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

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

ROZDІL 4 OBLІKOVY PІDROZDІL SET TA ORGANІZATSІYA Yogo robots

Osnovnі termіni i ponyattya: organіzatsіyna buhgalterії structure: lіnіyna, lіnіyno Staff, kombіnovana; organіza- tsіynі REGULATION: robochі іnstruktsії, position; HEAD accountant: Yogo rights that obov'yazki; organіzatsіya robots head accountant; Basically, Elements organіzatsії pratsі pratsіvnikіv buhgalterії; ergonomіchne zabezpechennya that yogo organіzatsіya; sotsіalne zabezpechennya that yogo organіzatsіya.

4.1. Organіzatsіyna pobudova buhgalterії yak okremoї dіlyanki budgetary SET

Pid organіzatsіynoyu pobudovoyu aparata buhgalterії rozumіyut vnutrіshnі logіchno-poslіdovnі zv'yazki in strukturі zaznachenogo pіdrozdіlu Set (organіzatsії). The structure of deposits buhgalterії od bagatoh faktorіv to yakih nalezhat:

• dіyalnostі character;
• obsyagi dіyalnostі install;
• organіzatsіyna form buhgalterskogo oblіku scho priynyata install;
• chiselnіst personnel install;
• rіven avtomatizatsії buhgalterskogo oblіku toscho.

Vіdpovіdno to vstanovlenih varіantіv sukupnostі zaznachenih faktorіv rozrіznyayut Vidi organіzatsіynih three structures:

• lіnіynu;
• lіnіyno Staff;
• kombіnovanu.

Lіnіyny type organіzatsіynoї structuring peredbachaє directly pіdporyadkuvannya pratsіvnikіv buhgalterskoї service її kerіvnikovі - the head buhgalterovі. When tsomu aparata buhgalterskoї service podіlyaєtsya on groupies oblіku vіdpovіdno to major ob'єktіv oblіku (Fig. 4.1). In razі lіnіynogo organіzatsіynoї type structure on navedenіy skhemі mozhna takozh viokremiti lantsyuzhok patron head accountant (s planned power-fіnansovoї dіyalnostі; metodologії oblіku that yogo organіzatsії toscho) Zi zberezhennyam povnoї pіdporyadkovanostі buhgalterovі the head. Tsey organіzatsіynoї type of structure is typical for budget SET i organіzatsіy s Neznachny obsyagom dіyalnostі that chiselnіstyu pratsіvnikіv aparata buhgalterії 15 osіb.

Fig. 4.1. Lіnіyna organіzatsіyna structure aparata tsentralnoї buhgalterії medichnogo mortgage

Lіnіyno-tenured organіzatsіyna buhgalterskoї Structure Service harakterizuєtsya nayavnіstyu promіzhnih lanok - sektorіv, SSMSC poєdnuyut sobі have groupies. Mehanіzm reglamentatsії robots for zaznachenim varіantom opisuєtsya scheme:

HEAD accountant> Kerіvnik sector> Kerіvnik oblіkovoї groupies.

Kerіvniki sektorіv Je intercessors head accountant. Yak rule, the furrows buhgalterskoї service budgetary SET formuyutsya rozrahunkovy penny i materіalny sector, and in the furrows of the skin s them utvoryuyutsya vіdpovіdnі Group (Fig. 4.2). Tsey organіzatsіynoї type of structure is typical for porіvnyano great buhgalterskih services chiselnіst pratsіvnikіv yakih becoming od 25 to 30 osіb.

Kombіnovany type organіzatsіynoї pobudovi aparata buhgalterії polyagaє in poєdnannі bagatostupіnchastih that direct zv'yazkіv in strukturі aparata. Characteristically for tsogo varіanta Je digit obsyag robots buhgalterskoї service s rozshirennyam spherical її povnovazhen i funktsіy. Kombіnovany type zastosovuєtsya in mіnіsterstvah, vіdomstvah, іnshih bodies tsentralnoї vikonavchoї Vladi. For such minds ob'єktivno logіchnoyu Je transfer rights Chastain head accountant intercessors chi kerіvnikam sektorіv.

Fig. 4.2. Driving lіnіyno-staff type organіzatsіynoї structuring buhgalterії vischogo The Teaching mortgage

Vibirayuchi that chi Inshyj type organіzatsіynih structures potrіbno sformuvati colo vimog, Yakima Got vіdpovіdati pobudova aparata buhgalterії. Before zagalnih vimog nalezhat takі:

• uzgodzhenіst that operational phone reception mіzh buhgalterієyu that structural pіdrozdіlami i okremimi vikonavtsyami;
• vnutrіshnya optimal robot buhgalterskoї service in chasі that i prostorі;
• yakіsne obslugovuvannya Set (organіzatsії) in tsіlomu that kerіvnih zokrema structures.

Formuvannya structural zv'yazkіv buhgalterskoї service Yea one іz nayvazhlivіshih napryamkіv organіzatsії robots aparata buhgalterії. Zaznacheny processes pochinaєtsya s rozrobki that zatverdzhennya Sistemi jailed for staffing rozkladom. Ustanovlyuyuchi Posadov warehouse pratsіvnikіv budgetary SET, keruyutsya staff standards, scho dіyut vіdpovіdnіy at the Branch. When tsomu residual viznachennya warehouse whether yakogo structural pіdrozdіlu byudzhetnoї is staying in place the vіdannі buhgalterskoї service vischoї organіzatsії, yak th zatverdzhuє koshtoris dohodіv that vidatkіv time іz staffing rozkladom install. Quantity staffing odinits deposits od obsyagіv dіyalnostі that place the od mozhlivostі vіdpovіdnogo budget zabezpechiti zaplanovanі koshtorisom її vidatki. When tsomu in the minds Suvorov regime ekonomії budgetary koshtіv the Same Tsei factor vіdіgraє virіshalnu role in viznachennі warehouse staffing odinits SET i organіzatsіy scho otrimuyut asignuvannya s budget. Pid vplivom zaznachenih faktorіv power formuvannya warehouse that system Posad zvoditsya to maksimalnoї їh optimіzatsії. For Tsikh minds vazhlivogo values ​​carols power ratsіonalnogo podіlu obov'yazkіv chi profesіynogo podіlu pratsі, kooperuvannya pratsі that іnshih zahodіv s organіzatsії robots aparata buhgalterії.