How to establish accounting in production

Accounting at production and other enterprises is an extremely important process on which their profitability and legitimacy of business directly depend. It is necessary to establish it already in the first days of the creation of the company.

You will need

• - accounting documents;

• - accounts;

• - accounting staff.

Instruction manual

1

The choice of accounting at the enterprise should be carried out in accordance with the basic principles of accounting policy, which is a complex set of various organizational measures, including the approval of synthetic and analytical accounting accounts, the regulation of document flow taking into account primary and accounting documents, the determination of the content and scope of reporting, the choice of taxation system, etc..d.

2

Select the form of organization for the accounting company. In this case, one must take into account the size of the enterprise (small, medium or large), its organizational and legal form, production and management features, and available methods of processing financial information. For example, if you have a large enterprise with a large number of subsidiaries, you should choose decentralized accounting, which provides for the creation in each unit of its own accounting department and approval of the chief accountant. The positive side of such accounting is that the accounting apparatus will be located at the place of financial transactions, and this, in turn, will reduce the time of their conduct and will allow to simplify control. As for the negative aspects, in some situations it can be difficult to select a large number of employees with the appropriate qualifications.

3

Install a centralized accounting system if your business is small. In this situation, the company and its branches will carry out operations under the direction of one accountant. There is also the possibility of organizing accounting on a contractual basis. In this case, you will no longer need to find qualified accountants. Also, an additional advantage of centralized accounting is a special concentration of accounting work, in which favorable conditions are created for the use of automated accounting systems.