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16
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6
Muhasebe günümüzde ticaretin muhasebe bilgi sistemi işletmenin dilidir. Bir diğer ifadeyle muhasebe işletmenin penceresi olarak işletme içinden, dışını, işletme dışından içinin görülmesini ve anlaşılmasını sağlamaktadır. Özellikle devletle vergi, kredi kurumları ve satıcılarla borç-alacak, ortaklar ve yatırımcılarla kar zarar ilişkilerinde bilgi işlem teknolojilerinden yararlanarak gerçek doğru güvenilir, karşılaştırılabilir ve şeffaf bilgilere haiz mali tablolarla işletmenin/şirketin varlık ve finans yapısını, faaliyet sonuçları ve nakit durumunun maliyet ve verimlilik hesaplamalarıyla başarı ve performansın göstergesidir. Ancak bu faaliyetlerin gerçekleştirilebilmesi için, bugünün belirsiz dünyasında etkileşimde olduğu faktörlerin iyi bilinmesi ve değerlendirilmesi gerekmekte olup, muhasebenin tanımında yer alan bilimsel/kuramsal ve tatbikat/uygulama açısından belirsizliklerin doğru tespit edilerek şirket/işletmenin amaçlarına uyumlaştırılmasını zorunlu kılmaktadır. Çünkü gerek kuramsal ve uygulama gerekse faaliyetlerini belirleyen yasalar, ilkeler ve standartlarıyla muhasebe çeşitli alanlardan oluşan karmaşık bir süreç olup, stratejik kararlar ve planlama faaliyetlerinde sunduğu bilgilerle bu faaliyetlerin belkemiğini oluşturmaktadır.
Accounting is the language of the business today. In other words, accounting is the window of the enterprise to ensure that it is seen and understood inside, outside, outside of the enterprise. In particular, to borrow with the government, credit institutions and sellers, to shareholders and investors and profit loss relationships, the use of information processing technologies is an indicator of success and performance with real accurate, reliable, comparable and transparent information with the financial statements of the company’s assets and financial structure, the outcomes of the activity and the cost and efficiency of the cash state calculations. However, in order for these activities to be carried out, it is necessary to know and evaluate the factors that are interacting in the uncertain world of today, and it requires the accurate identification of the uncertainty in terms of scientific/curricular and practical/application in the definition of the accounting, making it necessary to be adapted to the objectives of the company/business. Because the theoretical and practical need to determine their activities with the laws, principles and standards accounting is a complex process that consists of various fields, and with the information it provides in strategic decisions and planning activities it creates the identity of these activities.
Accounting is the language of commerce and accounting information system is the language of business today. In other words, accounting provides the view of the outside of the business from the inside of the business, and the inside of the business from the outside of the business as a window of the business. Especially in tax relations with the state; debt-credit relations with credit institutions and sellers; profit and loss relations with shareholders and investors by utilizing information technology; it is an indicator of the success and performance of the company's asset and financial structure, operating results and cash status by calculating the cost and efficiency of the company with financial statements having real accurate, reliable, comparable and transparent information. However, in order to realize these activities, it is necessary to know and evaluate the factors that interact in today's uncertain world and to make sure that the uncertainties in the definition of accounting are correct in terms of scientific/theoretical and practice/application and that they are aligned with the objectives of the company. This is because accounting is a complex process consisting of various fields with laws, principles and standards that determine both theoretical and practical activities, and constitute the backbone of these activities with the information it provides in strategic decisions and planning activities.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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