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Обґрунтовано, що досягнення оргaнiчного взaємозв’язку функцiй менеджменту з облiковим процесом можливе на основі зaстосувaння комплексного цiльового пiдходу, який передбaчaє видiлення центрiв вiдповiдaльностi, формувaння нaбору покaзникiв тa певні формaти внутрiшньої звiтностi
Використaння цього підходу під час організації упрaвлiнського облiку на підприємстві уможливлює охоплення облiковою системою всiєї сукупностi об’єктiв упрaвлiнського впливу Нa пiдстaвi вибору моделi
упрaвлiнського облiку визнaчено склaд покaзникiв, що пiдлягaють перенесенню з первинного облiку, i процедури, необхiднi для їх подaльшої обробки тa формувaння внутрiшньої упрaвлiнської звiтностi. The article focuses on the aspects of the formation managerial internal reporting by the centers
of responsibility It was found out that the qualitative accounting and analytical support of enterprise
management contributes to the development of a special informational system Such a system should meet
the requirements of management on the basis of the corresponding database and make the processing of data
cheaper It is substantiated that the achievement of the symbiotic relationship of management functions with
the accounting process is possible on the basis of the application of a comprehensive goal approach, which is preceded by the separation of responsibility centers, the formation of the set of indicators and certain forms of
internal reporting The use of this approach during the organizing of managerial accounting at the enterprise
makes it possible to cover by accounting system whole set of objects of management influence
The set of indicators that are to be transferred from the primary accounting and the procedures necessary
for their further processing and the formulation of the internal managerial reporting according to the choice
of the model of the managerial accounting have been received The managerial report on the implementation
of the budget by the responsibility centers for catering business enterprises is proposed The technique of
conducting the primary accounting which ensures the formation of the composition indicators of cash flows
from the center of responsibility is provided
It is determined that a number of delivery received from other enterprises may not yet be paid during the
operational internal reporting of the cash flow The identification of the payments when they are paying in the
next period is carried out on dates and numbers of business transactions With this purpose the information
transmission scheme for the identification of the payments for purchased products by catering business
enterprises is proposed It is also determined that the management’s current report is the Cash Flow Statement
on Responsibility Centers According to the report the executive management can evaluate the results of
the work of the subdivisions and determine the direction of activities that generate the main cash receipts
The main improvement of the system of internal reporting is the provision of management needs, therefore
the constraints and weaknesses of the reporting forms may change Management reporting should allow the
possibility of further analysis with a minimum of time, which is a sign of analyticity, draw conclusions and make
economically sound management decisions on their basis. |
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