Its own accounting service which is headed by. Accounting

The management structure of an organization is understood as an ordered set of specialized functional services and production units, interconnected in the process of justification, development, adoption and implementation management decisions. Within the framework of this structure, the entire management process takes place: the movement of information flows, the adoption of management decisions, in which all personnel participate. The structure is necessary to ensure that all processes occurring in the organization are carried out in a timely and high-quality manner.

The key concepts of the management structure are elements, connections (relationships), levels and authorities. Structure elements controls can be like individual workers, and services that employ specialists performing their functional duties. Relationships between control structure elements are supported by connections, which are divided into vertical and horizontal (linear and functional).

Under accounting service is understood as a structural unit of an organization that performs the functions of collecting, processing and grouping information in the form of consolidated accounting documents, making entries into accounts accounting.

The structure of the accounting service depends on the type of activity, size of the organization, etc.

Accounting service It is the most organized part information support management decisions. This is the only source of supply of documented and systematically supported economic information about actual availability and the use of property and resources of the organization, business processes and results of operations, debt obligations, settlements and claims.

Accounting information allows you to implement the following management functions.

1. Planning. Accounting service is involved: in development long-term plans organization when planning release new products and development of new markets; determining pricing policy in order to make a profit at the lowest production costs; establishment of investment financial policy; drawing up short-term plans and ensuring their interrelation in work individual centers responsibility (production areas); providing managers with reliable information about the financial position of the organization.

2. Control. The accounting service provides information on the results achieved based on comparative analysis actual and planned indicators.

3. Grade. Financial statements generated on the basis of accounting data make it possible to understand whether the assigned tasks were solved and the intended goals were achieved. In addition, accounting is the most important tool control over the safety of the organization’s property, not only indicating shortcomings in the work and ineffective use of its labor, material, technical, and financial resources, but also helping to suppress these negative phenomena thanks to rational organization accounting work.

Go to international standards accounting carried out Russian Federation, involves expanding the functions and powers of the accounting service, its reaching a new qualitative level and the transition from accounting registration of facts economic life to comprehensive production management.

The organization of accounting is understood as a system of conditions and elements for constructing an accounting process in order to obtain reliable and timely information about the economic activities of an enterprise and exercise control over the use of resources and finished products.

The main elements of the system are primary accounting and document flow, inventory, chart of accounts, accounting forms, forms of organizing accounting and computing work, volume and content of reporting.

In accordance with the accounting law, responsibility for organizing accounting and compliance with legislation when performing business transactions are borne by the leaders of the organization.

Depending on the volume of accounting work, they can:

Establish accounting service as a structural unit headed by the chief accountant;

Add an accountant position to the staff;

Transfer the maintenance of accounting records to a specialized organization or a specialist accountant on a contractual basis;

Keep records in person.

In practice, it is extremely rare for a manager to keep records personally. Typically these functions are performed by the accounting department or bookkeeper. In this case, the manager must create the necessary conditions For correct management accounting, ensure compliance with the requirements of the chief accountant for the procedure for registration and presentation of accounting documents and information.

To ensure rational organization of accounting great importance has the development of a plan for its organization. The accounting organization plan consists of the following elements:

Documentation and document flow plan;

Inventory plan;

Chart of accounts and their correspondence;

Reporting plan;

Accounting technology plan;

Work organization plan for an accountant.

The documentation plan specifies a list of documents for recording business transactions and calculates the need for forms. After this, the forms are ordered from a printing house or an application is made for purchase or receipt from higher organizations.

Primary accounting at an enterprise is based on a document flow schedule, which refers to the path that documents take from the moment they are issued to the time they are deposited in the archive. The document flow schedule determines the circle of persons responsible for document execution and indicates the order, place and time of document passage.

The inventory plan determines the procedure, forms and timing of scheduled and unscheduled inventories. The plan is drawn up so that the inventory does not affect normal work enterprises. Deadlines unscheduled inspections should not be known to financially responsible persons.

The reporting plan specifies a list of reporting forms, corresponding reporting periods, deadlines for submitting reports, names and addresses, names of officials receiving reports, methods of submitting reports and names of responsible employees.

