In order to manage the processes of production, distribution, circulation and consumption, each organization needs reliable information characterizing these processes. They get it from economic accounting, which is a system of observation, control, processing and transmission of data necessary for operational management and control.
Business accounting is carried out for the purpose of managing the organization, and in it the formation of information about the company's activities occurs in various directions, which actually determine the types of business accounting. Today, Russian business accounting includes operational, statistical, accounting and tax accounting. In turn, accounting includes management and financial accounting.
Operational accounting is used to monitor and control individual facts of the economic life of an organization in order to make operational decisions. As a rule, it is carried out directly in production (in departments, warehouses, workshops, and so on), due to which its information is always limited by the framework of the organization itself. An example of this accounting can be information about the exit of personnel to work, about the operation of equipment (breakdowns, downtime, and so on), data on technological processes, summaries of production, its cost, information on deliveries, shipments, and so on.
Operational accounting data can be obtained by phone and even orally. Consequently, this accounting is characterized by the brevity and speed of obtaining accounting information.
Operational accounting does not require absolute accuracy of indicators, but at the same time, its data should allow correctly assessing the situation in production.
Operational accounting information, as a rule, is used as needed and generally loses its relevance as the process or fact of economic life is completed.
Statistical accounting reflects and summarizes mass phenomena and their patterns, both within the organization itself and outside it.
When observing various mass phenomena occurring in organizations, quantitative and qualitative indicators labor productivity, production volume and others. The results obtained are processed and generalized on the scale of districts, regions, individual industries and the economy as a whole. Statistical information is used by authorities and administrations for making management decisions.
At the same time, primary statistical data and administrative data containing information constituting a state secret, information constituting trade secret, information about taxpayers, about personal data individuals and other information, access to which is limited by federal laws, is provided in accordance with the law Russian Federation about these categories of restricted information.
The next component of business accounting is accounting.
At the same time, accounting means the formation of documented systematized information about objects accounting in accordance with the requirements of Law N 402-FZ, and drawing up accounting (financial) statements on its basis.
The purpose of accounting is to provide all interested users with reliable information about the state of affairs in the company, which they need to make economic decisions.
Such information is reflected in the accounting (financial) statements of the organization, which is compiled on the basis of the data contained in the accounting registers, as well as information determined by federal and industry standards.
Moreover, all accounting items are subject to monetary measurement in the currency of the Russian Federation.
Accounting as a source of information contains two most important Information Systems: external - in the form financial accounting and internal - in the form of management accounting.
Financial accounting is a system for collecting information necessary to compile financial statements: data on the income and expenses of the organization in a breakdown by element, on the size of the receivable and accounts payable, the amount of financial investments, the state of funding sources, and so on. Its conduct is strictly regulated and mandatory for every organization carrying out economic activities. Financial accounting data is used internally by managers at various levels and by external users.
Management accounting is a system established by an organization for collecting, registering, summarizing and presenting information about the economic activities of an organization and its structural divisions for accounting, planning and managing this activity. The management accounting rules are established by the organization itself, taking into account the specifics of activities, the specifics of solving certain management tasks. The main purpose of this accounting is to provide managers, specialists of the organization and their structural divisions with planned, actual and forecast information about the activities of the organization and the external environment to ensure the possibility of making management decisions. The main users of management accounting information can be heads of the organization, heads of structural divisions and specialists.
Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the organization during the reporting (tax) period, as well as providing information to internal and external users to control the correctness of calculation, completeness and timeliness of calculation and payment in tax budget.
Moreover, the organization independently forms its system tax accounting, proceeding from the principle of consistency in the application of tax rules and regulations, which in turn allows the use of such a system consistently from one tax period to another. The procedure for maintaining tax accounting is fixed in accounting policy for tax purposes, after which it is approved by the relevant order (decree) of the head of the company.
Summarizing information
Summarizing information
Generalization of information is the transformation of information about simple private events into information about the presence of some event of a higher level, which manifests itself in private events.
In English: Information generalization
Finam Financial Dictionary.
See what "Information Summarization" is in other dictionaries:
generalization of information- Conversion of information about the presence of a set of simple private events into information about the presence of a certain event of a higher level, into which these private events are included as its separate elements. ... ...
