Buhgaltersky Obl_k - Sopko VV

B. Buhgaltersky fіnansovy Obl_k

B.1. Zagalna pobudova buhgalterskogo fіnansovogo oblіku

B.1.1. Chinniki, SSMSC viznachayut pobudovu buhgalterskogo oblіku

Gospodarstwa, yak Got admіnіstrativnu samostіynіst, zdіysnyuє pіdpriєmnitsku dіyalnіst, vіdpovіdno to sedate zakonodavstva guilty conduct buhgaltersky fіnansovy Obl_k that skladati buhgaltersku fіnansovu zvіtnіst.

Buhgaltersky fіnansovy Obl_k led, i lead will lead vlasniki powers of Laws (state, munіtsipalіtetu toscho).

Stosovno buhgalterskogo fіnansovogo oblіku yogo pid pobudovoyu neobhіdno rozumіti order vіdpovіdnogo rozmіschennya i vzaєmnogo zv'yazku yogo elementіv (Chastain), SSMSC formuyut buhgaltersky fіnansovy Obl_k in the system. Osnovnі PROVISIONS pobudovi buhgalterskogo oblіku yak system is the vіdpovіdno pіdsistemi upravlіnnya zvodyatsya to the following:

1. Cutaneous warehouses elementovі (chastinі) buhgalterskogo fіnansovogo oblіku Got Booty viznachena іndivіdualna pobudova, Virage єdinoyu structural formulas.

2. Elements (Chastain) povinnі znahoditisya in viznachenomu vіdnoshennі one to one i Buti vzaєmozv'yazanimi.

3. The procedure rozmіschennya i vzaєmny phone reception mіzh Some of the elements is guilty Buti postіynim fact scho in іnshomu razі zmіnyuєtsya vlastivіst buhgalterskogo fіnansovogo oblіku in tsіlomu.

Buhgaltersky fіnansovy Obl_k yak A structured system buduєtsya in furrows pіdpriєmstva scho Yea gospodaryuyuchoyu odinitseyu, volodіє admіnіstrativno-gospodarskoyu samostіynіstyu that right yuridichnoї individuals.

Vihіdnim Elements pobudovi buhgalterskogo fіnansovogo oblіku Je ekonomіko legal structure for fіnansіv Gospodarstwa Find our "Active" is the "pasiv" yak harakterizuє zvіdki nadіyshli groshі (pasiv) that Cudi stink vkladenі (іnvestovanі) (asset) (see Fig. B.1.1).

Buhgaltersky fіnansovy Obl_k yak ekonomіko legal structure fіnansіv pіdpriєmnitskoї dіyalnostі

Fig. B.1.1. Buhgaltersky fіnansovy Obl_k yak ekonomіko legal structure fіnansіv pіdpriєmnitskoї dіyalnostі

Pіdpriєmnitska dіyalnіst mozhliva abo have sferі virobnitstva, abo at sferі nadannya poslug (komertsіyna), abo at sferі Sotho groshovіy (kreditnіy). Tom Perche factor pobudovi buhgalterskogo oblіku Je kind pіdpriєmnitskoї dіyalnostі. Cutaneous view pіdpriєmnitskoї dіyalnostі in buhgalterskomu oblіku buduєtsya vіdokremleno.

Cutaneous view pіdpriєmnitskoї dіyalnostі podіlyaєtsya on the Branch (promislovіst, sіlske Gospodarstwa toscho). Buhgaltersky Obl_k buduєtsya vіdokremleno kozhnіy by the Branch (pіdgaluzі).

Cutaneous Galuzo vipuskaє viznachenі Vidi produktsії. Vіdpovіdno to sedate zakonodavstva in buhgalterskomu fіnansovomu oblіku povinnі Buti vіdokremlenі (viznachenі) ekonomіko-pravovі characteristics skin produktsії mind that the Branch dіyalnostі mind.

Navedenі vische three factors Je vihіdnimi, oskіlki stink pov'yazanі s characteristics such yak costs, revenues, podatki, viznachennya fіnansovih rezultatіv toscho.

Logіko-structural іnterpretatsіyu zagalnoї pobudovi buhgalterskogo fіnansovogo oblіku filed in Fig. B.1.2.

