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17The scientific heritage No 40 (2019) 23
ОРГАНИЗАЦИЯ УЧЕТА ФИНАНСОВЫХ РЕЗУЛЬТАТОВ СТРОИТЕЛЬНЫХ ПРЕДПРИЯТИЙ:
НАУЧНО-МЕТОДИЧЕСКИЕ ПОДХОДЫ
Павелко О.В.
Доцент кафедры учета и аудита, Национальный университет водного хозяйства и природопользования,
Ровно, Украина к.э.н., доцент
ORGANIZATION OF CONSTRUCTION ENTERPRISES FINANCIAL RESULTS ACCOUNTING: SCIENTIFIC AND METHODICAL APPROACHES
Pavelko O.
Associate Professor of Accounting and Audit Department, National University of Water and Environmental Engineering, Rivne, Ukraine
Ph.D. in Economics, Associate Professor
Аннотация
В статье исследованы научно-методические подходы к идентификации экономической сущности организации бухгалтерского учета. Приведены обьекты организации бухгалтерского учета, рассмотрены принципы организации учета научных мировых школ. Выделены принципы организации бухгалтерского учета финансовых результатов с позиции процессного подхода в строительстве.
Abstract
The article explores the scientific and methodical approaches to the identification of the economic essense of the organization of accounting. Objects of organization of accounting are given, principles of organization of financial results accounting of scientific world schools are considered. The principles of organization of accounting from the position of a process approach in construction are highlighted.
Ключевые слова: учет; строительное предприятие; строительство; финансовые результаты; организация.
Keywords: accounting; construction enterprise; construction; financial results; organization.
The rational organization of construction enterprises financial results accounting which makes the reasonableness and objectivity of the management decisions by forming of complete and reliable accounting information about the financial results of activity, occupies a leading position in the accounting system as a whole. Its effective functioning is largely determined by the existing elements of the organization, which in turn depend on the features of construction.
The analysis of scientific works gives grounds to state that the organization of accounting is:
- object, process, phenomenon, component of organizational function of management (A. Kashayev [1]);
- construction of accounting system; management of accounting personnel (S. Ivakhnenkov [2]);
- purposeful activity of the owner of the enterprise on creation, subsequent use and improvement of the accounting system in order to provide information to internal and external users (F. Butynets [3]);
- an orderly, time-bound set of assets and components, including employees with appropriate professional competence; purposeful activity of the owner of the enterprise on formation in the process of its creation on the basis of the defined purpose of activity of the integrated into the management system of independent structural unit with its functions and tasks for collecting, registration, generalization of the facts of economic life and preparation of reports, implementation of functional control and providing information to users for approval decisions (V. Rozelyuk [4, pp. 160-161]);
- a number of actions of persons entrusted with the implementation of accounting aimed at achieving the goals set before accounting (M. Leontiev [5, p. 58]);
- system of orderly actions for creation of accounting system, including compilation of accounting registers and primary carriers of accounting information, accounting policy of the enterprise, organization of accounting process (M. Karpushenko [6, p. 6]);
- a scientifically sound set of conditions under which the most economical and rational collection, processing and storage of accounting information is carried out in order to promptly control the proper use of property of the enterprise and provide users with impartial financial reporting (T. Slyozko [7, pp. 12-13]) ;
- a set of actions to create a comprehensive accounting system, maintaining and improving its organization, whose operation is aimed at providing information needs of users of accounting information, including the choice of forms of organization and formation of material and information support of the accounting process (V. Len [8, p. 6]);
- system of methods, methods and means that ensure optimal functioning of the enterprise and its further development (V. Sopko, V. Zavgorodniy [9, p. 4]).
Undoubtedly, all the above definitions of the essence of accounting organization have the right to exist, but the most concise and justified seems to be the interpretation of V. Sopko and V. Zavgorodny. In general, the organization involves purposeful debugging, ordering, interaction of elements that are interrelated and functionally interconnected. By means of rational or-
ganization of works, it is possible to improve the processing of accounting information, to ensure the optimal distribution of work among accounting staff. The scientists recognize the subject of accounting organization to be: the technology of accounting process; work of accountants; development and improvement of accounting; organizational, technical, informational and other accounting support [10]; accounting process that needs ordering [7, p. 14]; accounting process; the work
of accounting people; ensuring the accuracy of accounting, control and analysis [6, p. 8]; activity of the owner on creation of the accounting system [4, p. 90]; an accounting system that is regarded as an accounting process and a type of relevant human activity, which, in turn, is in need of security and is in constant development [11].