Generalization of information / INFORMATION GENERALIZATION- transformation of information about the presence of a set of simple private events into information about the presence of a certain event of a higher level, into which these particular events are included as its separate elements ... Explanatory dictionary for information society and the new economy
data synthesis- Technological operation, as a result of which new data of a reduced volume is obtained from the initial data. [GOST R 51170 98] Topics quality of service information ... Technical translator's guide
generalization 3.34 generalization: A specific concept modified to be more generalized, used or purposeful, or the act of excluding or modifying details within a specific concept (concept) to obtain a generalization. Note Summarizing ... ...
data synthesis- 3.1.8 data generalization: A technological operation, as a result of which new data of a reduced volume are obtained from the initial data Source: GOST R 51170 98: Quality of service information. Terms and definitions original document ... Dictionary-reference book of terms of normative and technical documentation
GENERALIZATION OF DATA- according to GOST R 51170–98 “Quality of service information. Terms and definitions ", - a technological operation, as a result of which new data of a reduced volume are obtained from the initial data ... Records management and archiving in terms and definitions
GOST R 51170-98: Quality of service information. Terms and Definitions- Terminology GOST R 51170 98: Quality of service information. Terms and definitions original document: 3.2.1 data accuracy: The property of data does not have latent random errors (component of the reliability property) Definitions of the term from ... ... Dictionary-reference book of terms of normative and technical documentation
data processing (data control; data aggregation)- Technological operations elementary acts technological process data processing, allocated in TPPD models for solving problems of quality assurance of service information. The listed types of technological operations of data processing ... ... Technical translator's guide
A theory that studies the laws and methods of measuring, transforming, transferring, using and storing information. In T. and. and her technical. central applications are the concept of the amount of information and its measure. These concepts to a certain extent ... ... Philosophical Encyclopedia
GOST 7.0-99: System of standards for information, librarianship and publishing. Information and library activities, bibliography. Terms and Definitions- Terminology GOST 7.0 99: System of standards for information, librarianship and publishing. Information and library activities, bibliography. Terms and definitions original document: 3.2.2.23. library subscriber: Physical or ... ... Dictionary-reference book of terms of normative and technical documentation
Books
- Bell foundry in Russia in the second half of the 17th - early 20th centuries. Encyclopedia of Foundrymen, Glushetskiy A.A. Russian Empire in the second half of the 18th - early 20th century. ...
- Bell foundry in Russia in the second half of the 17th - early 20th centuries, A. Glushetsky. The publication offered to your attention is the most complete summary of information about people associated with the bell business in the Russian Empire in the second half of the 18th - early 20th centuries. ...
- Technogenetics. New doctrine of matter and life. Fundamental Generalization of Cybernetics by Norbert Wiener and Gabriel Krohn on Knowledge of Humanity in General, Dmitry Motovilov. Based on the anthropocentric understanding of knowledge, it was first solved key problem 21st century sciences - combining the teachings of information and energy. Living structures in non-biological nature have been discovered, ...
There are the following methods for summarizing information on the organization's business operations for the reporting period:
1 Reconciliation of the results of analytical and synthetic accounting. The evidence of the correctness of accounting are:
· Equality of the sum of the balances of analytical accounts opened in the development of a certain synthetic account, and the balances of this synthetic account;
· Equality of the sum of turnovers on debit or credit of the same analytical accounts and turnovers on debit or credit of a synthetic account.
2 Inventory of property and financial obligations of the organization. Inventory is the establishment of the actual availability of funds and their sources, costs incurred, etc. by recalculating balances in kind or by checking accounts. Commissions are created for inventory and audit, which are approved by the head of the organization, orders for the appointment of commissions are created. This information is reflected in the accounting policy of the enterprise.
3 Calculation and availability of taxes.
4 Closing accounts for profit accounting. According to the established order of accounting, during the reporting year, all organizations form financial results their activities on account 99 "Profits and losses". Business transactions reflected on account 99 according to the so-called cumulative principle, i.e. on an accrual basis since the beginning of the year. The final financial result for the reporting period is determined by comparing the credit and debit turnovers on account 99 "Profit and Loss". Thus, the organization carries out the accounting of balance sheet profit during the year on the following account: 99 “Profits and losses”.
