economic accounting company needs if it is engaged in the elaboration of any product.The object of his analysis are the processes occurring in the workplace, and their evaluation is carried out both in qualitative and quantitative manner.Since developing material production, there is a need in the accounting measure of labor and measure of consumption.In general, this process aims to identify deviations from the implementation of these tasks, as well as finding ways to address them.
With regard to the main characteristics, the economic calculation shows the following:
- When carrying out its different variants of measuring instruments, the choice of which is regulated by the purposes and intent of the procedure.
- It includes data that characterize the period for which this analysis is carried out.
- Economic Accounting helps to analyze the real situation in the enterprise.
main tasks and objectives are:
- Carrying out the economic analysis, which relates to a specific subject.
- The evaluation of decision-making and operations.
- Forecasting and develop options for further action.
- Determination of the degree of risk in a particular area.
There are several methods by which carried out economic accounting, and his views are also allocated on the basis of such a classification.Thus, the distinguished accounting, operational and statistical records.It is necessary to explain the essence of each of them.
example, records management - a technology that allows to observe, reflect and control the individual economic and technical operations directly during their meeting.This is done in order to carry out operational management.For example, this type of accounting helps to display a plurality of production processes, in particular, the output of employees to work, registration of transactions carried out during the month, and so on.
statistical accounting business processes carried out in order to study and monitor the mass phenomena and to determine the pattern of their development.As the subject here are not only production processes, but also other social phenomena (the level of labor productivity, the average age of employees, as well as their degree of availability of housing).With regard to the techniques that are used in the statistical treatment, they are strictly specific.Among them is called a summary, grouping technique of averages, and more.
note that the results of operational and statistical records are not allowed to fix on special forms, because when their conduct is not taken into account all production processes.
Accounting economic accounting is carried out for the purpose of reliable, continuous and legally justified analysis of operations in production.It is characterized by:
- regular, complete and consistent reflection of economic operations.
- mandatory documentary evidence of all of the processes and actions taken.
- collation of data in the form of money.
- the use of such methods as the calculation, assessment and accounts.
If we consider the market economy, then they balance economic account is divided into financial and managerial.The first one consists of a set of rules and procedures to ensure the preparation and disclosure of information, consisting of the results of the company in general and its financial condition.
As for management accounting, it is an internal activity.It is held in order to provide managers with the information about the company and its structural divisions.