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

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

4.2. Basically, she vimogi Elements organіzatsії pratsі pratsіvnikіv buhgalterskoї Service

Byudzhetnі place the yak sub'єkti gospodaryuvannya scho vikonuyut Cheema sotsіalnih funktsіy for svoєyu vnutrіshnoyu structures yavlyayutsya him folding gospodarsky mehanіzm. Realіzatsіya pokladenih them zavdan mozhliva of minds postіynih zv'yazkіv mіzh lantsyuzhkami chi structural pіdrozdіlami that nalagodzhenoї Sistemi upravlіnnya. Vazhlivu role in zaznachenomu mehanіzmі vіdіgraє oblіkovy processes, yaky, s one side, poєdnuє in sobі skladovі tsogo mehanіzmu on rіvnі sutsіlnogo zbirannya іnformatsіynih danih and s іnshogo - at rezultatі processes obrobki oblіkovoї Informácie zabezpechuє kerіvnitstvo install (on vihodі іz Sistemi buhgalterskogo oblіku) іnformatsієyu , neobhіdnoyu of acceptance for upravlіnskih rіshen. A oskіlki zdіysnennya oblіkovogo processes, navіt for maksimalnoї minds Yogo avtomatizatsії, nemozhlive without pratsі vikonavtsіv oblіkovih funktsіy - pratsіvnikіv buhgalterskoї service that okremih upovnovazhenih osіb іnshih structural pіdrozdіlіv, power organіzatsії tsієї pratsі postaє yak smut.

Zaznachimo scho Prace vikonavtsіv oblіkovih funktsіy, bezumovno, Got svoї osoblivostі. Nasampered tse Visokiy іnformativny rіven, local character pratsі schodo expanse, sutsіlnіst vikonuvanih funktsіonalnih obov'yazkіv toscho. Looking around at the W Tales mozhna viokremiti osnovnі principle, Yakima Got vіdpovіdati organіzatsіya pratsі in sferі buhgalterskogo oblіku:

• naukovіst (vikoristannya napratsyuvan science i practice schodo organіzatsії dіyalnostі danoї pratsіvnikіv the category);
• sutsіlnіst (postіynі Poshuk shlyahіv udoskonalennya organіzatsії pratsі);
• kompleksnіst (zastosuvannya complex organіzatsіynih, tehnіko-ekonomіchnih, sanіtarno-gіgієnіchnih, psihologіchnih that іnshih zahodіv);
• planovіst (proektuvannya complex zahodіv schodo organіzatsії pratsі).

Vіdpovіdno to hover printsipіv viokremlyuyut Elements organіzatsії pratsі, chi come in, scho zabezpechuyut їh realіzatsіyu:

• chіtke addressable kerіvnitstvo processes organіzatsії pratsі;
• profesіyna spetsіalіzatsіya pratsі;
• kooperuvannya pratsі;
• normuvannya pratsі;
• nayavnіst kontseptsії motivatsії pratsі.

Yak has zaznachalosya, power organіzatsії buhgalterskogo oblіku perebuvayut in vіdannі head accountant. In okremih vipadkah kerіvnik buhgalterskogo pіdrozdіlu Mauger send both zaznachenі funktsії zastupnikovі. Zdіysnivshi podіl vsієї Sistemi organіzatsіynih zahodіv of species - organіzatsіya tehnologії oblіkovogo processes, organіzatsіya zabezpechennya oblіkovogo processes, robots organіzatsіya aparata buhgalterії, organіzatsіya rozvitku buhgalterskogo oblіku, head accountant Mauger send out to the okremі povnovazhennya cutaneous іz zastupnikіv, zberіgshi yourselves zagalne kerіvnitstvo. There whether Money Does s obranih varіantіv zaporukoyu realіzatsії viznachenoї Sistemi zahodіv Je chіtka adresnіst schodo funktsіy s їh vikonannya.

Posadov person, scho Nese vіdpovіdalnіst company profile for pratsі in buhgalterskomu pіdrozdіlі, Got vіdpovіdati Pevnyi vimogam:

• koristuvatis authority Sered more farmers;
• Mother Visokiy rіven profesіynoї pіdgotovki;
• volodіti navichkami that knowledge schodo upravlіnnya staff robochem hours navantazhennyam that іnshimi napryamkami organіzatsії pratsі;
• postіyno pіdvischuvati profesіyny rіven i th vivchati zastosovuvati advanced dosvіd mіzhnarodnoї that vіtchiznyanoї practices result Suchasnyj Naukova doslіdzhen.

