Manažerské účetnictví v Češtině

9 Dub 2013
Submitted by admin

Управленческий учет, контроллингThe process of enterprise management in the United Kingdom, of course, not only here, requires constant monitoring of all incoming and generated information on the status of various processes, objectives and goals, which requires either hard work of many staff in collecting and preparing data for analysis, or construction automated management accounting system (German synonym is controlling).

Unfortunately century of automation and information revolution has shown the weakness of human nature, and in many cases, not given to radical, positive effect of the use of computer technology in the work of human, particularly in the systems of accounting and management.

So what is the intelligent management of the company on the basis of controlling?

This is not a hierarchy of control controlling bodies by supervising organizations for supervision of the performers ...

This is not a system Do for me periodical reports in the specific form from the data that you have to constantly use ...

This is not a network of multiple copying devices and continuous process of printing the document - scroll through the document - destruction of the document...

Instead, it is to create a convenient and efficient system where are employees, their managers, top management, supervisory bodies, shareholders can work with the information generated within the enterprise, in the ordinary routine of employees, without promotional and other activities and use of resources of the enterprise.

Controlling and management accounting is an alternative and a more active approach to use of accounting in the enterprise.

Management accounting is:

  • base of planning and control over the execution of plans for a system of decision-making
  • development, implementation and operation of the process control system
  • periodic (up to hour intervals) examination of financial statements and internal control over the state of the business.

The main objective of the creation of such accounting control system of setting and achieving strategic and tactical objectives. Ideally, the system should be absolutely transparent and should not interfere with the operation of the enterprise as an additional pile of orders, instructions, forms, reports, and other bureaucratic excesses.

The need to create an alternative accounting system for more accurate, fast and flexible operation of the enterprise arose long ago. As soon as the number of processes in the company and the number of employees working for the specific work, do not allows to the manager control them at the same time, it means that such manager missed the main point in his work - the time of the decision on the development and implementation of a system for control over the work of the enterprise. Any enterprise, where the number of employees hired more than 5 people need already think about creating management system based on the financial and economic information on the extent of its reliability and relevance.

What else makes management accounting in addition to common words?

  • universal accounting of revenues and expenditures, including in the context of goods and services, processes, departments, staff, i.e. revenue and cost centres
  • more flexible definition of the cost of production, services and access to operational control fixed and variable costs
  • a clear and rapid determination balances inventories, their movements within and outside the enterprise, the current and future needs of the consumers of these goods and materials
  • operational and effective control of relationships with partners (customers, consumers and suppliers), analysing and forecasting needs
  • ability to obtain any information at any time and at any place without setting the task of preparing specialized reports
  • ability to decide on the basis of current data and in case of deviations instantly identify a problem area and make changes to the activities
  • ability to forecast and plan based on the quality and relevant information

and many other things that will be necessary for enterprise implement a system management accounting and controlling.