Actual Expenses Research Articles

Perceived Versus Actual Costs of HIV Pre-Exposure Prophylaxis Among Gay, Bisexual, and Other Men Who Have Sex with Men in the United States.

Gay, bisexual, and other men who have sex with men (GBMSM) account for the highest proportion of HIV diagnoses in the United States, with daily pre-exposure prophylaxis (PrEP) significantly reducing transmission risk. Since 2021, the Affordable Care Act rules have required PrEP and accompanying care visits to be free for most Americans; nevertheless, insurers have found ways to circumvent no-cost PrEP and some employers are receiving exemptions from including it in their formularies. Despite this, perceived costs and indirect expenses still hinder PrEP adoption. This study examines the differences between perceived and actual costs among GBMSM who have and have not used PrEP. We conducted a one-time online survey with 692 adults from six New England states between May 2020 and October 2021. Participants who had never used PrEP estimated its cost, while those with prior PrEP experience reported their actual expenses. Bivariate analysis and multi-variable logistic regression were used to assess the data. Results showed a 60% difference between perceived ($48) and actual ($30) median monthly costs. Higher perceived costs among nonusers were linked to race and income, while high actual costs for prior users were associated with insurance type, income, wealth, race, and self-rated consumer credit. This significant disparity in PrEP cost perceptions highlights the need for targeted outreach and messaging to improve PrEP uptake among at-risk populations who have not yet accessed it.

Developing a cost estimation model for efficient road improvement planning: A case study in Aceh Jaya regency

Abstract Estimation is a method used to predict financial requirements by analyzing, calculating, and engineering based on field conditions and bidding documents. To enhance efficiency, there is a pressing need for a simple, swift, accurate cost estimation model. Therefore, this study aimed to establish cost estimation model at the initial planning phase of construction work and to assess its accuracy in estimating cost for road improvement using cost significant model (CSM) compared to actual expenses. The fundamental objective was to facilitate the execution of construction work, ensuring the successful completion. Data collection occurred at the (PUPR) in Aceh Jaya Regency, consisting of 25 contracts for road improvement work spanning from 2018 to 2022. The data included the execution year, road area, total variable cost (y), and the categorization of work item as independent variables (xn). Subsequently, the work data was transformed into data per square meter (m2) for each work item by dividing each independent variable by the area of road improvement work. This showed the cost/m2 for each work item (xn) and the total cost (y)/m2. Annual inflation data was obtained from (BPS) of Aceh province used for calculation projection year. The identification of cost-significant item variables occurred after organizing the data according to work item, adjusting the work cost for the execution year and the work-year cost while considering inflation factor. Additionally, it was observed that 3 most expensive work items represented 80% work item had a substantial impact on the total cost. Classic assumption tests were conducted to confirm the suitability of data for further analysis. The analysis was conducted using multiple linear regression, resulting in a model with y = 69850.515 + 0.879(x4) + 1.085(x5) + 1.221(x7). When cost significant model estimates were compared to the actual total cost of road improvement in Aceh Jaya, the accuracy ranged from +17.46% to -19.30%, which was consistent with Class 3 classification of (AACE) International standards.This classification was suitable for semi-detailed cost estimation in the conceptual phase.

Current Status of and Suggestions on Sewage Treatment Fees in China

China’s sewage treatment standards have been gradually improving, yet there is a widening gap between sewage treatment fees and actual costs. This discrepancy, where the fees for sewage treatment are lower than the actual operational expenses, poses a significant bottleneck to the sustainable development of China’s sewage treatment industry. As a core aspect of environmental economic policies, sewage treatment fees are pivotal in regulating water pollution emissions and addressing water resource shortages. Currently, there are major issues with sewage treatment fees, including an incomplete pricing system, insufficient fees, unclear fee distribution, and a heavy reliance on local finances. These problems impede systematic planning, diminish management efficiency, and hinder the sustainable development of the sewage treatment industry. Thus, future research efforts should prioritize the establishment of a pricing mechanism that comprehensively covers the full cost of sewage treatment. This article presents a concise summary and review of the current situation, types of fee collection, cost accounting methodologies, challenges, and proposed countermeasures for sewage treatment fees, and could serve as a relevant reference for future research on sewage treatment fees. By comprehensively addressing these issues, the sewage treatment industry would progress towards healthier and more sustainable development, ultimately achieving the goal of green growth.

