home Buch. accounting, auditing Organіzatsіya buhgalterskogo oblіku, ekonomіchnogo control that analіzu - Sopko B.

Organіzatsіya buhgalterskogo oblіku, ekonomіchnogo control that analіzu - Sopko B.

1.2. Zmіst i peredumovi organіzatsії buhgalterskogo oblіku, control that analіzu

Upravlіnnya yavlyaє him tsіlespryamovany vpliv on suspіlnі vіdnosini s metoyu їh uporyadkuvannya.

W look around needful postіynogo vdoskonalennya upravlіnnya on osnovі vprovadzhennya dosyagnen science pershochergovim staє zavdannya organіzatsії zaznachenih vіdnosin. Tse takozh i stosuєtsya buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі - vazhlivih funktsіy upravlіnnya.

Termіn "organіzatsіya" Got rіznі smislovі vіdtіnki. In nayzagalnіshomu viglyadі tse uporyadkuvannya, nalagodzhennya pevnoї system. Organіzatsіya peredbachaє dosyagnennya that zberezhennya will pevnoї vporyadkovanostі elementіv (vuzlіv) system in tsіlomu, pіdtrimannya yakіsnoї її viznachenostі.

Osnovnі vuzli whether yakoї Sistemi stanovlyat її mehanіzm system in statitsі (structure, personnel, tehnіka) i dinamіtsі (processes, SSMSC vіdbuvayutsya in sistemі).

Mehanіzm Sistemi harakterizuєtsya її teorієyu (viznachennya methylene, is the subject of the method) i practice, the system will have statitsі - її structures, warehouses Some of the elements th spіvvіdnoshennyami mіzh them, and takozh tehnіka system in dinamіtsі-tehnologіchnimi processes, SSMSC in nіy vіdbuvayutsya.

Uporyadkuvannyam usіh vuzlіv (elementіv) Systems buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі harakterizuєtsya їh organіzatsіya in a wide rozumіnnі. Such organіzatsіya polyagaє in tsіlespryamovanomu vporyadkuvannі th udoskonalennі mehanіzmu, structure th protsesіv buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі yak Pevnyi sukupnostey. Uporyadkuvannya Chastain vuzlіv (elementіv) Systems company profile at harakterizuє vuzkomu rozumіnnі. W looking around at tse termіn "organіzatsіya buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі" abo Mauger oznachat "company profile їh yak systems" abo "company profile їh funktsіonuvannya (upravlіnnya them) that have chasі prostorі. Pershe tlumachennya vіdpovіdaє Shirshov for obsyagom ponyattyu.

Dwellers yakomoga povnіshe rozkriti zmіst ponyattya "system" neobhіdno uyaviti system, yak us tsіkavit, opisati that rozglyanuti on such rіvnyah abstraguvannya: simvolіchnomu (lіngvіstichnomu), theoretical mnozhinnomu, abstract algebraїchnomu, topologіchnomu, logіko-ically mathematical, theoretical іnformatsіynomu, dinamіchnomu that evristichnomu.

Rozglyadayuchi buhgaltersky Obl_k, control i analіz gospodarskoї dіyalnostі yak system dohodimo visnovku scho stink subject viokremlenі in sistemі upravlіnnya yak upravlіnskі funktsії (rіd, dіyalnostі kind of people) and to Je warehouses zaznachenoї system. Krіm of stink nalezhat sistemі vischogo simvolіchnogo rіvnya - sistemі gospodarskogo oblіku, control analіzu i, a yak, in his Cherga, go to slit takozh vischoї simvolіchnoї system - a system ekonomіchnoї Informácie.