The objects of accounting organization are shown in fig. 1.
Objects of accounting organization as accounting areas:
— non-ciment assets; stocks; casli; calculations; obligations on promissory notes and credits; income; expenses; fluids; results of the estimate.
Objects of accounting organization in terms of stages of accounting process and its dir ections :
— accounting nomenclature;
— accounting information carriers;
— movement of accounting information carriers
Objects of accounting organization
Objects of accounting organization as a type of activity:
- structure of accounting service apparatus;
- number of employees in the accounting department of tire institution, organization;
- system of communication between departments of accounting service, employees, executors of separate functions concerning accounting process and bookkeeping of rnstitution or organization:
- functional duties of the accounting department headed by its manager;
- time standards for the execution of individual accounting transactions
Objects of accounting organization within the limits of accounting development:
- development of accounting methodology and methodology;
- development of professional qualities and qualification level of employees engaged in accounting work.
Fig. 1. The objects of accounting organization * Compiled by the author: [11].
Thus, prof. S.V. Svirko the object of accounting organization distinguishes in the context of the components of the subject of accounting organization identified by the scientist. The system of accounting is based on the basic starting points, which are the principles of accounting. It is well known that the subject matter is identified by distinguishing accounting items. The objects of accounting organization are traditionally considered to be: individual objects, phenomena or processes that are directed by the organizational activity of the accounting apparatus [7, p. 14]; technology of ac-
counting process; the work of accountants; development and improvement of accounting; organizational, technical, informational and other accounting support [6, p. 8]; nomenclature of accounting process, material carriers of accounting nomenclature, technology of accounting process and provision [9]; accounting nomenclature; media of accounting information; movement of accounting information carriers [11].
The emergence and approval of accounting in ancient times gave rise to the principles of accounting organization, which were formed in different accounting schools: English, German, French (Table 1).
Table 1
Principles of accounting organization according to the teachings of world scientific schools *
№ Name of accounting school Declared principles of accounting organization
1. English accounting school of positivism of the XIX century. The division of labor by which the work of an accountant should be brought to simple manipulations; localization of information, according to which the primary accounting is performed by operatives; competition in control, which involves the comparison of the same fact of economic life according to different registers and documents; bookkeeping efficiency; methodological independence or a plurality of accounting methods; psychological climate, which is the initial assumption of professional dishonesty of the employee.
2. German accounting school of the XIX century. Compliance with the principle of dual accounting; compliance with the requirement - to be constantly "a-jury"; providing instant help; providing full control at any time; error prevention and the ability to easily detect distortions, gaps and errors in the records; free admission of specialization of accounts to any limit; free admission of account regrouping on any grounds; providing at any time information about the status of the enterprise, which should be clearly displayed in a small amount of data; shortening the process of writing and counting to a minimum, without rewriting the same document several times; compliance of all accounting accessories (books, forms, cards) with the requirements of convenience in format, weight, circulation, while maintaining their strength and ability to store.
3. French accounting school of the twentieth century. The principle of mechanization of accounting of time saving, labor saving, reduction of terms of performance of accounting work
* Compiled by the author: [11].
Since the organization of accounting depends on a number of factors (the structure of the economic entity, the legal form, the type of economic activity in which it operates, subordination, number of employees, location, etc.), the principles of accounting should not be equated with the principles of accounting and financial statements. It is believed that in Ukraine for the first time the principles of accounting organization, which confirm its rationality, were formulated by prof. Sopko V.V.
