用于管理目的的会计项目的形式和实质一致性:选择还是必要?

Maria Silvia Avi
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引用次数: 0

摘要

管理者据以做出决策的文件中的会计项目在形式上和实质上的一致性,是以数据为基础做出决策的必要因素,这样才能做出最佳决策,从而最大限度地提高公司效率,实现计划目标。然而,这种一致性并不是公司必须具备的唯一要素。计划行动与实际行动之间的一致性、口头(即使是非正式的)说明与实际操作之间的一致性、公司与工人签订的合同与公司对工人实施的行为之间的一致性、可持续发展报告中说明的内容与公司为保护环境而采取的行动之间的一致性、管理部门开展的活动与隶属于这些管理部门的工人开展的活动之间的一致性,这些都是一致性的例子,除此之外,还需要在综合信息系统使用的项目中实现形式上和实质上的一致性。一致性必须渗透到公司的每一个领域:组织、后勤、会计、生产、商业等。缺乏一致性,即使只是在一个业务领域,也会对业务管理造成严重损害,因为业务管理存在漏洞和不一致,将无法以彻底高效和有效的方式进行,从而无法实现战略计划和年度预算中规划的公司收入、财务和权益目标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Formal and Substantive Coherence of Accounting Items Used for Management Purposes: Option or Necessity?
The formal and substantive coherence of the accounting items in the documents based on which managers' decisions are made identifies a necessary element for decision-making to be based on data that allow the best decisions to be made so that the effect of the company's efficiency is maximized and planned objectives are achieved. However, this coherence is not the only one that must distinguish the company. Coherence between planned and actual actions,coherence between what is verbally, even informally, illustrated and what is carried out at the operational level, coherence between company contracts entered into with workers and company behaviour implemented toward them, coherence between what is indicated in sustainability reporting and the actions carried out by the company in favour of the environment, character in terms of the activities carried out by management and the actions carried out by workers hierarchically subordinate to those managers, are examples of coherence that is in addition to the need for formal and substantive coherence within the items used in the integrated information system. Coherence must permeate every company area: organizational, logistical, accounting, production, commercial, etc. The absence of coherence, even in only one business area, can cause serious harm to business management which, is characterized by gaps and inconsistencies, will not be able to be carried out in a thoroughly efficient and effective manner and, consequently, will not be able to allow the achievement of the company's income, financial and equity objectives planned in the strategic plan and annual budget.
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