5 Ensuring comparability of reported data with indicators for the corresponding period of the previous year.
If the data for the period preceding the reporting period are incomparable with the data for the reporting period, the first of the named data shall be subject to correction based on the rules established by regulatory enactments.
Each adjustment is reflected in the notes to the balance sheet and the income statement along with an indication of its reasons (revaluation of fixed assets, change market value promotions, etc.).
When reviewing the progress of preliminary work before drawing up the annual accounting statements, the correctness and order of carrying out these events is confirmed.
Before compiling the balance sheet, it is necessary to determine the level of materiality of the indicators balance sheet... An indicator is considered material if its non-disclosure could influence economic decisions taken on the basis of the reporting information.
The materiality threshold may be 5%, or even lower.
The formation of the annual balance sheet is necessarily preceded by the following preparatory stages:
· Clarifies the distribution of income and expenses between adjacent reporting periods;
A revaluation (evaluation of the assessment) of property items of the balance sheet - movable and real estate, materials, goods, valuable papers, debts (obligations), etc. The final records of December form the estimated reserves provided for in the accounting policy of the organization or current legislation;
· The final financial result is revealed by summing up all private results, account 99 "Profit and loss" is closed;
· A revolving statement is compiled for the accounts of the General Ledger, covering all corrective, corrective and additional entries;
· In accordance with Art. eleven Federal law"On accounting", an inventory of all balance sheet items is mandatory, after which the balances on the General Ledger accounts are adjusted in full accordance with the results of the inventory.
Revealing discrepancies between the actual presence of property and accounting data during the inventory are reflected on the accounts in the following order.
1 The surplus of property is accounted for (at the market price as of the date of the inventory), and the corresponding amount is included in other income:
Dt count 10 (41.50 ...) - CT subsc. 91-1
2 Lack of property and its damage within the limits of natural loss rates are charged to production costs:
a) the shortage of fixed assets is reflected (by residual value), materials, goods
Dt c. 94 - Ct c. 01 (10.41 ...)
b) the shortage in excess of the norms of natural attrition was attributed to the guilty person
Dt Sat 73-2 - CT m. 94
c) the difference between the book value of missing values and the amount to be recovered from the guilty person is reflected
Dt subsc. 73-2 - Kt 98-4
d) withheld from wages employee (received at the cashier) the amount of material damage
Dt sc. 70 (50) - CT subsc. 73-2
e) the corresponding share of deferred income is included in other income
Dt subsc. 98-4 - CT subsc. 91-1
3 If the guilty persons have not been identified or the court refused to recover losses from them, then losses from shortage of property and damage to it are written off as part of other expenses:
Dt subsc. 91-2 - CT sc. 94
At the end of the reporting period, debit and credit turnovers are calculated for all accounts of the general ledger, for the vast majority of accounts, the final balance is displayed.
For some accounts, for example 60 "Settlements with suppliers and contractors", 62 "Settlements with buyers and customers", 68 "Settlements for taxes and fees", 71 "Settlements with accountable persons", 75 "Settlements with founders", 76 "Settlements with different debtors and creditors ", it is necessary to calculate the expanded balance.
Reflection of the expanded balance in the balance sheet (in the debit asset, in the credit liabilities) is necessary for an objective description of the financial position of the organization.
Mutual repayment of receivables and payables (balancing of the balance) leads to balance falsification.
Accounts 25 "General production costs", 26 " General running costs", 28" Defect in production ", 40" Output of products (works, services), 94 "Shortages and losses from damage to values" are closed monthly, their turnovers for Dt and Kt are necessarily equal, there is no balance.
Accounts 90 "Sales", 91 "Other income and expenses", 99 "Profit and loss" are closed once at the end of the year.
General ledger indicators (turnovers on debit and credit of accounts, balances) are used to prepare financial statements. To ensure the accuracy and completeness of these indicators, you should periodically check the account records.
To check the completeness and correctness of account entries, various techniques are used, which depend on the accounting form used in the organization.