Before obov'yazkіv takoї posadovoї individuals nalezhat:

• viznachennya rozpodіlu funktsіy schodo pratsіvnikіv buhgalterskoї services;
• Installed rіvnіv kooperuvannya pratsі;
• analіz labor processes i vitrat robochem hour;
• normuvannya pratsі pratsіvnikіv buhgalterskoї services;
• optimіzatsіya chiselnostі buhgalterskoї personnel services;
• rozrobka robochem organіzatsіynih reglamentіv (position about buhgalterіyu, sectors, groups, Posadov іnstruktsіy);
• viroblennya mehanіzmu transoms kandidatіv on pratsevlashtuvannya;
• rozrobka kontseptsії motivatsії pratsі;
• organіzatsіya sotsіalnogo zabezpechennya;
• organіzatsіya ergonomіchnogo zabezpechennya.

Robot buhgalterskoї service pochinaєtsya s її komplektatsії. Vakansії robochem mіsts for vіdpovіdnogo obsyagu robots potrebuyut zapovnennya. Process priymannya on robot peredbachaє detalіzatsіyu vimog to vakantnoї Plant (rahіvnik, oblіkovets, senior accountant, senior ekonomіst, kerіvnik groupies, sector, head accountant, head accountant of the patron) i to candidacy for її otrimannya, dobіr kandidatіv i priymannya.

Detalіzatsіya vimog to plant a vakantnoї on sutі vіdbivaє PROVISIONS posadovoї іnstruktsії. Formuyuchi tsі vimogi, Varto viokremiti obov'yazki chi funktsії Posadov osіb, kvalіfіkatsіynі vimogi that range profesіynih navichok i knowledge. For nayavnostі candidates for Pevnyi slіd upevnitis Posada, scho stink factuality vіdpovіdayut vimogam, SSMSC visuvaє setups chi organіzatsіya. Dobіr candidates zdіysnyuєtsya one s such metodіv:

• spіvbesіdoyu;
• anketuvannyam;
• testuvannyam;
• kombіnovanim.

About yak i test, Got Booty pіdgotovlena Posadov special, scho vіdpovіdaє company profile for buhgalterskogo oblіku in ustanovі for participation kerіvnikіv vіdpovіdnih oblіku group. Profiles i Testi shaping can Buti i rіznimi mіstiti od 10 to 50 pozitsіy (zapitan chi testіv). For nayavnostі bagatoh candidates zaznachenі methodological Je dovolі efektivnosti th ekonomіchnimi, oskіlki give zmogu Shvydko okresliti colo potentsіynih pratsіvnikіv.

Yak usually pіslya anketuvannya chi testuvannya candidate for Posada held spіvbesіdu, yak yavlyaє him obmіn іnformatsієyu mіzh predstavnikami buhgalterskoї service (posadovoї individuals scho vіdpovіdaє for company profile buhgalterskogo oblіku, that kerіvnika groupies for vіdpovіdnim directly oblіku de Je vacant tenements) is the candidate for pratsevlashtuvannya . In protsesі spіvbesіdi predstavniki buhgalterskoї service toil viznachiti:

• zdіbnostі candidate (chi zdatny candidate uspіshno pratsyuvati on posadі have vіddіlі in organіzatsії);
• motivatsіyu candidate (chi nalashtovany candidate uspіshno pratsyuvati on posadі have vіddіlі in organіzatsії).

Otsіniti candidate potrіbno vіdrazu pіslya spіvbesіdi.

For zabezpechennya buhgalterskoї kvalіfіkovanimi service personnel headache accountant chi yogo patron Got ustanoviti phone reception h profіlnimi The Teaching mortgages rіznih rіvnіv akreditatsії. Pіdgotovkoyu maybutnіh fahіvtsіv to pratsі in kozhnіy byudzhetnіy ustanovі chi organіzatsії staє Venue of virobnichoї practices її bazі.

Profesіyny podіl pratsі chi spetsіalіzatsіya peredbachaє іdentifіkatsіyu specific funktsіy schodo vіdpovіdnih vikonavtsіv. Spetsіalіzatsіya Je zasobom polіpshenogo vikonannya robots stosovno yakіsnih i kіlkіsnih performance processes for odnakovih vitrat pratsі.
Schodo processes buhgalterskogo oblіku spetsіalіzatsіya viznachaє:

• podіl pratsі for napryamkami oblіku;
• podіl pratsі for robіt views.

