home Buch. Accounting, auditing Organizatsiya of the accounting region, economical control and analysis - Sopko V.

Organizatsiya of the accounting region, economical control and analysis - Sopko V.

2.3. Potapna is motivated by the technology of the accounting industry, control and analysis

The leather type of robot is functional and is technologically disinfected in the process.

To zmistu accounting area, control that analizu viplivaє, scho ti vid robot yak sistemi formuyutsya gospodarskimi facts (in the manifestation of those processes), obrobljuvannymi zgidno z vimogami ruled. To that accounting area, control that analiz mozhut bouti described yak tehnologichichnі sistemi, sho organizatsyno formuyut pevnu poslidovnu system etapiv vidpovidnogo process. And that means, to the skin of the taku, the structural odysnitsu - etap, the abo phase, the microcosmic yak of the self-contained organization.

The first stage is before the system. For sukupnistyu operatsiy, skazhimo, in the accounting region of yogo characterize portovno uniquely yak printerne sposstrezhennia, sho zagodaetsya zi spoglyadannya, spriteattya, vimiryugannya, fіksuvannya vidpovіdnogo gospodarskogo fact on the singing nosії іnformatsії. You can formulate a water hour for zdіysnennya accounting records in Maybutnomu. Tse etap can be characterized as a primary province . Analogy gutuyut dany to control chi analizu gospodarskoi dіyalnі.

Another process is the system. In razі buhgalterskogo oblіku vikonuyutsya operatsії s reєstratsії gospodarskih faktіv in sistemі rahunkіv on vіdpovіdnih tehnіchnih nosіyah oblіkovoї Informácie - oblіkovih reєstrah (books, kartka, magazines, mashinogramah toscho) pіdsumuvannya danih, їh rozpodіlu that pererozpodіlu, skladannya rіznih rozrahunkovih table. Tsei etap mozhe bouti characterizations yak pochnochny oblk . Analogously vikonuyut kontrolnu abo analitichnu obrobku.

Тretій етап - вихід із sistemi. For sukupnistyu operatsіy vіn is itself a warehouse of різних зведених giving даних of the basic, control chi analitіchnogo character. Tsei etap in the accounting region nazivayut uzagalneyemchim (pidsumkim) oblikom .

Etapi robot in different control that analizu, scho rozglyadayutsya yak sistemi, nazivayut analogy.

I will look at the background of the accounting region, control and analysis of government dyality, can submit the structural aspects of the organization of the organization of technology (Figure 2.1).

Fig. 2.1. Technological structure of the accounting region, control and analysis of the process and organization of the organization

Отже, бухгалтерський облік, контроль та аналіз господарської діяльності як технологічні сукупності і об'єкти оргаізації з кібернетичного погляду поділяють на three шойно розглянуті самостійні етапи (фази). The basis of such a sub-form is the zmistova characteristic of the stage, the yap of the vividness of the function. Significantly, the proto, chо chіtkoї interі між етапом технологічних процесів немає - вони тісно переплітаються. Розглянемо ці етапи докладніше.

The first organi- zationary stage of the technolo- gy of the accounting region, control and analysis . Pervinsky oblik - the basis of all visions, control and analisys of the state dharynost. Tse sukupnіst robіt s utvorennya dokazіv gospodarskih faktіv - yavisch that protsesіv, tobto processes dokumentuvannya, stvorennya quiet nosіїv Pervin danih on pіdstavі yakih nadalі vіdbuvayutsya OAO All oblіkovі, kontrolnі that analіtichnі processes stosovno gospodarskih faktіv in addition chi іnshomu gospodarstvі.

Prior to the initial obliku zvichayno vidnosyat priyom pervinogo sposstrezhennia - spriteattya, vimiryuvannya, fіsatsії, nagromadzhennya those boxes of tribute. Ale formuvannya Pervin danih, zdobutih in rezultatі perevіrki, vimіryuvannya, otsіnyuvannya ob'єkta upravlіnnya, syagaє far mezhі Sotho Pervin oblіku, torkayuchis folding tehnіchnih, tehnologіchnih, ekonomіchnih, legal power, rozv'yazannya yakih potrebuє vіdpovіdnoї organіzatsії.

However, Yakima bi doskonalim not CCU processes Pervin oblіku, zavzhdi postayut power zabezpechennya vіrogіdnostі that povnoti Pervin danih, їh zv'yazku s rіshennyami specific osіb, svoєchasnostі vіdbittya Tsikh danih in buhgalterskomu oblіku, tobto power control that analіtichnogo zabezpechennya Pervin danih, їh vіdpovіdnogo control that Analysis.

