ITRP: budgeting and finance. Budgeting in upp for very, very beginners - goals and opportunities 1s upp budgeting scheme
The solution "ITRP: Budgeting and Finance" is an addition to the standard configuration "1C: Accounting 8", designed to create an automated financial planning and budgeting system
In the current crisis conditions, accurate and efficient planning of the financial condition of the enterprise and cash management is of particular importance. The proposed solution allows you to quickly and at low cost implement the budgeting functionality in enterprises that already use the product "1C: Enterprise Accounting 8" for accounting. The functionality of the solution is described below.
The solution is fully integrated with the "1C: Accounting 8" configuration at the level of NSI and documents, by comparing and merging configurations.
The proposed solution is a budgeting subsystem adapted for "1C: Accounting 8" from our ERP-class product "ITRP: Process Manufacturing 8".
The number of users is not limited by licenses (the product is not licensed).
Functionality of the product "ITRP: Budgeting and Finance"
Budgeting for any number of firms - business units (organizations).
Budgeting for any number of scenarios.
Flexible design system, formation of arbitrary budgets, setting up hierarchical dependencies of indicators.
Architecture:
o Forecast balance (Russian Chart of Accounts by default).
o Planned turnover indicators in the context of analytics.
o Setting the hierarchical interdependence of indicators.
o Set up posting templates for key figures.Budgeting by "Performance indicators". Indicators are detailed by arbitrarily configured analytics (any directories of the accounting system), incl. separate directories "Cash Flow Items (DDS)", "Budget Items of Income and Expenditures (BDR)". No separate setting of data sources is required for each indicator (an indicator is an analogue of the turnover item in the SCP).
Separate budgeting dimensions - CFD and Projects.
Custom budgeting analytics, 5 subcounts on the chart of accounts "Budgeting".
The ability to use arbitrary classifiers - budgeting analytics, linking the positions of the classifier with the positions of the key directories of the system (Cost items, Other income and expenses, etc.).
Storing documents of actual business transactions (links) from the accounting subsystem in the transactions and turnovers of the budgeting subsystem according to an empty scenario. Analysis of actual indicators in the context of primary sources - documents of economic operations.
Matrix, flexibly customizable forms for entering budgets (similar to Excel) through a document. For example, by rows - analytics, by columns - periods. In the cells - the values of the indicators are entered.
Control of budgets by target values and by limits, promptly when entering documents (budget transactions and Applications for the expenditure of DS) and through reports.
Calculations by models, storage of models as a separate setting and auto-recalculation of all model documents when the model changes.
Copying budgeting data.
Updating the budget with the possibility of transferring deviations.
Several types of budgets:
o dynamic budgets: Balances, turnovers, balances and turnovers, formulaic indicators in budgets (calculated resources). Plan-fact analysis of any customized budget form and comparison between scenarios.
o Fixed budgets: customizable hierarchical structure in the context of arbitrary analytics: turnover indicators, turnover and account balances, formulaic (calculated) resources. Plan-fact analysis of any customized budget form and comparison between scenarios.Custom management reports (can also be used as budget forms):
o Fixed report - generation of reports with an arbitrary structure, without setting in the configurator.
o Arbitrary tabular report - a spreadsheet document is configured in 1C mode, into the cells of which arbitrary data is extracted from the 1C database (any subsystem, including the budgeting subsystem) using formulas.
Allows you to easily customize reporting forms with an arbitrary irregular rigid structure that does not fit into the functionality of the report builder and data composition system.
All reports (budgets) are implemented on the data composition system.
Function panel 1C: Accounting 8, "Budgeting" tab. This tab appears after downloading the download "ITRP: Budgeting for Enterprise Accounting 8".
Document "Budget operation".
One of the reporting tools is "Fixed report". Filling out the report - according to the configured "Data Sources".
Fixed report setup form (setting report columns and data in columns)
An arbitrary tabular report is developed directly in the 1C-Enterprise mode. Filling out the report - according to the configured "Data Sources".
At any enterprise, budgeting is the most important component of the management system. The main task of budgeting is the planning of various business operations that are aimed at achieving the material goals of the organization.
Below we will talk about what functions the usual subsystem for 1C 8.3 from third-party developers contains:, Intalev Corporate Finance, and so on. If you wish, you can contact us for help in implementation. We will objectively select a system for you and implement it on more attractive terms than monopoly developers ().
