Records management - the process by which the purpose of the permanent management is conducted observation and recording of every single phenomenon of financial and economic activity.With the help of organizations provided the control of performance of certain production tasks or operations.Information that provides records management is essential for the development and adoption of many effective management decisions.
this type of accounting inherent speed data acquisition.Sources of information may serve documents (invoices, contracts, etc.) Or information received via e-mail, fax, as well as orally.
Leading records management, you can use the labor, natural and monetary gauges.At the same time its main purpose is to control the proper expenditure of funds and education funds for the implementation of plans.Operational accounting monitors the profitability and the profitability of the organization can stop waste and mismanagement, make checks the timeliness of the budget for the current board and fixed assets.
data obtained in the course of operational records are very important, becausethey contribute to improve the management of the enterprise.It is really only in the presence of the reported data may reasonable and competent use of the organization continued to explore ways of reducing unproductive expenditures, various activities, the main focus of which acts increasing productivity and reducing the cost of production.
Records management is somewhat similar to accounting.The only difference is that in the latter recognized only operation already occurred, and further includes first and expected events.Part of the account, which reflects upcoming events, called operational planning.Accountants do not touch it, but at the same time, it is a very significant area of the accounting of the company.The basis for operational planning are the current projections, as well as documents that portend economic events.For example, the trade department of the enterprise such documents may make contracts for the supply or prescription client accounts.At the same time the head of department should coordinate the activities of the organization, so that at the time of the planned release of the order were in the presence of all necessary products.For the financial department of the basis for operational planning can be, for example, invoices, orders for the payment of benefits, advances, bonuses, etc.In this work the remaining parts of the organization should be designed to lack of funds at the box office of the enterprise or bank account was deleted.
Thus, it turns out that the operative account covers most versatile events and at the same time provides a variety of indicators.For example, it is through this type of accounting provides data on the implementation of the plan of production, the use of equipment and manpower, on compliance of supply contracts with buyers, customers and suppliers, and others.
However, the main business operational accounting - allalso ensure the most speedy control.That is why the accounting data recorded in most cases as easy as possible, in some cases they are not registered, information is sometimes obtained in the course of direct personal observation.This organization of operational accounting allows management the opportunity to intervene in the process of business operations at the time of their implementation.
conduct records management in an organization is necessary, because it allows to evaluate its financial performance by comparing actual and planned figures.