The reporting plan consists of two parts. The first part is devoted to reporting provided external users. The second is reporting received from divisions of the enterprise.

In terms of accounting technology, a detailed description of the accounting form that will be used is given. And also instructions on what Computer Engineering, instruments and devices will be used.

In terms of organizing the work of employees, the structure and staff of the accounting department are determined, the job description of each employee is given, activities for advanced training are outlined, and schedules of accounting work are drawn up.

When establishing the structure of the accounting department and the forms of its connections with the divisions of the enterprise, the issue of centralization or decentralization of accounting is resolved.

When centralizing accounting, maintaining synthetic and analytical accounting on primary and summary documents, coming from departments, is maintained in the main accounting department. In the divisions themselves it is carried out initial registration operations.

With the decentralization of accounting, the accounting apparatus is dispersed among the divisions of the enterprise. Synthetic and analytical accounting is carried out there, balances and reports of workshops and departments are compiled. Main accounting department in this case, compiles shop balances and reports, compiles general reports for the organization and controls accounting in departments. Decentralization is allowed only in very large organizations.

The structure of accounting depends on production technology, the volume of accounting work and the availability technical means accounting.

There are three main types of accounting structure:

The first type is linear (hierarchical) accounting.

All accounting employees report directly to the chief accountant.

Applicable in small organizations with an accounting staff of up to 7-9 people.

The second type is vertical (line-staff) accounting.

Intermediate management units are created, headed by senior accountants.

Used in most medium-sized and some large organizations. Usually isolated certain groups employees responsible for accounting a separate type values.

Rice. 2. Vertical structure accounting apparatus.

In addition to the structures listed in the diagram (Fig. 2), in large organizations there are departments for accounting for packaging, fixed assets, Money and calculations, machine processing, summary and analytical groups, etc.

The third type is combined (functional) accounting.

With a combined organization of accounting, special structural units are allocated that perform a closed cycle of work. The rights of the chief accountant in this case are transferred to the heads of accounting departments, who independently manage them within the established competence.

This form of organization is used especially large enterprises and in production associations. In order to distribute work among performers and determine the time for their completion, accounting work schedules are drawn up. Graphs are divided into individual, structural and summary.

In individual charts (or calendar plans) indicates what work must be performed by each employee and the deadline for their completion. The employment of workers is planned both within the working day and for longer periods.

Structural schedules indicate the types and timing of work performed by individual structural divisions accounting and enterprises.

The summary schedule indicates the deadlines for completing individual accounting work for the organization as a whole. It summarizes the entire accounting process. The chief or senior accountant is responsible for implementing the consolidated schedule.

Schedules of accounting work are compiled in the form of tables, which provide notes on the deadlines for completing the work.

Features of the construction of the accounting process as the basis for the formation of the service structure

accounting business. The rational organization of accounting is a system of elements and means for the most optimal construction of the accounting process in order to obtain reliable, timely and relevant (useful) information about the activities of the enterprise for management and monitoring the efficiency of use of production resources.

The main elements and means of the accounting organization system:

1. Working chart of accounts.

2. Accounting registers.

3. Primary accounting documents.

4. Internal accounting reporting.

5. Document flow.

6. Use of mechanization and accounting automation tools.

7. Construction of an accounting apparatus and determination of the functions it performs.

Organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulations Ministry of Finance of the Russian Federation and bodies that federal laws granted the right to regulate accounting, independently forms its own accounting policies based on its structure, industry affiliation and other features of its activities. (According to paragraph 3 of Article 8 and Article 6 of the Law of the Russian Federation “On Accounting”, the organization continuously, from the moment of its registration as legal entity maintains accounting records prior to reorganization or liquidation).

Responsibility for organizing accounting in the organization and compliance with the law when carrying out business operations lies with the head of the organization.

The head of the organization can, depending on the volume of accounting work:

1. Establish an accounting service as a structural unit headed by a chief accountant.

The main prerequisites for the rational organization of accounting are:

studying the organization, regulations and instructions and other regulatory documents on accounting and reporting; establishing the most rational relationship between the organization’s production areas and its accounting department; determination of nature and scope accounting information; rational distribution of labor between employees of the accounting apparatus.

