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Economic opportunities can be characterized in two ways: - in projection of the property status of the enterprise; - in projection of the financial position of the enterprise. These two aspects of financial and economic activity are closely interrelated - imperfect structuring of property and its low-quality maintenance leads to deterioration of the financial stability of an enterprise, and vice versa. To analyze the financial stability of an enterprise, a number of basic coefficients are used. To a certain extent, they reflect the level of financial stability, but they do not answer the question of the sufficiency of this level. The calculation of these coefficients is carried out according to the planned or real indicators of the balance sheet assets and liabilities.
Literature:
1. Gurbanguly Berdimuhamedov. «State Regulation of Socioeconomic Development of Turkmenistan» - study guide for higher education institutions, Parts I, II, Ashgabat, Turkmen State Publishing Service, 2010
2. «Program of President of Turkmenistan on Socioeconomic Development of the Country in 2019-2025». Ashgabat, Turkmen State Publishing Service, 2019 3. Geldimuhammedova O. & others. «Economic Security» - study guide for higher education institutions, Ashgabat, Turkmen State Publishing Service, 2016 4. «Turkmenistan» newspaper №31 (29957) of 5 February 2021
©Balov G.A., Saryeva L.S., 2023
Orazmyradova Jeren Orazsahedovna,
Lecturer
Bazarbayeva Jeren Begenjovna,
Lecturer
Durdiyev Abdylla Jumageldiyevich,
Lecturer
Myradov Yenish Hangeldiyevich,
Lecturer
The financial and economic secondary vocational school of the Mary velayat
(Ashgabat, Turkmenistan)
MANAGEMENT ACCOUNTING IS THE PROCESS OF PROPORTIONAL CALCULATION
Abstract
The main function of production accounting is to correctly calculate the cost of products and services. Production accounting data are actively used by managers, for example, in order to determine the realizable value of goods, estimate the reserve stock, and calculate profit. Such information is equally received by both internal and external consumers.
Key words:
internal reporting, management accounting, financial accounting.
The preparation of external reporting is an integral part of the sphere of financial reporting fully meeting the basic principles of the standards, while the preparation of internal reporting correlates with an administrative one, that is, to a lesser extent the regulated system. The difference between managerial and financial accounting was established in 1972 during the preparation (by experts of the American National
HAyHHbIM WyPHAfl « IN SITU »
ISSN (p) 2411-7161 / ISSN (e) 2712-9500
№10 / 2023
Accounting Association) of a program for certified accountants. Speaking about the boundaries of production accounting, according to the results of management and production accounting, in other words, cost accounting, it should be noted that there is no clearly expressed differentiation between them. Management accounting is the process of proportional calculation, parameterization, collection, systematization, analysis, dynamics, interpretation and recording of data necessary for the management of any jobs. Its other synonym is the term «internal accounting». The main function of production accounting is to correctly calculate the cost of products and services. Production accounting data are actively used by managers, for example, in order to determine the realizable value of goods, estimate the reserve stock, and calculate profit. Such information is equally received by both internal and external consumers. From this point of view, production accounting, coupled with management accounting, is only an insignificant component of financial accounting. Scheme No. 1. Elements of management accounting Planning and control. The scheme shows the administrative segment of planning and control. CEO Production Process Analytical report (the performance report) Planning is a schematic presentation of pressing problems, modeling of potential results and choice of ways to achieve them. Control is an action that contributes to the implementation of planned decisions, an assessment that provides feedback. To perform these functions, the manager must have access to budget data and performance reports. The budget is a quantitative indicator of the plan, promoting its harmonization and successful implementation. The performer's report is a parameter of the real state of the object. In most cases, it is compiled based on the results of comparative characteristics of budget and financial results. The difference is recognized as dynamics. The report contributes to the flexibility of management, its adaptability to the dynamics of changes. This, in turn, allows the manager to make all his efforts to processes that are really significant in the applied plan, excluding those that are invariably executed from among them. Planning and control processes are extremely similar to each other, in practice it is very difficult to distinguish between them. Managers, as a rule, do not waste time drawing a dividing line between them. In this case, the general parallels between the planning and control processes are considered. In particular, it seems appropriate to replace certain categories and terms here: instead of the concept «administrative planning and control system», use the term «control system», instead of the vague concept «planning and 67 control issues in the field of accounting» - respectively, the concept «control issues» of accounting. Deeply thought-out and detailed plans are relevant, stimulating freedom of action, eliminating the limitations of the manager's maneuverability in the active use of unforeseen opportunities. For these reasons, in a situation where production circumstances require their clear reformatting, the control criteria should in no case force the manager to strictly and unconditionally fulfill the points prescribed in the plan.
