It is necessary to define, specialized it is system or general purpose. That is it is developed especially for DOU or along with other appointments can be adapted for performance (or in passing carries out) DOU tasks.
ASUD in modern conditions has to be capable to expansion on certain components (number of technical devices and technologies, number of documents, information volume, number of users) and to be able to adapt reasonably for the changing requirements of users.
For making decision on capital investments use the following indicators: rate of return; the net discounted value; internal coefficient of payback; registration coefficient of payback; payback period.
As other part research of use of capacities and influence of output on costs and profit at the normal, expected, actual, theoretical and practical levels of use of capacities acts.
The system of a standard method of the accounting of expenses and standard accounting is a set of the procedures uniting processes of planning, rationing, providing, material resources, drawing up the internal reporting, calculation at full prime cost, the economic analysis and control on the basis of norms of expenses.
Direkt-kosting — system which is constructed on generalization of a factor cost on "ides of finished products; write-off of indirect costs of the general financial results of that reporting period in which they arose. A basis of management of expenses at this system of the account is division of costs of variables and constants. Thus the main attention is paid to management of constants to expenses on calculation of prime cost on limited expenses. The direkt-kosting acts as the main feature of system is made the report on the income and expenses on a method of the marginal income.
Consideration of a problem contents of the reporting demand direct participation of managers and all labor collective and development of the system of estimated indicators. It will create conditions for understanding of the made decisions and ways of their realization, coordination of actions of persons for implementation of goals, prevention of negative impact of the monitoring system on motivation of the persons participating in production.
Nevertheless the number of ASUD grows quickly enough. But in this sector of information industry the system of monitoring of the development appearing in the market is not debugged, there is no accurately functioning system of their licensing and certification.
Emergence of the expenses connected with organizational activity of the enterprise predetermines need of their control For this purpose expenses classify on general production and general economy; connected with performance of criterion functions, on ensuring functioning of services and departments of the enterprise, all-organizational and all-administrative activity; on functions of management; to activities; in relation to objects of the account and calculation, to output.