How to organize accounting in production
Organization of accounting in your company must be in compliance with the basic accounting policies. It should be considered in two key sections – organizational, technical and methodical. This is a complex of organizational measures, which includes the approval of a plan of accounts for analytical and synthetic accounting, document management accounting source documents and accounting transactions, determining the scope and content of reporting, the selection and organization of tax system.
Another important stage – the choice of form of organization of accounting in the enterprise, which depends on the size of the enterprise (small, medium and large business), its organizational-legal form, characteristics of management and production, the possibility of automated processing of economic information.
Determine the form of accounting. For large enterprises with lots of branches, choose the decentralized accounting when every business unit creates its own accounting Department and works as the chief accountant. This form of accounting is good because the unit of accounting similar to the place of business transaction that reduces the timing and leads to simplification of control. The downside can be considered complexity in the selection of a large number of employees of high qualification.
Centralized accounting is preferable for small organizations. If you want to do without my own books, you can lead him on a contractual basis. The advantage of this form is that you no longer need to search qualified accountants. Furthermore, an additional advantage of the centralized accounting is the concentration of accounting work that allows you to create favorable conditions for the implementation of the automated accounting systems.