№ | Title of posts | Description of new ideas, innovations & breakthrough | Post date |
1 | Tyondon’s analyzing method of manufacturing overhead expense variances | · The stepwise substitution method of variables associated with elements of linear algebra in some alternative versions of calculation combinations: 1. Four-way variance 2. Two-way variance 3. Three-way variance-A 4. Three-way variance-B etc · The compared approaches created by co-authors with traditional direct method of journal entries in both alternative variants | 3/19/ 2013 |
2 | Tyondon’s family researching team: Practical application of Gini coefficient on taxation | · For Gini coefficient calculation & sketching Lorentz curve diagram have been used: 1. Least square method 2. Exponential functions 3. Definite integral compared with trapezoidal rule & cumulative frequency of sum etc | 2/05/ 2013 |
3 | Logarithmic application on money time value | · Calculation of present money time value using logarithmic conversion in 3 alternative variants as compared with traditional direct methods: 1. Present time value of common annuity 2. Present time value of compound annuity in both alternative versions etc · Logarithm method on future money time value of an annuity as compared with traditional direct method | 11/21/2012 |
4 | Logarithmic application on computing long term liabilities | · Calculation of present time value using logarithmic conversion with credit payment program | 11/15/2012 |
5 | The service allocation & its variance analysis | · Algebra method associated with weighted approaches · Application of linear algebra · Stepwise substitution method of variables | 11/14/2012 |
6 | Application of matrix on preparing balance sheet | · Application of matrix operation on preparing budgeted balance sheet · Application of differential calculus elements on preparing budgeted balance sheet | 11/04/2012 |
7 | The serial of new ideas on Break-Even Point Analysis (BEPA) | · Obtaining of break-even point through using following 5 independent approaches suggested & realized by Yondon Erdembayar: 1. Extended formula of linear equations 2. System linear equations 3. Mathematical attribute of plane geometry 4. Least square method 5. Linear algebra on matrix operations | 10/22/ 2012 |
8 | T. Yondon’s publication serial: Analysis of marginal costs | · Application of stepwise substitution method in following cases: · In the determining quantity variance of income for additional products · In the analysis of setting price for special order on products | 10/04/ 2012 |
9 | Mathematical approach on Break-Even Point Analysis (BEPA) | · BEPA based on dependence of extended equations of cost & revenue · Forecasting income per unit price via the income percent on unit cost of product · Forecasting income per unit price on the basis of price setting model | 9/27/ 2012 |
10 | T. Yondon’s analyzing method of gross & marginal income | · 3 separate cases of gross & marginal income variances solved via stepwise substitution method of variables & algebraic polynomial collection in multiple variables associated with derivative on following directions: 1. Variance affect of sales quantity 2. Variance affect of sales price per unit product 3. Variance affect of variable cost per unit product 4. Variance affect of sales structure on income etc | 9/13/ 2012 |
11 | Opportunity to use the matrix equation on wage cost forecasting | · Application of Gaussian stepwise elimination method on matrix coefficients associated with system equations of linear algebra | 8/26/ 2012 |
12 | How to prepare income statements | · Processed & prepared feasible algorithmic scheme for computer programming of preparing income statement using simple equations: 1. Conversion scheme of accrual basis income statement into cash basis by means of indirect method 2. Conversion scheme of cash basis income statement into accrual basis by means of indirect method 3. Conversion scheme of cash basis income statement into accrual basis by means of direct method | 8/26/ 2012 |
13 | The leverage analysis | · Leverage analysis based on linear algebra transformation: 1. Degree of operation leverage 2. Degree of financial leverage 3. Degree of combined leverage | 8/17/ 2012 |
14 | Application of system equations in the financial analysis | · Application of Gaussian stepwise elimination method on matrix coefficients & linear algebra transformation | 8/11/ 2012 |
15 | Feasible key methods on the financial statement analysis | · Stepwise substitution method in case of many variables · Pragmatically application of differential calculus associated with 2 or 3 independent variables | 8/06/ 2012 |
