One of the management functions iseconomic accounting. All business transactions must be controlled. This is the secret of success in the management of any economy. Therefore, it is necessary to constantly measure, observe and record all business transactions.
The accounting system includes the processing and transmission of information, monitoring and monitoring of the activities of the economy.
Requirements for economic accounting:
Errors in the process of accounting are allowed, but only small, so as not to lose control over the efficiency of economic activity.
Main types of economic accounting
Accounting is conducted by monitoring production operations, measuring and recording them either orally or in writing. Proceeding from this, the following types of economic accounting are distinguished:
2. Operational or operational-technical.
The listed types of economic accounting have certain characteristics.
Operational accounting is carried out within the framework of a workingplace (in the warehouse, in the department and so on). Therefore, fast data acquisition and brevity are its main components. Operational accounting allows you to monitor transactions during their execution and does not require documentary confirmation of the data. This type of accounting is not intended to cover all economic activities. The information received from the operational accounting can be transferred by fax, orally, by phone, in the form of entries in the journal. Indicators of operational data registration should be correct in order to carry out a general analysis of the activities of economic production.
Statistical accounting is performed both within the framework oforganization, and beyond. With the help of it, social phenomena of life are registered under certain conditions. Statistical records are maintained so that the consequences of the actions can be foreseen. He uses for control any kinds of measuring meters. According to statistical records, one can draw a conclusion about the state of the economy, the population, the prices prevailing in the regional market. Measurers of statistical data fixing: labor, natural and monetary.
Accounting as the main uses a monetary meter. With his help, information about the organization's liabilities, its assets in monetary terms, is provided.
Other types of economic accounting differ from the accounting that it:
1. Has an object that is limited to the scope of organization.
2. Reflects all business operations performed in the organization.
3. Continuous in the reflection of all economic facts.
4. Using a primary or printed document, draws up an economic fact.
5. Expressed in money equivalent.
6. Uses for the processing of data its specific methods (costing, invoices, balance and so on).
For the continuous operation of the organization, production reserves are needed. They are used only once. The production stocks include materials, raw materials, fuel and the like.
Production reserves include:
1. Purchased semi-finished products - processed, but not finished products.
2. The main materials and raw materials are used for the production of the product.
3. Fuel - used as fuel, for technological purposes and for heating.
4. Auxiliary materials - are used to give the products the necessary consumer properties.
5. Spare parts - replace worn out parts of machinery and machinery.
6. Return waste - the remains of materials or raw materials that have lost their consumer properties.
7. Tare materials and containers themselves - are used as packaging and for transportation of products.