Vihіdnі factors SSMSC viznachayut zagalnu pobudovu buhgalterskogo oblіku

Fig. B.1.2. Vihіdnі factors SSMSC viznachayut zagalnu pobudovu buhgalterskogo oblіku dіyalnostі on pіdpriєmstvі

Vazhlivim factor pobudovi buhgalterskogo oblіku on pіdpriєmstvі Je rozmіr dіyalnostі, tobto obsyag virobnitstva, chiselnіst pratsyuyuchih toscho.

Digit vpliv on pobudovu buhgalterskogo oblіku on pіdpriєmstvі toil: cost system; dohodіv system; podatkovih system; System obov'yazkovih platezhіv that vneskіv.

Access in all pіdpriєmstvah Obl_k Perche for all buduєtsya vіdpovіdno to vischenavedenih faktorіv (dіyalnostі view, the view of the Branch, view produktsії). Together s note cutaneous Got vnutrіshnyu pobudovu, scho in his Cherga vplivaє on pobudovu buhgalterskogo fіnansovogo oblіku.

Krіm addition, pobudovu vnutrіshnіh structures buhgalterskogo oblіku vplivayut takі factors tehnologіya (mehanіchna abo organіchna - for Budova, dobuvna abo pererobna - for the view, one abo bagatopererobna - for skladnіstyu); organіzatsіyna structure (ABO beztsehova shops); type virobnitstva (іndivіdualny, serіyny abo Masov); spetsіalіzatsії form; Principi grupuvannya that methodological otsіnki ob'єktіv oblіku; organіzatsіya vnutrіshnogospodarskih vіdnosin; Metodi formuvannya faktichnoї virobnichoї sobіvartostі produktsії; robochem rahunkіv plan.

On bіlshostі of companies deyakі s guidance faktorіv vіdsutnі. Tom at budovі oblіku on skin pіdpriєmstvі slіd vrahovuvati nayavnі factors.

Odnієyu s vimog scho be up to buhgalterskogo fіnansovogo oblіku, Je metodologіchna Yednist pokaznikіv BIZNES plan that oblіku. Tsya Yednist dosyagaєtsya doderzhannyam єdinogo principle formuvannya planned that oblіkovih pokaznikіv, vihodyachi іz spіlnostі їh ekonomіchnogo zmіstu i tsіlovogo priznachennya. When tsomu sposterіgaєtsya direct that zvorotny їh phone reception. Planuvannya i normuvannya vplivayut on formuvannya oblіkovih pokaznikіv. Obl_k spravlyaє zvorotnu dіyu (vpliv) on the system of planned pokaznikіv that їh formuvannya. Oskіlki planuvannya pereduє oblіkovі, the system planuvannya Je vazhlivim factor pobudovi buhgalterskogo oblіku.

In suspіlstvі Especially values ​​nabuvaє correctly vіdobrazhennya in oblіku i zvіtnostі vplivu tsіnovogo factor. Tse Perche for all stosuєtsya such pokaznikіv, yak costs, revenues, sobіvartіst, pributki toscho.

Zagalnim principle otsіnyuvannya gospodarskih faktіv Je otsіnyuvannya їh іstorichnoї vartostі that potochnoї sobіvartostі, vartostі sale (realіzatsії) teperіshnoї vartostі, chistoї vartostі, rinkovoї vartostі, vartostі payments faktichnoї sobіvartostі, vartostі pridbannya, denote zabezpechuєtsya real basis truthful vіdobrazhennya in buhgalterskomu oblіku Mainova will pіdpriєmstva , yogo legal status viznachennya sub'єktіv vlasnostі, rezultatіv robots. Together s note in buhgalterskomu oblіku vikoristovuyutsya th INSHI Vidi otsіnyuvannya gospodarskih faktіv (planned, regulatory, koshtorisna, precisely toscho).

On pobudovu buhgalterskogo oblіku pіdpriєmstva Got digit vpliv rahunkіv system. Oskіlki buhgaltersky Obl_k poklikany sutsіlno that bezperervno vіdobrazhati OAO All gospodarskі Fakti vіdpovіdnogo pіdpriєmstva on osnovі principle dvoїstostі (asset that pasiv) pobudova oblіku Got zabezpechiti mozhlivіst the following grupuvannya pokaznikіv Gospodarstwa have sistemі suspіlnih vіdnosin on rіvnі Sistemi natsіonalnih rahunkіv. Naybіlsh Povny tsі vimogi znahodyat vіdobrazhennya in sistemі rahunkіv - sistematizovanomu perelіku, so the title of robochem planі rahunkіv.

