Cost Center "Accounting" As an Object of Rationing and Evaluating the Quality of Information

Abstract

In this paper, we propose a set of tools for analyzing the effectiveness of accounting, which is based on the normalization of accounting processes. This study is based on the recommended regulatory documents that allow complex use of a fairly extensive methodological tools for analyzing the effective use of working time and budget of cost centers of financial responsibility, in particular, such a structural division as accounting. The paper analyzes the value of financial accounting, which is responsible for the quality of accounting information provided. Owners always want to save money spent on accounting. As part of this task, we propose a solution to optimize costs by using electronic document management, reallocation and delegation of functions, as well as through an outsourcing system. The issues of rationing the working time of accounting employees, both in Soviet times and at the present stage of economic development, are also disclosed. The methods of rationing used to determine the number and time of accounting processes of accountants are considered. The authors have made a proposal to include in the schedule of document flow the complexity of a specific document to justify the time of the accounting process. Thus, the approach to the use of the proposed tools to assess the accounting burden on accounting through the rationing system makes it possible to ensure quality control of accounting information.