The notion of "operational accounting"
Operational accounting is a process in whichthe purpose of constant management is to monitor and record each individual phenomenon of financial and economic activity. With its help, organizations monitor the performance of certain production tasks or operations. The information provided by operational accounting is necessary for the development and adoption of many effective management decisions.
This type of recording is characterized by the speed of obtainingdata. The sources of information can be documents (accounts, contracts, etc.) or information received by e-mail, by fax, and orally.
By keeping an operational record, you can uselabor, natural and monetary meters. At the same time, its main purpose is to monitor the proper expenditure and formation of funds of funds, and the fulfillment of plans. Operational accounting monitors the profitability and profitability of the organization, suppresses waste and mismanagement, checks the timeliness of making payments to the budget for working capital and fixed assets.
The data received during the operational accounting,are very important, because they help improve management in the enterprise. Indeed, in fact, only with the availability of reporting data, it is possible to use the organization's funds in a reasonable and competent manner, to continuously study ways to reduce unproductive expenditures, and to carry out various activities whose main focus is on raising labor productivity and reducing the cost of manufactured products.
Operational accounting is somewhat similar to accounting.The only difference is that only the operations that have already occurred are reflected in the latter, and the first includes the expected events as well. Part of the accounting, which reflects the upcoming events, is called operational planning. Accountants do not concern him, but at the same time, this is a very significant area of the company's accounting activities. The basis for operational planning is the current forecasts, as well as documents that foreshadow the economic events. For example, for a trade department of an enterprise, such documents can be contracts for the delivery or invoices issued by the client. At the same time, the head of the department should coordinate the activities of the organization so that at the time of planned leave of the order all the necessary goods were available. For the financial department, the basis for operational planning may be, for example, bills issued, orders for the payment of benefits, advances, bonuses, etc. At the same time, the work of the rest of the organization should be planned so that the shortage of cash in the company's cash register or in bank accounts is excluded.
Thus, it turns out that operational accountingcovers the most diverse phenomena and at the same time provides various indicators. For example, it is through this type of accounting that data are received on the implementation of the production plan, on the use of equipment and labor, on the observance of supply contracts with buyers, customers and suppliers,
However, the main matter of operational accounting is allproviding the fastest control. That's why the records are mostly recorded as easily as possible, in some cases they are not registered at all, sometimes the information is obtained in the course of direct personal observation. Such an organization of operational accounting makes it possible for management to interfere in the process of economic operations at the time of their implementation.
To conduct operational accounting in an organization is simply necessary, because it allows you to evaluate the results of its activities by comparing actual and planned indicators.