Fifo method compared with the average industrial accounting

Methods of reporting cost of production: 1 - average method:
In this way, inventory cost during the construction period of the beginning of the course fees will be added and built on products will be Prorated.
2 - The first sentence of the first incoming method (fifo):
Previously this method, all stock prices during the early period of construction and added costs to complete them separately is shown.
Compare:
Using both average and fifo has certain advantages and does not seem that any of these methods more accurate than another, or be a significant advantage. In general, select any of the methods depend on decision management and business units and the existing conditions shall govern, but the fundamental difference between these two methods in fact related to the goods during the first period of construction is in various offices.
Average cost method for manufacturing the first products during the course material costs, wages and factory overhead, and then added the Drvh Previously a unit cost of goods made to the division shall collect fees equivalent to the completed sections are obtained. But fifo method cost Previously goods during the first period to build a separate and distinct variety of other expenses in the period shown, and the costs it takes to complete the total cost they represent part units is then transfer to a circle.
Meanwhile, one of the problems is that the fifo method if several different cost Previously simultaneously and separately used to give many details in the report need to insert our production cost, which may fifo method and a complex method Please consider incorrect.



Accounting industry - some basic concepts based on tracking cost management accounting activities, and balanced assessment of economic value added, cost-based detection and assessment activities provide balanced information to the managers decision which led to the creation Gyryhayy values need to be. Economic value within the collector"s decision, and performance criteria that Mhrkhayy management to create value is sparking.
For a greater understanding of concepts based on activity cost tracking, and balanced assessment of economic value to the business can be likened to football. Coach a football team to several factors needed for success. For example, to obtain a blow station, to obtain Corner, providing a strong defense and having a good goalkeeper. But the end of the race the only thing that is important is that we won or we lost the game rather than a few corners or hit the station have earned. The business manager for a lot of success criteria is necessary. Activity based cost tracking and evaluation criteria are balanced manager in decision making and help deliver a breakthrough, but there simply because of the use of these criteria is success?
The fact that successfully manage to achieve these criteria requires defining granted, but the company won or lost economic value is economic value added with the use of managers to use information to create value and asked the owners are motivated. Organizations need to cope with today"s dynamic and complex business environment to continue to survive due to the development of competitive markets on the one hand and pressure from other investor meetings managers and explain the criteria for determining the value of accurate and transparent measurement led organizations Systems Traditional performance measurement and reward that were created decades ago and they reviewed them again Byazmaynd be correct and whether the basis for decision-making have been Atkayy or not? Currently, most measurement techniques that are based on accounting frameworks based on economic theories are built.
But really what companies need a framework to use? When running a new framework this means that companies should ignore the other frameworks?
This article three tracking framework based on activity costs, value added and balanced assessment of the economy that use them widely in the industry is rising to be discussed. Although this article briefly describes these three framework, but further answer the question whether we can handle this within the framework of the simultaneous use of resins or with both?
This article states that this framework and actually supplement Hmdygrnd overwrought when together they can be very effective.

Activity based cost tracking
With a variety of products and customers become an organization, allocation of overhead costs and also something misleading garbler cost products or services are special. As we know, cost tracking system based on activity and cost tracking system in terms of how the traditional allocation of overhead costs differ with each other. This difference is shown in Figure 1. This means that traditional navigation system costs, overhead costs based on only a stimulant that can cost volume production, direct labor hours, machine hours or direct wage rate is multiplexed and can not be the basis for true multiplexing overhead costs created brought, because, for example, a product that it is short cycle manufacturing operations may amount Ghyrmtnasby warehouse costs or take advantage of weekly. Therefore, the traditional form of industrial accounting wrong message to managers. But the navigation system based on activity costs, overhead cost sharing consists of two phases that first major activities are identified and overhead costs in proportion to the resources that are consumed in each activity to activity allocation. Overhead costs allocated to each activity is called the accumulated activity 4. After allocation of overhead construction activities in the first stage, five stimuli appropriate to the cost of each activity are identified. Then in the second stage of the cumulative cost of each activity to stimuli than the amount consumed in the cost of each product lines, these lines are allocated. This navigation system can cost better information for strategic management decisions and to provide added value recognition spending without help. Thus, activity-based cost tracking, cost tracking and production quality improves.
Managers for the company, can improve performance requires understanding how the interaction with other cost measures are functioning. This balanced assessment techniques help to solve.