Purshia podіl peredbachaє viokremlennya optimalnoї kіlkostі napryamkіv oblіku to yakih, yak zaznachalosya, vіdnosyat:

• Obl_k dohodіv zagalnogo Fund;
• Obl_k dohodіv spetsіalnogo Fund;
• Obl_k penny koshtіv;
• Obl_k rozrahunkіv s debіtorami that creditors;
• Obl_k rozrahunkіv s pratsіvnikami, sluzhbovtsyami;
• Obl_k rozrahunkіv Zi stipendіatami;
• Obl_k zapasіv;
• Obl_k aktivіv toscho non-negotiable.

Zaznachenі napryamki peretvoryuyutsya on umovno samostіynі skladovі processes oblіkovih robіt, SSMSC vplivayut on formuvannya vnutrіshnoї structuring buhgalterskoї service, oskіlki on osnovі viznachenogo Cola napryamkіv oblіku formuyutsya groupies, sector vіddіli yak gorizontalnі utvorennya aparata buhgalterії.

On praktitsі sector Je Pervin horizontal lantsyuzhkami th utvorennyami 1st rіvnya. In praktitsі budgetary buhgalterіy viokremlyuyut od 2 to 5 sektorіv (rozrahunkovy, materіalny, fіnansovy toscho). GROUP, sformovanі vseredinі sektorіv, provadyat Obl_k for specific napryamkami. When tsomu Mauger odnіy grupі vіdpovіdati one (at razі bagatoh regularly operatsіy i) Chi kіlka napryamkіv.

Podіl pratsі for species robіt zdіysnyuєtsya yak for horizontal structures rіvnevimi buhgalterskoї service, so i on vertikalі. Zgіdno іz zagalnoyu the scheme of tehnologії oblіkovogo processes and otzhe, vidіlennya vіdpovіdnih operatsіy, zdіysnyuєtsya podіl buhgalterskoї pratsі vseredinі elementarnih (nizhchih) structural lantsyuzhkіv (group). Zaznacheny podіl vіdbuvaєtsya for kvalіfіkatsіynimi characteristics pratsіvnikіv: skladnіst robіt Got Booty zіstavlena s rіvnem knowledge navichok i chi kvalіfіkatsіynoyu kategorієyu pratsіvnika. Kohli just past about podіl vidіv robіt, potrіbno vrahovuvati іndivіdualnі osoblivostі pratsіvnika, rіven yogo іnformativnoї gramotnostі toscho. Chіtke dotrimannya adresnostі vikonannya vіdpovіdnih robіt on gorizontalі spriyatime away vdoskonalennyu profesіynogo rіvnya pratsіvnikіv.

Podіl pratsі on vertikalі peredbachaє viznachennya obsyagu that vidіv robіt for serednoї pervіsnoї Lanka kerіvnoї structure (kerіvnikіv group, sektorіv) that vischoї Lanka (head accountant, head ekonomіsta, zastupnikіv head accountant). Oskіlki ruh oblіkovoї Informácie on vertikalі zdіysnyuєtsya perevazhno znizu Vgoru s tendentsієyu to uzagalnennya, rіven kerіvnitstva viznachaє rіven uzagalnennya. So, kerіvniki group mozhut fіksuvati іnformatsіyu in memorіalnih warrants osnovі danih Pervin oblіku, poperedno perevіrenih, priynyatih i obroblenih tehnіchnimi vikonavtsyami - rahіvnikami, rozrahunkovtsyami, oblіkovtsyami that іn. Kerіvniki sektorіv chi defenders head accountant gotuyut zvіtnіst to sotsіalnih fondіv, organіv Treasury podatkovih organіv, vischih structures for vіdpovіdnimi topologіchnimi napryamkami. HEAD accountant zdіysnyuyuchi zagalne kerіvnitstvo, yak usually vіdpovіdaє for keeping the book "Magazine-Golovna" she gotuє okremі zvіtnі form.