Digit vpliv on pobudovu buhgalterskogo fіnansovogo oblіku on pіdpriєmstvі Got rozdіlna pobudova fіnansovogo that vnutrіshnogospodarskogo oblіku.

Buhgaltersky fіnansovy Obl_k viznachaєtsya yak complete system Obl_k usіh zasobіv that usієї gospodarskoї (ekonomіchnoї) dіyalnostі. Vіdpovіdno to vimog chinnogo zakonodavstva in fіnansovy Obl_k Inbox: sutsіlna in Registration gospodarskih faktіv for hronologіchnimi that systemic Find our vіdpovіdno to printsipіv pobudovi buhgalterskogo oblіku and takozh analіtichny Obl_k the following:

nayavnostі that Ruhu vsіh Mainova ob'єktіv, SSMSC formuyut pіdpriєmstva assets;

usіh sub'єktіv, fіzichnih that Yurydychna osіb, SSMSC toil pravovі vіdnosini s pіdpriєmstvom;

rozrahunkіv s pokuptsyami on vimogam;

rozrahunkіv s postachalnikami on zobov'yazannyam;

rozrahunkіv s creditors;

rozrahunkіv s debіtorami;

fіnansovih operatsіy: aktsіy, oblіgatsіy, divіdendіv, Bills, kreditіv, protsentіv, іnvestitsіy toscho.

For danimi fіnansovogo oblіku viyavlyayut: Prybutok abo zbitok pіdpriєmstva that skladayut fіnansovu zvіtnіst.

Fіnansova zvіtnіst mіstit іnformatsіyu about the result gospodarskoї dіyalnostі pіdpriєmstva (fіrmi), yak potrіbna aktsіoneram, іnvestoram: banks Reigning fіnansovim authorities for podatkovih obkladannya toscho.

Buhgaltersky vnutrіshnogospodarsky Obl_k viznachaєtsya yak Obl_k for zadovolennya іnformatsіynih potreb kerіvnitstva danogo pіdpriєmstva (fіrmi) that yogo pіdrozdіlіv.

Naybіlsh іstotnim at tsomu Je svoєchasne obsession detalnoї that vіrogіdnoї information The revenues, costs about yak in tsіlomu on pіdpriєmstvu so i yogo in rozrіzі okremih dіlyanok: tsehіv, teams dіlnits toscho.

In furrows vnutrіshnogospodarskogo oblіku virobnichih of companies zdіysnyuєtsya more details Obl_k costs that kalkulyuvannya sobіvartostі produktsії, yak pіdpriєmstvo vipuskaє.

When tsomu virіshuyutsya takі vazhlivі zavdannya:

viznachennya ochіkuvanogo nadhodzhennya (income) od tієї chi іnshoї ekonomіchnoї gospodarskoї dіyalnostі (kupіvlі, sale, іnvestuvannya, toscho loan);

skladannya forecast about rentabelnіst Key infrastructure mean new produktsії on pіdstavі doslіdzhennya market analysis;

skladannya forecast about fіnansovy pіdpriєmstva mill for the future;

fіnansova otsіnka alternative varіantіv rozvitku pіdpriєmstva, SSMSC zaproponuvala direktsіya.

In vnutrіshnogospodarskomu oblіku widely zastosovuyutsya methodological fіnansovoї mathematics sotsіalnoї statistics, methods ically mathematical prognozuvannya, analіzu toscho.

Virіshalny vpliv on pobudovu buhgalterskogo fіnansovogo oblіku Got system pokaznikіv fіnansovoї zvіtnostі: balance, zvіtu about fіnansovі result, zvіtu about ruh penny koshtіv, Vlasnyi kapіtalu that іn.

Pobudova buhgalterskogo oblіku Got Booty with such a, dwellers without dodatkovih viborok mozhna Bulo at whether yaky hour will win danі about formuvannya pokaznikіv, potrіbnih of acceptance for upravlіnskogo rіshennya that skladannya buhgalterskoї zvіtnostі.