ACCAF5知識點：在預(yù)算系統(tǒng)中使用的信息2

2. 信息與數(shù)據(jù)的來源 Sources of Data and Information

Data and information come from multiple sources—both internal (inside the business) and external. Businesses need to capture and use information which is relevant and reliable.

2.1 內(nèi)部來源 Internal

Accounting records are a primary source. They detail past transactions which may be used as the basis for planning (e.g. preparing a financial budget or forecast). They are primarily used to record what has happened to the financial resources of a business. For example, how cash has been obtained and spent; what assets have been acquired; and what profits or losses have been made on business activities.

Accounting records also provide non-financial information. For example, documented reasons for raising debit notes to suppliers or credit notes to customers can provide useful information about the quality of materials purchased/finished goods sold. Data analysed from sales invoices provide a profile of which products, to whom and in which markets sales are being made.

A lot of internal information is related to the accounting system— but not a direct part of it. For example:

< Employee records (personal details, wage rates or salary, skills and experience, training records);

< Costings for tenders for contracts;

< Production department data (e.g. number of machines, operating capacity, repairs and maintenance records);

< Records of direct contact with customers (e.g. complaint letters, calls received by a customer service centre).

Not all internal information is provided formally. For example, relevant and reliable information may be communicated through regular meetings of staff and management without formal documentation.

2.1 外部來源 Categories of External Information、

< Information about ways in which business activities need to be undertaken. For example:

= Businesses must keep records to collect taxes on behalf of the government, and so need regular and up-to-date information about the taxation system (e.g. VAT, corporate profits tax) and what actions needs to be taken (e.g. returns submitted, payments made).

= Businesses need to be aware of laws which affect their activities (e.g. environmental legislation, health and safety regulations, labour law).

< "Market" or "competitive intelligence" (i.e. information about the markets in which a business operates). This may be obtained through market research.