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Buhgaltersky Obl_k - Sopko VV

A.11.2.3. Organіzatsіya oblіkovoї service on pіdpriєmstvі (organіzatsіya robots aparata)

Oblіkovy processes tehnologіchno Je folding, that knowledge yogo organіzatsії zaymaє Especially in teorії Location.

In zalezhnostі od scale dіyalnostі pіdpriєmstva Quantity pratsyuyuchih in buhgalterії Mauger Buti Duzhe rіznomanіtnoyu - od "nіkogo" (oblіkovy processes vikonuє himself vlasnik) to dekіlkoh desyatkіv and the second hundred osіb. Yakscho in buhgalterії zaynyato Dvi individuals, then vzhe vimagaєtsya podіl pratsі mіzh them (mova yde about funktsіonalny podіl obov'yazkіv on vikonannyu oblіkovogo processes) chіtke viznachennya oblіkovogo processes in chasі that prostorі. When nayavnostі dekіlkoh osіb (7-9) vimagaєtsya Naukova system organіzatsії їh pratsі, yak poєdnuє complex organіzatsіynih, tehnіko-ekonomіchnih, sanіtarno-gіgієnіchnih, psihofіzіologіchnih that estetichnih zahodіv.

Organіzatsіya pratsі guilty:

- Reglamentuvati obov'yazki that vіdpovіdalnіst pratsyuyuchogo skin;

- Peredbachati Complex virіshennya usіh power organіzatsії pratsі on osnovі podіlu that kooperatsії pratsі.

Rozpodіl oblіkovoї pratsі mozhlivy at dvoh forms organіzatsії that pobudovi buhgalterskoї service: tsentralіzovanіy that detsentralіzovanіy.

When tsentralіzovanіy formі pobudovі aparata OAO All pratsіvniki oblіkovoї service zoseredzhenі in tsentralnіy buhgalterії that pіdporyadkovanі the head accountant. When detsentralіzovanіy - Chastina aparata znahoditsya in skladі lіnіynih (funktsіonalnih services - tsehіv, magazinіv, toscho farms) that in admіnіstrativnomu vіdnoshennі pіdporyadkovanі kerіvnikam Tsikh services.

Chiselnіst pratsyuyuchih, yak potrіbna for vikonannya oblіkovih robіt, viznachayut by direct rozrahunku on pіdstavі obsyagu robіt.

Sogodnі rozrіznyayut three tipi organіzatsіynih structures aparata buhgalterskogo oblіku: lіnіynu (Figure A.11.2.) Lіnіyno Staff (Figure A.11.3.) That kombіnovanu (Figure A.11.4.).

Efektivnіst buhgalterskogo oblіku in znachnіy mіrі deposits od organіzatsії pratsі okremih vikonavtsіv. robot Tsya guilty mother Naukova basis. The basis її stanovlyat: rozpodіl that cooperation pratsі, reglamentuvannya tasks obov'yazkіv, funktsіy, standardization, organіzatsіya robochem mіsts, doderzhannya ratsіonalnogo labor regime, the regime pratsі: vіdpochinku toscho regime.

Fig. A.11.2. Lіnіyna organіzatsіya pobudovi aparata

Fig. A.11.3. Lіnіyno-scale structures aparata organіzatsії

Fig. A.11.4. Kombіnovana structure aparata buhgalterії