Predictors and components of inpatient asthma hospital cost: A retrospective cohort study. Analysis from a sample of 14 Belgian hospitals.

Addressing the challenges of asthma has involved various approaches, including the examination of costs associated with hospitalization. However, there is a limited number of studies that have investigated the actual expenses incurred by hospital settings in caring for asthma patients. This study aims to describe the costs, predictors, and breakdown of expenditures in different categories. A retrospective cohort study was conducted, involving 314 hospital stays of patients over 12 years old who were admitted for asthma and classified under APR-DRG 141 (asthma). Univariate and multiple linear regression analyses were performed. The median cost, regardless of DRG severity, amounted to 2.314€ (1.550€-3.847€). Significant variations were observed when the sample was stratified based on the severity of DRG, revealing a cost gradient that increases with severity. The length of stay followed a similar trend. Six predictors were identified: age, admission to intensive care, asthma severity, severity level of the DRG, winter admission, and length of stay. The cost breakdown showed that 44% constituted direct costs, 25% were indirect costs, 26% were attributed to medical procedures performed outside the patient unit, and 5% were related to medication administration. This study initiates a discussion on the role of reducing hospital costs in strategies aiming at controlling asthma-related costs. We argue that cost reduction cannot be achieved solely at the hospital level but must be approached from a public health perspective. This includes promoting high-quality outpatient care and addressing factors leading to poor adherence to the care plan.

COST AND TIME ANALYSIS USING EARNED VALUE METHOD BUILDING CONSTRUCTION OF DISTANCE LEARNING PROGRAM UNITS OF SURABAYA OPEN UNIVERSITY PHASE II

Project delays often serve as a catalyst for conflicts and disagreements between project owners and contractors, leading to significant financial implications. Such delays result in costly consequences for both parties involved. Contractors face the imposition of penalty fines as stipulated in the contractual agreement, alongside incurring overhead costs during the prolonged project duration. Conversely, owners experience a direct impact on their revenue streams due to delays in the operationalization of the facility. In the context of the construction of the Surabaya Open University Distance Learning Program Unit building phase II, the examination of cost and time performance becomes imperative. Employing the earned value method offers a comprehensive approach to project performance evaluation, involving a meticulous comparison of actual expenses and timelines with the initially anticipated costs. This analytical approach aids in understanding the project's progress and identifying areas where adjustments may be necessary to mitigate potential delays. The Earned Value Method (EVM) analysis of the Surabaya Open University Distance Learning Program Unit building phase II reveals a projected total cost of IDR 73,908,443,223.09 by the time the project reaches completion. This estimation provides stakeholders with valuable insights into the financial commitment required for the successful conclusion of the project. Additionally, the anticipated timeline for completion is estimated at 53 weeks, serving as a crucial parameter for project planning and management.

Transformacija solventne potražnje i potrošnje hrane u Ukrajini u uvjetima rata

The article is devoted to the assessment of the state and peculiarities of the formation of the solvent demand for food products in Ukraine during the war and the determination of the optimal amount of wages to ensure the consumption of the main set of food products at the level of rational standards. A comprehensive analysis of structural changes in the solvent demand for food consumption in Ukraine in the war was carried out using the monographic method. Determination of actual and aggregate costs at the level of rational standards for food products was carried out using the calculation-constructive method. The comparison of actual and necessary costs at the level of rational norms for nutrition was carried out on the basis of collected statistical and calculated data by the method of comparative analysis. It is recognized that the war has negative consequences in the nutrition of Ukrainians. During the first year of the war, the price affordability of food products decreased by 26.6% on average. In 2010-2022, the share of population spending on food remains very significant (from 51.6% in 2010 to 57.8% in 2022). In 2023, this indicator is expected to grow to 58.5%. It has been proven that in order to consume basic food products in accordance with rational norms, the population of Ukraine had to spend 1.56 times more in 2021 than the actual expenses. To achieve the level of consumption in accordance with rational standards in 2022, an additional 23,478 UAH per year, or 1,957 UAH per month, is needed. The forecast for 2023 predicts a deterioration of the ratio of actual food costs to costs under rational standards to 1.68. It was determined that in 2021 the wage level should be at least UAH 33,944 (EUR 1,131) per person per month, which is 2.41 times higher than the actual wage level in the country. The war worsened this ratio to 2.6. It was established that in 2023, for food at the level of rational consumption standards, a Ukrainian should earn 38,564 UAH (964 EUR per month), which is 2.9 times higher than the actual wage level (13,423 UAH or 335 EUR). The novelty of the study consists in the development and practical testing of the methodology for determining the optimal wage of Ukrainians to ensure the consumption of the main set of food products at the level of rational standards.

