DEVELOPMENT OF ACCOUNTING POLICY AUDIT METHODOLOGY FOR MANAGEMENT OBJECTIVES

نویسندگان

چکیده

The article states that the process of making effective management decisions is impossible without relevant information, which formed by system accounting and analytical support economic activity on basis adequately, rationally competently policies. In our opinion, there currently no single universal quantitative criterion could determine effectiveness policies enterprise. We believe when conducting an audit policy, it advisable to use special criteria assess already implemented sections policy entity, namely: financial, management, tax, innovation, investment, dividend others. involves determining for its evaluation, proposed divide into two separate groups - a group general indicators are specific each section reflect specifics method policy. Accounting procedures can be successfully applied both within agreed compilation financial information. However, usually, starting point in building always formation evaluation should performed performance audit. It noted simultaneously with test component will correctness implementation. Such was developed presented article. This improve quality efficiency services reduce risk. For business entities, regarding help general, make qualified, adequate decisions, particular, encourage company long-term, development operation.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

The Effects of Audit Methodology on the Development of Auditors’ Knowledge of the Client’s Business

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

متن کامل

Rating, Audit and Accounting

Our paper is a synthesis of the practical achievements of a research programme financed by the Ministry of Education and Research of Romania, focused on auditing by information-based means the financial statements of different business establishments. It is well-known the fact that since the financial auditor is not an employee of the audited company the financialaccounting information is submi...

متن کامل

The origin and development of management accounting

The aim of this anicle is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting thought is categorised into three frameworks namely functional , interpretative and radical (Hopper and Powell 1985). It finds that in respect of the origin of the subject two o...

متن کامل

Knowledge Management Audit - a methodology and case study

The strategic importance of knowledge in today's organisation has been discussed extensively and research has looked at various issues in developing knowledge management systems. Both the characterisation of knowledge and alternate models for understanding the acquisition and use of such knowledge have taken on significant prominence. This is due to the complexities associated with acquiring an...

متن کامل

A Software Development Methodology for Service Management

Software development frameworks typically consist of logical and technological architectural guidelines coupled with methodological guidelines. The lack of a common logical architecture for service management and the range of technological solutions applicable to this area retard the definition of an open development framework for service management. The effectiveness of any common development ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Ìnfrastruktura rinku

سال: 2021

ISSN: ['2519-2868']

DOI: https://doi.org/10.32843/infrastruct62-29