Accounting structure: description and description
The accounting department is asufficiently independent division of any modern company. It can consist of links for various purposes, each of which is designed to perform strictly assigned functions. The purpose of such a systematization is to ensure the effective economic activity of organizations. Traditionally, the entire structure of the accounting department is managed by the chief accountant.
Under his supervision, the employees of the materialand settlement departments, employees of the production and accounting and general divisions, as well as the accounting group for finished goods and currency transactions. This is the most common accounting structure.
The scheme of each such department can relate to one of three types: linear, vertical and combined. Let's consider each of them.
This structure is characteristic oforganizations with a small number of full-time employees. In this case, the number of employees of the department described above does not exceed ten people. Such a structure of accounting follows one basic principle: all employees of the department report to the chief accountant.
A distinctive feature of such a system isconsider the creation of one or more intermediate links. The structure of accounting of this kind implies the existence of sectors, departments, bureaus and groups that are in the office of the chief accountant. With this system of organization, its orders are transferred to senior employees, who, in turn, deliver them to each specific performer. The vertical structure of accounting can be used in large enterprises, as well as in most medium-sized organizations.
The use of systems of this kind allowsdesignate individual units that are considered responsible for a certain closed set of work. Graphically, this accounting structure can be represented as a combination of the first and second types, which were described earlier. It is necessary to note also a distinctive feature - this type of organization of the production process is found only in large enterprises that have a large staff of employees.
It should also describe the possibility ofa special structural unit, called the accounting department. As soon as there are two or more accountants in the organization's documentation, it is necessary to draw up appropriate orders for assigning one of them to the position of chief accountant, as well as forming a structure that will belong to one of the above types. Over time, the chosen system of organization of the production process can be changed and expanded, but the original form of the structural unit under consideration remains approximately the same for each modern company.