Controlling and Accounting
Basic information system is an important source of valuable information necessary for deciding on the next course of society. The more the system is important in turbulent times of crisis it is necessary to determine the new direction of the company and then monitor compliance. Controlling the same time having a good time identifies the possible negative trends which could keep the company set a positive trend even after creditor protection and taking the company to entirely normal functioning within its market segment.
Controlling (free translation – economic management)
It expresses the complex functions of economic management, coordination, planning, control and information security. Coordination in this context means creating a system of corporate planning, control and information which could be used for the needs of enterprise management.
Controlling is a system of rules that helps achieve business objectives in a timely manner and avoids surprises “red light” when it appears hazards which require appropriate action. It serves to maintain the desired state at regular intervals allows to compare the plan with reality, to determine whether they are necessary interventions in the management of which may be desirable condition to achieve or maintain.
Accounting during restructuring
Declaration initiating restructuring or approval of a restructuring plan do not justify the closure of the accounts and there is therefore no reason for the preparation (M) FS. Enterprise accounts continuously.
Under § 142 ZKR will be the date of restructuring will permit an entity prepares puzzle and they will receive during the restructuring proceedings at the last day of each calendar month. In addition, it left before the due date according to the Accountancy Act.
Approved restructuring plan leads to extinction of liabilities respectively. the liability in accordance with the approved restructuring plan. Accounting procedures governing the way in depreciation commitments enterprise restructuring in § 29.