The role of sales planning in the management system of a construction and manufacturing enterprise

The successful operation of construction and manufacturing companies requires the implementation of such a management function as sales planning, which allows, through certain mechanisms of goal setting and careful monitoring of their implementation, to achieve the desired development results for both individual organisations and the country's economy. The problem of improving the efficiency of planning the proper operation of construction enterprises is especially important for developing countries, which undoubtedly include Ukraine. Therefore, in order to improve their performance, our enterprises need to learn how to improve the work planning system, improve strategic and tactical development planning, and learn how to objectively assess the implementation of the measures taken. This paper develops a methodology for planning sales at a construction and manufacturing enterprise. Priority is given to identifying and thoroughly analysing the main indicators that affect the achievement of improvement of the sales planning system for an objective assessment. In the framework of this research, some selective target standards of the organisation's development were analysed in order to obtain all the necessary data for improving the overall development strategy of the enterprise. An active sales strategy was developed, which included certain changes in the structure and operation of the sales department, the introduction of the latest developments and the setting of certain tasks for the organisation's employees. The planned and actual expenses of the sales department were optimised. Particular attention is paid to motivating the work of commercial employees, which should combine the most effective methods of moral and material incentives. The article presents planned indicators of annual distribution of sales by managers, based on the analysis of sales of previous years and the specifics of the construction market. The indicator of total expenses of the sales department in relation to the planned indicator was introduced to enable a thorough control of performance results. The results of the presented study can be used to establish a sales planning system at construction and manufacturing enterprises.

Mississippi USA'S timber severance tax apportionments and their economic contributions

Eighty percent of Mississippi's timber severance tax collections were authorized by the state legislature in 1984 to fund the Forest Resource Development Program (FRDP), which is a cost share program through which landowners can receive up to 75% reimbursement for their forest management expenses. The remaining 20% is apportioned on shares to counties where timber was harvested. The regional economic contributions of the Mississippi timber severance tax funding spending for FRDP and county governments were determined. Social accounting matrixes (SAMs) were constructed and customized using 2019 data collected by Mississippi State University, IMPLAN, and Lightcast. The modified SAMs were rebalanced to ultimately obtain the total requirements matrix. Funds expended for FRDP and counties in 2019 were run as exogenous final demands. The total possible impact was estimated to be $6.00 million in industrial output and 222 full-time and part-time employment. Because actual expenses were only 72.8% of FRDP funds available that year, this lessened the actual contribution by $1.80 million in output, $1.39 million in value added, and 80 jobs. Regional output contributions correlated moderately with tax collections and forest inventory statistics. Evidence pointed to an inequality of economic flows regarding what South Mississippi paid in tax and the contributions it received in return via industrial activities.

Cost-Effectiveness of Introducing Autonomous Trucks: From the Perspective of the Total Cost of Operation in Logistics

This study explored the economic influence of introducing fully autonomous trucks (ATs) on the total cost of operation (TCO) from the viewpoint of freight transport operators. We utilized the cost–benefit analysis and scenario planning frameworks using a case study of a middle-mile route between a port and a large logistics distribution center in South Korea, where an autonomous truck pilot project has been running for several years. We employed a data source obtained from Hanjin Transportation Co., LTD., which enables us to reflect the actual expenses of operating freight transportation in the context of the study route. The findings of this study indicate that ATs would attain substantial operation cost savings for freight transport operators across all five scenarios, ranging from the most pessimistic to the most optimistic. Specifically, results of the base scenario reveal that monthly TCO decreases by 56.25, 47.04, 42.97, and 41.73 percent for 1-, 5-, 12-, and 25-ton trucks, respectively. The cost reduction per month was USD 2399 for a 1-ton truck, USD 2891 for a 5-ton truck, and USD 3438 for a 12-ton truck. Even in the most pessimistic scenario, the operation cost savings for operating with ATs in the route are USD 1415, USD 1642, USD 1985, and USD 2222 per month for 1-, 5-, 12-, and 25-ton trucks, respectively. When factoring in changes in cost, the wage reduction for vehicle drivers was substantial (USD 2430, USD 2835, USD 3240, and USD 3645 for 1-, 5-, 12-, and 25-ton trucks, respectively). However, remote operation was a new cost factor that increased TCO, which increased by USD 243,384,357 in the base case. This study’s findings have multiple implications, including (1) informing economic efficiency and productivity of operating autonomous vehicles (AVs), (2) providing insights on indicative cost estimates for AV operations, (3) providing valuable information for making informed investment decisions, and (4) supporting the notion that freight transport is an especially attractive market for AVs.