When studying the specifics of the functioning of an organization, it is necessary to establish its legal form, organizational structure and management structure, determine the presence of types of production, types of economic activities, as well as the presence of structural divisions and their territorial location. Organizational and technological features and systems of methods for managing the activities of the organization. All these aspects have a significant impact on the organization and construction of the accounting process, in particular on the choice of the working chart of accounts, other organizational, methodological and technical aspects accounting in the development and adoption accounting policy organizations.

For example, knowledge organizational structure, the structure of auxiliary, main and service industries predetermines the possibility of correct document flow, rational placement of accounting workers and distribution of accounting work volumes between them. Knowledge of technology and production organization allows you to correctly organize cost accounting and product output, in practical activities use the most advanced production methods and systems management accounting production costs, etc.

When organizing accounting an important condition are knowledge by employees of the accounting service of legislative acts and instructional materials regulating accounting and reporting in the Russian Federation. Without knowledge of the generally established rules and principles (options) of organization, methods and techniques of accounting, it is impossible to rationally organize the work of the counting apparatus and correctly reflect business transactions.

When organizing accounting, it is necessary to establish the most rational relationship between production departments and accounting. These relationships should provide necessary information to monitor the progress of reproduction and management processes economic activity organization and its segments.

To determine the volume and nature of accounting information, it is necessary to establish the directions and nature of accounting work (determination of accounting staff and distribution of work among individual accounting employees).

Rational distribution of labor between accounting employees means compiling a list of accounting operations to be performed per month and establishing time standards for each operation by accounting employees. For this purpose, a plan for organizing accounting is developed. It includes:

1. Documentation plan - list necessary documents, document flow schedule.

2. Inventory plan - the order, timing and number of inventories.

3. Reporting plan - determine the calculation period of determination financial results, deadlines for compiling and submitting reports.

4. Plan technical design accounting – the form of accounting is determined.

5. Plan for organizing work and improving the qualifications of accounting employees - determine the staff and the structure of the accounting department, give job description Each employee is scheduled with activities to improve their skills.

6. Plan (draft) of correspondence of accounts of the working chart of accounts.

7. Plan of inspections and audits.

8. Organization of accounting archive.

The rational organization of accounting largely depends on the correct determination of the structure of accounting and the accounting apparatus. Accounting is an independent structural unit of the organization.

The quantitative composition of the accounting department depends on the size of the organization, on the types of activities and their industry affiliation, on the organization and technology of production, on the presence of structural divisions and their territorial location, on the qualifications of accounting workers and automation of accounting work, etc.

The structure of the accounting apparatus depends on the characteristics of each organization. It happens:

1. Linear - all employees report to the chief accountant (small organizations).

2. Vertical - intermediate management units (departments) are created, headed by senior accountants (medium and large organizations). Accounting employees report directly to senior accountants of the relevant departments (management levels). The departments include: calculation, material, accounting of finished products, production and cost calculation; Common department.

3. With a functional (combined) organization of the accounting structure, its special structural divisions (according to responsibility centers and other organizational structures) perform a closed cycle of work. The rights of the chief accountant are transferred to the heads of accounting departments within established competencies(at large enterprises).

Organizational structure of the accounting service in the organization.

In accordance with Art. 6 of the Law “On Accounting”, heads of organizations can, depending on the volume of accounting work:

1. Establish an accounting service as a structural unit headed by a chief accountant.

2. Add an accountant position to the staff.

3. Transfer accounting services on a contractual basis centralized accounting, a specialized organization or a specialist accountant.

4. Maintain accounting records in person.

The number of accounting employees and the number of jobs are determined by the scale of the organization, the number of simultaneously carried out types of business activities and the volume of accounting information in each area.

