Consolidated cov ntaub ntawv ntawm tus nqi ntawm ntau lawm: yooj yim sib nrauj thiab cov hau kev

Cov ntaub ntawv no ib txoj kev account ntawm tus nqi ntawm ntau lawm, nws yuav los saib lub ntsab lug, kev faib thiab tsom xam ntawm lub ntau lawm nqi ntaub ntawv. Nyob rau hauv no account cov ntaub ntawv yog grouped los ntawm hom siv, qhov chaw ntawm lawv tsim, tus tsim ntawm qhov chaw, tej khoom ntawm xam. Thaum lub koom haum ntawm tej nyiaj txiag, tshaj tej ntawm, ib qho tseem ceeb algorithm sib liag uas grouping, raws li qhov no qhia lub sij hawm rau phim cov kev tshwm sim.

Yam nyob rau hauv uas yuav suav hais tias ib txoj kev account ntawm tus nqi ntawm ntau lawm, raws li nram no:

• Ua ntej, tus account yuav tsum tau qhia raws li ib tug zus cov ntaub ntawv ntawm tag nrho cov nqi ntawm cov enterprise los yog lub tuam txhab nyob rau hauv zus tau tej cov tiav marketable cov khoom, nyob rau hauv lwm yam lus, raws li ib tug kev theem ntawm cov khiav hauj lwm ntawm summation indices tus nqi ntawm manufacturing cov khoom;
• secondly, raws li ib tug system, vib this los ntawm cov ntaub ntawv aggregation rau cov nqi ntawm ntau lawm ntawm lub enterprise los yog lub tuam txhab raws li ib tug tag nrho.

2 txawv ua txoj kev ris nyob rau hauv kev saib xyuas: semi-tiav lawm thiab bespolufabrikatny. Nyob rau hauv raws li dab tsi txoj kev yog siv, tus nqi ntawm cov khoom, muab los ntawm qhov chaw, raws li sau tseg nyob rau hauv ob txoj kev. Tus thawj nqi yog xam los ntawm cov lus kawg kwv (khoom) manufactured los ntawm sequentially muab cov nqi ntawm nws cov nqaij nyoos daim ntawv mus rau qhov muab kauj ruam. Nyob rau hauv lub thib ob account yog ua nyob rau txhua txhua theem ntawm ntau lawm, nrog nyias xam tiag tiag nqi ntawm txhua tus ntawm cov semi-tiav lawm cov khoom. qhov kawg tus nqi ntawm cov khoom nyob rau hauv no txoj kev yog txiav txim los ntawm summing qhov tseem ceeb pes siv semi-tiav lawm cov khoom ua los ntawm cov enterprise, rau ua thiab los ua ke theem rau yav tom ntej lawm cov nqi. Qhov no kuj muaj xws li kev tswj xyuas thiab accounting cov nqi ntawm ntau lawm.

Qhov no synthesis yog ua rau cov nqi 21, uas yog reflected, piv txwv li, xws yam li tus nqi ntawm nyoos roj hmab, npua hlau, tshuaj raw cov ntaub ntawv, yarns thiab thiaj li tawm, nyob ntawm seb tus raug kev lag luam. Xo ntawm semi-tiav lawm cov khoom, raws li muab los ntawm lub consolidated accounting ntawm nqi, yuav siv sij hawm qhov chaw nyob rau hauv lub hauv paus ntawm cov txib, raws li zoo raws li lwm cov thawj cov ntaub ntawv. Nws sau ua ntaub ntawv kuj thiab lub tom ntej hloov lwm lub tsev ntawm lub semifinished khoom nyob rau hauv lub tom ntej no Rhiav los yog ntau lawm qhov chaw rau lub tom ntej no. zog thiaj tshwm sim nyob rau nqi. Nyob rau hauv tej rooj plaub, raws li cov profile ntawm lub tuam txhab thiab nws cov kev lag luam ua tswv cuab, noj mus rau hauv tus account lub zog ntawm semi-tiav lawm manufactured tam sim no ua nyob rau ntawm daim ntawv teev (kwv yees li) tus nqi rau cov nyiaj. Cov uas ua txawv nyob rau hauv tus nqi them rau qhov nqi koj tshuav sij hawm.

Lub ntsiab feature ntawm semi-tiav lawm version, uas siv ib tug consolidated cov ntaub ntawv ntawm tus nqi ntawm ntau lawm, yog ua kom nws nyob rau hauv lub yav dhau los theem ntawm ntau lawm cov nqi rau cov yam ntxwv subdivisions ntawm lub enterprise los yog lub tuam txhab. Qhov zoo ntawm cov kev xaiv no yog tias:

• Nws tsim nyob rau lub peev xwm los tso saib tus nqi ntawm cov khoom, thiab qhov no, nyob rau hauv lem, tso cai rau ib tug kom sai thiab meej lawm txiav txim nws tus kheej nqi ntawm ntau lawm los zus tau tej cov semi-tiav lawm cov khoom. Qhov no yog tshwj xeeb tshaj yog tseem ceeb cov yog hais tias tus lub tuam txhab implements lub tau ntawm kev ua hauj lwm nyob rau hauv kev kawm (semi) thaum lub sij hawm tsim txoj kev;
• guaranteed zoo tswj lub ntau lawm txheej txheem nyob rau hauv lub cob qhia ntawm lub enterprise thiab nws cov chaw uas tsim cov tib intermediates. Npas-nyob rau hauv cov ntaub ntawv no, tsis tsuas muaj ntaub ntawv nyob rau hauv tus nqi, tab sis kuj muaj peev xwm txiav txim tas nrho cov volume ntawm muaj ntau lawm nyob rau hauv cov departments. Ib tug sib piv ntawm kev muag khoom nyiaj nrog tus nqi ntawm Internal nqi, muab ib lub sij hawm rau kev txhim kho accounting tshwm sim ntawm cov structural units ntawm cov ntaub ntawv;
• ua ib tug systematic kev saib xyuas ntawm nqi, tus xov zog semi uas zoo eliminates (yam tsawg kawg ho thiaj li) cov kev pheej hmoo ntawm tub sab tub nyiag thiab pov tseg;
• zoo heev yooj yim zog rau npe txoj kev nws tus kheej, vim hais tias nws decreases qhov tseem ceeb.

Lub disadvantage ntawm no txoj kev yog hais tias nws yog ib tug kuj niaj hnub ua hauj lwm yuav tsum piecemeal account, ces tus kev faib thiab grouping ntawm indicators los ntawm cov khoom. Nrog rau qhov no coj mus rau hauv tus account tag nrho cov nqi ntawm cov nqi yog kwv yees li ntxiv-mauj yam, thiab nyob rau hauv-cog zog ntawm cov khoom nyob rau hauv accounting ua hauj lwm nyob rau hauv kev kawm tau yog tsis reflected.