Vidobrazhennya giving on the documents will require a different х о оцінювання. It is necessary to secure adequacy of the dysa camp (abo zmіn) of the gospodar's fact of that yogic informational vidobrazhennya. Tse means, first of all, the control of that analysis. In the case of the first province, one can characterize the procedure for formulating the first documents, giving them that information. The control of the procedure for the preparation of the tribute to the primary obliku is itself a transitional process, and the hunting is secured by the vikhidnih danii stosovno ob'ekta, for a work that is to be done, a kind of visibility and recognition of the documentary-nosії pervinnikh danyh.

At the stage of the initial region, the vikonuyt and taku control the function of the yak ototozhnyuvannya danyh. Ostanni fіksyut at nosії іnformatsії z real facts, yavishchami, podyi for pіdverdzhenzhenna ta juridicheskoy dokazovost, such daniyah.

Pіdgotovka danih to control that analіzu yak etapіv tehnologіchnogo processes - tse system sposobіv (priyomіv) Vibor, viznachennya, otsіnyuvannya vihіdnih danih about gospodarskі Facts (yavischa i Process), and takozh vіdomі vіdhilennya od zazdalegіd viznachenih parametrіv (regulations, quotas, toscho plan) Оцінка їх із I glance at the results of the dyality.

On the first (podgotvizhimu) etapi control, that analizu characterize dibranium material for the filed yogo obrobki. Pidgotovka dannyh to control of the significant kilkistyu priyomiv (yak porevnyannya actual daniih z normami, quotas, planovimi daniem tochno) podibna before pidgotovki dannyh to analizu.

The other is the organization of the technology of the accounting sector, control of the analysis . On the basis of the construction of the territory, the reestra- tion is given to the first regions in the regions of the regions, the grubuvannya is the overloading of such tributes. Yakshchu the first part of the known world of actions in the preparation stages of control and analisys, then it is the head vihidnoyu base of the control process gospodarskoi diyalnosti. In addition, the current region is serviced by the base of the warehouse of rare zvitnykh forms, but becomes the basis of analiticheskih rozraunkiv, - another stage of the analitic process.

The procedure of the other stage is the control of the analitical process of subordination to oneself. Prote sama on the basis of the etapal and the adherence to the control of the analysis.

Тretій оргаізаційний етап технології бухгалтерського обліку, control and analizu . Pіdsumkovy (uzagalnyuyuchy) Obl_k - tse processes skladannya rіznih vihіdnih danih, kіntsevogo buhgalterskogo balance that rіznih rozshifruvan to Demba, de danі suggestive about that chi chi Inshyj gospodarsky fact yavische and takozh feature Yogo at statitsі that dinamіtsі.

Pіd hour formalized results in control and analisia hoch і zastosovuyot odakovy priyomi, protei nі for tehnikoyu, nі for methodi tsi are not similar.

The accounting area, the control of the analisys, the technologic processes, the flaming of the bagatelle, and the need for special attention to the ith organi- zation. Skinny of them - і oblast, і control, і analiz - і self-іnimіng functions of management. Vodnochas tsі functіії в оргаізаційному плані тісно переплітаються. Наприклад, бухгалтерський облік має три функції: інформаційну, контрону та оцінну (по суті аналітичну). And this means, in the accounting region, the special method of control and analysis of the state dyadostnosti.

Tісний зв'язок бухгалтерського обліку, control thаt analіzu especially jаkаrаno vіyavlyaetsya in the time zastosuvannya method of management for vіdhilenni, tobto normative method of the region of vitrat on vorobnitsvu produktsii, functііonalno-vartіsnogo analiza for nayavnostі personal komp'yuterіv ta ARM bookkeeper.

Водночас бухгалтерський облік виконує специфічні контроні функції, які стосуються стягнення дебіторської заборгованості, додержання rules івенвентаризації, правоності фінансових операцій тощо.

Oblik, control and analysis in the technologic aspect is not precluded, but there is only one thing left to do. Danni obliku is the basis of analysis, and priyomi analizu is often vikorostvuyot at control robots, on the application of the hour of the financial crisis, the result of gospodarstvo diyalnost.

The skeletal stage of the regional, control and analytical processes, as well as the organization of operations, is characterized by a warehouse of technological items.

In order to excel the design of the organization of the technological process, to counteract the resumption of transactions, form a region (control, analitic). At the cutoff level, the transaction activity is viznachayut I will look at the central function of the accounting area (control, analysis) yak ekonomichnoy systems.