Usually, the check of entries on the accounts of the General Ledger is carried out in the following directions:
· Compare the turnovers for each synthetic account with the results of the documents that served as the basis for the entries;
· Comparison of turnovers and balances or only balances for all accounts of synthetic accounting;
· Reconcile turnovers and balances or only balances for each synthetic account with the corresponding indicators of analytical accounting.
The primary sociological information obtained as a result of empirical research by itself does not allow drawing conclusions about the phenomena and processes under study, or revealing the features and trends of their development. To achieve such a result, it is necessary to analyze, generalize, scientifically comprehend and interpret this primary information.
This multifaceted and challenging work begins with control for the quality of filling in by respondents and / or anchors of the tools used in the study - questionnaires, interview forms, cards, etc. First, the correctness of the answer to each question is checked, including - most importantly - the open ones, Control questions, the answers to which make it possible to establish the degree of the respondent's sincerity and the measure of the adequacy (inadequacy) of his answers to the questions posed. If incorrect answers are found, and their total number reaches 30% in relation to the total amount of questions contained in the questionnaire, such questionnaires are rejected and not sent to the computer for processing. At the same time, more stringent requirements are imposed on the questions that give the socio-demographic characteristics of the respondents (gender, age, social status, education, etc.). If the questionnaire does not contain answers to these questions, it is removed from the general array of documents subject to computer processing.
After the completed questionnaire forms that are not suitable for analysis have been rejected, encoding of the toolkit that is presented for machine processing. Coding- this is such an operation with sociological tools that allows each question and answer (answers) to be assigned a certain code, which is used for computer processing of sociological information.
After the received answers to the questionnaire are coded, the materials obtained in the empirical study are measured. Sociological dimension is a procedure by which objects of research, considered as carriers of certain qualities and relations between them, are expressed in quantitative determinations. The measuring part of the toolkit, with the help of which the measurable social properties of the objects under study, their characteristics and relationships are assessed in certain quantitative indicators, is called scale... With the help of the scale, each object is assigned a certain number, called the scale value of the object.
In sociology, t Scale types:
1.Nominal scale is a scale of names, consisting of a list of qualitative objective characteristics of respondents (gender, nationality, education, social status) or opinions, attitudes, assessments.
An example of such a scale is the list of characteristics of the level of education of the respondents, built in the form of a column:
lower secondaryaverage general
specialized secondary
incomplete higher
2.The more complex is rank scale, which is a ranked distribution of answers in decreasing or increasing order of intensity of the studied feature. The rank (ordinal) scale usually takes the following form:
- the most positive answerA positive response
Neutral answer
Negative answer
Maximum negative answer
Such a scale is used when there is a significant range of opinions, which, however, can be grouped in a certain order. For example, answering the question "How has your financial situation changed over the last year?"
Interval (metric) scale- this is a type of scale in which the size of the differences (intervals) between the ordered manifestations of the studied social object is determined, expressed in certain points or numerical values.
It usually takes the form of a column that starts with the least pronounced feature and increases to the maximum pronounced feature, and this increase is expressed in numerical values spaced from each other at certain intervals (for example, time intervals). It is these scales that are used in determining and ranking work experience: up to 5 years inclusive, 6-10 years, 11-15 years, 16-20 years, 21-30 years, 31-40 years, 41-50 years, over 50 years. It is easy to see that at the beginning of the scale, an interval of 5 years is used, and subsequently - in 10 years.
Along with the scaling of changes in sociological research, when analyzing and summarizing its results, it is used grouping, i.e. the selection of certain groups of signs that are important for understanding the essence of the studied social phenomena, their assessment, identifying the degree of their prevalence, trends in their development. Grouping can be constructed by nominal attribute (nationality, religion, occupation, etc.); on quantitative the attribute when the grouping is carried out by age intervals: 16-17 years old, 18-20 years old, 21-25 years old, 26-30 years old, 31-35 years old, 36-40 years old, 41-50 years old, 51-60 years old, 61 -70 years old, over 70 years old, according to the characteristics when they are distributed by rank scales, for example, by level of education: primary, incomplete secondary, general secondary, specialized secondary, incomplete higher and higher.
