home Accounting, auditing books Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

2.2. Organіzatsіynі FORMS buhgalterskogo oblіku

Yak vіdomo, processes buhgalterskogo oblіku s tehnologіchnogo Look skladaєtsya s etapіv i operatsіy, SSMSC, bezumovno, tіsno pov'yazanі mіzh him. Prote osoblivostі Tsikh pіdstavi warehouses provide for the negotiated power tsіlіsnostі that chastkovostі. Otozh z'yasuєmo ponyattya organіzatsіynih forms buhgalterskogo oblіku.

Pid organіzatsіynoyu Form buhgalterskogo oblіku slіd rozumіti sukupnіst rіznovidіv funktsіonuvannya Sistemi Zborov, reєstratsії that obrobki oblіkovoї Informácie zgіdno s admіnіstrativnim that metodologіchnim pіdporyadkuvannyam. Fallow od spіvvіdnoshennya oboh faktorіv - admіnіstrativnogo i metodologіchnogo - viokremlyuyut vzagalі organіzatsіynі three forms: tsentralіzatsіyu, chastkovu tsentralіzatsіyu i detsentralіzatsіyu.

Pid tsentralіzatsієyu rozumіyut Taku organіzatsіynu form buhgalterskogo oblіku, zgіdno s yakoyu oblіkovy processes in metodologіchnomu i admіnіstrativnomu aspects vnutrіshno regulyuє bunt accountant. So rank, zaznachena form peredbachaє utvorennya that funktsіonuvannya єdinogo oblіkovogo center. Zauvazhimo, scho in protsesі rozrobki that vdoskonalennya zaznachenoї form in її furrows viokremilis ponyattya "central buhgalterіya" that "tsentralіzovana buhgalterіya".

The central buhgalterіya yavlyaє him place the structural pіdrozdіl, pіdpriєmstva chi organіzatsії, yaky zdіysnyuє Povny oblіkovogo cycle processes in the furrows dіyalnostі zaznachenogo sub'єkta gospodaryuvannya (Fig. 2.2). Obviously, scho in such razі podіl oblіkovih funktsіy vіdbuvaєtsya in furrows buhgalterskoї service. However funktsіyu Zborov pervinnoї Informácie vikonuє buhgalterіya yak, so i strukturnі pіdrozdіli. Yak butt vіdpovіdnі mozhna nazvati mehanіzm administered by standard-issue oblіku, yaky Je basis for the away narahuvannya zarobіtnoї pay, scho yogo vikonuє pratsіvnik tsentralnoї buhgalterії, Obl_k rezultatіv skladannya ekzamenatsіynih sesіy on pіdstavі yakogo central buhgalterіya zdіysnyuє rozrahunok stipendіy skin studentіv Zi, i T. іn. Zauvazhimo scho form tsentralnoї buhgalterії peredbachaє Yednist rights i obov'yazkіv kerіvnika organіzatsії (install, pіdpriєmstva) i kerіvnika aparata tsentralnoї buhgalterії - head accountant, and the Same: zaznachenі posadovі individuals zdіysnyuyut spіlne upravlіnnya fіnansovo-gospodarskoyu dіyalnіstyu sub'єkta gospodaryuvannya.

Fig. 2.2. Driving pobudovi tsentralnoї buhgalterії Spital

Shape "tsentralnoї buhgalterії" Nabeul poshirennya in porіvnyano great i install organіzatsіyah byudzhetnoї sphere to yakih nalezhat vischі navchalnі mortgages, Naukova-doslіdnі іnstituti, mortgage receptionists Zdorov'ya statsіonarnogo characterized py i t. Іn.

Ponyattya tsentralіzovanoї buhgalterії characteristic perevazhno for budget SET i organіzatsіy. Procedure funktsіonuvannya tsentralіzovanoї buhgalterії peredbachaє ob'єdnannya odnorіdnih SET i organіzatsіy єdinoyu buhgalterskoyu services for zdіysnennya bіlshostі etapіv oblіkovogo cycle.

So, to funktsіy tsentralіzovanoї buhgalterії nalezhat:

• skladannya i pogodzhennya s kerіvnikami SET koshtorisіv dohodіv i vidatkіv that rozrahunkіv to them;
• zdіysnennya control over efektivnіstyu that tsіlovim character vikoristannya koshtіv zagalnogo i spetsіalnogo fondіv in protsesі vikonannya koshtorisіv dohodіv i vidatkіv;
• zdіysnennya control of correctness of registration svoєchasnim i dokumentіv that zakonnіstyu Carrying gospodarskih operatsіy;
• svoєchasne zdіysnennya fіnansovo-rozrahunkovih operatsіy in protsesі vikonannya koshtorisіv dohodіv i vidatkіv (narahuvannya that viplata stipendіy, zarobіtnoї pay that іnshih viplat pratsіvnikam SET; rozrahunki s budget that pozabyudzhetnimi funds; rozrahunki s іnshimi creditors debіtorami i);
• zdіysnennya control over zberezhennyam that efektivnosti vikoristannyam Mainova-materіalnih tsіnnostey - aktivіv non-negotiable, that malotsіnnih shvidkoznoshuvanih predmetіv, zapasіv SET i organіzatsіy;
• Venue of іnventarizatsії koshtіv, rozrahunkіv, materіalnih tsіnnostey that uzagalnennya rezultatіv її implementation;
• skladannya that svoєchasne filed before vischih organіv zvіtnostі schodo vikonannya koshtorisіv dohodіv i vidatkіv;
• zabezpechennya kerіvnikіv SET svoєchasnoyu that vіrogіdnoyu іnformatsієyu about vikonannya planned pokaznikіv koshtorisіv dohodіv i vidatkіv;
• Venue of іnstruktazhu materіalno vіdpovіdalnih osіb for organіzatsії skladskogo oblіku, zberіgannya inventory materіalnih tsіnnostey;
• zdіysnennya organіzatsії oblіkovogo processes.