Zgadaymo scho buhgaltersky Obl_k yak at chasі, so i have prostorі Got OAO All harakternі osoblivostі processes, and to spetsіalіzatsіya pratsі potrebuє її kooperuvannya away. Kooperuvannya polyagaє in vstanovlennі vzaєmozv'yazkіv mіzh okremimi vikonavtsyami that їh grup, scho zaynyatі vikonannyam okremih, ale pov'yazanih mіzh protsesіv him. Zauvazhimo scho denote glibshy rіven spetsіalіzatsії zastosovuєtsya in tіy chi іnshіy organіzatsіynіy strukturі, team Shirsha sphere kooperuvannya, oskіlki bіlsha Quantity bezposerednіh vikonavtsіv potrebuyut logіchnogo vzaєmopogodzhennya chi ob'єdnannya.

Schodo buhgalterskoї pratsі zavdannya kooperuvannya polyagaє in poєdnannі of labor zusil pratsіvnikіv, SSMSC vikonuyut oblіkovі funktsії. When tsomu vіdpovіdno to viokremlennya dvoh kategorіy vikonavtsіv, zaynyatih in oblіkovomu protsesі - pratsіvnikіv oblіkovoї service that pratsіvnikіv іnshih structural pіdrozdіlіv, SSMSC vikonuyut okremі oblіkovі operatsії, rozglyadayut takі organіzatsіynі rіvnі kooperuvannya pratsі:

• vnutrіshnіy scho polyagaє in vstanovlennі zv'yazkіv mіzh pratsіvnikami buhgalterskoї service that її Lanka;
• zovnіshnіy scho peredbachaє kooperuvannya pratsі pratsіvnikіv іnshih structural pіdrozdіlіv that aparata buhgalterії.

W drive forms kooperuvannya oblіkovoї pratsі zauvazhimo scho oskіlki spetsіalazatsіya, chi podіl pratsі, Je Pervin Sered forms organіzatsії pratsі oblіkovih pratsіvnikіv, Mauger deprivation ytisya about Folding kooperatsіyu.

Kooperuvannya pratsі daє zmogu pіdtrimuvati in robotі uzgodzhennya mіzh іndivіdualnimi i Collective vikonavtsyami oblіkovih funktsіy, zabezpechuvati bezperervnіst processes buhgalterskogo oblіku, yakіsnіst i svoєchasnіst nadannya vіdpovіdnoї іnformatsіynoї bazi for of acceptance upravlіnskih rіshen and takozh skorochuvati trudovі vitrati, scho, in its Cherga, zabezpechuє optimally vikoristannya oblіkovih kadrіv.

For viznachennya obsyagіv oblіkovih robіt zgіdno s chiselnіstyu pratsyuyuchih in tsіlomu i for the sector, Grupo vikoristovuyut system standards i rozrahunkovih pokaznikіv. Zaznachena system of norms on bazuєtsya troh methods analіzu labor costs Process i robochem hour.

• Ekspertny method otsіnyuvannya trudomіstkostі Works - Sanitary and Epidemiological conduct spetsіalna front fee in skladі visokokvalіfіkovanih spetsіalіstіv s buhgalterskogo oblіku, planuvannya i fіnansіv.
• Doslіdno-randomness method - doslіdzhennya polyagaє in porіvnyannі trudomіstkostі analogіchnih robіt on osnovі randomness danih s іndivіdualnih planіv (zavdan pratsіvnikіv buhgalterskoї service).
• Rozrahunkovo-analіtichny method - analіzuyutsya danі schodo vikoristannya robochem hour, zdobutih bezposerednіm vimіryuvannyam chi torque sposterezhennyami (fotografіya, fotohronometrazh, timing).

Rozrahunkovі pokazniki toil zabezpechiti vіdshukannya optimally specific values ​​trudomіstkostі, chiselnostі toscho. Chinnu system of norms, yak Bulo rozrobleno in the 1970s Rokach can podіliti into three groups:

• normalization that pokazniki, vikoristovuvanі for vprovadzhennya podіlu pratsі;
• normalization that pokazniki, vikoristovuvanі for kooperuvannya pratsі;
• normalization that pokazniki viznachennya chiselnostі oblіkovogo warehouse personnel.

Normie podіlu pratsі.

