Organizational Structure of Procurement System for the Purpose of Accounting Integration with Other Functions of Management
Journal: Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences (Vol.27, No. 1)Publication Date: 2015-06-08
Authors : Olga Puhachenko;
Page : 246-255
Keywords : accounting; functions of management; organizational structure; procurement; integration; procurement unit; storage and movement unit; economic sector; stocks;
Abstract
The aim of the article is to develop the organizational structure of procurement system for the purpose of accounting integration with other functions of management. The following schemes have been developed in order to improve the organizational structure of the procurement system for the purpose of accounting integration with other functions of management: organization of compiling orders and specifications of material resources demand; activities related to ensuring the receipt of supplies; organization of the process related to providing industrial and economic activity by material resources for carrying out the production program; procedure of records management of material resources; organization of records management in the Purchases Unit; organization of the process related to placing, preparing for issue and issuing material resources to relevant subdivisions of the company; procedure of records management of material resources received in barns, their movements and issuing to subdivisions, and revealing the state of material resources; organization of operational control in the material resources storage and movement. Under conditions of market relations, accounting becomes more and more important, its boundaries are extended, and its methods are improved. Accounting as a means of planning, monitoring, economic analysis, control, stimulation and generalization of the production process and distribution of material values becomes an important lever of the company's vigorous activity. That's why its integration with other management functions is quite logical and natural.
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