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The administrative account consists of the plan of problems, actions and the purposes for the current and subsequent periods of job of the enterprise, leans against the data financial and book keeping.One more formulation.
The administrative account it process of gathering, the analysis and preparation of the information for the administrative personnel which allows it to see a full picture of activity of the enterprise and to make well-founded administrative decisions.
Serves for management.
In the modern literature the administrative account usually reduce to enterprise resource management, i.e. Stocks of raw materials and the goods, to cost price calculation, movement of raw materials and the goods on a warehouse. For this purpose there are special computer programs of operation of business. It is all correctly. And it is valid, management of the cost price and resources of your enterprise is a huge part of the administrative account. For your personnel the administrative account on it comes to an end. But you as the head should look forward, in the future of your enterprise. You should make planning by means of the data of the administrative account. In it the real destination of the administrative account for the head consists. You should define by means of its data, on what size it is necessary for you to keep the cost price as you will do it, what resources you possess, what problems will be at your organisation in a following period.
Planning make usually for year, half-year, quarter, month. For a month the most exact figures, specific targets are defined. For a year it only the general indicators. But they are a reference point. To be verified with them it is necessary constantly.
The administrative account is comparable with the business plan. Simply business plan is a project, and the administrative account is made on the basis of actual indicators of the last period. Do not neglect the administrative account, do not throw it. It is most difficult of three kinds of the account (financial, accounting and administrative). Financial and accounting accounts, first, operate only with figures, secondly, they work with already last period, with the ready data. The administrative account is directed forward is a planning. It is necessary to understand correctly available figures, to draw conclusions, to make necessary decisions and to put new problems. I not casually write about correct understanding of figures. Even the cost price can be calculated more than one way. The same concerns and expenses: what kinds of expenses to carry to constant costs, what it to variables. It is necessary for you to know logic of reception of figures, whence they undertake. It is difficult. Will be not only correct, but also the erroneous decisions overestimated and the underestimated purposes. Council here only one it study. Other recipes are not present. The main thing that you did it. Otherwise the organisation will develop, as it will turn out. And it can turn out remarkably. Probably, will grow, by leaps and bounds. All the same it is necessary to learn to plan, foresee a situation, correctly to analyze available data and to catch tendencies. Besides there will be a good habit. At deterioration of a state of affairs will help. And that the situation from time to time will worsen, is I to you I guarantee. And life experience says that all good sometime comes to an end. The same occurs to impetuous growth it it too comes to an end. That competitive struggle also begins. Here this good habit also is useful to you. So operate and consider.
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