The aim of the work is to outline in a systematic manner the principles and basic components of the determinations and quantitative surveys of business which are the subject of the "Accounting". The Besta called such object as the theory and practice of economic control in the company, stressing that the studios around the accountancy require it thorough knowledge of the "ways in which the management of many companies go along." Quantitative determination of company allows to know and represent some significant data such as company income statements, the balance sheet, the financial and economic costs of production, final statements, estimates or standard. To understand the meaning of the quantitative surveys and the purposes for which those who tend to put in place, it is therefore necessary to know first of all the fact that you want to represent. Given that the production, every object has, involves the incurrence of costs and that the costs should find adequate coverage so that the company can operate indefinitely, knowledge of the mechanism that regulates the relationship of costs to produce / resources needed to cover these costs allows to grasp the economic significance of the company. Beyond the scope of this paper, a thorough and detailed examination of the topic. The issues covered are intended to make it clear that the choice of phenomena to be observed should be defined from time to time in relation to the purpose of representation and therefore the significance, in the overall management of the company, with the result or the results that you want to highlight, it is not possible to identify clear criteria, valid for every type of company. The manual fits the set of quantitative surveys of business, or the company that allocates production to the exchange on the market with a view to achieving a profit by providing, for each of the operations observed, description, quantification and presentation.
Scopo del lavoro è quello di delineare in modo sistematico i principi e le componenti elementari delle determinazioni e delle rilevazioni quantitative d’azienda che costituiscono oggetto della “Ragioneria”. Il Besta definiva tale oggetto come la teoria e la pratica del controllo economico nell’azienda, sottolineando come gli studi intorno alla ragioneria richiedessero un’approfondita conoscenza dei “modi in cui la gestione delle innumerevoli aziende procede.” La rilevazione quantitativa dei fenomeni aziendali consente di conoscere e rappresentare alcune grandezze significative dell’azienda quali il reddito d’esercizio, la situazione patrimoniale, economica e finanziaria, i costi di produzione, consuntivi, preventivi o standard. Per comprendere il senso delle rilevazioni quantitative e gli scopi cui tendono coloro che le pongono in essere, è dunque necessario conoscere innanzitutto la realtà che si vuole rappresentare. Posto che la produzione, qualunque oggetto abbia, comporta il sostenimento di costi e che i costi devono trovare adeguata copertura affinché l’azienda possa operare indefinitamente, la conoscenza del meccanismo che regola la relazione costi del produrre/risorse necessarie alla copertura di tali costi consente di cogliere il significato economico dell’azienda. Esula dagli scopi del presente lavoro, una disamina approfondita e articolata dell’argomento. Gli aspetti trattati mirano a far comprendere che la scelta dei fenomeni da osservare va definita di volta in volta in relazione allo scopo della rappresentazione e dunque alla significatività, nell’economia complessiva della gestione aziendale, del risultato o dei risultati cui si vuole dare evidenza, non essendo possibile individuare criteri univoci, validi per ogni tipologia di azienda. Il manuale inquadra l’insieme delle rilevazioni quantitative di impresa, ovvero dell’azienda che destina la produzione allo scambio sul mercato in vista del conseguimento di un profitto, fornendo, per ciascuna delle operazioni osservate, descrizione, quantificazione e rappresentazione contabile.
La rilevazione quantitativa dei fenomeni aziendali. Le operazioni di gestione / Cosentino, Antonietta. - (2010), pp. 1-93.
La rilevazione quantitativa dei fenomeni aziendali. Le operazioni di gestione
COSENTINO, Antonietta
2010
Abstract
The aim of the work is to outline in a systematic manner the principles and basic components of the determinations and quantitative surveys of business which are the subject of the "Accounting". The Besta called such object as the theory and practice of economic control in the company, stressing that the studios around the accountancy require it thorough knowledge of the "ways in which the management of many companies go along." Quantitative determination of company allows to know and represent some significant data such as company income statements, the balance sheet, the financial and economic costs of production, final statements, estimates or standard. To understand the meaning of the quantitative surveys and the purposes for which those who tend to put in place, it is therefore necessary to know first of all the fact that you want to represent. Given that the production, every object has, involves the incurrence of costs and that the costs should find adequate coverage so that the company can operate indefinitely, knowledge of the mechanism that regulates the relationship of costs to produce / resources needed to cover these costs allows to grasp the economic significance of the company. Beyond the scope of this paper, a thorough and detailed examination of the topic. The issues covered are intended to make it clear that the choice of phenomena to be observed should be defined from time to time in relation to the purpose of representation and therefore the significance, in the overall management of the company, with the result or the results that you want to highlight, it is not possible to identify clear criteria, valid for every type of company. The manual fits the set of quantitative surveys of business, or the company that allocates production to the exchange on the market with a view to achieving a profit by providing, for each of the operations observed, description, quantification and presentation.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.