[Internal control design in agricultural firms]
2006
Ovsijchiuk, V.Ya.
The monograph outlines the integral control (IC) system as an aggregate consisting of 3 key components: a control toll, accounting and controlling. IC is mainly aimed at efficiency improvement of economical activity. IC objects, production resources, production process, are specified by activities and divisions. IC subjects include a boss, a head of division, accountants as the latter possess all necessary information for planning, accounting and about standards. In its turn the IC system is assessed based on the results of internal audit whose objective is providing optimized decision support. IC is associated with management accounting whose main function is forecasting. It is suggested to determine accountancy centers and account their revenues and expenses within management accounting. Production accounting is highlighted as an information base of IC and suggests cost accounting and costing. The principal guidelines of its improvement are adoption of progressive approaches such as standard cost and direct costing; accounting by cost origins and accountancy centers. The author gives the classification of costing approaches by objects and ways of calculation. IC conclusions and estimates are used for budgeting. On the other hand budget id an initial base for current IC and it should be made up monthly for all divisions except for plant production.
Показать больше [+] Меньше [-]Ключевые слова АГРОВОК
Библиографическая информация
Эту запись предоставил Central Scientific Agricultural Library