Current lines of research of accounting process structuring in the informational space
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 8, Issue
Abstract
The effective operation of the accounting service depends on the correct justification of Staffing levels. The rational number of accounting officers helps to reduce labor and material expenses, improve work enrichment, eliminate monotony, reduce fatigue and improve performance. The purpose of the article is to determine the hot topics of studying the accounting process organization in space and time.The article consideres the actual lines of research of the accounting process structuring in space and time. An improved methodology for determining the accounting department staffing levels have been proposed, depending on the total labour intensity of the performed accounting works, on the example of calculating the time standard for the compilation of accounting for payroll calculations. The advanced calculating methodology of total number of accounting department depending on the total number of employees and the number of enterprise independent structural units has been proposed based on the changes in the multiplier, that takes into account the specific weight of financial accounting and reporting, performed on ECM. Work function code (professions) itemization 3433 "Accountant": 3433.1 "Senior Accountant", 3433.2 "Leading Accountant" has been proposed. Staffing structure of the accounting department has been built on the basis of author's suggestions. The research of accounting process organization in space and time (calculation of the regulatory number of the accounting service, the construction of the organizational structure of accounting, staffing) allows you to take effective managerial decisions on accounting system cost optimization. The directions for further research in the given field of knowledge are: the development of the apportionment procedure by functional groups of accounting experts, construction of a network model of accounting operations, etc.
Authors and Affiliations
Tetiana Viktorivna Hilorme, Svitlana Ihorivna Drobiazko
Keywords
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