Most often, in a sociological study, it is necessary to group the respondents not by one, but by several criteria, in such cases it is used combined grouping because several characteristics are grouped with each other. This type of grouping, in turn, is subdivided into several types. Each of them is used depending on the tasks that need to be solved in the research process. If we study, for example, the musical preferences of various groups of the population, then it is best to group the respondents by age, since the orientations and tastes of young people in the field of music differ sharply from the musical preferences of people of the middle, and even more so - of older generations. Since in this case the entire array of respondents is structured into certain age groups, therefore such a grouping is called structural... When we seek to find out the attitude of respondents to market transformations and privatization of property, then the array of respondents included in the sample is most expediently distributed according to several social types: entrepreneur, farmer, worker, office worker, etc. This grouping is called typological... If in the process of research it is necessary to analyze whether there are relationships between certain characteristics of the selected objects (their content, assessment, etc.), then in this case we are dealing with analytical grouping. Such a grouping is used in cases where, for example, the task is to identify the relationship between the social type of respondents (entrepreneur, employee, pensioner, student) and their assessment of the activities of the president, parliament, etc.
In the process of sociological research, especially if it is of a complex nature, most often a number of group characteristics of respondents are distinguished (by gender, age, education, place of residence, nationality, etc.), therefore, in the process of processing and analyzing the empirical data obtained for each the group is assigned a certain index(n1, n2, n3 - nx), which describes the quantitative composition of this group.
Data in sociology, it is empirical sociological information collected, formalized and structured in the process of research. Formalization is a set of procedures for constructing a sample, access to sociological information, its fixation and measurement. Structuring includes the definition of a list of measurement indicators (they are called variables), as well as a list of objects that need to be surveyed (sample).
The received data is processed using statistics, which is the science of collecting, analyzing and interpreting data characterizing mass phenomena and processes. Statistical analysis is mainly used to study the relationships between the selected variables. In the process of its implementation, distinguish absolute and relative frequency. To present more clearly the features and differences of the named frequencies, we present specific example... In the process held in September 2000. The Institute of Sociology of the National Academy of Sciences of Belarus for a representative sociological survey in all regions of the republic and in Minsk polled 2,453 people. By age, they are characterized as follows:
Table 41.1.
From this diagram, it becomes clear that absolute particularity shows the number of surveyed objects with a certain attribute value (in this case, age). As for relative in particular, it is expressed in a certain percentage of a given age group of the total sample.
Statistical data obtained in the process of mathematical processing of empirical material, as a rule, have a graphical interpretation. It is carried out by building statistical tables, charts, histograms and other graphic pictures. Statistical table is a list of information, numerical data about the objects under study, grouped in certain distribution series according to graphs given in a certain system. In such a table containing the frequencies of the joint occurrence of the values of two features (let us denote them as X and Y) measured in a given set of units of analysis, the rows usually correspond to the values of one of the features, the columns - to the values of the other. The frequency at the intersection of the 1st row and 1st column is the number of respondents with the 1st value for the X attribute and the first value for the Y attribute, at the intersection of the 2nd row and the 2nd column - the next value these variables, etc. Let us show this using the example of the frequency of distribution of respondents in relation to the presidential elections held in 2001 in Belarus (empirical data were obtained in the process of a sociological survey carried out in September 2000).
Table 41.2.
Along with tables, in the process of processing and analyzing sociological data, they are widely used pie charts... The pie chart is most often used to graphically display nominal and ordinal data. An example in this case is a diagram showing the structure of economic crimes in Belarus:
A - malfeasance;
B - counterfeiting;
B - consumer deception;
D - theft of property by theft;
D - petty theft;
E - appropriation of entrusted property;
F - other crimes.
Table 41.3.
In the case when objects that can be differentiated according to dichotomous pairs (by gender, for example) are subjected to sociological analysis, charts in the shape of a pyramid.
For graphical representation of interval series of sociological data, it is usually used bar graph... On the horizontal axis of the histogram (abscissa), the boundaries of the intervals are plotted, from which rectangles are constructed with a height proportional to the distribution density of the corresponding intervals, i.e. proportional to the number of units of the studied population per unit length of the interval. In this case, the frequencies of the trait under study, expressed as a percentage or in fractions, are plotted on the ordinate axis. An illustrative example of a histogram is shown in table 41.4.