Balanced Assessment Companies gradually developing property is separated from management and accountability responsibilities discussions occur, which means that managers are accountable against the owners should. With distinction from the owners and managers of the fact that owners have little knowledge of finance and information reported by management to rely on their performance evaluation and management require the use of assessment had to be measured (eg in management literature there is not something that someone can not take much to run it), but if this measure only relies on the figures and financial information may not be the basis for correct judgments and decisions created. One reason is that the managers responsible for the reported figures and financial information and data may be reported to the company is not a reflection of actual performance. Of course, if the managers of financial data and accurate real time reporting just have to rely on this information in evaluating management performance is not enough. Suppose further understand the subject company in two consecutive years with the same interest, but actions in the second year in order to attract more customers to do or to hold training courses to increase skills and expertise of the staff has. Increase customer satisfaction by selling more and sign followed by greater future profits and the other to increase skills and expertise of the staff increase productivity and efficiency will be. But if only the company"s financial performance as we participate in both courses had the same performance but the fact is that in the second year performance is better. Balanced assessment, organizational performance from the perspective of four key measures to:
• Finance
• Customer
• internal company procedures
• training and development.

Each comment will be two to five criteria that these criteria should be set after the implementation strategy.
Therefore, a balanced assessment of performance of the organization after financially and also to measure the Ghyrmaly.

Balanced assessment by Kaplan and Norton (Robert Kaplan & David Norton )
In order to convert prospects and strategy 6 7 8 goals was presented. Strategy, how an organization"s compliance capabilities with market opportunities in order to realize the objectives of the organization to explain. Therefore, the purpose of strategy implementation, achieve the goals set is. Balanced assessment with a focus on measuring performance and compliance with strategy, plays an important role in the development organization offers. This innovation thinking than many managers how to manage change in organizations. Now their strategy more carefully and provide clear and organized as an integrated set of activities appropriate to consider the strategy and performance measurement system associated with the known.
Balanced approach to assessment that measure actual performance (both financial and also after the Ghyrmaly) in comparison with pre-determined objectives to shows us how our chosen strategies toward company goals trend has Moghaddam and priorities and strategies for achieving the goals set us to introduce even a framework for implementation strategies for the organization to the company. In fact, a balanced assessment management tool to achieve Hdfhast. Research has shown that organizations that properly designed systems to measure performance in the field of use can better manage it, so they are more likely to succeed. If properly implemented balanced assessment is accurate management framework offers managers in tracking various factors that affect performance helps. 9th grade leaf collection of raw data 10 in which long-term goals, standards, short-term goals and innovations from the perspective of each insert is to understand the performance manager helps. Managers in building criteria balanced performance to help present and future. Financial measurements are typically retrospective variables that past performance will reflect the manager. On the other hand the cost of training an example of prospective indicators on customer satisfaction and that affects the survival of the company. Therefore, a balanced assessment of performance measurement Ghyrmaly (customers) make changes and improvements in management and a basis for decision-making creates. Balanced assessment of the leading companies in a clear light the same way and with greater profitability previous facilities, but based on activity based cost tracking and cost of providing the correct company.
Owners, managers implement strategies to task managers Sprnd, but their main attention to earning enough from their investments is. Economic value added, as will be discussed in more states that it leaves managers score standards have been properly balance? According to Kaplan to create economic value so successful is the ideal strategy is to try to do.

Economic Value Added Whether a suitable measure of corporate performance assessment, there are investors in identifying investment opportunities and help managers to make decisions Gyryhayy interested for business units to create value?
Economic Value Added is a measure for the overall supervision, to create value in the field, the company is used. Strategy is economic value added, is the way to measure results.
Noting that economic value added measure of economic enterprises the ability to create efficiencies in excess of expected return investors based on certain risk refers to the effectiveness of operations of the business can measure. If the measurement result is positive it can be judged that the management of current operations, and increase corporate value is negative if the performance management reduces the value of business units has been. The criteria with the aim of the organization in increasing shareholder wealth is unity by Stewart (Stern Stewart) provided equal operating profits minus capital costs such that for it has been used as one of the profitability indicators considered be.