The budgeting module in 1C is represented by subsystems for financial accounting , which usually include financial planning, control, accounting of expenses and income at the level of the organization as a whole, as well as at the level of the Central Federal District. Thanks to these modules, you can analyze actual and predicted budgeting information.
If you are interested in automating budgeting for 1C, introducing treasury or IFRS accounting, check out our.
Implementation of Budgeting in 1C 8
The use of subsystems begins with the assessment and analysis of the organization's existing financial reporting system. First, a list of report indicators is created. Usually two types of indicators are used: turnover and residual. Based on the list of residual indicators, users create a budgeting chart of accounts in the infobase. In the directory 1C "Items of turnover", a list of turnover indicators is filled out.
During the description of movements on turnover items and accounts, you can use a large number of analytical sections available in the subsystems "Budgeting 1C 8":
- projects;
- different articles of turnover;
- different nomenclature;
- counterparties;
- and so on.
The value of the indicator can have a sum and quantitative expression. For each indicator, you can specify a source for obtaining factual information. The data contains a ready-made list of algorithms for filling in sources of budgeting information; if necessary, the user can supplement this list at his discretion.
The next step is to enter financial reports into the system database. The "Budgets" directory stores a list of budgets that the user enters. Further in the module « Budgeting 1C » for the indicated budgets, it is necessary to enter the filling with indicators in the reference books "Budget accounts" and "Budget items". To get information about the structure and state of the budget, there is a function "Budget Report".
Next, the "Scenarios" directory is filled out. This guide is necessary to describe the versions and types of plans, as well as to distinguish between actual and planned data. In this system, there are no separate registers in order to take into account the planned and actual material accounting data, there is only a scenario. You can specify the level of detail, frequency, desired currency, and other information for the script.
The main functions of 1C programs for accounting finance:
- monitoring the results of the organization;
- economic forecasts;
- a means of coordinating the work of departments of the company;
- basis for making decisions on the development of the organization.
The program has a set of tools for financial planning in the organization, which corresponds to the universal budget model. Using these configurations, you can implement the following budgeting functions in 1C 8.3:
- financial planning for several different scenarios at once; creation of current budgets based on strategic budgets, adjusted for the actual implementation (in the completed period) of the budget;
- planning the movement of material resources of the organization for any period by time intervals, divisions of the enterprise, projects, counterparties, nomenclature, etc.;
- displaying the actual work of the organization in those sections in which planning was carried out;
- control of compliance of received applications for the expenditure of material resources according to the work plan for the period;
- the financial analysis;
- analysis of the availability of material resources;
- comparison of deviations of actual and planned information.
Budgeting in 1C gives users great opportunities in setting up the receipt of reporting information. The first example of a user-generated report is the "budget report". Its structure is assembled by an employee from item turnover and budgeting balances. Another example is "Financial Calculation", which plays the role of the indicator calculation constructor. When creating the composition of the lines of this report, the user selects the type of indicator for this line:
- source of factual information;
- turnover or balance according to the information of the budgeting subsystem;
- calculation on other lines of the report (it is possible to specify a formula).
To make reports in the 1C Budgeting subsystem familiar to Russian users, most of the calculated data have comments that describe their economic meaning. Based on the results of different sections of the report, the program displays concise expert opinions.
The introduction of the budgeting subsystem at the enterprise will improve the economic efficiency of the enterprise and the transparency of the enterprise as a whole.
P.S. We have extensive experience in the implementation of financial accounting and budgeting at enterprises in various industries and are pleased to offer our services to you in Moscow and the regions. We work on more severance terms with completely different programs - Intalev, 1AB Financial Management, etc. Details on the page.
An example of building a budgeting system in 1C ERP:
Formulation of the problem:
1. It is necessary to ensure the formation of a cash flow budget (BCDS) for the first quarter of the current year. It is necessary to ensure the formation (plan-fact) of the following reports:
The budgeting subsystem should include actual data, there should be the possibility of plan-fact analysis for the period selected by the user.
2. Products, services, production technology
3. Organizational structure of the enterprise
4. Production costs
5. Procurement of materials, settlements with suppliers
6. Sales, settlements with buyers
7. The structure of the cash flow budget (hereinafter BDDS).
8. Management chart of accounts and budgeting accounts.
9. For planned calculations, the following dependencies must be taken into account:
1. It is necessary to add a budget (BDDS), enter turnover items, budget items. It is also important to set up data sources so that automatic filling (calculation) of turnovers is performed.