16 | Application of linear curve in behavior analysis | · Application of following methods in behavior analysis: 1. Parabolic curve 2. Derivative of 1-st order 3. Defined integral 4. Matrix operation | 8/03/ 2012 |
17 | Carrying out multiple discriminant analysis by means of hand method & SPSS 17.0 | · Probability of bankruptcy for the both groups of selected companies completed in both different methods: 1. Results obtained by hand method 2. Hand method results & answers as compared with SPSS programming results | 7/ 05/ 2012 |
18 | Application of learning curve in wage analysis | · Application of learning curve in 4 alternative versions · Application of inverse linear equation & calculation as of correlation coefficient as well as autocorrelation coefficient | 7/11/ 2012 |
19 | Application of exponential function in behavior cost analysis | · Simple model of exponential function in an one variable · Extended multiple model of exponential function in rather more variables | 7/17/ 2012 |
20 | Secondary school mathematics are helped us | · Have been used following approaches in behavior cost analysis: 1. Rule of Sarrus of matrix determinants 2. Linear algebra on matrix operations 3. Calculation of correlation coefficients in both alternative versions | 7/17/ 2012 |
21 | Analysis of operation income., part 1 | · Income statement prepared under absorption costing only differ with fixed efficiency variance on manufacturing overhead expenses using inverse method of stepwise substitution of variables: 1. Compared analysis on preparing net operating income statements as under variable costing & as well as absorption costing 2. Calculation of fixed operation expenses (Selling & Administrative) in income statement prepared under variable costing · Compared analysis on preparing net operating income statements as under variable costing & as well as absorption costing · Processed feasible algorithmic steps for computer programming of preparing operation income statement | 6/14 /2012 |
22 | Analysis of operation income., part 2 | · Income statement prepared under absorption costing only differ with fixed efficiency variance on controllable manufacturing overhead expenses & computing operation expenses, direct material & direct labor using inverse method of stepwise substitution of variables: 1. Calculating variances of direct materials, direct labor & manufacturing overhead expenses 2. Preparing as variable costing & as well as absorption costing net operating income statement 3. Defining differences between variable & absorption costing net operating income by their comparison, & also verifying correctness of them · Compared analysis on preparing net operating income statements as under variable costing & as well as absorption costing · Processed feasible algorithmic steps for computer programming of preparing the operation income statement | 6/28 / 2012 |
23 | Analysis of operation income., part 3 | · Quarterly income statement prepares under absorption costing & variable costing in the beginning & ending inventories using inverse method of stepwise substitution of variables: 1. Variable costing net operating income 2. Absorption costing net operating income 3. Total differences of variable costing net operating income · Compared analysis on preparing quarterly net operating income statements as under variable costing & as well as absorption costing · Processed feasible algorithmic steps for computer programming of preparing the operation income statement | 6/ 28/ 2012 |
24 | T. Yondon’s analyzing method of overhead cost variance | · The stepwise substitution method of variables associated with elements of linear algebra in some alternative versions of calculation combinations: 1. Four-way variance 2. Two-way variance 3. Three-way variance-A 4. Three-way variance-B etc · Summarized result via application of differential calculus | 6/ 25/ 2012 |
25 | T.Yondon’s method of operation costs analysis | · The stepwise substitution method of variables associated with elements of linear algebra in some alternative versions of calculation combinations: 1. Four-way variance 2. Two-way variance 3. Three-way variance-A 4. Three-way variance-B etc · Pragmatically application of differential calculus | 6/21/22012 |
25 | Linear algebra application on behavior analysis of expenses | · Application of linear algebra approaches in case of: 1. in a single variable 2. in two or more variables · Gaussian stepwise elimination method of variables : 1. in a single variable 2. in two or more variables · Gaussian method based on linear algebra & matrix operations: 1. in a single variable 3. in two or more variables | 6/28/ 2012 |
