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Accounting reporting system.
Based on comprehensive and accurate information on the state of the company's economic activity, the analysis is carried out by creating an accounting account. Processing this data requires the use of current mechanized and automated tools. It should be noted that in most enterprises, calculation-perforation machines have been widely used in accounting, and sufficiently good systems for solving accounting problems have been developed. However, the emergence of EXMs will allow us to obtain greater opportunities for working with an ever-increasing volume of accounting information, as well as qualitatively new opportunities for complex accounting that encompasses all sectors of production and economic activity.
In this regard, the task of the system consists of keeping operational accounting records with the required analytical and statistical indicators and generating operational data on the economic activity of the management object based on them. From the point of view of data processing technology, most of the problems of accounting can be divided into two classes: the class of problems in which accounting operations make up the majority, and the class of problems that require sufficiently complex computational work to solve.
The problems of the first class are characterized by the fact that it is possible to separate the primary documents, the arrival of funds, the sources of the direction of spending of sums, and their direct use in creating accounting registers.
The problems of the second class are characterized in terms of the availability, operation, materials and labor of the classification operations. The final results of these investigations will be information about sources of income and storage.
In the accounting system, the following issues are resolved: basic costs, material and labor costs and wages, realization of finished products and money and calculation of funds, results of economic activity, financial results, accounting of main and additional production. .
The issue of accounting for fixed assets consists of accounting operations: delivery of fixed assets and their use, depreciation of fixed assets, recovery of fixed assets, transfer of fixed assets, removal of fixed assets from the account.
The issue of materials and materials cost accounting ensures the accounting of materials at gross prices, transportation and processing costs, and reconciliation of each delivered material with material suppliers.
In the conditions of BAS, it is necessary to take into account the following requirements for the technology of material accounting:
- clearly distinguishing the arrival of materials from their departure. For this, it is necessary to divide all documents related to the purchase of materials into two groups - inputs and outputs;
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consumption of materials in several directions in production; in the order of exclusion; It is processed by moving from one place to another in the warehouse.
The issue of accounting for labor and wages is one of the most labor-intensive processes in accounting. For this, the use of small management tools is not enough for the complex automation of the problems to be solved.
The main and auxiliary production accounting issues in the three-way accounting system envisage the transition to a much improved method of accounting for production, a method that allows reflecting the share of each department in the cost of production products; this is especially important in connection with the transfer of trades to the farm account.
A more advanced method of production accounting is based on normative accounting. This method can be used only if the enterprise has developed and established accounting standards based on technical aspects, and accounting standards based on technical aspects make it possible to create a base for organizing normative accounts and calculating product prices. The basis of normative accounting is the normative cost of the item, which is calculated at the beginning of the month, quarter and year according to the norms in force in the enterprise.
The main activity of any industrial enterprise includes three areas: material and technical supply, production and sale of finished products.
Sales and supply processes at the state level - these are one process itself, because the sale of the supplier's own products is the supply of material equipment to consumers.
The management body in the system is the sales service, which includes the entire sales department, a part of the technical control department, the finance department, accounting and other joint departments.
Management objects of the system include warehouses of finished products, transport service and customers to whom the finished product is sent.
The sales management system works as it should. The sales department receives from the planning department the plan for the production of goods and its realization, and prepares the plan of shipment in accordance with the distribution and contracts. Then, according to the plan, according to the plan, according to the product stock in the warehouses and the information about the sent products, according to the demands of the consumers and the demands of the transporters regarding the delivery mode, they give orders from time to time to the transport service about who, when and how many products should be sent. According to these orders, the transport service starts to send products, depending on the availability of finished products, the availability of transport and loading equipment. If the product will be delivered to the customer from the warehouse itself, for example, the product will be loaded into the customer's vehicle, the sales department will send an order directly to the warehouse to ship the product.
The technical control department checks the quality of the shipped product and provides information about its type to the sales department. Based on this information and information about the quantity of the product being shipped, the sales department issues bills to the consumer for the loaded product and receives full bills from them. The finance department controls the shipment and realization of the product based on these schedules, and if necessary, submits a request to the sales department about the change in the shipment of the product.
From the point of view of sales control theory, the control system is a complex discrete system in which the delays in the circuits are variable and the gain coefficients are random.
The reason for the randomness of the amplification coefficients is that the order to send the product (control effect) may not be fulfilled for several days, and, on the contrary, the product may be sent every day, exceeding the average norm by several times.
Due to the fact that the system has encountered many obstacles (non-rhythmic provision of railway transport, change of consumers and changes in their demands, derailment of production, etc.), it is necessary to operatively correct the previously issued orders on the shipment of products.
This complexity of sales management does not allow to study it with the methods of the current theory of automatic management, and not to mention the construction of an automated system of sales management. Therefore, it is the human responsibility to solve systemic problems in BAS.
Let's consider the most important issues of the sales management system.
Product shipment planning issue. This issue consists of minor issues compared to the previous one:
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analysis of the implementation of the plan of product shipment according to the nomenclature - the issues of identifying the reasons for the deviation of the product shipment to consumers and fund owners from the plan are resolved, and measures are developed to prevent this from happening in the future;
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predicting the conditions for the planned period - the possibility of making serious mistakes in planning is reduced. For example, forecasting the demand for each type of manufactured product is done for the purpose of obtaining the product's availability, and forecasting the progress of the product shipment is necessary to make a realistic plan for the shipment of the product;
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forming a portfolio of orders - to control the timely receipt of documents defining the volume and conditions of product shipment and to take measures to obtain missing documents, as well as to agree on the fact that the orders received for the product do not correspond to the fund indicated in the plan, the minimum norms of transit shipment, the production plan of the enterprise in terms of assortment, quantity and deadlines comes to check;
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In order to fulfill Gossnab orders of the system, to determine the possibilities of product realization in the next planned period, solutions are made for the purpose of eliminating possible interruptions in the system's work, and annual and quarterly plans for sending products to consumers are drawn up, and the most rational ways of delivering products to consumers are shown.