Table 41.4. Life expectancy of the population at birth in Belarus.
In the process of analyzing and generalizing the obtained sociological data, it is important to establish whether there is a statistical connection between the calculable features. In the case when, when one variable changes (say, the respondent's work experience), the distribution of another variable (wages) changes, it is assumed that between these variables statistical link exists. If there is no such connection between the selected variables, then they are called statistically independent.
The most effective means of establishing statistical links is contingency table. It is a set of frequencies of joint occurrence of the value of two attributes (let us denote them as X, Y), measured in a given set of units of analysis. To find out the level of satisfaction with the life of young people, for example, a contingency table of two characteristics can be constructed: each row presents a qualitative characteristic (satisfied or not satisfied with life), and in each column - the age characteristics (number of years) of the respondents. In this case, the contingency table will take the following form:
Table 41.5.
To establish a relationship between two quantitative variables, linear correlation analysis... Correlation is a relationship between numerical random variables that is not strictly functional. In contrast to functional dependence, correlation is usually applied when at least one of the quantities depends not only on the other, but also on a number of random factors. The relationship between two variables is called linear if the values of one feature change (decrease or increase), on average, proportionally increased to the value of the other. The linear correlation model is described by the equation
y = hx + a. At the same time, the correlation of the two variables does not imply a causal relationship between them.
The most widely used measure of correlation is linear correlation coefficient Pearson. This factor, denoted by the letter r, is calculated using the following formula:
This coefficient ranges from -1 to +1. A value of zero indicates no linear relationship. The closer the value is to +1, the stronger the positive relationship between the variables. If the value approaches -1, this indicates a close negative relationship between the indicators.
Along with the correlation, in the process of generalizing sociological data, it is widely used factor analysis... Its essence and significance is expressed in the fact that it allows one to present in a compact form generalized information about the structure of connections between the observed features of the studied social object on the basis of highlighting some hidden, not directly observable factors. Most often, it is used to interpret data obtained from measurements of the studied features on interval scales. The use of factor analysis allows you to describe the object under study by a set of x1, x2 ... xn (where n is the total number of countable features). In this case, information about the object under study can be presented in the form of a data matrix "object - feature" (X ji), N = 1,2 ... n, where X ji is the value of the feature j inherent in the object X i, and N is the total number of objects. The main assumption of factor analysis is that each observed feature can be expressed as the sum of some other, unobservable features (factors), each multiplied by its own coefficient. These coefficients are called. The value of factor loadings is just the result of the factor analysis procedure, i.e. it is they that form the basis for a meaningful conclusion about the object under study.
In the process of factor analysis, the factors used can be interpreted as latent (hidden) features that determine the values of the observed features and determine the presence of a correlation between them. Graphically, the relationship between the initial characteristics and factors can be presented in the form shown in table 41.7., Where arrows indicate the directions of factor dependencies. If some factor load is equal to zero, then the corresponding relationship, as can be seen from the graph, is absent (in particular, between factor F 2 and sign X1).
| F 1 | F 2 | F n | ||||||||||||||
| X 1 | X 2 | X j | X n | |||||||||||||
Table 41.6.
In the process of analyzing and generalizing sociological information, another effective method can be used: content analysis... (Its essence and content are presented in chapter 36 of this workshop and in the corresponding chapter of the training manual).
In some types of sociological research, it is effective to use cluster analysis. It is a process of identifying groups of people or other social objects, which are characterized by the relative difference in their characteristics in a set of data. This is most often done in marketing research. For example, smokers are first singled out from the general population of respondents, and then they are distributed according to the groups of people who use filter cigarettes, non-filter cigarettes, cigarettes, cigars or pipes, and hand-rolled cigarettes. Each group (smokers - non-smokers, using cigarettes, etc.), isolated from the general array of respondents (for example, smoking cigarettes), constitutes a certain cluster. This cluster, in turn, is subjected to further analysis according to the criterion: what brand of cigarettes the respondents usually use ("Marlboro", "L&M", "Java", etc.), or according to the criterion: the frequency of smoking (3-7 cigarettes per day, 8-12 cigarettes per day, etc.)
