Роль оперативного учета в информационной системе торговых предприятий

Abstract

Currently, operational accounting information on commodity transactions is almost not targeted at internal users and is not able to send management temporary recommandations regard to planning, monitoring and making management decisions. Traditional accounting is not yet able to solve issues related to the volume of sales by types and groups of goods, income received, the level of expenditure of certain types and groups of goods. Therefore, to solve internal tasks of managing a trading enterprise, operational accounting is designed, the main task of which is to provide information useful for making strategic and tactical decisions in the field of forecasting economic activities. In this article will be discussed the role of operative evidence in the informational system of the trade enterprises, and some reports will be proposed, which should provide the necessary information for the management decisions. JEL: M 41