3 μg/L), and greater distribution volume (V_D, 0.114 L vs. 0.069 L). Compared with a blank control, LoVo cell xenografts and Tca8113 cell xenografts treated with 5-FU or 5-FU/PEG-PBLG nanoparticles grew slower and had prolonged tumor doubling times. 5-FU/PEG-PBLG nanoparticles showed greater inhibition of tumor growth than 5-FU (p < 0.01). In the PEG-PBLG nanoparticle control group, there was no tumor inhibition (p > 0.05).</p> <p>Conclusion</p> <p>In our model system, 5-FU/PEG-PBLG nanoparticles changed the pharmacokinetic behavior of 5-FU, thus increasing its anticancer activity. 5-Fluorouracil loaded nanoparticles have potential as a novel anticancer drug that may have useful clinical applications.</p