EVA = (r - c) × Capital
EVA = (r × Capital) - (c × Capital)
EVA = NOPAT - (c × Capital)
R = rate of return of capital
C = rate of capital costs
Investment Capital =
Net operating profit after tax NOPAT =
EVA = economic value added
Based on economic value to create value in a company depends on two factors:
• Company investments been used to gain efficiency to what?
• For this investment been used to pay what cost?
So what is important in this criterion is that the company could return more than their cost of capital funds earned.
Value-added economic benefit of more precise stock value per share and return 11 to 12 equity brings. Recently, companies step in the way of earnings management have put them into value management leads. Economic value by providing practical models applicable to managers in this process helps.
One of the main benefits of economic value, providing a single language in the entire organization. When the focus of economic value added management process takes organizational performance will be efficient because the economic value added to our responsibility and accountability can only measure of success is that it is abstracted.
Fortune magazine (Fortune) economic value added in October 1996 as the most attractive financial ideas introduced and pointed out that an American Institute of predicted value-added economic profit per share will be replaced. Including Coca-Cola with the use of this criterion would yield about 200 percent of its capital increase during the years 1993-1987. Director of Coca-Cola believes that the economic value forced him to find clever ways to continue to work with less capital; other words, ways to increase performance incentive funds are created and eventually causes the company has superior performance . Stewart recommends that the economic value as the basis for capital allocation, performance evaluation, reward and determination to engage with experts in the capital markets should be used. Thus, effective decision-making is, Communications and the amount of reward increases with the increase in economic value is higher.

Conclusion All three measurement techniques framework with a new starting. High volume of information does not necessarily lead to effective decision does not. In fact, adding a new criteria to existing standards will be more complex issues.
One of the fundamental factors, entitlement is the balance between simplicity and accuracy. May be understood as a complex model is very difficult for managers of a very simple model also can lead to incorrect decisions.
Activity based cost tracking, and balanced assessment of economic value are suitable tools that can participate in achieving success in the business environment, competition and today"s active help. Activity based cost tracking managers can help in understanding the effectiveness of decisions. Balanced assessment of performance in order to view the inclusion of financial indicators and Ghyrmaly is extensive. Value-added economic relationship between the decision shows the performance criteria and reward system is focused to create value. When managers decide frameworks, performance measures and rewards that they have to have equity Brangyzand case, best performance will be. It is important to have good strategy, but managers have the enforcement strategy and its results are equally important.

Why Financial Accounting Standards Board is a conceptual framework 
Introduction : Set of assumptions based accounting theory, definitions, principles, concepts and how their inference that the infrastructure developed by accounting standards bodies and foundation related to the report comprise accounting. In this context, accounting theory, created a conceptual framework of reference that brings specific accounting rules are developed based on this framework. In each country, the aim of compiling a conceptual framework, providing guidance in the framework of general and universal features of the country situation and appeals rights and interests in Astandardhast Bhtvrykh Users, Producers and accounting reports and financial statements generally balance is preserved. In addition to providing a conceptual framework has guided Tdvynknndgan accounting standards related to different topics, can decision-making bodies, managers of economic units and individuals beneficiary, beneficiaries and interested in issues than accounting judgments and standards to help Tdvynshdh.
Considering the importance of the topic, many years ago, professional accountancy bodies in some countries, a leading accounting, developed the conceptual framework and have their own agenda. The most famous of the Islamic Republic, the United States Financial Accounting Standards Board has. This committee contains measures can be Mvzndhay points.
This article provides a vote of two senior specialists Financial Accounting Standards Board, which deals with fundamental issues about the plan to be conceptual framework have been discussed.

What is the conceptual framework?
Conceptual framework of a set of overall goals and principles associated with the overall goals and objectives and set specific financial reporting principles and main concepts to achieve these goals, marking. These concepts, tips for selecting events, transactions and circumstances that should be considered as well as tips on how to identify and measure, summarization and reporting them is considered. Financial Accounting Standards Board so far has issued seven concept statements that include the following key issues are:
1. Objectives of financial reporting business units,
2. Qualitative characteristics of accounting information,
3. Elements of financial statements business units,
4. Financial reporting purposes nonprofit organizations,
5. Recognition and measurement of business units in the financial statements,
6. Elements of financial statements (which replaces Statement No. 3 is ),
7. Using cash flows and current values in accounting measurement.

The committee, a concept first statement in 1978 and his last in 2000 it has published in the present circumstances in another statement Codification no. The Concept Statement No. 6 <elements of financial statements> replace the concept statement No. 3 <elements of financial statements business units> has also to non-profit units, plus units Drbrgyrd profit.

Impact on accounting conceptual framework what ?
Concept statements generally do not impact directly on operations and accounting changes in generally accepted accounting principles cause or modification, adjustment or interpretation of existing accounting practices or standards will not disclose personal information. The statement also changes in accounting methods or disclose information with these conflicting concepts Nmysazd necessary. Therefore, the conceptual framework developed through the influence of new accounting standards affect accounting operations.

