СодержаниеContent
Theoretical base of accounting and management accounting of budgeting
a) Accounting as a system of production control.
b) Inner and outer systems of accounting.
c) Main questions of accounting control on the enterprise management.
d) Main questions of management control on the enterprise.
e) Principles and logic of accounting building.
Budget development and budgeting of the enterprise.
a) Budgets and budget process.
b) System of management with the help of budgeting on the enterprise.
c) Advantages of budgeting.
Practical methods of accounting optimization in the process of budgeting on the example of "German Technical Cooperation GTC" enterprise.
a) About GTC organization: tasks and goals.
b) Key moments of finance politics of GTC.
c) Accounting building in GTC organization.
d) Budget development and process of planning.
Conclusion.ВведениеAccounting as a system of production control.
Budget control on the enterprise is the base for its functioning. By means of accounting we make management and control of business processes and operations, running on the enterprise. Often from the quality of information, received from the accounting system, from its fullness and reliability, depends possibilities of income order, taking right decisions of control, choosing of clients, suppliers, finding partners of business development and many others.
Wide circle of faces use finance and quantity information of accounting. Consequently, only accounting is the base for taking management decisions, as inside of organization, so as outside of it. Accounting provides necessary information for realization of three basic functions: planning, control and appraisal.
1. Planning -the process of development of action order. Planning includes goal set and also find the ways of the best alternative.
2. Control - following process of plans implementation. In other words, to determine how actions correspond with plans.
3. Appraisal -process of study of the whole system of decisions making. All that have goal to better it, on this stage it is important to understand whether the set goal was achieved, if not then find out what caused next reasons: lack of planning or control, or the goal was itself wrong.
Together with main functions, accounting on the enterprise, function of back connection and analytical function are also made.
Function of back connection is very important, as without it is impossible the function of management system. System accounting provides workers of management with real data about activity of the enterprise and its division for definite period. On the base of this information, managers and administrators make control over plan indicator, standards, norms and balance realisation, and follow economic use of all kinds of resources and also define different shortages, bring out reserves of production and level of its usage. System of accounting provides management of back connection of any level.
Realization of similar function allows making analysis in all sections of accounting, including effective use of resources distribution of all expenditures on production and selling of goods. And also correct use of prices that plays great role in the conditions of market prices or inflation processes.
When we analyze finance information of the enterprise, special role play computer techniques and different sorts of calculation machines. Modern computer technique allows to control all quick input of current data to the system of accounting, and comparing these data of standards, norms, plans and estimates. Specially worked out computer programs allow effectively, put actual data into groups and make their systematic analysis to bring out deviations.
System of accounting, relying on the above said, is more important when controlling informational system of any organization. System of accounting plays main role, when we control flow of economic data and their direction to all subdivisions of firm, and also interested people out the firm. Accounting -is a finance which controls informational system, gives users full picture of economic activity on the enterprise and create apparatus of control.
Inner and outer systems of accounting.
When building effective system of accounting, necessary to mark out two spheres of the enterprise activity: inner and outer.
Outer system of accounting includes such factors as active legislation, written norms and rules of accounting control, process of finance information to provide it to public ( such as accounting
balance, reports on income, losses and money means). Outer system of accounting of enterprise activity reflects finance relationship of enterprise and its surrounding.
Inner system of accounting -determines how effective work is in that organization. In general state the structure of enterprise can include existing business processes and operations on the enterprise, resources used in the process of work and so on. On the base of inner accounting, we make analysis and transmit information to management personnel (administrators), necessary for enterprise of management decisions. It is necessary to note that information of inner accounting is not often given away by organization.
Traditionally inner and outer systems of accounting on the enterprise are made separately. Accounting (finance) is called to reflect common finance information and aimed to satisfy public and society interests of economy information at organization. Data of finance control of accounting don't make any commercial secret as they reflect general indicator of the company activity.
The aim of management accounting is to give information to narrow circle of users, directly to members of that organization, i.e. managers, owners, administrators of departments with the aim to allow enterprise to use this information, and take reasonable and made in time management decisions. Data of management accounting is a commercial secret and not used for publication, i.e.ЛитератураAdvantages of budgeting.
One of the legal world's effective methods of enterprise control is considered to be budget method of management (budgeting). This method in different variants is used almost by all big and middle enterprises, and for the recent time became popular in small business too.
System of budgets allows the head to appreciate beforehand, effectiveness of management decisions, and properly distribute resources between subdivisions and avoid emergency situations by means of planning and control. And so, system of budgeting combines main functions of management -planning and control.
And for modern enterprise the task of budgeting is to increase effective work of enterprise by:
" Common coordination of all events at the enterprise.
" To bring out risks and decrease their level.
" To rise flexibility and make it adaptable to changes.
Hence, budgeting for enterprise:
" Allows coordinating all work of enterprise.
" Budget analysis allows making correct changes in time.
" Allows updating the process of resource distribution.
" Develop process of communication.
" Serves as a tool for comparison of achieved and wished results.
Above said functions of budgeting are also good sides of budget control of the enterprise.
As it was said , process of budgeting closely connected with accounting control of the enterprise, as it relies on finance and production information, on its completeness and authenticity, and can create and use effective budget methods of enterprise control. Without organized, systematic and controlled system of accounting, process of budgeting can not be done. Consequently, to implement budget method of management, it is necessary to start from accounting system of the enterprise. It is necessary to analyze weak and strong sides of accounting, determine whether the system of accounting is effective and whether information, received by accounting, gives chance to achieve goals and tasks, set by the company. System of accounting is a base for further development and update of activity of any organisation and enterprise.
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