In an organization that carries out entrepreneurial activity for production of products or dealing trading activities, the accounting service must perform the following operations:

1. Cash registers.

2. Settlements with employees regarding wages.

3. Inventories.

4. Settlements with suppliers and contractors.

5. Settlements with buyers and customers.

6. Calculations with the budget for taxes and fees.

7. Accounting production costs and distribution costs (in trade organizations).

If the volume of work on the site is significant, instead of 1 workplace, a group is created that employs 2 or more workers.

If the organization carries out currency operations, it is advisable to organize a separate workplace, an accountant who will deal exclusively with these transactions. It should be borne in mind that a separate cash desk cannot be created to carry out transactions with cash currency - all transactions with cash must be carried out in one cash desk. In some large organizations (for example, in trading holdings), the position of an accountant-auditor is introduced into the accounting department, who reports directly to the chief accountant. A group for generating reporting (including statistical and tax reporting), as a rule, is not created, since it practically cannot work constantly, but only during the periods of preparation of the annual and interim reporting. Large organizations practice the development and approval of internal administrative document, which determines the scope of work for the preparation of reporting data, the deadlines for completing the work and the person responsible for the implementation for each workplace or group of accounting workers.

If necessary, the position of deputy chief accountant can be added to the accounting staff, through whom the interaction of the chief accountant with employees and groups is carried out. The functions performed by accounting services directly follow from the tasks of the accounting department.

accounting determined by the law “On Accounting”. They consist of:

1. Maintaining accounting records in accordance with the requirements of the current legislation of the Russian Federation.

2. Organization of document flow and exchange of accounting and reporting data in order to provide information necessary for internal and external users of accounting reports to monitor compliance with the legislation of the Russian Federation.

3. Operational and systematic analysis accounting and reporting data in order to identify intra-economic reserves to ensure its financial stability.

In addition, the responsibilities of accounting services include:

1. Control over the correct and economical use of funds, material and labor resources.

2. Ensuring the safety of funds during their receipt, storage and use.

3. Security control material assets in places of storage and operation.

4. Formation of a rational document flow scheme with structural divisions of the organization allocated to a separate balance sheet.

5. Accrual and payment in deadlines remuneration to employees, settlements by employees on other grounds.

6. Timely execution of payments arising in the process of business activities.

7. Timely settlements with tax authorities.

8. Participation in the inventory of property and financial obligations, timely and correct determination of inventory results and their reflection in accounting.

9. Instructing financially responsible persons on issues of accounting and safety of valuables in their custody.

10. Wide Application modern means automation when performing accounting and computing work.

11. Compilation and presentation in in the prescribed manner and in stipulated deadlines accounting and tax reporting.

12. Maintaining an array of regulatory and other documents on accounting and reporting issues that fall within the competence of accounting services.

13. Storage of documents in accordance with the rules for organizing state archival affairs.

Organization internal control In the organisation.

One of essential elements management is internal control. It provides the opportunity to make effective management decisions, as well as their execution. These aspects of internal control are in inextricable unity and dynamic interaction in the cycles of management processes. The functions of internal control often include operational, protective, regulatory, informational, communication and preventive. Latest feature in modern conditions is especially important, since preliminary control prevents unwanted deviations and protects the organization from adverse consequences certain actions. For example, assessing legality and feasibility at the inception stage of operations prevents actions contrary to requirements regulatory documents and the goals of the organization.

In order to better understand the essence of the control system as an important management category, to reveal the mechanism of functioning of the relationships it expresses, to identify the features of its various components, it is necessary to classify it in accordance with various characteristics.

The most important classification aspect of internal control is formal. The choice of form of internal control depends on the complexity of the organizational structure; legal form; types and scale of activities; feasibility of control; attitude of the organization's management to control.

One of the most developed forms of internal control is internal audit.

Organization of internal control in the form internal audit inherent in large and some medium-sized organizations, which are characterized by:

1. Complicated structure of the organization.

2. Numerous branches and subsidiaries.

3. Diversity of activities and the possibility of their cooperation.

4. The desire of governing bodies to obtain sufficiently objective and independent assessment actions of managers at all levels of management.

In addition to purely control tasks, internal auditors can perform economic diagnostics, develop a financial strategy, conduct marketing research, management consulting. Internal auditors also include audit commissions, whose activities are regulated current legislation. Audit commissions are mainly common in joint stock companies, societies with limited liability and production cooperatives.

