Документування та його значення для підприємства

Abstract

UK: У статті розглянуто сутність поняття «документ». Визначено місце процесу документування в загальній системі бухгалтерського обліку на підприємстві. Документація є обов'язковою умовою для відображення господарських операцій в обліку. Отримання інформації про господарські процеси має велике значення для управління виробництвом Розкрито вимоги до документування господарських операцій у бухгалтерському об-ліку. Розглянуто шляхи удосконалення документування. EN: The article deals with the essence of the notion of a document. The notion of "document" is multi-valued and depends on which industry and for what purpose it is used. In any sphere of our activity documents are required. The business activity of the enterprises is accompanied by the execution of numerous and diverse operations .. Documentation is a prerequisite to be reflected in the accounting of business operations. Each document has its own content and belongs to a certain type. The place of the documentation process in the general system of accounting at the enterprise is determined. Primary documents, which record the facts of the implementation of business operations, is the basis for the accounting of these operations .. Primary accounting overloaded with excess information system of document circulation and reduces the efficiency of the adoption of managerial decisions. Getting information about business processes is important for managing production. Documents are important for ensuring control over the preservation of property of the economy, rational use of it. Documents are used in the analysis of economic activities, for financial control, audit and documentary, audits. Requirements for documenting business transactions in accounting are disclosed. Primary documents must be drawn up during a business transaction. Each document consists of individual elements - requisites. The ways of documenting improvement are considered. The rational organization of primary accounting ensures complete registration of all economic facts. It is a guarantee of legal proof. Data reliability is a prerequisite for effective enterprise management.