Organizarea Contabilitatii De Gestiune. Essay

7209 words - 29 pages

Organizarea contabilitatii de gestiune si calculatiei costurilor in industria alimentara, depinde de o serie de factori, intre care, mai importanti, pot fi mentionati urmatorii: tehnologia productiei, tipul de productie si modul de organizare a acesteia, structura organizatorica (de productie si conceptie si cea functionala) a unitatii, marimea intreprinderii, continuitatea procesului de productie, gradul de mecanizare si automatizare a productiei.Marimea intreprinderii constituie factorul care determina alegerea principiilor generale de organizare si executare a lucrarilor de contabilitate de gestiune si calculatiei costurilor. S.C. GLINA S.A. este o societate de marime mijlocie ce a dus la organizarea contabilitatii de gestiune si calculatiei costurilor pe baza principiului centralizarii potrivit careia toate lucrarile se executa in cadrul compartimentului de contabilitate care functioneaza la nivelul intreprinderii. Comparativ cu organizarea contabilitatii de gestiune si calculatia costurilor dupa principiul descentralizarii, aplicarea principiului centralizarii are avantajul ca nu necesita un numar mare de personal ca in cazul primului, dar si o serie de dezavantaje legate de simplificarea circuitului documentelor, lucrari de calitate superioara, etc.Structura organizatorica a intreprinderii reprezentata prin structura de productie si conceptie precum si prin structura functionala formeaza cadrul pe care se axeaza organizatoric si functional contabilitatea de gestiune si calculatia costurilor. Structura de productie si conceptie are in vedere divizarea corpului productiv al intreprinderii in sectii si ateliere. Sectiile si atelierele de baza din cadrul S.C. GLINA S.A. precum si cele auxiliare de deservire si anexe constituie in principal subdiviziuni structurale in raport cu care se sectorizeaza atat cheltuielile de productie, cat si productia ce le-a ocazionat. De la aceasta regula se pot intalni abateri in special pentru sectiile auxiliare. In cadrul aparatului administrativ si de conducere cheltuielile se urmaresc cu ajutorul contabilitatii de gestiune si calculatiei costurilor la nivelul intregului sector functional. Datorita faptului ca structura organizatorica a societatii este complexa, numarul calculatiilor de costuri pentru informarea organelor de conducere si pentru optimizarea activitatii desfasurate de unitate este mare.Tipul de productie si modul de organizare al acesteia constituie factori cu implicatii profunde in organizarea contabilitatii de gestiune si calculatiei costurilor. Tipul de productie (de masa) determina metoda de calculatie ce se foloseste in cadrul S.C. GLINA S.A., aceasta fiind metoda globala. Modul de organizare a productiei in flux imprima calculatiei costurilor un caracter periodic.Tehnologia productiei constituie un factor important care determina modul de organizare a contabilitatii de gestiune si calculatiei costurilor. Din punct de vedere tehnologic S.C. GLINA S.A. se incadreaza in categoria...

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