Zauvazhimo scho kerіvniki budgetary SET i organіzatsіy, obslugovuvanih tsentralіzovanoyu buhgalterієyu not vtrachayut Svoge status rozporyadnika koshtіv and otzhe, toil right:

• ukladati lands Yurydychna s i fіzichnimi individuals per vikonannya robіt, postachannya tovarіv, nadannya poslug of minds pogodzhennya i vіzuvannyam lands bunt accountant tsentralіzovanoї buhgalterії;
• ukladati trudovі lands Zi staffing pratsіvnikami place the chi organіzatsії, zdіysnyuvati їh peremіschennya and takozh zvіlnyati that viznachati їhnіy Posadov salary;
• oderzhuvati advances on gospodarskі INSHI require that i dozvolyati vidachu avansіv pratsіvnikam Install, organіzatsії in the prescribed manner;
• dozvolyati vidatkіv pay for rakhunok asignuvan, peredbachenih koshtorisom;
• vitrachati on the need to install materіali, product harchuvannya, medicines th perev'yazuvalnі zasobi that INSHI materіalnі tsіnnostі vіdpovіdno to vstanovlenih standards;
• zatverdzhuvati mandates to conduct іnventarizatsії is the result of pro acti її implementation;
• zatverdzhuvati vіdpovіdnі acti on writedowns znoshenih i nepridatnih aktivіv non-negotiable;
• zatverdzhuvati avansovі zvіti pіdzvіtnih osіb place the chi organіzatsії.

Before obov'yazkіv kerіvnikіv SET i organіzatsіy that pratsіvnikіv on yakih very hard vikonannya okremih oblіkovih funktsіy, vіdpovіdno include:

• svoєchasne vivchennya that transfer koshtorisu dohodіv i vidatkіv to tsentralіzovanoї buhgalterії;
• svoєchasna viplata salaries;
• Proper registration of that vchasna pass tsentralіzovanoї buhgalterії vityagіv іz nakazіv that rozporyadzhen;
• vchasna pass buhgalterії pervinnoї dokumentatsії for zdіysnennya oblіkovogo that control protsesіv.

Tsey view tsentralіzatsії buhgalterskogo oblіku typical for organіzatsії oblіkovogo smallest in the Budget Process SET i organіzatsіy (Fig. 2.3). Tsentralіzovanі buhgalterії utvoryuyutsya at mіnіsterstvah, vіdomstvah, upravlіnnyah, teritorіalnih i medichnih ob'єdnannyah areas; when i mіskih areas vіddіlennyah osvіti chi yak culture for vіdomchoyu, so i for teritorіalnoyu acquaint themselves.

INSHI organіzatsіynі FORMS buhgalterskogo oblіku toil obmezhene zastosuvannya in sistemі budgetary SET and to viznachimo deprivation їhnyu sutnіst.

Fig. 2.3. Driving pobudovi tsentralіzovanoї buhgalterії vіddіlu culture rayonnoї derzhavnoї admіnіstratsії

Form chastkovoї detsentralіzatsії peredbachaє utvorennya tsentralnoї buhgalterії yak, so i oblіkovih group have structural pіdrozdіlah (Fig. 2.4). When tsomu oblіkovі groupies documented oformlyayut provedenі operatsії, obroblyayut that document and grupuyut schodo Ruhu materіalnih zapasіv, rozrahunkіv s robіtnikami i sluzhbovtsyami, skladayut zvіti. Pervin oblіku Tobto processes that control zdіysnyuyut on mіstsyah Venue of gospodarskih operatsіy. The central buhgalterіya in ustanovlenі line priymaє zgrupovanu vіdpovіdnim rank Pervin the documentation Zi zvіtami to neї i on pіdstavі otrimanih danih vіdbivaє provedenі operatsії in sistemі rahunkіv buhgalterskogo oblіku. Otzhe have razі chastkovoї detsentralіzatsії oblіkovy processes in metodologіchnomu aspektі regulyuє bunt accountant and admіnіstrativnomu - yak bunt accountant so i kerіvnik vіdpovіdnogo structural pіdrozdіlu.

Fig. 2.4. Driving pobudovi buhgalterії vischogo The Teaching of mortgage organіzatsіynoyu Form chastkovoї detsentralіzatsії

Detsentralіzatsіya harakterizuєtsya metodologіchnim pіdporyadkuvannyam oblіkovogo processes buhgalterovі the head skin Zi structural pіdrozdіlіv that the head buhgalterovі tsentralnoї buhgalterії, and admіnіstrativnomu rozumіnnі - Povny reglamentatsієyu s side kerіvnika structural pіdrozdіlu. Zgіdno s tsієyu Form peredbachaєtsya utvorennya samostіynih buhgalterskih services in kozhnіy fіlії chi structural pіdrozdіlі on cholі s bunt (senior) accountant central aparata buhgalterії pid kerіvnitstvom head accountant danoї organіzatsії chi pіdpriєmstva. Buhgalterії structural pіdrozdіlіv zdіysnyuyut Povny oblіkovogo cycle processes - od Etap Pervin dokumentuvannya to skladannya balance. The central chi cephalic buhgalterіya organіzatsії, pіdpriєmstva priymaє zvіtnіst buhgalterskih services fіlіy chi structural pіdrozdіlіv, uzagalnyuє danі that formuє package zvіtnostі the results dіyalnostі organіzatsії chi pіdpriєmstva in tsіlomu.