The process in this case is a set of decisions or actions leading to the achievement of the intended goal. 3. The external environment is a complex of uncontrolled external factors that can affect production, for example: a railway accident or a mudflow, etc. Overcoming its negative and even dangerous consequences is another matter. Performance accounting provides an assessment for the current moment and for management periods. Feedback shows the impact of a continuous flow of forced operational decisions on the production process. In control systems, feedback is usually based on budget and real indicators. Feedback is applicable for various purposes: for the transformation of activities, decision-making methodology, design, as well as forms of performance reporting. The need for feedback is unconditional, but the imperfection of many control systems is caused not by the weakness of feedback, but directly with the professionalism of managers. The manager is part of the system. Accountants and managers in the context of control should not be limited to a set of technical techniques such as data collection and preparation, but remind themselves that interpersonal relationships within the framework of production are also included in the orbit of their official prerogatives.
Literature:
1. Gurbanguly Berdimuhamedov. «State Regulation of Socioeconomic Development of Turkmenistan» - study guide for higher education institutions, Parts I, II, Ashgabat, Turkmen State Publishing Service, 2010
2. «Program of President of Turkmenistan on Socioeconomic Development of the Country in 2019-2025». Ashgabat, Turkmen State Publishing Service, 2019 3. Geldimuhammedova O. & others. «Economic Security» - study guide for higher education institutions, Ashgabat, Turkmen State Publishing Service, 2016
©Orazmyradova J.O., Bazarbayeva J.B., Durdiyev A.J., Myradov Y.H., 2023
Абдырахманов Гуванч,
Студент.
Аманмаммедова Селби,
Студентка.
Бердиева Гулендам,
Студентка.
Туркменский государственный институт финансов.
Ашхабад, Туркменистан.
СИСТЕМА ФИНАНСОВОГО КОНТРОЛЯ В УПРАВЛЕНИИ ПРЕДПРИЯТИЕМ МАЛОГО БИЗНЕСА:
МЕТОДЫ И ИНСТРУМЕНТЫ РЕАЛИЗАЦИИ
Аннотация
При анализе основных направлений размещения банковских средств активы баланса банка группируются по кассовым операциям, кредитным операциям, вложениям в ценные бумаги и другим операциям и изучаются характеристики каждой из них. При анализе распределения средств по кассовым операциям необходимо изучить остаток средств на депозитном счете «До востребования». Ведь известно, что при размещении средств банка на активных операциях следует учитывать его чистую связь с пассивными операциями. Когда средства принимаются по договору от клиентов на Депозитный счет до востребования, срок погашения обязательства по средствам неизвестен.
Ключевые слова:
Банковское дело, финансы, контроль, деньги, фонды, доходы, расходы, экономика.
Abstract
When analyzing the main directions of placement of bank funds, the assets of the bank's balance sheet are grouped by cash transactions, credit transactions, investments in securities and other operations, and the characteristics of each of them are studied. When analyzing the distribution of funds for cash transactions, it is necessary to study the balance of funds in the "On demand" deposit account. After all, it is known that when placing bank funds in active operations, one should take into account its pure connection with passive operations. When funds are contractually accepted from customers into a Demand Deposit Account, the maturity date of the obligation for the funds is unknown.
Key words:
banking, finance, control, money, funds, income, expenses, economics.
