Двокритеріальний підхід до оцінювання рівня централізації системи обліку на підприємстві

Abstract

В роботі розглянуті питання оцінки рівня централізації/децентралізації системи обліку на підприємстві. Розглянуті критерії оцінки та визначені параметри, які характеризують ступінь централізації/децентралізації при розподілі функціональних повноважень з виконанні облікових робіт та сфер владних повноважень з організації обліку. Встановлені характеристики централізації, поліцентризму та децентралізації системи обліку на підприємстві. Розроблена методика двокритеріального оцінювання рівня централізації/децентралізації обліку, яка базується на оцінці розподілу між центральною бухгалтерією та підрозділами як облікових процесів, так і повноважень з організації роботи облікового апарату. Ключові слова: облік, організація обліку, централізація, поліцентризм, децентралізація, критерії оцінки, інтегральний показник.

One of the main organizational issues of the creation and improvement of the enterprise accounting system is analysis and optimization of the centralization/decentralization level of accounting. A centralized accounting is considered such an organization of the enterprise accounting process wherein only primary documents are prepared in individual departments, meanwhile in decentralized accounting both synthetic and analytical accounting are conducted and financial statements are prepared in the departments of the enterprise. The aim of this paper is to develop the complex approach to the determination of the centralization/decentralization level of accounting on the basis of integrated assessment that takes into account both the level of centralization/decentralization of accounting processes and centralization/decentralization in the organization of accounting staff. For this purpose, when assessing the centralization/decentralization level of accounting the following should be considered: to what extent the decentralization of accounting processes is accompanied by decentralization of power, that is, how the decision-making in accounting and the evaluation of accounting activities are distributed between departments and central accounting office. Thus, there should be carried out a two-criteria assessment of centralization/decentralization level of accounting. To assess the centralization/decentralization level of accounting processes and of accounting organization for each of the areas of these processes and for decision making regarding the organization of accounting staff work a special scale can be used, the quantitative assessments of which are in unambiguous compliance with certain quality characteristics of functions distribution (according to the first criterion) and power distribution (according to the second criterion) between the central accounting and departments. It is clear that in the conditions of certain enterprise the significance of the influence on the overall assessment of centralization/decentralization levels for functions (accounting process) and power (organization of accounting staff) may be different. Therefore, the integrated indicator for a more objective complex two-criteria assessment of centralization/decentralization level of accounting system has been proposed and the technique of its calculation has been developed. The final evaluation by the results of two-criteria assessment of centralization/decentralization level of accounting processes is carried out using a five-level scale ("centralization – incomplete centralization – polycentrism – incomplete decentralization – decentralization") or a three-level scale ("centralization – polycentrism – decentralization"). The compliance scheme for ranges of calculated values of integral two-criteria indicator and centralization/decentralization levels of accounting system by given scales has been proposed. The resulting assessment will characterize the overall level of centralization/decentralization of accounting system of the enterprise quite completely and objectively. Keywords: accounting, accounting organization, centralization, polycentrism, decentralization, evaluation criteria, integrated indicator.