An essential role in applied sociological research is played by typological analysis... It presents a method for studying complex social phenomena, which makes it possible to single out socially significant, internally homogeneous, qualitatively different groups of objects that have type-forming characteristics and are interpreted as carriers of various properties of the studied social phenomenon or process. In this case, the most common, most often encountered feature is distinguished, which is essential for the object under study.
No matter how effectively the methods and methods of statistical analysis are used in sociological research, they, for all their importance, still do not completely solve the scientific problem posed. In achieving the main goal of sociological research and in solving specific problems arising from it, the concept of the research and the interpretation of the data obtained play a decisive role. Interpreting data is the process of attributing meaningful meaning to formal symbols, relations, etc. obtained as a result of the application of mathematical and statistical methods. And for this, it is necessary to adhere to certain methodological principles, which would be modified in relation to specific sociological problems and to specific mathematical algorithms used in this study.
First of such principles - the coordination of interpretation with the initial theoretical model of the studied social phenomena and processes, constructed in the program of sociological research.
Second an important principle is the principle of complementarity, which is that in the process of interpreting the data obtained, meaningful considerations that are not reflected in the interpretation of the initial data are embodied, because without this there can be no new sociological knowledge about the studied social object, and the study itself loses its meaning.
Third the principle is a deep understanding of the social essence of each element (feature) of the object under study identified in the process of statistical analysis from the point of view of the "meaningful consequences" of its interaction with other - explicit and latent - its features and factors.
Fourth principle - verification on the basis of a qualitative analysis of the initial hypotheses by correlating them with the obtained conclusions, for their confirmation or non-confirmation (refutation). As the most effective way empirical hypothesis testing favors social experiment. Most often, to test hypotheses in sociological research, statistical methods are used (calculating average values, coefficients of interdependence, etc.), which allows one to obtain probabilistic estimates of the validity of the hypotheses put forward, their confirmation / non-confirmation.
The final stage of sociological research is preparation final report and subsequent providing it to the customer. V scientific report according to the results of sociological research, the identified features, signs, forms of manifestation of the studied phenomena and processes, their relationship and interaction, development trends, etc. are formulated and evaluated in a systematic way. The structure of the final report is critically determined by type ongoing research - theoretical or applied.
If the study is predominantly theoretical, fundamental character, then the report (mainly in its introductory part) focuses on the scientific formulation of the problem, the formulation of research tasks (usually new), substantiation of the methodological principles of research, theoretical interpretation of basic concepts, a review of the state and degree of scientific elaboration of the problem and existing approaches to its solution.
In the report on the results applied sociological research focuses on solving problems put forward by practice and proposed by the customer - be it government agency, private firm or public organization. In its structure, there is a description of the object and subject of research, research tasks, justification of the sample, the system of indicators and the sociological tools used to collect primary information. The main emphasis is placed on the formulation of practical conclusions and recommendations that can be implemented, and it is indicated what the conditions and real possibilities for their implementation are.
Analysis and generalization of the results of sociological research create the possibility of implementing sociological foresight, i.e. probabilistic prediction possible options development of social processes and phenomena. The main form of concretization of foresight is social forecasting. Forecasting- this is a scientific study of the development prospects or the possible state of the object under study and the preparation, on this basis, of a forecast of its most probable change in the future. Forecast acts as a result of predicting a possible offensive certain events, phenomena or processes, based on the analysis of data obtained in a sociological study about the objects under study and their development trends. The main goal of the forecast is to present a multivariate picture of the possible future of the object under study (for example, the electoral behavior of various groups of the population during the presidential elections). In order for the social forecast to provide the desired efficiency, it must meet several requirements, the main of which are: 1) reliability; 2) validity; 3) accuracy; 4) reliability.
In the forecasting process, forecasts are separated. They are usually subdivided into: operational (current), calculated for a period of up to 1 month; short-term (from 1 month to 1 year); medium-term (1-5 years); long-term (5-15 years) and super-long-term (long-term) - designed for a period of more than 15 years. If all the necessary forecasting requirements are met, then social forecasting is able to perform three very important functions:
Orienting -- optimal choice goals and means for its achievement, as well as determination of the most positive and realistic trends in the development of the object under study.
