Бидний тухай
Багш ажилтан
According to the Law of Mongolia on state and local property, the Board of Directors of the company shall have an internal audit committee, and the "Methodology of internal auditing of the public sector" approved by the Ministry of Finance in 2020 sets forth the implementation of the COSO internal control model. In our study, we determined whether the internal control components of the COSO model are effective in the internal control of energy distribution companies by surveying 21 employees of internal control working for these companies by using a questionnaire method. As a result of the internal control, it is considered that the components of the COSO model are more effective than average.
Манай хамт олны сургалт, эрдэм судлалын ажлыг тасралтгүй дэмжин чиглүүлж бодлогын болон санхүүгийн дэмжлэг туслалцаа үзүүлэн ажиллаж ирсэн үе үеийн удирдлага эрдэмтэн багш нар, улс эх оны өнцөг булан бүрт ажиллаж байгаа, дэлхийн улс орнуудад суралцаж байгаа бүх төгсөгчид, ажил олгогчид болон МУИС-аар овоглосон бүхэнд төрөлх сургуулийнхаа түүхт 80 жилийн ойн мэндийг 65 жилийн түүхийг хамтран бүтээлцэж буй Нягтлан бодох бүртгэлийн тэнхимийн хамт олны зүгээс дэвшүүлж байна.
In this paper Mongolia is one of the developing countries where a significant part of its economy is provided by using natural resources - especially from the mining sector. The Mongolian present situation is a period of fluctuation between advanced economic development and a way of decline, and it can be a reflection of the so-called “natural resource curse”. In general, the current natural resource dilemma causing the economic downturn is likely to be driven by external market forces such as mineral commodity prices volatility, and internal economic stresses which would result in a slowing growth, particularly from some of the Dutch disease effects. Keywords. Economic development, Mining, Dutch disease, economic growth.
Abstract: Cost information is important information that affects management decision-making. Small and medium-sized enterprises that use modern methods combined with traditional methods have extensive experience working in the field of production costing. However, there is a need to refine the costing of service units and to improve the basis of decisions by costing using modern methods. Therefore, due to the decision to both allocate and raise funds according to performance in the health sector, we have considered that solving the problem with the help of modern methods of costing will provide an opportunity to optimize management decision-making by making a realistic performance evaluation. Therefore, the cost allocation method to effectively implement today's financing policy by objectively measuring performance results is named Performance Focused Activity-Based Costing. Keywords: Costing system, Decision-making, Performance evaluation, Activity-Based Costing
Удирдлагын шийдвэр гаргалтад нөлөөлдөг чухал мэдээллийн нэг бол зардал, өртгийн мэдээлэл юм. Орчин үеийн арга хандлагуудыг уламжлалт арга хандлагуудтай хослуулан хэрэглэх жижиг дунд аж ахуйн нэгжүүд, үйлдвэрлэлийн өртөг тооцох чиглэлээр нэлээд санаачилгатай ажилласан туршлага байна. Харин үйлчилгээний нэгжүүдийн өртөг тооцолтыг боловсронгуй болгох, орчин үеийн арга хандлагуудаар өртөг тооцож шийдвэрийн үндэслэлийг сайжруулах шаардлага зүй ёсоор бий болж байна. Иймээс бид эрүүл мэндийн салбарт гүйцэтгэлээр санхүүжих шийдвэр гарсантай холбоотойгоор тулгамдаж байгаа асуудлыг өртөг тооцолтын орчин үеийн аргуудын тусламжтайгаар шийдэх нь гүйцэтгэлийн үнэлгээг бодитой хийж удирдлагын шийдвэр гаргалтыг оновчтой гаргах боломж олгох гэж үзлээ. Иймээс гүйцэтгэлийн үр дүнг бодитойгоор хэмжин өнөөдрийн санхүүжилтийн бодлогыг үр дүнтэй хэрэгжүүлэх зардал хуваарилж өртөг тооцох арга бол гүйцэтгэлд чиглэн үйлдэлд суурилсан өртөг/Performance Focused Activity-Based Costing/ тооцох явдал юм.