공동주택 의무보험의 법적 쟁점에 관한 연구

Most Korean citizens reside in multi-unit dwellings. In such densely populated and confined spaces, there is a significant risk of accidents, including fires. Accordingly, compulsory insurance coverage is taken out for such incidents, for example, personal injury liability insurance for fires, disasters, elevator accidents, and children's playground accidents. This paper investigates several issues regarding compulsory insurance for multi-unit dwellings and offers measures for improvement. Regulations on liability for damages by owners of special buildings in relation to fire-related disaster compensation and insurance enrollment are examined, with a specific focus on the provisions in the Act on the Indemnification for Fire-caused Loss and the Purchase of Insurance Policies that restrict the handling of bodily injury liability special coverage for fire incidents to insurance companies. Additionally, the justification behind the penalty provisions for non-enrollment in bodily injury liability special coverage for fire incidents is assessed.
 Institutions related to deductibles, like insurance companies, are involved in the administration of various compulsory insurances; however, notably, there are no limitations imposed on these institutions by other laws governing compulsory insurance. Consequently, it is unjust to confine the administration of personal injury liability insurance for fires solely to insurance companies when considering the principles of equity. Furthermore, the punitive measures for non-compliance with insurance requirements seem excessively severe.
 It is necessary to expand the scope of insurance companies specified in the Law on Personal Injury Liability Insurance for Fires to include institutions related to deductibles. Furthermore, it is deemed necessary to align the penalties for non-compliance with compulsory insurance with the sanctions imposed on other forms of compulsory insurance. Therefore, a proposal for legislative amendment is presented to address these concerns.
 This paper also examines the issue of tenants bearing the burden of insurance premiums while being excluded from the benefits of insurance. In the case of fire insurance, amendments to standard terms and conditions have been made to protect tenants. However, these amendments are yet to be incorporated into disaster insurance, leaving tenants without legal or precedential protection should disaster insurance be the only policy obtained. Therefore, a proposal for the amendment of the terms and conditions of disaster insurance is offered that includes provisions for tenant protection.
 In conclusion, this paper identified potential concerns associated with the concurrent reimbursement of liability insurance for multi-unit dwellings and internal medical expense coverage riders that are part of comprehensive medical insurance. These concerns include the potential for an increase in intentional accidents and the facilitation of excessive medical treatment. Given these concerns, this study recommends that the terms and conditions of comprehensive medical insurance be revised and proposes that medical expenses received to cover actual expenses should be compensated proportionally in accordance with insurance contracts.

Right to unilaterally refuse to perform the contract and change unilaterally the terms of the obligation to provide hotel services

The work on the basis of the analysis of legislation, materials of judicial practice, legal doctrine and taking into account the modern realities of the hotel business reveals the peculiarities of the realization by consumers (customers) and hotel organizations of the right to declare a unilateral refusal to fulfill the contract and unilaterally changing the conditions of the obligation to provide hotel services. Questions about the legal consequences of exercising the right to unilateral refusal or unilateral change in the terms of the obligation are formulated and resolved — the legality of the penalty, the retention of actual expenses incurred, the refusal of the hotel organization to provide services due to the peculiarities of the consumer’s identity, the presence of force majeure and security threats, the lack of opportunities for providing services due to overbooking, etc.

Cost and yield accounting for horticulture, viticulture and nursery

The article deals with the issues of rationalization of cost accounting for production, output and evaluation of horticulture, viticulture and nursery products. A list of cost accounting items is proposed based on their classification in relation to the volume of production, by natural-material form and sources of formation. Recommendations have been developed on the organization of accounting for production costs, valuation of horticulture, viticulture and nursery products at fair value. The method of accounting for potential and actual income and expenses associated with the assessment of horticulture, viticulture and nursery products at fair value is substantiated.