26 | Tentative syllabus of managerial accounting subjects | · Popularly used following methods: 1. Matrix operations 2. Linear algebra 3. Stepwise substitution method of variables 4. Differential calculus 5. Exponential functions 6. Logarithmic transformation 7. Derivative of 1-st order 8. Definite integral 9. Gaussian stepwise elimination method of variables etc | 3/26/ 2012 |
27 | Speaking again about logarithmic application in time series | · Used logarithmic transformation on finding as of future value of a single amount & as well as present value of a single amount: 1. i- rate of interest per period 2. n-number of periods etc | 3/23/ 2012 |
28 | Logarithmic application on future value of an annuity | · Determination of unknown dimensions i-rate of interest per period & n- number of periods through using logarithmic conversion as for: 1. Future value of a single amount 2. Present value of a single amount | 3/20/ 2012 |
29 | Tentative syllabus of cost accounting lectures | · Popularly used following methods: 1. Matrix operations 2. Linear algebra 3. Stepwise substitution method of variables 4. Differential calculus 5. Exponential functions 6. Logarithmic transformation 7. Derivative of 1-st order 8. Gaussian stepwise elimination method of variables 10. Dynamic behavior analysis 11. System linear equations 12. Property of plane analytic geometry 13. Learning curve analysis 14. Parabolic dependence on variables 15. Elements of mathematical statistics & theory probability etc | 3/16/ 2012 |
30 | Methods of setting up normative numbers of accountants | · Classification of economic entities in accordance with their sizes & determining normative numbers of accountants in dependence on total workers & sales revenue : 1. Normative numbers of accountants in the manner of dependence respected to total workers 2. Normative numbers of accountants in the manner of dependence respected to sales revenue 3. Normative numbers of accountants in the manner of dependence corresponded to both combined factors as total workers as well as sales revenue | 3/10/ 2012 |
31 | Calculation of premium wage | · Computation methodology on premium wage in dependence on inverse factor ratio index, application of probability notion, & saving concept of material costing · Comparable dynamic analysis via 3-5 empiric matched data as of output as well as wage expenditures to estimate business tendency & efficiency for long range period over the whole company by means of determing average growth rate of above selected both showings & computing geometric mean of chain growth rate | 3/07/ 2012 |
32 | How to rationalize the wage stimulation | · Allocation methodology of funds for collective stimulation or joint responsibility for compensation between team workers & prize-competitors in accordance with their contribution made into collective labor result & collective valuables using methods: elements of weighted mean (scores) & inverse factor ratio index etc | 3/02/ 2012 |
33 | T.Yondon & Gombo Dariimaa: Profit maximization method | · Application of derivative of 1-st order · Mathematical conversions on linear equations of cost & revenue | 12/21/2011 |
34 | T.Yondon & Gombo Dariimaa: Break-even point analysis | · Used mathematical conversions on linear equations of cost & revenue: 1. Unit cost analysis on unit income or losses 2. Cost- volume- profit relationship analysis | 12/18/2011 |
| Analysis of break-even point in time series dynamics suggested by Prof. T. Yondon & Gombo Dariimaa | · Break-even point analysis processed in connection with time series dynamics via using logarithmic transformation in 5 different alternative variants as: 1. i-rate of interest per period 2. n- number of periods 3. Break-even point in units per products | 12/10/2011 |
35 | How could used mathematics at secondary school in accounting modeling? | · Application of plate geometric property on cost behavior analysis · Variance analysis of purchased & used materials by means of using stepwise substitution of variables & elements of statistical index method | 12/07/2011 |
36 | Stepwise variance analysis of labor standard cost suggested by Prof. T. Yondon | · Variance analysis of standard labor costs simultaneously in one tab from actual basis for both accounting period using following methods: 1. Stepwise substitution of variables 2. Differential calculus | 12/05/2011 |
37 | Innovation in calculation of economic order quantity | · Determination of economic order quantity via using linear equation & equation of curve associated with least square method · Algebraic method associated with derivative of 1-st order & solving linear equations | 12/05/2011 |
