Методологічні та організаційно-методичні аспекти створення системи фінансового обліку на підприємстві

Abstract

В роботі розглянуті методичні та організаційно-методичні аспекти створення системи фінансового обліку на підприємстві з урахуванням ізоморфного впливу інстутиціонального середовища. Виявлено, що ізоморфні зміни впливають як на нормативну базу обліку, так і на методологію і організацію його здійснення. Запропонований методичний підхід до формування системи фінансового обліку як цілісної соціально-економічної системи на основі функціонального, організаційного, ресурсного та технологічного принципів, а також ряд організаційних заходів з удосконалення системи фінансового обліку на підприємстві. Ключові слова: фінансовий облік, інституціоналізм, ізоморфізм, система, обліковий процес, методологія обліку, організація обліку.

Under the conditions of accounting system reformation there is a special need for improving methodological and methodical and organizational aspects of financial accounting system formation with taking into account both inner enterprise features and an outer institutional environment which has a great influence on methodology and organization of accounting. But the peculiarities of rationalization and improvement of the accounting process from a position of institutionalism in scientific literature have not been observed enough, that determines the expediency of this research. The task posed in the article is to analyze methodological provision of financial accounting from the institutional theory position, and based on that to develop the methodical approach for financial accounting system formation as a holistic socio-economical system. Methodological, methodical and organizational aspects of financial accounting system creation at enterprise taking into account isomorphic influence of institutional environment have been observed in the article. Institutional isomorphism can be forced, regulatory and inherited, and it has an influence on the evolution of both the normative accounting base and its methodology and organization. According to this, the methodical approach for financial accounting system forming as a holistic socio-economical system has been proposed based on functional, organizational, resource and technological principles, which form four main types of structural connections of elements, which form financial accounting system according to specified requirements. At that, the basic requirements for financial accounting system have been analyzed and separated in accordance with the providing mission requirements, requirements for the internal organizational aspects and limit requirements. Besides that, the activities for ensuring the implementation of pointed requirements have been formulated, and for this the priority management function has been extracted, inside of which these requirements are provided. A number of organizational arrangements related to planning, control and motivation have been proposed. Such systematic approach for the allocation of organizational aspects of the financial accounting execution allows the development of a theoretical basis for the organization of financial accounting at enterprises. Keywords: financial accounting, institutionalism, isomorphism, system, an accounting process, the methodology of accounting, the organization of accounting.