Financial aspects of the construction of the Trans-Siberian Railway: the structure of budget expenditures

The article deals with issues related to the financing of the construction of the Trans–Siberian railway in the late XIX - early XX centuries. In the course of the study, the total cost of construction was determined, as well as the reasons for the differences in the amounts spent for individual sections of this railway were identified. The comparison of planned and actual expenses, both total and for individual items, was carried out, as well as the reasons for overspending the originally planned amounts and the circumstances that made it possible to reduce costs for certain types (stages) of work were identified. The structure of expenses is determined, the share of various items in the total amount of construction costs is estimated. A comparison of the cost structure of different parts of the Trans-Siberian Railway is carried out. The basis of the source base of this study is the materials of reports on the construction of individual lines of this railway. In the structure of expenses for all sections of the road, the most significant items are allocated, which take over the bulk of the allocated funds. At the same time, the existing differences can be explained, first of all, by the conditions of construction work, the need to construct various infrastructure facilities, bridges, tunnels. Despite the presence of miscalculations at the planning stage during the construction of the West Siberian, Tomsk branch of the Middle Siberian, both sections of the Ussuri Railway, the cost amounts did not exceed the initial estimates.

Impact of indemnity private health insurance on emergency department visits and expenditures

Indemnity private health insurance (PHI) is a type of private insurance that pays actual medical expenses. We investigated the effect of subscriptions to indemnity PHI on emergency department (ED) expenses and the number of ED visits. This study was a retrospective study using Korea Health Panel Data from 2013 to 2017. The exposure variable was subscription of indemnity PHI. The control group did not subscribe to indemnity PHI throughout the study period, while the insured group had not subscribed to indemnity PHI in 2013 to 2014, but had done so in 2016 to 2017. The outcomes were ED expenses (per visit) and the number of ED visits. The outcomes were compared between before and after indemnity PHI subscription and between the insured and control groups. A total of 1919 subjects (265 insured and 1654 control group) were included. Univariable analyses indicated no difference in emergency medical use according to indemnity PHI subscription and the time period. However, multivariable modeling analysis showed that ED expenses were significantly higher for the insured group (US$5.7 more ED expense, p = 0.036; US$4.3 more ED expense per visit, p = 0.035). In addition, education level, chronic disease, disability status, economic activity and body mass index were associated with emergency medical use. This study suggests that indemnity PHI subscription can increase emergency medical expenses without an increase in visit frequency. Further studies are necessary to validate these results using another dataset.

PARAMETRIC ANALYSIS OF THE BUDGETARY AND ESTIMATED FINANCING OF THE VOCATIONAL AND TECHNICAL EDUCATION INSTITUTION CITY OF KAMIANSKY

In the article analyzes theoretical and practical aspects of financial support of educational institutions in Ukraine. It has been established that since 2014, the state has not been able to ensure the implementation of the amount of funding at the level of 7 percent, as stipulated in the Law of Ukraine "On Education", although in recent years, this indicator has been maintained at a stable level – 6 % of GDP. The state of financing education in Ukraine by components of the education system (preschool, full general secondary, professional (vocational-technical), higher, post-graduate) was considered. The main sources of financial support of institutions of professional (vocational and technical) education in Ukraine have been determined.
 A parametric and prospective analysis of the coefficients of the budget-estimated financing of the vocational and technical education institution of the city of Kamiansky was carried out. It was established that during the studied period, budget funding gradually increased; the general structure of financial support is actually stable; the total amount of current expenses increased; there are no capital expenditures, which is due to the deficit of the budget of Ukraine for relevant measures; cash and actual expenses demonstrated the targeted spending of budget funds in accordance with estimated allocations; the projected growth of general fund expenditures for the next year is 15.5%.
 A number of promising directions for improving the system of financial support and development of vocational (vocational-technical) education institutions in Ukraine are proposed, including: improvement of the legal framework for vocational (vocational-technical) education in accordance with modern legislation, which will make it possible to clearly distribute powers from management and financing of professional (vocational and technical) education institutions at each level and introduce responsibility for the irrational use of resources; completion of the transfer of vocational (vocational and technical) education institutions from state to communal ownership and transition to financing from regional budgets of vocational (vocational and technical) education institutions located on the territory of cities of regional importance – regional centers; involvement of the private sector of the country's economy in cooperation with the state within the framework of public-private partnership, etc.

