Accounting As One Of The Existing Management Functions

Table of contents:

Accounting As One Of The Existing Management Functions
Accounting As One Of The Existing Management Functions

Video: Accounting As One Of The Existing Management Functions

Video: Accounting As One Of The Existing Management Functions
Video: Module 1 - Introduction to Management Accounting - Video 1 2024, April
Anonim

Management science - management, involves the use of many functions that help to solve the final problem - increasing the profitability of the enterprise. In particular, accounting, on the basis of which other functions are carried out, such as, for example, control, monitoring, motivation, can be attributed to the main functions of management.

Accounting as one of the existing management functions
Accounting as one of the existing management functions

Instructions

Step 1

Accounting, carried out both in the short and long term, consists in the identification and structuring of materials, facts and events, both within the entire enterprise and within its structural divisions. The types of accounting that are mandatory in every organization include financial, accounting and tax accounting, as well as management accounting, which helps to keep statistics, analyze it and make optimal management decisions in order to minimize the costs of production and its organization at the enterprise. …

Step 2

In turn, accounting functions include monitoring the availability and expenditure of material and financial resources, rotation of labor resources, time costs and other parameters characteristic of a particular production process. For most enterprises, the main accounting parameters are quantity, quality, time, expense, performers. The use of special software makes it possible not only to take into account all the necessary parameters in real time, but also to monitor them, i.e., to control them with a predetermined sequence in order to determine their changes over time.

Step 3

Such monitoring is the basis for the analysis of management activities at the enterprise, since it allows you to compare the actual results obtained with those that were planned, to make the necessary adjustments in a timely manner. The analysis of all systems that affect the activities of the enterprise allows you to establish the relationship between them and determine how the functioning of each of them affects the activities of the others. It turns out that well-organized accounting, ultimately, increases the accuracy of forecasting and the quality of planning, and also allows you to increase employee motivation.

Step 4

Therefore, when organizing accounting at an enterprise, it is important to observe its basic principles: continuity, comprehensiveness, fixing facts and events at those moments in time when they occur. It is this accounting that will help to obtain the most complete and reliable information about the parameters taken into account and, therefore, to increase the forecasting accuracy - one of the main management tasks. In addition, the results of accounting and monitoring are used to increase the competitiveness of the company's products, which serves as one of the criteria for assessing the effectiveness of its activities, and, therefore, the activities of its entire management system.

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