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Samenvatting Procedure en Recht Hoofdstuk 3 (In Balans)

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Samenvatting Procedure en Recht Hoofdstuk 3

Institution
Landstede
Course
Procedure en Recht








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Institution
Landstede
Study
Bedrijfsadministrateur
Course
Procedure en Recht
All documents for this subject (7)

Document information

Uploaded on
November 1, 2021
Number of pages
23
Written in
2021/2022
Type
Summary

Subjects

  • functiescheiding
  • beschikkende functie
  • bewarende functie
  • registrerende functie
  • uitvoerende functie
  • controlerende functie
  • functievermenging
  • fraude
  • samenspannen
  • inkoopproces
  • offerte
  • minimumvoorraad
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3. ADMINISTRATIEVE
ORGANISATIE VAN
BEDRIJFSPROCESSEN
Administratieve Organisatie Functiescheiding:
beschikkende functies
bewarende functies
registrerende functies
uitvoerende functies
controlerende functies

Offerte
Bestelling
Inkoopproces Goederenontvangst
Factuurafhandeling



Offerte
Orderacceptatie
Verkoopproces Orderverwerking en facturering
Goederenverzending en levering
Debiteurenbeheer/contante verkopen




Ontvangsten
Financieel proces UItgaven




3.1 ADMINISTRATIEVE ORGANISATIE

3.1.1 ADMINISTRATIE

Een organisatie is een groep mensen die:
o samen met elkaar activiteiten onderneemt;
o met behulp van middelen;
o op een doelmatige wijze;
o om een overeengekomen doel te bereiken.
Een organisatie moet een administratie hebben om alles vast te leggen, er moet zicht zijn op de geldmiddelen
en de besteding ervan.
Administreren is het systematisch verzamelen, vastleggen en verwerken van gegevens.
Financiële administratie = financiële feiten en gegevens systematisch verzamelen, vastleggen en verwerken.
In een administratieve organisatie werken mensen doelmatig samen om gegevens te verzamelen, verwerken
en vast te leggen.
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