Towards a concept of sustainable housing provision in Ukraine

This paper is aimed to carry out the historical analysis of various state strategies concerning their role in housing provision to the citizens and to define the relevant results. The author strives to demonstrate also the severity of the actual problem and to propose a conceptual basis that could help to outline new strategic tasks. The study used historical and logical analysis of recent trends caused by long-lasting legal limitations which were not taken into account in most studies as to housing policy. About 80% of all houses in the cities, which have been built up to 1980, stay not yet been repaired and, to prevent collapse, require urgent major repair and modernization. The rising tariff for housing services, unlike all post-socialist countries, does not include a renovation component which could double the actual household housing expenses. In recent years half of all families in the country have applied for subsidies to pay for raised-in-times utility services. The challenge arises of how to transform their housing property. The similar international practice and Ukrainian management experience are not sufficient. The main housing policy problem is the mismatch between the housing provision and the lack of legal and financial opportunities for sustainable satisfaction.

LOSSES AND RESCUE AREAS OF TOURISM BUSINESS UNDER THE WAR IN UKRAINE

Abstract. The purpose of the article is to assess the losses of domestic tourism from Ukraine’s war with russia and to provide recommendations for saving the tourist business based on this analysis. The analysis of tourism losses from the war with russia was carried out in several directions: actual expenses in the form of a decrease in tax revenues to the budgets of various levels (including due to a reduction in the number of taxpayers); direct losses from the destruction of tourist industry facilities; indirect losses from the reduction of income from tourism in the future; the need to restore the tourism industry. Thus, since the beginning of the armed invasion of Russia, there has been a 10% decrease in the number of tourist enterprises with a 24% decrease in the total amount of taxes paid by tourism entities. The total amount of direct losses due to the destruction of tourism industry assets, of which 28 objects were destroyed and 21 objects were damaged (excluding cultural and religious buildings), is UAH 0.40 billion. The total indirect losses of the tourism industry, measured by the decrease in income from tourism, are estimated at UAH 110.8 billion, which is 3% of all indirect losses of the Ukrainian economy from the russian invasion. The total preliminary need for the restoration of the tourism industry is estimated at 16.80 billion UAH, which is only 0.26% of the total need for the restoration of the economy of Ukraine. We concluded that the costs of restoring the tourism industry can also be divided into direct (repair and reconstruction of tourist industry facilities, costs of demining, etc.) and indirect, for example, costs of the restoration / construction of roads, bridges, airports, without which the tourist industry cannot function normally. So, the projected costs for the recovery of the tourism industry are much higher because they include the costs for the recovery of many other branches of Ukraine. Based on the analysis of the losses of the tourism business of Ukraine from the war, we proposed a set of measures for the gradual recovery of tourism activities, which can be divided into 5 blocks or parts that are interconnected and complement each other’s effectiveness: financial support; territorial improvement of tourist flows (transport logistics); industry optimization (combination of enterprises into cluster formations); improving marketing through the creation of a national tourism marketing organization and its affiliates; sectoral improvement of tourism in Ukraine. The implementation of these measures, combined with the synergistic effect of their simultaneous application, will save the tourism industry of Ukraine for posterity. Key words: tourism, tourism business, tourism industry, tourism subjects, losses, expenses, tourist tax.

ИЗУЧЕНИЕ ПЕРЕФОРМИРОВАНИЯ БЬЕФОВ НИЗКОНАПОРНЫХ ГИДРОУЗЛОВ В НИЗОВЬЯХ РАВНИННЫХ РЕК

The article presents the results of long-term field studies of the re-formation of water courses in the zone of the Takhiatash hydroelectric complex. It was noted that due to low water, for a significant part of the year, the Takhiatash dam worked with fully closed gates in all spans. In these years, the role of regulating the level regime of the shield dam is almost lost, and the end regulators of the main channels are regulated.
 The data of comparison of actual expenses, turbidity and back-up at the Takhiatash hydroelectric power plant with the calculated ones are presented. It is proved that sharp fluctuations in the water level in front of the dam and water intake into the channels lead to changes in the hydraulic and alluvial regime of the shield dam and channels. As the analysis of the survey of the riverbed cross-sections in the headwaters of the Takhiatash hydroelectric complex showed, in the initial period of operation, the bottom marks in the upper stream are increasing and the bottom marks in the lower stream are decreasing. Further years of operation (after 1982) were characterized by the stability of the flowing riverbed processes, that each characteristic year has its own level and consumption regime. It is noted that in high-water years there were no difficulties with water intakes, and the main difficulties are associated with the passage of flood flows through the shield dam. In recent years, there has been a rapid rise in the water level in the upper reaches, despite all the open dam gates, shipping locks and water intake structures, which are explained by the influence of the drifted streams on the capacity of the shield dam. It is proved that without any damage to the water intake during the growing season, it is possible to effectively flush the upstream with a constant decrease in the water intake coefficient - Kv < 0.55. Practically, this means for the Takhiatash hydroelectric unit that the flushing flow rate should not be lower than Q ≥ 250 – 300 m3/s.