1. Norma obslugovuvannya - Quantity odinits, ob'єktіv scho їh obslugovuє one pratsіvnik (grupa pratsіvnikіv):

Knob = 9450 / Nch.o, (3.1)

de 9450 - mіsyachny fund robochem one hour oblіkovogo pratsіvnika, xs;

Nch.o - rate per hour ob'єkt obslugovuvannya,

Nch.o = Chs.o (aChp.z.v / 100) (3.2)

de Chs.o - sumarno operational hour obslugovuvannya one ob'єkta;

Chp.z.v - hour pіdgotovcho-zaklyuchnі robot organіzatsіyno-tehnіchne obslugovuvannya robochem Georeferencing, vіdpochinok, osobistі require scho yak viznachaєtsya chastka (at vіdsotkah) Operational hour (at the sample rate to zaznachenі Vidi robіt on NKVD hour vіdvoditsya to 9% operational hour, h are 4.2% - on vіdpochinok).

2. The rate of chiselnostі pratsіvnikіv pіdrozdіlami (viznachaє optimally warehouse group buhgalterskogo aparata):

Nchis = Rn • Nch.d / 9450, (3.3)

de DP - serednomіsyachna Quantity Pervin dokumentіv;

Nch.d - rate per hour Pervin document;

9450 - robochem hour mіsyachny fund one oblіkovogo pratsіvnika, xB.

Zaznacheny standard vikoristovuєtsya for groups oblіku materіalіv, oblіku medikamentіv i produktіv harchuvannya, non-negotiable aktivіv toscho.

For groups oblіku rozrahunkіv іz zarobіtnoї pay i oblіku robochem hour recommended vikoristovuvati Taqiy pokaznik:

(3.4)

de Se, Chp - chiselnіst pratsіvnikіv vіdpovіdno s vіdryadnoyu i Pogodin pratsі payment system;

No.v, No.p - rate obslugovuvannya pratsіvnikіv vіdpovіdno s vіdryadnoyu i Pogodin pratsі payment system.

Zauvazhimo scho normalized obrobku hour on a single document that rate obslugovuvannya pratsіvnikіv toil viznachatis s look around at stupіn avtomatizatsії robіt chi obsyag robіt scho peredayutsya obrobku by car.

Norma obrobku hour for one document,%:

(3.5)

de P1, P2 - trudomіstkіst robіt scho їh vikonuє buhgalterіya for mіsyats vіdpovіdno manually i Relief for PC.

Normie kooperatsії pratsі.

1. Norma spіvvіdnoshennya - Quantity pratsіvnikіv pevnoї kvalіfіkatsії, yak pripadaє per pratsіvnika іnshoї kvalіfіkatsії. Yak rule, one accountant ekonomіsta s vischoyu osvіtoyu (magіstr) Got pripadati not Mensch yak 4-6 buhgalterіv іz serednoyu spetsіalnoyu osvіtoyu (Bachelor).

2. Norm kerovanostі - Optimum Quantity pratsіvnikіv s Look keruvannya them. Norma kerovanostі vstanovlyuєtsya vіdpovіdno for head accountant zavіduyuchogo sector kerіvnika groupies. Norma kerovanostі for head accountant Je Quantity zavіduvachіv sektorіv kerіvnikіv chi group for vіdsutnostі takoї Lanka yak sector for zavіduvachіv sektorіv - Quantity kerіvnikіv toscho groupies. Quantity pіdporyadkovanih, scho yak viznachaєtsya optimal, becoming od 6 to 10 osіb.

Normie that pokazniki viznachennya chiselnostі buhgalterії.

1. Established Zagalna chiselnіst pratsіvnikіv buhgalterії (optimal Quantity pratsіvnikіv buhgalterskoї service):

(3.6)

de Ts - zagalna trudomіstkіst robіt, vikonuvanih buhgalterієyu;

FC - korisny fund robochem one hour pratsіvnika on Year (1910);

KH - koefіtsієnt scho vrahovuє zaplanovanі nevihodi pratsіvnikіv (vіdpustka, hvoroba)

. (3.7)

Zagalna trudomіstkіst:

(3.8)

de AF - hour costs to vіdpovіdny napryamok oblіku, ohopleny regulations;

i - Quantity vidіv vikonanih robіt, i = 1, ..., n;

Rm - koefіtsієnt, yaky vrahovuє trudomіstkіst robіt scho toil single character i do not ohoplenі regulations.

Costs hour to vіdpovіdny napryamok oblіku obchislyuyut of the formula:

(3.9)

de hv - hour rule, the V i - i-th obsyag robots note scho vikonuєtsya vprodovzh rock.

Mіzhgaluzevі ukrupnenі standards hour on the robot s buhgalterskogo oblіku i fіnansovoї dіyalnostі schodo budgetary SET in rozrіzі napryamkіv oblіku imposed in Dod. 5.