Accounting as one of the existing management functions

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

Instruction manual

1

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

2

In turn, the accounting function includes 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. Using special software allows not only to take into account all the necessary parameters in real time, but also to monitor them, i.e., to monitor them with a given sequence in order to determine their change in time.

3

Such monitoring is the basis for the analysis of managerial activity at the enterprise, since it allows you to compare the real results obtained with those that were planned, and make the necessary adjustments in time. Analysis of all systems that affect the activities of the enterprise, allows you to establish relationships between them and determine how the functioning of each of them affects the activities of 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.

4

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