Vodnochase buhgaltersky Obl_k, control i s analіz Look organіzatsії їh funktsіonuvannya - tse not prostі funktsії no scrip tehnіchnih priyomіv and ob'єktivno zumovleny oblіkovih order, that the control procedures analіtichnih scho їh vikonuyut іz danimi, Abi dіstati neobhіdnu іnformatsіyu. Tsey order viznachaєtsya terms i functors. Pershi harakterizuyut Meta, ob'єkti, methods drugі - vzaєmozv'yazok mіzh them. Taqiy podіl potrebuє zaluchennya ically mathematical mashines.

Ically mathematical basis of the inventory buhgalterskogo oblіku, control that analіzu Je balance method upravlіnnya ekonomіkoyu (Gospodarstwa) - so titles dvoїsty (podvіyny) method. The essence of Yogo polyagaє in fact dwellers dosyagti vzaєmozv'yazanogo uzgodzhennya potreb resursіv i have masshtabі vіdpovіdnoї gospodarskoї system - pіdpriєmstva, ob'єdnannya, organіzatsії, asotsіatsії, trust toscho; vzaєmnoї koordinatsії Act reasonably rіznih gospodarskih formuvan; zabezpechennya zbalansovanostі in ekonomіtsі, proportsіynostі zgіdno s ekonomіchnimi laws.

Theoreticity base balance method gospodaryuvannya stanovlyat pіznannya that viznachennya nayzagalnіshih ekonomіchnih zakonіv scho zabezpechuyut rozshirene vіdtvorennya (virobnitstvo, obmіn, rozpodіl, spozhivannya) suspіlnogo product.

W rozshirennyam that uskladnennyam suspіlnogo virobnitstva Quantity tehnіchnih balansіv schodo rіznih aspektіv gospodaryuvannya zrostaє and to require postaє pogodzhuvati one іz їh one.

Gospodaryuvannya - yavische suspіlnogo nature, yak harakterizuєtsya tsіlіsnіstyu on osnovі ob'єdnannya dvoh yogo aspektіv: productive forces that virobnichih vіdnosin. Tom cutaneous warehouses gospodaryuvannya, yakoyu b maloyu not Won bula not pose іsnuє suspіlnim virobnitstvom Mauger i do not deprive pose oblіkom, perevіrkoyu that analіzom. Tom metodologіya buhgalterskogo oblіku, control i analіzu Gospodarstwa, yogo Got dіyalnostі zabezpechuvati mozhlivіst viznachennya gospodarskih faktorіv vіdpovіdno to potreb upravlіnnya that z'yasuvannya їh characteristics. For tsogo potrіbny Taqiy Opis sukupnostі gospodarskih faktіv - yavisch i protsesіv - on osnovі balance method at Money Does Bulo b viznacheno Location cutaneous gospodarskogo fact - yavischa abo processes scho Yea result dіyalnostі tієї chi іnshoї gospodarskoї system.

Otzhe, dwellers zdіysnyuvati upravlіnnya Gospodarstwa, potrіbno sklasti chіtke uyavlennya about harakternі osoblivostі processes virobnitstva that virobnichih vіdnosin, z'yasuvati vnutrіshnyu materіalnu structure tsogo Gospodarstwa. To dwellers dіstati dvohaspektnu structure Gospodarstwa on whether yak date її slіd zafіksuvati, taxes static. Ale vodnochase processes gospodaryuvannya Je dinamіchnim. Dwellers vіdstezhuvati zmіni, SSMSC vіdbuvayutsya in gospodarstvі, processes gospodaryuvannya slіd taxes in dinamіtsі.

Zaznacheny pіdhіd vіdbivaє nayvischy rіven abstraguvannya on Money Does buhgaltersky Obl_k, control i analіz gospodarskoї dіyalnostі mozhna unaochniti scheme The images in Fig. 1.2. Rasht rіvnіv abstraguvannya buhgalterskogo oblіku, control i analіzu Je away from podіlom rіznih aspects that directly vіdpovіdno to vimog upravlіnnya.

Fig. 1.2. Zmіstova characteristic buhgalterskogo oblіku, control that analіzu in upravlіnnі Gospodarstwa