Tổ chức kế toán quản trị tại công ty cổ phần Nước

Tổ chức kế toán quản trị tại công ty cổ phần Nước - Môi trường Bình Dương

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Tác giả: Xuân Thạch Hà, Thị Lan Phương Trần

Ngôn ngữ: vie

Ký hiệu phân loại: 900.6 History, geography, and auxiliary disciplines

Thông tin xuất bản: Tạp chí Công Thương, 2018

Mô tả vật lý: 358-364

Bộ sưu tập: Metadata

ID: 490191

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Chủ đề

In the fast-growing market economy at present, in order to achieve the goal of sustainable economic development, environment protection must go hand in hand. Currently, Binh Duong Water - Environment Joint Stock Company is assigned by Binh Duong Provincial People's Committee to invest, manage and exploit infrastructure projects such as urban clean water supply, collection, transportation and waste treatment. The decision of the administrator at the company is mainly based on the information provided by the financial accounting department, so it does not meet the needs of information of the administrator, making the planning and auditing control and evaluation of the implementation of internal plans is limited, making it difficult to choose decisions. Therefore, accounting management organization is very important and necessary work at present for the development orientation at the Company. This is the research goal that the author wants to address in the article below.Trong nền kinh tế thị trường phát triển nhanh chóng và mạnh mẽ như hiện nay, để thực hiện mục tiêu phát triển kinh tế bền vững thì phải đi đôi với việc bảo vệ môi trường. Hiện nay, Công ty cổ phần Nước - Môi trường Bình Dương được UBND tỉnh Bình Dương giao đầu tư, quản lý và khai thác các công trình hạ tầng như cấp nước sạch đô thị, thu gom vận chuyển và xử lý chất thải. Những quyết định của nhà quản trị tại công ty chủ yếu là dựa vào thông tin do bộ phận kế toán tài chính cung cấp, nên chưa đáp ứng được nhu cầu về thông tin của nhà quản trị, làm cho việc lập kế hoạch, kiểm soát và đánh giá tình hình thực hiện kế hoạch trong nội bộ còn hạn chế, gây khó khăn trong việc lựa chọn quyết định. Vì vậy, tổ chức kế toán quản trị là công việc rất quan trọng và cần thiết hiện nay cho định hướng phát triển tại Công ty. Đây chính là mục tiêu nghiên cứu mà tác giả muốn hướng tới trong bài viết dưới đây.

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