Warning- description and analysis of possible negative consequences of certain trends in the development of the investigated object.
Regulatory- determination of the basic needs of the studied social groups and communities, considered as the desired norm, and the possibilities of their satisfaction.
Social forecasting and the development of forecasts can be carried out in all spheres of society: economic, social, political and socio-cultural. In each of these areas, further differentiation of forecasts can be made. For example, political forecasts can be differentiated into foreign and domestic ones, and the latter, in turn, into socio-political, political-ideological, military-political, state-legal.
Practical implementation of the results of sociological research is carried out by joint, preferably well-coordinated and coordinated actions both by specialists who have developed the program and tools, as well as carried out the research itself, and by customers - the management apparatus government agencies, institutions, heads of private firms, banks, public organizations, etc. Only in this case will they bring the expected and serious practical effect... This is the main channel for the practical implementation of the results of sociological research.
However, there is a second, also an important channel for such implementation - the publication of the results of sociological research in books, magazines, newspapers, in the speeches of sociologists on radio and television, as well as the introduction of the results obtained into teaching practice in universities, on the Internet.
The named channels for the implementation of the results of applied sociological research, in the case of their normal functioning, have a significant impact on the public. Thus, the results of these studies become an important factor in the implementation of urgent social changes.
If everything stated in the final section of this book is shown schematically, then we get the configuration of the structural components of the applied sociological research process, shown in table 41.7.
Table 41.7. Structural components of the sociological research process
Definition 1
Information in the accounting system- a source of data on the activities of the enterprise as a whole, it characterizes its current financial position and development prospects. To make management decisions, managers need numbers, and employees can provide these numbers in the form of financial reports. The information passing through the accounting department has too large volumes for its detailed processing, therefore, there is a generalization of information in the accounting.
One way to summarize information in accounting is to maintain and complete documents such as accounting statements. In them, data from analytical and synthetic accounts are summarized at the end of the reporting period in order to be able to analyze the summary information, both about individual accounting objects and their entire set. Accountants in their work daily use two main sheets: chess and turnover. Rather, accountants use these reports to analyze and reconcile transactions, and these statements are "compiled" by automated accounting programs these days.
Finished works on a similar topic
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Chess sheet
Chess sheet, Form N B-9, being an element of synthetic accounting, is intended to summarize the data of current accounting and mutual verification of the correctness of the entries made in the accounting accounts. It records the data on the debit and credit of each account, and it is opened for each month of the calendar year. Operations on the credit of the synthetic account in correspondence with the debit of all other accounts fall into the checkerboard and the turnovers on the debit of the accounts are calculated. The coincidence of debit and credit turnovers indicates the correctness of the reflection of transactions in the accounting statements.
A sample of this statement is shown in the figure.
Turnover sheet
The following document summarizing information in accounting - turnover sheet, which is built on the basis of the previously disassembled chess sheet. The turnover sheet summarizes the accounting data, in other words, it includes a complex of turnovers, the balance at the beginning and end of the period. It can be compiled for both analytical and synthetic accounts. A sample is shown below.
In practice, such a concept as a turnover balance is often used, which is called a balance turnover sheet for synthetic accounts. Since it contains almost all balance sheet indicators, reflecting the balances and turnovers of the accounts, and also shows the state and change in the composition and value of assets and the sources of their formation.
Balance sheet
Perhaps the most important generalization of information in accounting is manifested in the preparation of form No. 1 of financial statements - balance sheet... In accounting and financial and economic analysis of an enterprise's activities, a balance summary of information is used to substantiate and make appropriate management decisions. This generalization is distinguished by the dual nature of the reflection in accounting of any fact of economic activity, it is also the principle double entry- fundamental in accounting.
Remark 1
The dual nature is explained by the fact that objects are reflected in the balance sheet twice, implying the presence of a transaction in an asset and a liability. Balance sheet generalization is confirmed by the equality of the two departments of the balance sheet asset and liability.
Well, and, of course, one cannot fail to note the automated accounting systems that accountants have been using for the last 20-30 years. Combining analytical and synthetic accounting, the programs provide timely correct generalized data on all facts economic activity enterprises.