Their distinguishing features in the writings of scientists give reason to state that most often (from five and more repetitions) scientists are guided by such twelve principles as:
1) adaptability (adaptation) implies the adaptability of accounting to the conditions of operation of an entity and its management;
2) continuity determines the systematic, permanent maintenance of functioning of constituent elements of accounting organization;
3) advance mapping requires forecasting the state of the accounting system in the future, since the elements of the system are not stable in dynamics;
4) comprehensiveness outlines the need to take into account the external and internal relationships specific to accounting as a system;
5) dynamism is that accounting as a system should be considered as a set of non-permanent elements (methods of accounting for property, costing, depreciation of assets, etc.);
6) concurrency (concurrency) means the presence and effectiveness of accounting subsystems in the structural units of the entity,
7) proportionality implies a reasonable relationship between the available objects and the means of labor and the workers who use them;
8) accuracy provides steady, purposeful flows of accounting information;
9) systematicness identifies links between elements of the system, the existence of which allows its qualitative development;
10) subordination means the presence of a hierarchy of elements in the accounting organization (for example, warehousing is in the context of materially responsible persons, storage sites, etc.);
11) integrity requires the perception of the system of accounting organization as a holistic, indivisible phenomenon, which is not affected by the known influence of the peculiarities of the constituents of this population;
12) rhythmicity requires agreement between input and output information flow.
Prof. Svirko S.V. [11] divides the principles of accounting into two groups: general and specific, where specific investigates from the standpoint of accounting and the organization of executors, which is well-founded and logical.
However, we consider it appropriate to differentiate the principles of accounting into general and special, taking into account the process approach in the
construction and in the context of other components of accounting organization, such as:
1) providing accounting (regulatory, technical, software, etc.);
2) technology of accounting process (selection and movement of media of accounting information, fixation of information on media, accounting nomenclature);
3) work of accountants (organization of their work, structure, distribution of responsibilities, links between departments of accounting service, etc.);
4) development of accounting (Fig. 2.).
The choice of such elements of accounting organization is conditioned by the change of environment and the presence of management requests of the relevant users, who appear in the conditions of the current
information base of management formed by the accounting system.
M. Abder-Kader, R. Luther (UK researchers) emphasize that the accounting system of an enterprise is an important element of the organizational structure and that there is no single best way of organizing in the current circumstances. Instead, each organizational structure, an important component of which is the accounting system, is formed due to a number of unpredictable external and internal conditions. This statement is the basis of the theory of circumstances, first applied in the 1970 (contingency theory). The factors that influence the organization of accounting are traditionally considered in terms of internal and external.
Fig. 2. Principles of accounting organization by section its components taking into account the process approach in construction *
* Developed by the author.
1) Providing accounting (regulatory, technical, software, etc.);
2) Accounting process technology (selection and movement of accounting information carriers, fixation of information on appropriate media, accounting nomenclature);
3) Work of accountants (organization of their work, structure, distribution of responsibilities, communication between departments of accounting service, etc.);
4) Development of accounting.
Factors of the internal environment include: the size of the enterprise and its organizational structure, enterprise strategy, style of decision-making, construction technology, corporate culture, the ability of staff to study, life cycle stage, external - the level of competition, dependence on customers and customers, the level of uncertainty. It is the size of the enterprise and the organizational structure that directly depends on it, which have a significant influence on the organization
of accounting, which is emphasized by such foreign authors as: M. Abder-Kader and R. Luther, H. Machov-ski, N. Waweru, E. Ulina, K. Moores, L. Gordon, L. Miller D. Miller), J. Smith in his writings.
Large enterprises, as a rule, are characterized by more advanced decentralization, a branched management apparatus, and, consequently, a complicated accounting system. In small enterprises, the manager alone makes management decisions, not delegating them to the heads of structural units, in particular, in terms of planning, organization and control. The information needs of users to obtain relevant information are more consistent, in contrast to the decentralized management system, which necessitates the identification of channels of exchange of information between different management subsystems and between constituent subsystems of the accounting system.
The size of the construction company and its organizational structure influences the volume of input to the accounting system, determines the duration and level of complexity of the process of its processing, which in turn determines the composition and number of accounting staff and the distribution of functional responsibilities between them. Microenterprise entities and microenterprises are characterized by the simplest, most traditional form of accounting organization, since accounting efforts are predominantly aimed at recording business transactions. The larger the construction company is, the process of management, accounting, communications, which entails special requirements for the preparation of reports aimed at meeting the requests of all interested parties is more complex.
Construction company strategy, managerial decision-making style influence the information needs of reporting users and the method of reflecting business transactions in accounting. The technology of the construction process leads to the choice of the method of cost accounting. Corporate culture and ability to study influences the organization of work, the procedure for ensuring the safety of documents, the division of responsibilities among accounting staff, the technique of
accounting procedures, accounting methods of operations.
References
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