In this paper Mongolia is one of the developing countries where a significant part of its economy is provided by using natural resources - especially from the mining sector. The Mongolian present situation is a period of fluctuation between advanced economic development and a way of decline, and it can be a reflection of the so-called “natural resource curse”. In general, the current natural resource dilemma causing the economic downturn is likely to be driven by external market forces such as mineral commodity prices volatility, and internal economic stresses which would result in a slowing growth, particularly from some of the Dutch disease effects.
Long-term forecasting of key macroeconomic indicators such as population is very important for future development policy making. Population plays an important role in economic decision making, social security and economic growth. So it is important to develop a good model for predicting economic indicators. In order to improve the growth model, we introduce a new model called Exlog Weighted Sum Model for predicting macroeconomic indicators. This model combines both exponential and logistic models. The proposed model was tested for predicting Mongolian population up to 2040.
Long-term forecasting of key macroeconomic indicators such as population is very important for future development policy-making. Population plays an important role in economic decision-making, social security and economic growth. So it is important to develop a good model for predicting economic indicators. In order to improve the growth model, we introduce a new model called Exlog Weighted Sum Model for predicting macroeconomic indicators. This model combines both exponential and logistic models. The proposed model was tested for predicting Mongolian population up to 2040
Үйл ажиллагааны онцлогтой сургалт, үйлчилгээний салбарын хувьд орчин үеийн өртөг тооцох аргуудаас сонгож хэрэглэх нь зохимжтой байдаг. Монгол улсын их сургууль 5 бүрэлдэхүүний сургууль, 2 салбар сургуультай боловч Бүрэлдэхүүний болон салбар сургуулийн хөтөлбөр, багшлах боловсон хүчин, элсэлтийн тооны ялгаанаас үүдэлтэйгээр мэргэжил тус бүрийн сургах процесс харилцан адилгүй өртөгтэй байсаар ирсэн. Бид энэхүү ажлаараа сургалтын болон сургалтын бус зардлыг ангилах, түүнд үндэслэн сургалтын төлбөр тогтоох удирдлагын шийдвэрийн үндэслэлийг сайжруулах арга замыг санал болгож байна.
As the population of Ulaanbaatar continues to grow, the problem of waste has become a problem. Today, although there are three integrated landfills around the city, the cost of cleaning, collecting, transporting and burying waste is still a significant burden on city and district budgets. The direction of establishing a waste recycling plant has been discussed for several years and there are several waste sorting points. If these plants start operating, the cost of burying waste will be reduced, but the cost of collection and transportation is unlikely to decrease significantly. Therefore, a methodology for cost-based waste service fees has been developed and proposed.
The Leontief Input-Output model is a valuable tool for economics. Many economic research works are devoted to analysis of Input-Output table [1]-[5]. In this paper, we consider a separation of Copper production subsector from Mining of metal ores sector which is one of the 55 economic sectors of Input-Output Table of Mongolia. We examine impact of this subsector on other economic sectors using Input-Output table for 2016 and Physical Measurement Method of Cost Accounting [6]. We compute input coefficients of new extended matrix as well as inverse coefficients.
Input-Output Table(IOT) and its application in economical and political decision making, Description of the IOT, Open static quantity models, DESCOMPOSITION METHOD OF INTER-SECTORS IN INPUT-OUTPUT TABLE: Case of MONGOLIA (IOT for 2016)
A continuous-time stochastic pension fund model is proposed in which there are n risky assets plus the risk-free asset as well as randomness in the level of benefit out-go control of the future flows of contributions. A high proportion of stocks in the portfolio has the benefit of a lower mean contribution level, but at the price of a higher time variation of contribution flows. This paper models the trade-off in an inter-temporal framework and uses of stochastic control to obtain an optimal asset allocation-between a risky asset and a riskless asset- and the contribution policy. The solution in the case of a defined benefit scheme shows that the proportion of the risky asset and the level of contribution are both proportional to the difference between the maximum wealth necessary to fund all pensions, and the actual wealth of the pension fund. Illustrative simulations for France, US, Japan and Mongolia for various periods have been implemented.