The classification by type of internal control is also of great importance. The following types of internal control are known:

1. Non-automated.

2. Not fully automated.

3. Fully automated.

Non-automated internal control is carried out directly by its subjects without the use of automatic means. Not fully automated internal control is carried out by its subjects using automatic means of registration, processing, measurement, etc. (for example, quality control production equipment through technology barcoding processed units and parts). Fully automated internal control is carried out entirely within automatic mode under the control of subjects of internal control.

Examples of fully automated internal controls include:

1. Automatically detect and correct computer application program errors.

2. The operation of programs that ensure the selection or listing of those items that do not correspond established criteria(for example, if the amount of purchase invoices is outside the established limits).

3. Operation of anti-virus programs.

4. Software checks type of calculating total amounts to control the correctness of calculations (for example, reconciling the amount of purchase invoices with total amount accounts calculated as a result of another transaction).

5. Software checks for data compliance and provision of information on lack of compliance (for example, comparison of unpaid purchase invoices with records files for goods received, produced by the program before paying the seller's invoice).

6. Operation of control modules corporate systems(for example, modules of the Galaktika system, problem solvers control of product costs, control of budget execution, etc.).

It is advisable to classify internal control according to the importance of the subjects of internal control, from the point of view of their participation in general activities on internal control in the organization. In this aspect, it is advisable to distribute all subjects of internal control into the following levels.

Subjects of internal control of the first level are participants (owners) of the organization who exercise control directly or indirectly (with the help of independent experts, including external auditors).

The responsibilities of second-level internal control subjects do not directly include control, but due to production needs they do control functions(a worker who controls the quality of equipment).

Subjects of internal control of the third level perform control functions for the implementation official duties who are directly assigned to them (employees of the planning and dispatch department, economic planning department, human resources department).

The responsibilities of the subjects of internal control of the fourth level include control and other functions (administrative and managerial personnel, maintenance personnel computer systems, employees of the accounting department, commercial and physical security services).

IN functional responsibilities subjects of internal control of the fifth level include only the implementation of control (employees of the internal audit department and members audit commission, departments of incoming and technical control).

Other important classification characteristics internal control:

Methodological methods of control:

1. General scientific (analysis, deduction, synthesis, etc.)

2. Own empirical (inventory, control measurements works, formal and arithmetic checks)

3. Specific techniques ( economic analysis, economic and mathematical methods, methods of probability theory and mathematical statistics).

Stages of control:

1. Preliminary control.

2. Intermediate control.

3. Final control.

Temporary direction of control:

1. Strategic control.

2. Tactical control.

3. Operational control.

Control data sources:

1. Documentary control.

2. Actual control.

3. Automated control.

Nature of control measures:

1. Scheduled control.

2. Sudden control.

Frequency of control activities:

1. Systematic control.

2. Periodic control.

3. Episodic control.

Completeness of coverage of the control object:

1. Complete control.

2. Not complete control.

Time for control actions:

1. Preliminary control.

2. Current control.

3. Follow-up control.

Organization of an internal control system in general case is influenced by the following factors:

1. Management's attitude towards internal control.

2. External conditions functioning of the organization, its size, organizational structure, scale and types of activities.

3. The number and regional heterogeneity of its location separate divisions or subsidiaries.

4. Strategic guidelines, goals and objectives.

5. Degree of mechanization and computerization of activities.

6. Resource provision.

7. Level of competence of personnel.

Rights, duties and responsibilities of the chief accountant.

The main rights and responsibilities of the chief accountant are determined by Article 7 of the Law “On Accounting

accounting".

Chief Accountant appointed and dismissed by the head of the enterprise.

The chief accountant reports directly to the head of the enterprise and is responsible for the formation of accounting policies, accounting, timely submission complete and reliable financial statements.

The chief accountant ensures compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations. Requirements for a chief accountant documentation business transactions and submission of necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant, cash and settlement documents, financial and credit obligations are considered invalid and should not be enforced.

