Методологические аспекты документооборота в сельскохозяйственных организациях
2010
Selyukov, Yu.N. | Chabatul, V.V., National Academy of Sciences, Minsk (Belarus). Institute of System Studies in Agro - Industrial Complex
One of the major factors of increasing the information value of business accounting and accounting reporting in agricultural enterprises in the modern conditions is an efficient organization of document circulation. Basic element of this system is the accounting documentation combining primary documents, accounting registers and reporting. In course of realized in the conditions of the Republic of Belarus study there were specified definitions of the basic concepts in the system accounting document management in the agrarian sector. There were proposed a unified classification of bookkeeping documents, and also the upgraded list of its obligatory requisites in agricultural organizations. The basic stages of document circulation were defined and an optimal planning schedule of its organization in agriculture was developed.
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