Why a conceptual framework is needed and who will benefit from it? Astfadhknndh original conceptual framework, because the Financial Accounting Standards Board conceptual framework, Principles and Standards for the concepts needed for solving problems in accounting and reporting to board leaves. Board of these concepts to analyze issues and provide recommendations to correct its benefits. So, the concepts based on the discussions board issues raised form and on the Board deciding on specific standards are helping. In fact, discussing the concepts of the fundamental principles of Standards provides, and ultimately, any conclusion about the conceptual framework based on standards takes place.

Conceptual framework, a basis for logical reasoning to select different approaches in developing and Astandardhast Although all responses but does not provide the necessary range of choices that must be made, eliminating the issues with them is a contradiction, and tighter limits choice is Extended. Conceptual framework development process increases efficiency standards because there is too it, the debates and discussions on important topics like this <defined property> at times are not consecutive. In addition, a conceptual framework to increase efficiency in internal and external communication and also plays a role by providing a set of terms and a framework for reference in various subjects, many facilities to discuss technical issues by the Board provides. As a result, communication between the Board and its supporters, especially those negotiations and preliminary design review their proposals with greater ease is established. Conceptual framework also reduce political pressures on accounting judgments is presented.

Help develop a conceptual framework for accounting standards and background for the preparation and presentation of financial information and related Ghyrmaly available and generally provide an impartial and neutral. Impartial information, useful information for the Users information about investment and credit decisions, and brings together this way, the background to promote public interest through efficient allocation of resources provides. Conceptual framework, in promoting the efficiency of capital markets and other markets is effective.
Standards authorities to reduce the effect of individual smart decisions Astandardgzary conceptual frameworks of use agreement. This lack of agreement on conceptual frameworks may be the problem that caused the process of compiling standards on principles quite different from what is necessarily based on the decision and the only smart person based on Board comments and done. In this case, Hvrngrn Charles T. (Charles T. Horngren) well-known accounting professor with a background in board membership accounting, Financial Accounting Standards Advisory Council and the Financial Accounting Foundation Board of Trustees has said: "due to accounting profession that is not fully integrated , each of us to develop the conceptual framework Zdhaym special. Meanwhile, some good Bhnhv defined and coherent frameworks and others, are vague and poorly presented. "

He adds: "In any point of time, we hear that more people achieve their desired results from a complex chain of reasons we feel are loose interest. While, perhaps, sometimes, our own thinking is sound that reaches my ears. My experience as an Accounting Principles Board, has taught me many lessons. A more important lesson is that our propensity for processing and unutterable about the reasons that we have our own previous results remain unchanged. "
Environment in which the conceptual framework based on personal Astandardgzary Astandardgzar takes place, only if an agreement on issues that are enough conceptual frameworks must adapt with time. However, this agreement is temporary because the Board also reviewed changes to their conceptual frameworks and collections of people is changing continuously. Thus, members of a Standards Board about the topic may be similar or even identical to completely different results than previously reached to achieve. Because each group of standards may not equal with other standards and past decisions, future decisions may not tell. In other words, the process of randomly Astandardgzary process more or less at the moment comes. Moreover, without a conceptual framework, logical arguments do not feasible because then, for proper accounting position in dealing with a particular transaction, providing no definitions required. Proper accounting of this approach from the perspective of others Bhnsbt consistent with Accountants Accounting Legislation Committee official procedures and approvals America depends on the accounting board.

Financial Accounting Standards Board of the conceptual framework is not only Astfadhknndh. When the objectives and concepts to determine the direction and components used in financial reporting credibility of financial reports to promote quality finds. In these conditions, a conceptual framework to develop standards and has Mrtbtbahm internal consistency, and helped producers and users of financial reports based on reports that a coherent set of standards, developed during a period of time and not created in a special moment came, use.
Users of financial information to a conceptual framework that helps better understanding of financial information and to find its limits. Within this framework, a framework that can see the results for understanding the standards and is used by somebody who used standards continues, Hsabrsany financial reports, test results and their students and Professor of Accounting, is used.

Motivation Financial Accounting Standards Board developed a conceptual framework for what?
In fact, the motivation for the Financial Accounting Standards Board developed a conceptual framework can be obtained from all Tngnahayy bring its predecessor, the Accounting Principles Board has experienced. Accounting Principles Board of the beginning of his career it was for their decisions to provide conceptual principles. Accountants Special Committee on Official America in 1958 in his report that led to the birth of Accounting Principles Board was announced that the Board should also on accounting concepts and standards to work on the basic concepts for meaningful standards be provided. Accounting Principles Board in this regard two field study on the accounting assumptions and brings Bhanjam after review these studies concluded that the recommendations in this area generally is done with basic accounting principles that currently available Mvrdqbvl located in different is.
Considering the problems of lack of conformity with accounting principles board opinions conceptual guidelines available, the official Accountants America in 1964, another special committee to review applications related to accounting principles formed. Among the recommendations presented by this committee, this was also recommended that the accounting board, as a conceptual framework to guide decisions to make and implement these recommendations, Accounting Principles Board, Statement No. 4 <basic concepts and principles related to accounting financial reports business units> released in 1970. However, the Board initially accepted accounting principles that statement number 4, a descriptive statement is not authoritative and should instead focus on what is and what is available on the Financial Accounting insists. Thus, when a statement number 4, could not help necessarily retrospective strong Hyytasvl Accounting Standards to be considered.

