UDC 656.7
WAYS OF MODELLING OF OPTIMIZATION OF ELEMENTS OF
SYSTEM OF THE ORGANIZATION OF THE PRIMARY ACCOUNT
The Professor Cherep A.V.
Zaporozhye national university
The Master Yarmosh V. V.
Zaporozhye state engineering academy
Initiating. Methodological base of
research work were general scientific principles and research methods: the
system and structurally functional approaches which have provided revealing of
optimum structure of system of the primary account, the analysis of features and
the properties causing its behaviors, research of the mechanism of its
interaction with Wednesday, the multidimensional characteristic of system. Also
have been used such methods and receptions of scientific knowledge, as the
analysis, synthesis, abstraction, analogy, an induction and deduction. As
methods of empirical research supervision and comparison were applied.
Statement of commitments. The scientific
research will be based on studying and the analysis of acts and the standard
documents regulating auditor activity both defining legal and methodological
bases of the organization and conducting of book keeping in the Ukrainian
state.
Scientific novelty of researches will be
concluded in a substantiation of necessity of research of system of the organization
of the primary account as independent object of audit. Workings out of a
methodological basis of research of this system and an order of ranging of
works during this research. Definitions of following spheres of application of
audit of the primary account: audit SOPU as an integral part at carrying out of
auditor check of the enterprise; as independent service or an integral part of
services accompanying audit (statement and book keeping restoration,
administrative consultation, automation of book keeping, etc.).
Results. As it was marked in the
previous articles [1, 2, 3, 6, 7] the primary account represents a high-grade
component of the book-keeping and administrative account, and it is necessary
to designate it in independent system demanding research with the structure,
the purposes, commitments, and also domestic and external relations.
Accordingly
probably to draw an expedient conclusion construction research at enterprise
SOPU it is the most expedient to begin with the analysis of gathering and
registration of the operative facts which are subject to the primary account as
this element is a reference point of all system of the primary account.
Gathering
and registration of the operative facts in the present work is understood as
the organized aggregate of means and acceptances on perception, measurement and
initial fixing on various carriers of the initial information on economic
operations and other facts of economic activities of the enterprise.
The
most optimum variant of the organization of gathering and information
registration is automatic registration of the registration information on the
operative fact on the data carriers, performed by means of various means of
registration and transmission media and information accumulating. However owing
to the various reasons (shortage of financial resources, the small sizes of the
enterprise, misunderstanding by a management of necessity for introduction of
hi-tech means of gathering and information registration and so forth), it is
far not each modern enterprise possesses so highly effective methods of
gathering and registration of the operative facts of economic activities. And
at many current enterprises the manual or semi mechanized ways of gathering and
registration of the primary information are applied.
At
initial acquaintance with activity of the organization which are subject to
auditor check, and in particular, at acquaintance to system of the primary
account operating at the enterprise, it will be not in the last instance
interesting to auditor to learn, what means are applied at gathering and
registration of the operative facts on various sites and stages of registration
process.
The
following important component SOPU is actually file of the primary registration
documentation. Documenting of the information an indispensable condition for
its inclusion in information resources is performed in an order established by
public authorities, responsible for the clerical duties organization,
standardization of documents and their files, safety of the Ukrainian state.
Primary
registration documents are classified as follows:
Ø
By quantity of the operations reflected in the document: single, are
made separately on each operation; memory, reflect some operations for the
certain period;
Ø
In a drawing up place: domestic, are made in the enterprise; outage, are
made out of the enterprise by the foreign organizations.
Despite variety of
the operative facts which are subject to reflex ion in system of the account,
the basic requirement at creation of primary documents is observance of the
uniform approach at their registration. All primary registration documents
should maintain the full and authentic data, be created in due time and to
correspond to a number of requirements. The basic requirements to registration
of primary registration documents are stated in the Ukrainian legislation
«About accounting in Ukraine» [2, 4, 5] and in Position on conducting
accounting and the book-keeping reporting in Ukraine [2, 3, 7].
The auditor who is
carrying out the analysis of the given subsystem of system of the primary
account, the information on will interest first of all, whether the primary
documentation given to check has a validity which provides observance of the
rules established legislatively and requirements.
Wednesday of
functioning SOPU - is understood as aggregate of the outage and domestic
factors influencing the organization of the primary account. Environment also
is difficult system. Environment can be natural and artificial; economic,
political, legal and so forth one of ways of the analysis of environment and
its influence on system functioning - division of all factors of environment
into two parts: direct and indirect influence. Eight will be lower reconciled
outage and five domestic factors, influencing on SOPU, degree and which
character of influence will be more in detail considered in the further
articles.
THE GENERAL CONCLUSIONS
1. Main objective of
system of the primary account - maintenance of such organization of interaction
of all elements of system of the primary account (see structure SOPU) * at
which at any moment, on a corresponding site of functioning of system, users
had possibility of operative reception of the authentic primary information on
a condition status and traffic of all actives and obligations of the enterprise
both for the past, and for flowing the periods.
2. Structure SOPU is
presented by aggregate of the following interconnected and interdependent
elements (subsystems):
Ø
Gathering and registration of the operative facts which are subject to
the primary account;
Ø
A file of the primary registration documentation;
Ø
The environment of functioning SOPU;
Ø
The organization of work with documents.
THE LIST OF THE USED
LITERATURE
1.
Курис Ю. В., Ярмош В. В., Грицай В.
П., Череп А. В., Ткаченко С. И., Использование первичного учета при проведении
аудиторских проверок потребления энергоресурсов // Фаховий
журнал “Энергетика и
электрификация”. г. Киев, - №12. – 2008. – С. 46-50.
2.
Ярмош В. В., Череп А.
В., Усовершенствование
первичного учета при проведении аудиторских проверок // Сборник международной научно-практической конференции «Science and technologies: a step to the future», - THE CZECH REPUBLIC «praha». – 2009.
3.
Череп А.В. Навчальний посiбник для студ. вузiв - Киев :
Кондор, 2006. - 397 с.
4.
Безруких П. С.
Бухгалтерский учет. - М: Бухгалтерский учет, 1996.-576 с.
5.
Череп А. В. Управління витратами суб'єктів
господарювання / Запорізький національний технічний ун-т. - Х. : ВД
"Інжек", 2006. - (Наукове видання). - Бібліогр.: с. 351-362.
6.
Курис Ю. В., Хейфец Р. Г., Носулько В. Д., Хайтун С. Д., Альтернатива и сущность эволюции энергетического
будущего человечества. //Фаховий журнал “Промышленная электроэнергетика”. г. Киев, - №5. –
2007. – С. 15-21.
7.
Данилевский Ю. А.г
Шапыгузов С. М. и др. Аудит: учебное пособие. - М: ФБК ПРЕСС, 1999,-544 с.;