Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu (Sep 2017)
Organizational tools for the accounting and analytical subsystem of the functionally advanced management system for special purpose
Abstract
Organizational components of a functional management system for special purposes are discussed in literature, thematic manuals and guidelines. Vet, issues specific to organizational support: are not emphasized there, especially the organization support for the accounting subsystem. The objective of the study is to highlight the essential aspects of the organizational support to the accounting subsystems in the volatile economic environment. The starting point in building up the organizing structure for the accounting and analytical subsystem is scrutinizing the accounting functions in a company. The next problem is identification of the areas where functions' performance can be enhanced. Another important problem is distribution of accounting tasks between the accounting personnel. The accounting function, once implemented, changes not only the methodology but the organization of accounting. The structural components linked with each other and supplied with resources required for accounting functions form the organizing structure of the accounting and analytical subsystem. The main objective of the above organizing structure is distribution of accounting- specific tasks between units and task performers in a way to make the subsystem's operation more effective. This organizing structure differs from the conventional one by nezvly created units, units combined due to centralization of accounting functions, rational specialization of units through improved forms of tasks distribution and networking, changed links of units, changed system of units' subordination. The most important feature of this organizing structure is highly efficient information processing and control, performed by the accepted methodology. Training of accounting staff is of prime importance for the accounting and analytical subsystem. Qualifications of the personnel performing accounting and analytical functions in a company need to be changed in view) of maximizing the efficiency of accounting.