After that, due to criticism from Hyytasvl Accounting, Accountants Official America two studies, one Bhryast Francis M. Voight (Francis M. Wheat) and other Bhryast Trvblad Robert M. (Robert M. Trueblood) review process in order to develop accounting standards and reporting purposes financial formed. Based on committee recommendations Trvblad, Financial Accounting Foundation and the Foundation was formed, the Financial Accounting Standards Board caused. Finally, another study reported basis Voight released subject to Financial Accounting Standards discuss the contract.
In 1973 when the Financial Accounting Standards Board began its activities in one of the topics on the agenda was the review of financial reports had goals. The project report on the result that as Trvblad <financial reporting purposes> was released and what was planned in the report as Trvblad <first principles> financial reporting objectives was discussed was concentrated. Financial Accounting Standards Board based on their work because of financial reports, what goals should be placed. This led to the fundamentals were good and which are based on the framework concept was developed.

How others have developed their conceptual framework?
Followed by Financial Accounting Standards Board, other standards bodies develop their actions began to develop a conceptual framework. International Accounting Standards Committee International Accounting Standards Board, which has become Canada and subsequently Australia and New Zealand and England in 1999, their conceptual frameworks were developed and presented. This conceptual framework similar references Standards Financial Accounting Standards Board based on the basic goals are to be based on its financial reports, investors and creditors need information in investment decisions and credit provider. Conceptual frameworks Tdvynshdh by various references to each other, but with the same total time is not equal.

What future conceptual framework?
Financial Accounting Standards Board revised plans limited the definition of debt and has proposed Halhazr Feasibility work for this debt and how to recognize them in its agenda and is determined with a broader vision and commitments should consider how to identify them. Need to study this issue through projects that have been recently made sense. Review broader issues could include revenue recognition in Brgyrd. Increasing concerns about these issues has intensified the need for revision.
In addition, the International Accounting Standards Board of existence can lead to much improve the quality framework will be conceptual. This committee, as part of its activities following the increase in the level of coordination of international accounting standards and in so doing reduce the possibility of studying differences in conceptual frameworks developed by national professional bodies - such as the Financial Accounting Standards Board - is. With this work, conceptual frameworks, or at least parts of them are re-considered.
Is mentioned that none of conceptual frameworks, including the conceptual framework developed by the Coward Financial Accounting Standards Board or International Accounting Standards Board and others are not in fact complete. For example, in cases where the Financial Accounting Standards Board conceptual framework for the presentation and disclosure of financial reports and forecasts had to be outside the case of the original text were disclosed in their financial reports have not been observed. In addition, certain aspects of the conceptual framework, such as recognition and measurement is still incomplete.
On the other hand, conceptual frameworks also faced with another problem. Most parts of Financial Accounting Standards Board conceptual frameworks in two decades have produced. Since then, business and financial developments and changes undergone profound and complex Bhnhv has been growing. As a result, more and different issues in today"s world of complex issues that time there has developed a conceptual framework. For this reason, in some cases, updating a conceptual framework may also be desirable and needed to issues of today and tomorrow will match.

Realized income and changes in market price of financial assets

The income measured in accounting (net income or earnings) is not the economic income mentioned above. Instead, measure of income captures the extent to which the results expected at the time of the investment have been achieved (i.e., realized). In other words, the performance of an investment is measured based on the ex post facts that can be compared with the ex ante expectation. Since an investment is made in expectation of cash flows, it is natural that the ex post fact to be compared with the expectation is the actual cash flows. The realized income for accounting purposes is measurement of performance based on the fact of cash flows, adjusted by allocation on the accrual basis. This concept implies that performance of an investment is not measured by changes in the value of

