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Management Accounting Model for Small Industrial Enterprises

Ságová Zuzana

Multidisciplinary Aspects of Production Engineering

2020

Vol. 3, Iss. 1

694--706

The aim of the paper is a model of managerial accounting for small industrial enterprises, which is not theoretically developed in the literature and in most small enterprises, managerial accounting is not even practically applied. The questionnaire survey found information about the tasks, tools and methods that managerial accounting performs in medium-sized companies. The analysis of the use of managerial accounting is the practice of small industrial enterprises was carried out through guided personal interviews, while the evaluation specified the most problematic areas of its application in these enterprises. Based on the findings of the analysis following the information obtained on the tasks, methods and tools of management accounting in medium-sized enterprises, a model of management accounting for small industrial enterprises was proposed. It defined the tasks that managerial accounting should perform in small industrial enterprises and, among the existing methods and procedures traditionally used in managerial accounting, those that are practically applicable in the given enterprises were proposed. The main benefit of the paper is the management accounting model for small industrial enterprises. The main emphasis is placed on the transparency of costs and the interconnection of information on individual elements of the accounting information system with minimal capital expenditures.

Optimisation of the machining process using genetic algorithm

Čuboňová Nadežda, Dodok Tomáš, Ságová Zuzana

Zeszyty Naukowe. Transport / Politechnika Śląska

2019

z. 104

15--25

This paper deals with genetic algorithms as an optimisation method and its use for optimisation of the machining process in the CAM system. Tool path verification and optimisation are two best ways of dramatically improving manufacturing operations while saving money with relatively little work. Genetic algorithms can be used for improvement of these operations and considerably reduce length of tool paths leading to the reduction of machine times and optimisation of cutting parameters. Provides the software application created to optimise processes of boring and local milling (Incomplete sentence; what or who provides).

Measurement of residual stresses of locomotive wheel treads during the manufacturing technological cycle

Muravev Vitaly V., Muraveva Olga V., Volkova Ludmila V., Sága Milan, Ságová Zuzana

Management Systems in Production Engineering

2019

nr 4 (27)

236--241

The production of two-wheeled rolling stock represents, at first glance, a simple assembly process that significantly affects the overall functionality and safety of the vehicle. This is due to residual stresses that arise after assembly by pressing the wheel on the axle. The state of stress after assembly remains in the design has a decisive influence on the load-bearing capacity of the two-wheel drive, its lifespan but also the transfer of the pulling force in the case of locomotives. Therefore, it is very important to find suitable methods for determining residual stresses. Numerical and experimental approaches are already in place to gain information on the state of stress after compression, or during a real operation. The developed techniques and tools for estimation of residual stresses in locomotive wheel treads based on the acoustoelasticity effect using electromagnetic acoustic transformation are described in the paper. The original results of residual stress measurement in the treads during a technological cycle of locomotive wheel pair manufacturing are presented.