In case of disagreements between the head of the organization and the chief accountant regarding the implementation of certain business transactions, documents on them can be accepted for execution with written order the head of the organization, who bears full responsibility for the consequences of such operations.

A person with a higher economic education is usually hired for the position of chief accountant; it is advisable that this person be certified as a professional accountant.

The acceptance and delivery of cases upon the appointment and dismissal of the chief accountant are formalized by an act after checking the accounting and reporting.

During the absence of the chief accountant (business trip, vacation, illness), the rights and responsibilities of the chief accountant are transferred to his deputy, and in the absence of the latter - to another official, as announced by order of the organization.

Responsibilities of the chief accountant. The chief accountant is obliged to ensure:

1. Widespread use of modern means of mechanization and automation of accounting work, progressive forms and methods of accounting.

2. Full accounting of incoming funds, inventory and fixed assets, as well as timely reflection in accounting of transactions related to their movement.

3. Reliable accounting of production and distribution costs, execution of cost estimates, sales of products, construction, installation and other works, preparation of economically sound reporting calculations of the cost of products, works, services.

4. Accurate accounting of the results of the organization’s economic and financial activities in accordance with established rules.

5. Correct calculation and timely transfer of payments to the state budget, contributions to state and social insurance; repayment of debts to banks on loans in a timely manner; transfer of funds to funds and reserves.

6. Participation in work legal services on registration of materials on shortages and thefts of funds and inventory items and control over the transfer to in appropriate cases these materials into judicial and investigative authorities, and in the absence of legal services - the direct implementation of these functions.

7. Checking the organization of accounting and reporting in production units, industries and farms allocated to a separate balance sheet,

The management structure of an organization is understood as an ordered set of specialized functional services and production units interconnected in the process of justification, development, adoption and implementation of management decisions.

Within the framework of this structure, the entire management process takes place: the movement of information flows, the adoption of management decisions, in which all personnel participate. The structure is necessary to ensure that all processes occurring in the organization are carried out in a timely and high-quality manner.

The key concepts of the management structure are elements, connections (relationships), levels and authorities. Elements of the management structure can be both individual employees and services that employ specialists performing their functional duties. The relationships between the elements of the management structure are maintained through connections, which are divided into vertical and horizontal (linear and functional).

An accounting service is understood as a structural unit of an organization that performs the functions of collecting, processing and grouping information in the form of consolidated accounting documents and making entries into accounting accounts.

The structure of the accounting service depends on the type of activity, size of the organization, etc. The accounting service is the most organized part of the information support of management decisions. This is the only source of supply of documented and systematically supported economic information

about the actual availability and use of the organization’s property and resources, business processes and results of operations, debt obligations, settlements and claims.

Accounting information allows you to implement the following management functions.

The accounting service participates in: the development of long-term plans for the organization when planning the release of new products and the development of new markets; determining pricing policy in order to make a profit at the lowest production costs; establishing investment and financial policies; drawing up short-term plans and ensuring their interrelation in the work of individual responsibility centers (production areas); providing managers with reliable information about financial situation organizations.

2. Control. The accounting service provides information on achieved results based on a comparative analysis of actual and planned indicators.

3. Evaluation. Formed on the basis of accounting data financial statements allows you to understand whether the assigned tasks were solved and the intended goals were achieved. In addition, accounting is the most important tool for monitoring the safety of the organization’s property, not only indicating shortcomings in the work and ineffective use of its labor, material and technical, financial resources, but also helping to suppress these negative phenomena through the rational organization of accounting work.

The transition to international accounting standards, carried out by the Russian Federation, involves expanding the functions and powers of the accounting service, its reaching a new qualitative level and the transition from accounting registration of economic facts to comprehensive production management.

More on topic 4.1. The place of the accounting service in the organization’s management structure:

1. CHAPTER 4 Accounting service in the management structure of the organization and its status
2. 15.1. ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING SERVICE IN AN ORGANIZATION
3. 24.5. Bank accounting service: structure, functions, planning and organization of work
4. start="2" type="1"> Legal status of the organization’s accounting service
5. Targeted approach to the formation of the structure of personnel management services