Model of management of calculations with buyers. New approaches in the organization of accounting and internal control
- Ufa State Petroleum Technical University
Abstract
The article describes the model of consumer payment control and the organizational mechanism of its implementation in Bashkirgas. The principles underlying the new accounting system and the stages of its implementation are described, the scheme of information exchange between employees of the company's structural units and the description of primary and other documents for analytical accounting of customer payments are presented. The model makes it possible to integrate accounting and management accounting on the basis of full automation of the process and significant organizational changes, and to improve the internal control system, which contributes to a 2-fold reduction in public debt and improvement of other financial indicators of the company's activity.