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Analytical Accounting goals:
The accounting analytical several objectives as accounting geared to moving organizations and limited to the following: A - costing, cost price and the selling price so that the institution can keep pace with market changes and avoid all the factors leading to the loss and this by: 1) Determine the value of inventory using the perpetual inventory stocks. 2) identify and control costs 3) determine the price of the cost 4) determine the selling price of products. B - Determination of bitter worms and take decisions aimed at: as the analytical accounting taught bitter worms at different levels (investment .... etc.) As well as in the light of the accounting results, take appropriate institutions such as the increase in production or reduction of it, or the arrest of this type of production completely decisions. C - monitoring internal activity conditions and analysis of deviations: As analytical accounting that allows for the identification of various costs in each activity levels as well as to determine the cost and activity as a result of price and thus: Internal controls are important and control the internal conditions of exploitation depends on the comparison between the real costs and standard costs. D - determine the value of Mahzonat: by estimating outputs depending on the value of the entries E - to provide the means justify the price: relying on the analysis of production costs, and provide these justifications usually monitors prices in case of increase in prices.
The goal of the preparation
of the budget statement of financial position of the company since the budget is for decision-makers and are thus considered in a simple can be understood by any rational person where it appears assets (company property) and liabilities (foreign Alatzamat on the company) and property rights (internal obligations on the company to its owners) Since the company is legal personality and moral legal financial Fmrkzha looks like a financial center any normal person which is owned by and is committed to doing for others and therefore knowledge of net property (property rights) either flaws confined mainly that some of its items measured at historical cost Fixed Clasol which does not reflect the value of the ground and disadvantages other confined as (some of its clauses) are subject to personal estimates and that's where personal estimates based on human Who makes a mistake, it affects not reflect the real compound such as depreciation of fixed assets and all the benefits and all possible obligations
Considers analytical accounting as one of the branches of accounting that works to implement the principles and foundations and accounting rules in the analysis and recording cost data in order to determine the unit cost of producing and to take advantage of this data to increase productivity sufficiently in the projects and used cost accounting as an effective tool for internal circumference and the outside so called cost accounting in its development.
The analytical and budgetary accounting facilitates the decision-making of any manager by illuminating him on the current situation and the consequences of his choices. It is the privileged instrument of management control.
The analytical and budgetary accounting provides data management that depend on them in the supervision of implementation tasks. It is also necessary as a manaegement tool used to solve the various problems faced by the project management, day after day.
The nature of the information to be collected is particularly based on the size of the company, its activities and its organizational structures.
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