Organization of accounting of property of the organization (report)

The results of the work of any enterprise largely depend on the organization of the process of obtaining and processing economic information. The more reliable information about the production, the higher the speed of its production, the more opportunities for management to ensure effective management. The most important indicators about economic life are provided by the accounting records of property and liabilities of the organization. In the course of it, not only processing, but also systematization of disparate information occurs, bringing them into a state suitable for use in making managerial decisions. A key condition for the effectiveness of this work is the correct organization of accounting records of the organization's assets. Let's consider it in detail.

general characteristics

Rational organization of accounting of property of the organization is a system of components and tools aimed at the optimal construction of the process of obtaining reliable, useful, timely information about the operation of the enterprise and ensuring control over the efficiency of the use of production resources. The key elements of the structure include:

1. Chart of accounts.
2. Registers.
3. Primary documentation.
4. Internal reporting.
5. Workflow.
6. Means of process automation.
7. Accounting device.

Process Specificity

Accounting of property of the organization includes:

1. Preparatory activities. It involves the development of the necessary local documentation.
2. Current monitoring, registration, measurement of business transactions.
3. Systematization, grouping of information, ensuring control over the movement of material values of the enterprise and its debts through the reflection of information on the accounts.
4. Accounting, inventory of property, liabilities of the organization. Providing documentation to interested parties (external and internal users) for making managerial decisions.

Practical bases of the accounting of property of the organization

In the process of creating a system for collecting and systematizing economic data, the enterprise is guided by sectoral federal legislation, regulatory acts of the Ministry of Finance and authorized supervisory bodies. The organization of accounting of property of the organization begins with the adoption of accounting policies. It is approved in accordance with the structure of the enterprise, industry affiliation, other features of the work.

Responsible person

Organization of accounting of property of the organization is the responsibility of the head. Accordingly, he is responsible for creating a system for collecting and summarizing information. Depending on the scope of the forthcoming work, the head has the right:

1. Create a special structural unit, which will carry out accounting of property of the organization. The report to the monitoring bodies will also be part of the duties of the department.
2. Approve a full-time position of a specialist.
3. To transfer the corresponding functions of centralized accounting, to a third-party enterprise of the corresponding specialization.
4. Collect and organize the data yourself.

Main directions

Practical bases of accounting of property of the organization provide:

1. Study of instructions, regulations, financial documentation.
2. Establishment of rational relations at production sites with accounting.
3. Determination of the scope and nature of information to be collected and systematized.
4. Rational distribution of work between employees.

In the process of creating a system, qualitative relationships between production units and the financial department should be established. These relationships ensure the timely receipt of the necessary information to monitor and manage the economic activities of the enterprise. Fundamentals of the organization's accounting of assets require the identification of key activities and the nature of the work by determining the state of the responsible department and the distribution of functions among its employees.

Development of plans

The rational distribution of tasks among the employees of the financial unit is the creation of a list of all the operations that must be performed within a month, as well as the establishment of a specific deadline for the implementation of each of them. For this purpose, plans are being developed in accordance with which:

1. Reflect the property of the organization in accounting.
2. Performing checks and audits.
3. To distribute duties and conduct refresher courses.
4. Documents are to be filed and stored.
5. Inventory is conducted.
6. Wiring is done.
7. Generate reporting.

Description of plans

At the enterprise the list of the documentation necessary for the organization of the account of operations should be precisely defined. The plan provides the calculation of the required number of forms. It also provides a list of documents, the forms for which the company develops independently. After this, the workflow schedule is drawn up. The inventory plan includes the timing, order, number of inspections of specific objects, arrears and transactions. They are established in accordance with the specifics of the enterprise. The reporting plan contains information on the calculation period and the period for determining financial results. It also specifies the forms of internal and external documents, the schedule for their compilation and submission. The technical design plan determines the form of accounting to be applied in the company. It gives a detailed description of the system, shows the sequence of all operations. The plan for the organization of work and professional development of employees of the accounting department establishes the staff and structure of the unit. For each post a characteristic is given, training activities are planned, and their schedule is drawn up.

Structural features

The quantitative composition of the unit will depend on the scale of the enterprise, the types of its activities and industry. Of no less importance is the nature, volume and technology of production, the number of other structural divisions in the company, their territorial location, the level of personnel qualifications and so on. At present, in practice, there are three types of accounting organization:

1. Hierarchical (linear). In this case, all employees of the financial unit are subordinate to the chief accountant. This structure, as a rule, is used in small enterprises.
2. Vertical (linear-staff). In this case, intermediate controls are formed. They are headed by senior accountants. This type of structure is used in large and medium-sized firms.
3. Combined (functional).

Centralization

Great importance in the creation of the structure of the accounting system has the adopted procedure for the distribution of activities between specific areas of production. Currently, two types of systems are common: centralized and decentralized. The first involves concentrating analytical and synthetic accounting, reporting, balancing in the main accounts department. In the enterprise subdivisions (in brigades, workshops, sections, departments, etc.), primary collection and systematization of information on the ongoing economic operations is carried out. Information from the documentation is grouped in the relevant statements, production reports and movement of material values. After that, the primary securities are sent to the finance department. Here they are checked and processed. In the relevant registers of accounting records of the organization's property sources, the necessary records are made. The centralization of control over financial activities allows the most rational distribution of tasks among employees, using modern systems of mechanization and automation. Such a system works effectively in small, medium and some large enterprises.

Decentralization

It consists in the fact that the tasks of individual departments include not only the primary accounting of sources of the formation of the organization's property, but also the compilation of information on synthetic and analytical accounts. The same departments make up the balance sheet and other financial documents. After that, the reports are provided to the main accounts department. There they are checked and reduced throughout the enterprise as a whole.

Pros and cons of the model

The main drawback of the decentralized system is disunity of the work of the apparatus, difficulties in applying a single financial policy and the introduction of automation. This, in turn, leads to a rise in the cost of information. Meanwhile, decentralization is necessary with territorial isolation, the variety of types of activities carried out at the enterprise, the introduction of collective forms of labor and payment. Undoubtedly its advantage is the ability to keep records directly at the place of economic operations. The proximity of specialists to the objects of management contributes to the improvement of the analytical, information, control functions of the internal financial system. The managers of the company, in turn, have the opportunity to analyze and assess the status of the production efficiency management scheme, the profit margin received in each division of the company. It follows that the use of decentralization is conditioned by the application of the conceptual provisions of the model of "marginal utility", the "input-output-result" scheme.

Conclusion

At present, in practice, partial decentralization of the accounting system is quite common. It consists in the fact that in the structural subdivisions of the enterprise together with the consolidated documentation the entries are made. In other words, analytical accounting is performed , information is grouped and systematized, however, the generalization of information is limited to the preparation of reports on production operations. Partial decentralization is quite popular in companies where commercial (economic) settlements with divisions are used. At such enterprises modern models of the organization of production, labor activity and its payment are introduced. In general, accounting is of utmost importance to the company. Information allows you to objectively assess the state of assets, the amount of material assets involved in production and being in stock, the amount of arrears to creditors. Systematized, reliable and timely information provides an opportunity to analyze the economic activities of the company, identify the most promising and unprofitable areas of work. Based on the results obtained, management can predict the next steps. For example, if the indicators are high, you can think about expanding the business and opening branches.