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V vsaki organizaciji mora pri zbiranju informacij računovodja delovati kot selektor, tako da v poročilu navede samo pomembne informacije in izpusti tiste, ki niso nujne. Izbira informacij mora biti skladna z zahtevami uporabnikov. Pomembne informacije so tiste, katerih posledica so ukrepi oz. so koristne za nameravane ukrepe, saj si z njimi olajšamo pot do zaželenega cilja ali ga celo dosežemo. Zbiranje pomembnih informacij je bistvo poslovodnega računovodstva. Če informacija za tistega, ki jo potrebuje, ni pomembna, potem ni vredna. To je pomembno poudariti, ker je poslovodno računovodstvo tesno povezano z vsemi poslovnimi ravnmi odločanja. Oblikuje namreč informacije za vse ravni odločanja in zato mora poslovodno računovodstvo dobro poznati delovanje podjetja, njegov poslovni proces, ravni odločanja, odgovornost za odločanje in drugo. In every organization in the collection of information should act as the accountant Selector, to the report, only the relevant information and release those that are not necessary. Selecting the information must comply with the requirements of users. We can say that the relevant information, resulting in measures or which are useful for the intended action, so that they facilitate the path to the desired objective, or even realistic. Collection of relevant information is at the heart of management accounting. If the information that it needs, is not important, it is worth. This is important because the management accounting is closely linked with all levels of business decision-making. Formulate the information for all levels of decision-making and therefore the management accounting good knowledge of the functioning of enterprises, the business process, decision-making level, the responsibility for decision-making and more. |