Accounting, control and analysis of costs and provision of material and technical resources of enterprises in future periods

Introduction. The article examines the problems of accounting, control and analysis of future expenses and their role in providing material and technical resources of enterprises, in particular in agriculture and construction.The purpose of the study is the formation of proposals for the classification of costs of future periods, improving the system of their accounting and control in enterprises, improving the analysis of these costs and material and technical resources.Methods (methodology). General methods were used: system approach, induction and deduction, analysis, synthesis and generalization - to improve the classification of future expenses, to provide better information about the material and technical resources of enterprises for future periods, as well as special methods - to form a draft chart of accounts. synthetic account 39 “Deferred expenses”Results. Suggestions have been made to improve the classification of future expenses, which allows a clear understanding of which groups they consist of and what specific costs are included. An improved structure of the work plan of accounts in the part of synthetic account is offered 39 “Deferred expenses” in order to better provide users with more detailed accounting and control information on the composition and structure of future expenses for each reporting date, as well as improved control and analysis of actual future expenses in the current period, which will provide users with reliable information on various types of future expenses. the ability to determine their impact on the financial performance of the enterprise, using general scientific methods and techniques that are adapted to the composition and structure of future expenses, material and technical resources of enterprises.Perspectives. Perspectives. It is expedient for enterprises operating in the field of material production to develop an individualized system of accounting, control and analysis of costs adjusted to their own needs and to provide material and technical resources for enterprises in future periods, which is suitable for effective management decisions.

Project Cost Control and Performance of Bugarama Rice Project in Rwanda

The purpose of this research was to examine the effect of project cost control on the performance of rice project in Rwanda by taking Bugarama Rice Project. The descriptive case study research based on qualitative and quantitative approaches were used in order to get a better insight of the study. The population of the study was 74 and sample of 57 respondents, sampling technique used pick all the 57 respondents as the sample size of the population. The researcher used SPSS software application in order to process the data. Mean standard deviation and percentages were used for data analysis. The relationship between the variables was established by use of Pearson correlations. The results showed that that majority of the respondents agreed that a project develop accurate cost estimates and realistic project budget that leads to project to minimum cost while minority disagree with the statement. For instance, from the ANOVA results showed that p-value is 0.000 which is less than the 0.05, set as standard significance levels. This means that null hypothesis stated that there is no relationship between keeping a track of project costs and project performance in Bugarama Rice Project, was rejected and goes by the alternative hypothesis, which states that the independent variable influences project performance in Bugarama Rice Project. The results also showed that that majority of the respondents agreed that labor cost of the project is a challenge to project cost control hence poor performance and majority of respondents disagree with statement. This implied that there was a challenge for labor cost in the project. The ANOVA results showed a p-value is 0.000, which is less than the 0.05, set as standard significance levels. This signified that reject null hypothesis and accept the alternative hypothesis. Therefore, there was statistical significant relationship between planning the project budget for project and project performance thus planning the project budget in Bugarama Rice Project was done by top management has an influence on project performance. The research results showed that majority of the respondents agreed that project manager ensure compliance with the budget for continually compare the actual expenses incurred with the predicted ones throughout the project’s life cycle and minority of the respondents disagreed with statement. The ANOVA results show p-value is 0.000 which is less than the 0.05, set as standard significance levels with fit level of 444.340. This meant that null hypothesis states that there was no relationship between managing project expenses and project performance in Bugarama Rice Project was rejected and goes by the alternative hypothesis, which stated that the independent variable influences project performance in Bugarama Rice Project. Basing on the results the management should emphasize on cost of the project office results in relation to efficiency of project budget cost in the managing project in order to prevent future challenges. Management should have a provision of project financial reports during of project process that minimizes challenges of the project cost control during project completion. Keywords: Project Cost Control, Performance of Rice Project, Rwanda