Accounting in the enterprise management system

The article investigates the problem of the origin and development of accounting in economic systems, the role and place of registration at the present stage management of corporate business As with any phenomenon of human activity in accounting arose not because someone wanted it to, it is not "thing in itself", ie, at a certain stage of human development has appeared in such need. It is useful in this regard to consider the need for accounting and reporting in a historical context. If you look at life around us, we note that they are every day doing something, on something work, in short, are the most diverse business activities. When the economy was small (eg, family, vocational), information about it freely placed at the head of one man. All that was necessary to identify, without scheduled recording, and the results of work were known to all. When the development of economic activity has taken a large size, the human memory, no matter how good it is, could not ensure the preservation and compilation of information about the property and business processes. A number of historians believe that the alphabet was originally invented just for accountants, as well as elementary arithmetic, that is, a system of symbols for a quick recording of such information. Accounting originated in antiquity and evolved with the development of economic activities of people. Quite reliably and accurately determined that counting records existed among the Phoenicians, Egyptians, Persians, Hebrews many centuries before our era, and the records were privileged persons special and very important officials. Big accounting development reached in the ancient Roman state, where, according to surviving records, counting records very closely approached the methods of double-entry bookkeeping and accounting balance. However, only after nearly ten centuries, at the dawn of the capitalist economy, was born and took shape in the accounting as it was described by Luca Pacioli and Benedict Kotruli. Mankind has come a long way of searching, before the Italian monk Luca Pacioli (1445-1515) set out the Venetian version of the record-keeping, making no claim to authorship, but considering it the best of all known at the time. One of the most educated men of his time, professor of mathematics at the Universities of Venice, Perugia and Rome, Luca Pacioli hardly imagine that his name will remain for future generations is not due to the work in mathematics, earned him fame in his lifetime, but because of the treatise "On the accounts and records" , placed in the book "The results (sum) of all the arithmetic, geometry, theory of proportions and relations", published in Venice in 1494. Ten years later, in 1504, the treatise was printed in a separate publication. Thus, Luca Pacioli became known to us as the father of accounting. For individual farms, keeping the books was only necessary in order to, as he wrote Kotruli, "things are not turned into chaos and pandemonium in Babylon." Later, with the development of production, as it loses its individual character, the problem of accounting expanded, modified and improved and accounting methods. Accounting, or, in Marx's definition, "keeping the books as a means of control and mental generalization of this process is becoming more necessary than the process takes place in the social scale and loses its purely individual character." Thus, accounting (bookkeeping service) is to provide systematic information (in the form of various reports) necessary for the effective management of the enterprise to the case "did not turn into chaos," and can be obtained by analyzing the reports to make informed management decisions. In other words, accounting is a system that measures, processes and transmits the information necessary for decision making. One of the first causes of the demand for accounting is that the preparation of accounting and accounting information itself plays an important role in the efficient conduct of the business enterprise. For example, the company must pay your bills on their purchased goods and services. Therefore, we need to keep records of such accounts to pay them on time and within the established amounts. Similarly, the company needs to keep track of cash receipts from customers and other debtors. Such knowledge is part of the accounting system. Another reason is due to lines of business. Whereas previously commercial and industrial enterprise could implement a small number of operations of limited duration, the modern enterprise - the structure is much more complex. Most of this company, which operate over a fairly long time and will continue to operate in the foreseeable future. They rarely have the same owner, some belong to the tens and hundreds of shareholders. Often business owners do not participate in the operational management and appoint managers (managers) who are acting on their behalf. For these reasons, it is necessary that companies were reporting that shows how successful their work. Accounting and accounting information on the activities of the company and its property position, represented by different user groups must be complete and accurate. Russian legislation on accounting established uniform legal and methodological basis for the organization and accounting, compilation and reporting. Moreover, by the State regulates conduct so-called accounting (financial) accounting and reporting on this basis of accounting (financial) reporting to interested users. In some countries this is called the official record and in public. The legislation provides that a public company, banks and other institutions are required to publish annual accounts, and individual and quarterly reports. Different groups of users of accounting and accounting information necessary to meet their goals. Enterprise management, information is needed to ensure the effective management of the enterprise and the adoption of effective management and planning decisions. The owners (shareholders) of companies evaluate how well the administration fulfills its function. They need to know how to profitably do business with the company managers and how much profit they can afford to withdraw to meet their needs. Commercial partners are considering accounting and accounting information for another purpose. Suppliers of goods and services necessary to know whether the company can pay its debts, and customers must be confident that the company is a reliable source of supply and it does not threaten collapse. Creditors of the enterprise (banks) need to be sure that the company will be able to pay interest and eventually repay the loan. Tax authorities need the information to determine the amount of taxes to pay the company. Financial analysts and advisors need information for their clients and the public, for example, to advise investors on the purchase of shares, potential suppliers and buyers. Among the external users of accounting and accounting information also includes statistical agencies, regulatory bodies, economic planning, trade unions, public servants and other companies Accounting and accounting information, which is formed in the form of official (public) financial (accounting) reporting a greater or lesser degree satisfies the information needs of these user groups. However, effective enterprise management of this information usually is not enough. For example, accounting (financial) reporting provides information on income, expenses and profits for the whole enterprise, and the structural subdivisions of such information, no, no, and information about sales volumes of certain types of products, goods, works and services to their profitability (profitability) and etc. Enterprise managers need the most complete information for the adoption of certain planning and management decisions. Therefore, along with the official accounting (financial) account, and distinguish between the so-called managerial accounting, which covers all types of accounting information, measured, processed and transmitted for internal use by management. Managerial Accounting extends financial accounting and applied primarily at the internal operations of the company, it is more detailed and thoroughly reflect business transactions. If you keep the official accounting (financial accounting) is regulated by law, then the conduct of management accounting are no regulations or restrictions does not exist, any system which gives the result. Based on the information that is generated management accounting, internal research reports are prepared that are used by management. The contents of these reports may change depending on their purpose and position of the administrator to whom they are intended. In general, accounting at the enterprise must meet the following basic principles: - accounting system should be able to obtain accurate and timely information about the current financial condition of the company - accounting system must be clear (understandable), logical and convenient. The information provided should be clear to all managers and other employees of the enterprise, with no special education - accounting and reporting system should provide the leadership and rank and file employees with useful information needed to effectively manage and achieve the objectives of the enterprise. That is the information in the accounting records must be accurate, relevant, timely and easy to read. References 1. D. Middleton, Accounting and Financial Solutions - M: Audit, UNITY, 1997 - 380s. 2. Financial planning and control: Lane. with English / ed. MA Poukoka and AH Taylor - M.: INFRA-M, 1996 - 315s