ORGANIZATION OF MANAGEMENT CONCERSION (KTIQT) In general and CPs in particular, it is very common in enterprises (enterprises) to improve the executive capacity and the effectiveness of the decision making Administration. The article exchanges the experience of some countries around the world in the KRQT organization of the service cost of the enterprise, since then implies the issues set for service businesses. Illustration: Internet source experience Organization of accounting of governance in some countries with the emergence of the world market economy, modern accounting methods to support the performance of enterprises has been used in many commonly water. In particular, the organization of economic expenses in general and the service costs in particular in enterprises are also used in practical practices of enterprises and studies of scholars around the world. In this regard, the author conducts the survey of the use of general expenses and services for service costs in particular in some countries including Germany, Japan and the US - Pioneers in the use of the KTQT methods to improve the performance of enterprises
. Specifically: Germany in Germany, in accounting activities of enterprises, there is always a clear separation given to financial and economic accounting activities. Accordingly, if the financial accounting is considered to be recording, reflecting, synthesizing data, making financial statements, mainly serving the information needs for objects outside the enterprise, Known in the "control" function (according to Krumwiede, KR ,; Sharman, PA. and Vikas, K
, 2004). In the operation of German enterprises and many German-speaking countries, there are always sets Different accounting department (different accounting apparatus) is responsible for financial accounting and "control activities" (according to Sharman, PA, 2003). German enterprises and researchers all attach great importance to "control" activities for enterprises' activities, from which they always pursue and apply the methods of advanced expenses. The family has a developed economy such as Germany, the system of economic organizations that are specially designed to create the most favorable conditions for decision making of enterprises. However, because of this, the volume of economic information provides the administrator before they give the executive decision very large. For German enterprises, to ensure the level of detail in the previous level of such as ITN accounting, they often have very strong integrated information systems, called enterprise resource planning systems. In the 1950s and 1960s, the KTQT system of outstanding and commonly used in Germany was the method to determine the full cost called Vollkostenrechnung. This method adjusts data from financial accounting activities into data on the cost of expenses for the needs of executive decisions of enterprises. However, after that, due to the environment of management activities undergoing a large transition due to increasing competition in the market and production technologies became increasingly complex. In Germany, there are 2 ideas The idea of playing an important role in developing new cost-cost Economic systems includes: (1) Only direct costs are included in product units in a 12-month period; (2) The profit that each product unit is created by taking direct sales minus direct costs
On the basis of the method of determining the full cost of Vollkostenrechnung and the above two ideas, a new cost-effective economic system was born and developed called Grenzplankostenrechnung (GPK). In the first time, the KTQT method costs this cost Mainly applicable to enterprises in the field of manufacturing, while enterprises in the service sector apply less. However, only a while later, the GPK method has been expanded Service sector numbers and have proven benefits for these organizations. The researchers' surveys showed that the accounts agreed that the GPK method helps enterprise managers to reduce the direct costs. According to the time, the systems integrated between financial accounting And KTIQT is developed to implement GPK methods in a better way with lower maintenance costs and utilize the availability of financial accounting data. This brings great benefits to enterprise managers when information about the need for use is available online and can be used in real time. It is also about that time a KTQT organization system High complex costs are also proposed. It is the relative einzelkcosten und deckungsbeitragsrechnunun. Although this method has almost no businesses that fully apply its basic elements but in all accounting syllabus at German university training institutions are spending part of a description Details of this method. A specific feature in the organization of German Cost KTQT systems is information technology that plays an important role in the application of the cost accounting systems including parts. Soft standard, SAP ERP, SAP BW. . Dịch vụ:
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