理论方面的会计和分析,确保财务结果的形成

L. Vasyurenko
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引用次数: 0

摘要

会计和分析系统在采用科学基础的管理决策方面的重要性在外部世界的思想中是迅速变化的,市场统治主体的行为的不重要性本质上是增长的,并在开放的空间中存在。决定业务发展规模和速度的最重要因素是组织正在改变的财务资源结构。这种经济生存能力,在任何运作的组织,取决于选择有效的管理技术,这将节省财政稳定和盈利能力。在这种情况下,管理决策的采用作为一种机智的、战略性的,可以根据可靠的业务信息从必要的分析结,以确保传统的会计制度是不可能的。对有理有据的管理决策的赞扬可以建立在充分的会计和分析保障的基础上。在当前的经济中,金融状况实际上是相同的任意大的信息阵列,这是由广泛的利益相关者在做出投资决策的过程中积极推动的。是否有规范会计清算业务信息编制流程的基本制度。Аccounting和分析安全允许有效地实施管理的主要职能,以了解管理活动的方向,这是受管理实践的义务的类型,以及他们的履行条款。Іt披露,截至目前仓库的财务结果实际上包括指示,作为虚拟结果在会计形式中使用应计制,重估一些资产负债表项目。本文立足于会计报表制度应按实际价值形成有关现金流入(现金)的信息,提供分流量,并根据会计人员的会计估计和专业判断计算会计指标,需要考虑分流量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THEORETICAL ASPECTS OF ACCOUNTING AND ANALYTICAL ENSURING THE FORMATION OF THE FINANCIAL RESULT
The significance of the accounting and analytical system in the adoption of scientifically grounded managerial decisions in the minds of the outer world, which is changing rapidly, the insignificance of the behavior of the ruling subjects of the market is essentially growing and lying in the open space of the oblіkovo. The most important factors that determine the scale and pace of business development are the structure of financial resources, which is being changed by the organization. Such economic viability, in any functioning organization, depends on the choice of efficient management technologies, which will save the financial stability and profitability. In such a situation, the adoption of a managerial decision as a tactful, and strategic nature can be based on reliable operational information from the necessary analytical rosettes, to ensure that the traditional accounting system is impossible. Praise for a well-grounded managerial decision can be based on adequate accounting and analytical security. In the current economy, the financial situation is practically the same arbitrarily large array of information, which is actively promoted by a wide a stake of interested users in the process of making investment decisions. Whether there are basic systems for standardization of the process of preparing accounting vendetta business information. Аccounting and analytical security allows to effectively implement the main functions of management, in order to understand the direction of management activities, which are subject to the types of obligations of management practice, as well as the terms of their performance. Іt was revealed that up to the current warehouse of the financial results actually included indications, as virtual results usage a in the accounting form by the method of accruals, revaluation of some a balance sheet items. It is grounded that the system of accounting form should form information about cash inflows (cash) in terms of real values, provided with penny flows, and accounting indicators calculated on the basis of accounting estimates and professional judgment of an accountant, the need for penny flows to be taken into account.
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