Efficiency of use of current assets can be estimated in turnover coefficient which shows average of turns of means for the corresponding period, and also turn time in days.
The second function is the financial account is a complex synthetic accounting of all means and all means and all economic activity of the enterprise. It includes the analytical account, calculation with suppliers, buyers, other organizations and persons, and also the analytical accounting of financial operations. According to the financial account the profit or a loss of the enterprise comes to light and its financial statements are formed.
In the second case at the enterprise instead of planned advance payment the worker charges a salary for the first half of month on actually production (made works or on actually of time.
For the organization of the accounting of work, development and a salary, for a of the reporting and control of fund of compensation the number of of the enterprise is distributed on two groups: workers and employees. of staff of employees of the enterprise is engaged a human resources department. documents according to the accounting of labor work force and their are orders (order) on reception, dismissal or transfer to other work and on providing holidays. The human resources department gets a card - on the workers and employees accepted for permanent, temporary or seasonal job, and on executives and experts also a personal leaf on registration of personnel. The accounts department of the enterprise on the basis of primary documents opens a card reference or personal account on each worker.
It is necessary to carry to problems, first of all, an overload of system of an of accounting by analytical functions and sharp procedures of control of the accounting subsystems which are especially connected with inventory items and mutual settlements with suppliers and.
- by drawing up in the machine way of leaves "Payroll calculation" for each worker in a month (it is added, withheld and to deliveries on the basis of which the pay-sheet for salary payment is filled in.
The main register used for registration of calculations with and serving, is the pay-sheet. It is the register the account as is formed in a section of each organic number, on, categories of workers and by types of payments and deduction (see Appendices).
Thus, support of the document flow formed of primary documents of various types entered into a database of images, an of their interrelations on these or those key fields or their sets and realization on this basis of systems of inquiries to a database has to be natural base of complex system of an of management to build any set of the derivative documents reports, from the point of view which are no more, than the selections of the data formed of set of that or subsets of primary documents aggregated in a varying degree.
Right choice of the software product and firm developer - the first and defining accounting automation stage. For this purpose the user has to be guided well in classification of accounting programs.
For performance of the first function the chief accountant is obliged to provide appropriate conducting management accounting which is intended for satisfaction of information requirements of the management of this enterprise.
Now. When the set of the enterprises of various forms of ownership is created, it is required more and more accounting workers. As a rule, now at the enterprise account is kept by one expert combining with performance of duties of the chief accountant and accountant as well the cashier's position at which disposal cash are.
Normal conditions - at what workplaces according to tasks dresses, route sheets and other documents completely raw materials, material, semi-finished products, the operative equipment, the tool and adaptations. If these conditions are not satisfied and the worker should spend an extra time for work, to make calculation of this time and its surcharge. for this purpose: a dress for piecework, a leaf on surcharge.
The statistical reporting has to be presented to addresses no later than the date determined for its representation, specified on the form of the reporting. If the organization submitted the reporting, with delay to one days, such delay is considered as violation of terms of submission of the reporting and if the delay in representation made more than one days - as non-presentation of the reporting.