home Buch. accounting, auditing Organіzatsіya buhgalterskogo oblіku, ekonomіchnogo control that analіzu - Sopko B.

Organіzatsіya buhgalterskogo oblіku, ekonomіchnogo control that analіzu - Sopko B.

2. Subject i Rozdіl method organіzatsії buhgalterskogo oblіku, control that analіzu

2.1. Subject organіzatsії buhgalterskogo oblіku, control that analіzu

Organіzuvati in chasі i, i have prostorі funktsіonuvannya buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі possible, yak already zaznachalosya, deprivation from razі pіdhodu to them yak to Pevnyi mind robіt, tobto to dіyalnostі people. Taqiy pіdhіd ґruntuєtsya the aspect characteristics zaznachenogo dіyalnostі mind.

Formuvannya subject buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі Got two aspects: i tehnologіchny structural.

Tehnologіchny aspect. Buhgaltersky Obl_k, control that analіz Je virazhennyam vnutrіshnoї require gospodaryuvannya yak system KOTRA pid vplivom away podіlu pratsі rozpadaєtsya on chislennі Chastain (Elements). Ob'єdnuє tsі Elements in sukupnіst tehnologіya oblіkovogo, controlling that analіtichnogo protsesіv, zmіst yakih viznachaєtsya technique i tehnіkoyu Zborov, zberіgannya, nagromadzhennya, search Search, committing that pererobki danih. Tom oblіku processes, control that analіzu for analogієyu to virobnichih mozhna rozglyadati yak tehnologіchnі. For organіzatsії oblіkovogo, controlling that analіtichnogo protsesіv duzhe vazhlivo viznachiti osnovnі їh Elements.

Oskіlki whether yak tehnologіya bazuєtsya on virobnichih operatsіyah, the foundation oblіkovogo (control abo analіtichnogo) Process stanovlyat vіdpovіdnі operatsії.

Oblіkovі, kontrolnі that analіtichnі operatsії - tse whether SSMSC elementarnі abo skladnі dії over danimi chi іnformatsієyu metoyu s obsession promіzhnih abo kіntsevih oblіkovih (control chi analіtichnih) pokaznikіv. Operatsії, harakternі for oblіkovogo, chi analіtichnogo control processes, podіlyayut three Vidi (the category):

1) mehanіchnі; 2) pererobnі; 3) tvorchі.

Before operatsіy Perche mind nalezhat nadhodzhennya dokumentіv, committing їh, zberіgannya, in Registration.

Sered operatsіy another mind viokremlyuyut grupuvannya, methods logіchnogo obsession pokaznika (hold buhgalterskі, rozrahunkovі PROCEDURE controlling chi analіtichnogo nature toscho).

Operatsіyami third kind Je skladannya pіdsumkovih danih, poyasnyuvalnih notes dovіdok (acti obstezhennya, skladannya visnovkіv, propozitsіy, rekomendatsіy toscho).

On tehnіchnі operatsії oblіkovogo, controlling that analіtichnogo protsesіv іstotno vplivaє tehnіchny progression. Ninі bіlshіst tehnіchnih operatsіy already peredayut by car obrobku (breeding, dіlennya, in Registration toscho). Digit zrostaє Quantity pererobnih operatsіy.

Sukupnіst that poslіdovnіst operatsіy formuyut tehnologіchnі Fazi, abo Etap and ostannі have their Cherga - tehnologіyu oblіkovogo, controlling that analіtichnogo protsesіv. Cutaneous tehnologіchny processes yak sukupnіst operatsіy yavlyaє system themselves, scho Got Booty in vporyadkovana chasі i prostorі. In tsomu aspektі Obl_k, control that analіz mozhna rozglyadati yak system, KOTRA potrebuє organіzatsії.

Structural aspects. Buhgaltersky Obl_k, control that Ana lіz - tse Collective Prace. And whether yak yak Collective Prace spіlna dіyalnіst rіznih vikonavtsіv Yea system scho pіdlyagaє vporyadkuvannyu in chasі that prostorі, tobto Je structural.

Zaznacheny aspect peredbachaє formuvannya Sistemi buhgalterskogo oblіku, control that analіzu pid vplivom podіlu pratsі scho zumovlyuє rozbittya єdinogo organіzmu system on okremі, yakіsno svoєrіdnі that samostіynі Chastain.

In cutaneous gospodarstvі buhgaltersky Obl_k, analіz control that underwrite metі vikonuvati rіznі zavdannya scho viplivayut s Especially vіdpovіdnih funktsіy Keeping Gospodarstwa. Napriklad have Gospodarstwa virobnichogo nature (promislovіst, sіlske Gospodarstwa, budіvnitstvo, transport іn i t..) Tse zavdannya s oblіku, control is the basic analіzu zasobіv, materіalіv, pay pratsі, vitrat virobnitstva, kalkulyuvannya sobіvartostі produktsії; in the minds pіdpriєmstva torgіvlі - zavdannya s oblіku, control that analіzu tovarіv warehouses, vitrat obіgu, mainly zasobіv. Tsі zavdannya viznachayut zgіdno s topologіchnim rіvnem abstraguvannya.

Zauvazhimo, scho in ekonomіchnіy lіteraturі strukturnі pіdrozdіli nazivayut in rіznomu: vіddіli, groups, sectors, pіdsistemi blocks. Prote Square od titles stink Yea schorazu subject-zamknenimi samostіynimi structural pіdrozdіlami.

On osnovі zaznachenih іnformatsіynih zv'yazkіv buhgaltersky Obl_k yak Got tsіlіsna system Taqiy podіl for topologіchnoyu Find our: Costa, materіali, osnovnі zasobi, rozrahunki, virobnitstvo ready Produkciya that її realіzatsіya, vitrati on virobnitstvo, kalkulyuvannya sobіvartostі produktsії, pozichki bankіv, vlasnі Costa toscho . Taqiy podіl daє zmogu correctly viznachiti vіdpovіdnі zavdannya kozhnoї pіdsistemi (vіddіlu, sector), peredbachati organіzatsіynі modelі pobudovi robots vіdpovіdnogo aparata.

Cutaneous warehouses buhgalterskogo oblіku, viznachena on pіdstavі topologіchnogo podіlu, skladaєtsya s bagatoh elementіv. For Tsikh elementіv, yak i for buhgalterskogo oblіku in tsіlomu, characteristic Yea those scho stink takozh toil kіbernetichnu Budova, pritamannu kozhnіy kіbernetichnіy sistemі: vhіd, processes, vihіd. Tom dermal structural odinitsyu system viznachenu for Relief topologіchnogo podіlu, slіd takozh yak system rozglyadati Square od rozmіru. Rozglyanuty pіdhіd zabezpechuє correctly formuvannya th company profile zagalnoї system vikonannya brought before it zavdan, rozrobku algoritmіv s metoyu avtomatizatsії.

Otzhe, subject buhgalterskogo oblіku, control that analіzu gospodarskoї dіyalnostі ohoplyuє:

• oblіkovy, control i analіtichny processes;

• Prace people SSMSC zdіysnyuyut Obl_k, control that analіz;

• zabezpechennya oblіku, control that analіzu.

Cutaneous s perelіchenih warehouses subject oblіku, control that analіzu Got svoї spetsifіchnі ob'єkti.