assets held, but measured based on the realization of cash flows that were expected or not expected before the fact. In cases of real investments in business operations, income is measured in terms of cash flows arising from business activities such as sales of products, regardless of changes in the value of operating assets. Conventional accounting standards (so-called historical cost accounting) that avoid value assessment of assets and instead allocate the cost among periods is inextricably linked with such concept of realized income. On the other hand, in cases of investment in financial assets, in general, cash flows as results of the investment are realized without waiting for sales. Changes in the value (equal to market value) of financial assets, unlike cases of physical assets, themselves have the same meaning with realization of cash flows. As already mentioned, future cash flows expected to arise from financial assets can be changed into the present cash flows at any time and at a market price that is equivalent to the future cash flows. When this price is same to anyone, a change in the market price of financial assets is already an achieved result of investment and therefore can be considered as realized income, even if it is not yet converted into cash through sales. However, conventional accounting standards and practices have generally considered a sales transaction as the requisite for realization of the results, in cases of financial investments as well as in cases of real investments. That is, while inflows and outflows of financial assets are included in cash flows as a requisite for realization, changes in their market prices are not. For example, when goods are sold in exchange for some financial assets, the income on the real investment is considered as realized even if it is not cash sales. On the other hand, when the market price of a financial asset has increased, the result has not been deemed as realized until it is converted into cash. We can say that judgment about whether financial assets are identical to cash has been made differently between in cases of real investments and in cases of financial investments. This is not a matter of the realization basis itself but rather a matter of its interpretation. Such an interpretation about realization of income has been a significant obstacle to recognition of valuation gains or losses of financial assets not bound to business activities. It appears that the FASB

intended to become free from such restriction when it adopted the new criteria of “realizable” instead of “realized”5). However, physical assets used in business also sometimes have markets where they can be converted into cash and therefore they are often “realizable” in that meaning.Unless fair value measurement of physical assets is intended, it would have been enough to make the concept of realization separated from sales transactions and refine it in line with a broader sense of cash flows Anyway, with regards to financial assets that can be sold freely, there is no difference between the change in market price during the holding period and the change in stock through a sale. In this meaning, changes in the market price of financial assets are the same as realization of cash flows. If such a case is required to be backed up with an actual sale, it is a requirement alien to the role of realized income whose aim is to affirm the ex ante expectation by the ex post facts. Considering in this way, valuation gains or losses on financial assets would be, in principle, included in the realized income that excludes valuation gains or losses on physical operating assets. As the discussion above shows, measurement of realized income, which is a traditional business in corporate accounting, does not necessarily preclude valuing financial assets at fair value and recognizing the resultant gains or loss in income statement. If anything, under the concept of economic income, changes in the value should be recognized for not only financial assets but also physical operating assets. If the appreciation concept is adopted, changes in market value cannot be neglected even when goodwill can be neglected. If such revaluation of physical assets is not considered at present, we should give more attention to the concept of realized income and discuss about it in depth. As mentioned below, the largest issue from such viewpoint would be mark-to-market measurement of financial assets that are bound to business activities and therefore cannot be freely sold

Organization Improvement: Cooperative Communication 

  by :Robert Bacal

The workplace is a complicated place. Imagine a spider web of people, managers, supervisors and staff members who need to work together, interacting in various ways to fulfil the organization"s mandate. Disagreements and conflict are bound to occur; between staff members, between staff and management, and between clients and members of your organization. 

As a result of working with thousands of government employees to help them acquire and use defusing hostility skills, we have concluded that a good amount of bad feelings, organizational problems, destructive conflict and inefficiency result from a lack of skill in the WAY that people communicate with each other. This isn"t that surprising if we consider that our society tends to glorify the confrontational, John Wayne type heroes. And, that as children learn language, they tend to learn confrontational, negative language before they learn how to get along with others. 

Cooperative communication, or the skills needed to get along in the workplace, or, for that matter, anywhere else, are in relatively short supply, because we simply don"t teach them to children or adults. So we get unnecessary conflict and friction. We get arguments that are more oriented towards winning than solving problems, and we get the so-called personality conflict, a convenient phrase that allows everyone to avoid responsibility for interpersonal problems. We get teams that don"t work well because they lack the skills. We get meetings where the majority of time is wasted because people don"t interact effectively. We get clashes with clients and cus tomers that occur as a result of both parties moving into confrontational ways of interacting. 

We"ve moved forward in defining the elements of cooperative communication so that they can be taught to people. But what is cooperative communication? 

What Is Cooperative Communication 

Some ways of communicating increase friction and anger. Other ways of communication tend to cause people to work WITH us, and not against us. While it is clear that blatant accusations, name-calling and personal attacks are confrontational (the opposite of cooperative), there are many more subtle ways to ruin a communication. To illustrate some of the techniques of cooperative communication, let"s take a look at the following sentences: 

"You never finish the work on time." 