38 | Analysis of marketing efficiency | · Calculation of factors affected on marginal income by using stepwise substitution of variables · Computing affects on selling units through elements of mathematical statistics: 1) Variance of selling structure. 2) Variance of selling final quantity | 12/01/2011 |
39 | What is newest idea in variance analysis of material standard costing | · Application of statistical index · Application of differential calculus | 12/01/2011 |
40 | Preparing budget of labor & manufacturing overhead using matrices | · Calculated following costs via using matrix operations for 3 departments in the sections of technological stages: 1. Direct labor cost 2. Manufacturing overhead expenses as for indirect cost | 11/29/2011 |
41 | Is nonsense or innovation? | · Break-even point analysis made in 3 separate variants: 1. Via cost & revenue equations 2. In connection with future money time value 3. In connection with present money time value | 11/22/2011 |
42 | Application of matrices on process costing accounting | · Cost calculation of production transferred from one department to others or storage of finished goods made by using following methods: 1. Matrix operations 2. Product cost of each department per units | 11/18/2011 |
43 | Allocation of service department costs & their planning using linear algebra | · Calculation & allocating interdepartmental service costs provided to or received from tree or more service departments: 1. Application of linear algebra 2. Gaussian stepwise elimination method of variables | |
44 | Logarithmic application in computing of long term liability | · Traditional direct calculation method & credit payment program compared with logarithmic conversion method | 11/16/2011 |
45 | Application of full costs matrices in expense allocation | · Methodology of costs allocation for microeconomics financial analysis elaborated & created on the basis of macroeconomics behavior model which primarily developed by winner of Nobel Prize, V. Leontiev, & Russian scientist B.S. Nemchinov | 11/16/2011 |
46 | Matched methods on cost allocation of service departments | · Statistical weighted method associated with traditional step method · Algebraic method- weighted method · Linear algebra method · Gaussian stepwise elimination method of variables | 11/16/2011 |
47 | What is innovation on variance analysis of manufacturing overhead | · Variance analysis simultaneously in one tab from actual basis for both accounting period using following methods: 1. Stepwise substitution of variables 2. Differential calculus 3. Linear equations in two separate variants | 11/16/2011 |
48 | How to explain taxation to learners at financial college | · Determining sketcher plotting of Laffer curve obtained through application of following approaches: 1. Parabolic equation to determine trend of curve 2. Derivative to calculate maximum tax rate point 3. Application of define integral to express rounded absolute volume of weighted average tax | 11/16/2011 |
49 | Elementary mathematics & college accounting | · In order to separate & classify the mixed costs into both parts of elements: variable element & fixed element have used following methods: 1. Plate geometry property 2. Differential calculus 3. Linear algebra 4. Gaussian stepwise elimination method of variables 5. Linear equation system etc | 11/16/2011 |
50 | Allocation of service department costs & their planning using linear algebra | · For the sake of interdepartmental service allocation used: 1. Linear algebra 2. Gaussian stepwise elimination method of variables | 11/16/2011 |
51 | Accounting modeling in spending component & output assortment of materials | · Stepwise substitution of variables · Algebraic polynomial collection as for multiple unknown variables | 11/16/2011 |
52 | Innovation in calculation of economic order quantity | · Average inventory cost & economic order quantity have found via solving linear equation of carrying cost & inverse equation of ordering cost & also using least square method on statistics | 11/04/2011 |
53 | T. Yondon’s method on variance of operation expenses | · Variance analysis simultaneously in one tab from actual basis for both accounting period using following methods: 1. Stepwise substitution of variables 2. Differential calculus 3. Linear equations in two separate variants | 11/16/2011 |
54 | Differential calculus & management accounting analysis | · Calculation of labor efficiency variance & labor rate variance by using of: 1. Stepwise substitution of variables 2. Differential calculus | 10/30/ 2011 |