"It seems like you are having some difficulty with the timelines. What can I do to help?"  

Which of these phrases do you think is more likely to elicit a productive dialogue? Clearly the first at least "sounds" antagonistic", while the second doesn"t. Another example: "If you had bothered to read the report, you would know...." 

It might be that the report wasn"t clear on those points. Would you like me to explain?  

What are the cooperative rules here? In our first set of examples, the initial statement uses an absolute word "never", and as a result tends to cause the other person to argue. In addition the phrase sounds blaming. The replacement phrase lacks those confrontational characteristics, uses a qualifier "seems", and offers to work together. In the second phrase set, the key word is "bothered", which suggests that the person is lazy, or uncaring, and that is what will be heard. It also is a blaming statement. In the replacement phrase, we introduce another qualifier "might", followed by an offer to solve the problem. 

In both phrase sets, the first phrases are likely to create argument and personalized conflict while the replacement phrases are more likely to result in real problem solving. 

There are a number of other aspects of cooperative communication, far too many to outline in a single article. However, cooperative communication involves the use of techniques that are designed to prevent destructive conflict, enhance workplace morale, and save considerable time and energy. 

How Do People Learn Cooperative Communication? 

Our estimates are that between 5-10% of people consistently communicate in cooperative ways, although that estimate is certainly not scientific. A minority of people acquire these skills through experience, but unfortunately, experience is a slow, unreliable teacher. As a result we have decided to offer our Building Bridges series of seminars. At present there are two separate components to the process. The first seminar "Communicating Cooperatively In The Workplace", provides the basic components of cooperative communication, and highlights the advantages of using those components. The second seminar is entitled "Thorny Workplace Communication Problems" is a case-study based approach that allows participants to work through real communication situations, to determine how they can apply cooperative communication to them. 

The first seminar can be done stand-alone, while the second requires the first as a pre-requisite. Since we believe that seminars should be custom-designed, we will not be including an outline of content, since content will vary considerably from workplace to workplace. If your workplace problems centre around meetings, then the content would differ from a workplace that had general team-based issues. Or, if your major concern is written communication, the content would be different than if you are primarily concerned with verbal communication. What we can tell you now is that these seminars will be much different than the standard communication courses on the market, and avoid many of the tired, ineffective old saws that are often included in basic communication seminars. 

If you would like more information about cooperative communication elements you can order our help card on the subject (Communicating Cooperatively In The Workplace) by using the order form included in this newsletter. Whether you are a manager or staff member, you will find that learning and using cooperative communication techniques can reduce the amount of destructive conflict around you, save valuable time, increase team effectiveness, and reduce supervisory/ management time dealing with conflict that is a result of confrontational communication approaches.

Accounting

Objective: Accounting system in which the process of collection, classification, recording, summarizing information and preparing reports and financial statements, accounting forms and specific models is performed. To beneficial owners and managers within the organization such as banks or Brvnsazmany, General Assembly intended or tax authorities can use this information. Therefore, no educated person, more so bookkeeper accountant. Because of reports of this group of people is not standard and not enough processing and account balance is greater. For example, an accountant can easily experiment between short-term assets and long-term difference is allowed or not know how foreign exchange transactions in record offices.
Accounting as an information processing system, the raw data received financial, brings them in order.
Final product accounting system reports and financial statements is based on individual decision-making stakeholders (managers, investors, government and ...) is placed.

Nature: A professional accountant, a financial manager in the future could be the organization or company could give management an idea of company resources Mvjvdsh in what ways to invest for optimum use of it or if the company needed a new financial resources based on financial director their academic knowledge can tell how will be financed. And the total of these activities outside the ability of an experimental accountant.

"Accounting is an information system that Frahmkrdn information helps investors, creditors, managers and government better able than economic issues, to decide. For example, if a person wants to invest in a company, has an interest in that company and its financial position or results of operations in the years before the company knows. Issues that face financial reports are prepared by accountants.
"Accounting for response to human needs is developed. Therefore, over time, and parallel to the expansion of economic activities and increasing its complexity, objectives and accounting methods to meet the information needs have been developed. Because individuals, companies and governments decide on the proper distribution of financial resources need to have reliable information to help accounting information can be obtained. On the other hand do one of the investment materials essential in the process of economic development and the supply of capital from investors as well, as much as possible are trying to serve the financial resources to hand to propel the lowest risk and have the highest yield. Following the investment risk will be estimated. Meanwhile, one of the fundamentals of the companies to calculate market risk, the use of information generated by the system is Hsabday.
Accounting field, including fields that all three experimental groups of volunteers and technical mathematics, experimental sciences and humanities students accepted.

Future job, the labor market, income: It seems that graduates graduate programs in this field, more maturity and readiness to participate in the labor market are.
Results of the Research University, "Columbia" upon was that of the 70"s after all successful companies, companies that have their principal financial education has had. Because of these decades later, has an important role information and the most important information, financial information that the effect of making many firms are heads.
"Accountant job opportunities in a very broad and the lowest level to highest level in the covers. And yet in various universities, including governmental, non-profit and free, many students are taught in the accounting field, but the number of unemployed graduates in this field is less than the higher strings. As a small institution from the country"s largest plants for at least the accountant preparing tax returns are required.
Also, knowledge of accounting in the financial sector has wide application. Accounts to help because accounting is possible to determine the basis for calculating the amount of profit tax, both state and private companies are.
Graduates in this field after graduation can be assigned different levels and branches of financial affairs are such that it is described:
A) Accounting

Graduates can in all businesses and institutions, whether public or private as an accountant working in the following branches are:
Financial Accounting: in all commercial and non-profit companies and institutions.
Accounting Technology: In all industrial and manufacturing companies.
Governmental accounting: in all organizations and agencies operating as an accountant or accountant.
Tax accounting: finance offices.
Accounting insurance: insurance institutions.
Accounting Bank: Branch and supervising banks.
Accountants after a while employment in the financial management accounting can be commercial units, to role playing.

B) audit Accounting graduate capable of accounting in the branches of a professional audit are employed. Professional employees of a classification audit in general are divided into two main groups:
Internal auditors: this group of auditors, department employees are addressed, and the interface between the board and the company and its maturity as reported weekly, monthly or annually to the CEO and board offer. The group of auditors operating entity within the handle.
Independent auditors: The group of auditors, who are working in auditing institutions are based on contracts between companies or organizations with these institutions, accounting operations and financial entity based on the principles and accounting standards examined and give its report General Assembly of shareholders offer. Liaison between the independent auditors and company owners are the company board.
Currently in Iran, the accounting organization as a government agency, the largest institution in addition to its accounting and auditing other public and private institutions are working.

Capabilities required and recommended: Having a degree in accounting from sham mathematics is important. For this reason, students in the field of mathematics are more successful in this field. Of course this does not mean that human science students to study in the field of accounting, but not try to be good mathematical knowledge and have the minimum average.
Also, an accountant must report their work could well provide. Therefore, the dominant Persian literature and writing is good. This feature, especially in this field means higher levels of accounting and financial management is important.
Test three experimental groups as the most important lesson math lesson in this field has four coefficients.

Accounting students must be honest and confidante in the future because all the documents of an organization holds and if a person with a confidante and general ethical Ltmat not much to that company and ultimately brings into the community. This issue is of great importance, especially in the audit because the auditor that if a duty to investigate reports of a financial organization to confirm accuracy and it is responsible, honesty and courage not to do so is to express problems, administrative and financial Nabsamanyhay could trigger a society calls.
Finally, an Accountant to succeed in this world full of competition and change must be innovative, creative, be patient and disciplined.
Interest and financial analysis, the accounting student success is.
Status of the study in the sections above:

Ph.D. possibility to continue studying there.
Consider a graduate working in this field:
Students in this field must endure hours of work behind a desk and chair and dealing with numbers and figures have to be. Must also be accurate to conclude regular numbers not suffer. "
Status of the country needs in this field now:
Accountants and effective training company in acquisition of accurate and reliable financial information, analysis and information for sustainable development in the country such as Iran is of great importance. Because there accurate information, raise confidence, timely and relevant economic activities, is not only necessary but vital. In addition, financial information derived from economic activities that are reported by the accounting systems can be predicted from distractions, loss of economic resources and disrupt economic development programs to prevent.
About Dr. Saghafi also says: "Because this string class and the teacher only needs Unfortunately, in recent years, many cities that even a remote expert accountant no strings using accounting professors, and runs Kmtjrbh university graduates Hsabdarany inefficient results above are unable to attract the labor market are. Of course, what was said to apply to graduates of this field is not strong because every investor and every credit institution or credit for investment needs to accountants. "
Complementary points:
A few years ago when Mr. D. President of Iran took over the plants with Akhmhay in the figures and faces sullen workers rights that was 6 months and had not much hope of a new president did not. But a new president who was a graduate with strong management accounting and their right not only the desired factory saved from bankruptcy, but now the factory is one of the best plants of its products are exported and is now working method President mentioned as a new method is taught in universities.
Read what the real person"s story is one of the country"s factories