3. It is necessary to enter the initial balances (actual) on the accounts of management accounting (budgeting). This can be done automatically, as we previously set up data sources for budgeting calculation.
4. You must enter a sales plan. It is important to understand that it is the sales plan data that is the starting point for other plans and budgets.
5. Next, you need to create a sales budget and a budget for payments from customers. At the same time, it is necessary to ensure automatic calculation of the payment budget (since the buyer pays 30% upon shipment, and 70% in the next month).
(2) Then, we will perform the calculation and generate turnovers (planned, according to the main planning scenario) according to budgeting items and according to the management chart of accounts.
5. Next, calculate the budget for payments to suppliers (for the supply of materials). The initial data will be the volume of purchases (by amount) for the previous year increased by 20%. It is also necessary to distribute the received (planned) amount by months, taking into account the seasonality of the need for materials.
6. Next, calculate the budget for piecework wage payments. The initial data will be the planned number of sales of products, the current (available) quantity of products, the planned s / c of the output of a unit of each product, an additional coefficient = 1.2.
It is important to understand that the program allows you to set up an arbitrary calculation algorithm (calculation formula).
7. Next, we will plan the total amount (for the main and auxiliary production) of overhead costs. Then, we will distribute these costs in proportion to revenue (sales) between the main and auxiliary production.
8. Set up a restriction in the program (do not exceed the budget by more than 10%) on the maximum amount of money spent (under the turnover item "Payments for management expenses").
After that, the program will automatically control (prohibit the execution of applications for spending money) if the total planned (according to applications) amount exceeds the budget by 10%.
You need to understand that in order to use this functionality, the expenditure of funds should be drawn up strictly with reference to the application for the expenditure of funds.
9. On this, the preparation and adjustment of the program in terms of budgeting is completed. Further, the program will reflect the actual data (in our case, payments to suppliers, payments to buyers, payment of piecework wages, write-offs of d / s for general business expenses).
At the end of the selected period (for example, monthly), it is necessary to enter data on actual turnover into the budgeting system (for budgeting items and management accounts).
Filling occurs automatically, by clicking the "Fill .."
10. Total: at this step, the budgeting subsystem contains planned and actual data.
Thus, now it is possible to generate reports: a comparative analysis of budget turnover and financial calculation.
INTRODUCTION
The article is the first part of the manual, which sets out the basics of developing budgets in the subsystem "Budgeting" of the configuration "1C: Manufacturing Enterprise Management 8" (hereinafter 1C: SCP). After getting acquainted with the main elements of the subsystem, the simplest examples of building Sales budget and production budget. A detailed version of the article is presented in the attached file (upp1.zip).
1. SUBSYSTEM "BUDGETING" IN 1C: SCP
1.1. The main elements of the subsystem "Budgeting"
The essence of budgeting is the development of interrelated plans for the economic activities of the company, its divisions, based on the current and strategic goals of functioning, monitoring the implementation of these plans, and corrective action on deviations in their execution. Planning in the "Budgeting" subsystem of the 1C: SCP configuration is carried out using budget operations.
budget operation similar to bookkeeping. The main difference between them is that the accounting entry reflects an event that has already taken place in the economic life of the enterprise, and the budget transaction reflects a future event or several future events.
The budget operation does not indicate details that are not essential for financial planning: specific settlement bank accounts of the enterprise from which and to which funds will be received, specific accountable persons, etc. It is sufficient to indicate the date up to the planning period, and the first date of the period is usually indicated. At the same time, the values of the following analytical sections are recorded in the budget operation:
- planning scenario;
- turnover article;
- transaction currency;
- financial responsibility center (CFD);
- project;
- counterparty;
- nomenclature.
Planning Scenario is a means for separating multiple variants of financial plans in the system. In the context of scenarios, planning of sales, production, and purchases is carried out. This allows you to compare budget data with planning system data.
The script defines the following parameters:
- planning detail (enlarged planning or planning up to the elements of analytical accounting);
- periodicity (time interval that determines the detailing of planning by calendar periods: year, quarter, month, week, day);
- planning method (cyclic planning for several successive periods of the same duration at once, rolling planning, when the next planning period opens as the previous one ends, planning for a certain time interval);
- planning currency;
- a sign of using a separate line of exchange rates for the scenario (which allows you to prepare several scenarios for the development of the situation depending on different forecasts for the dynamics of changes in exchange rates of operations).
Turnover articles are key elements of the subsystem "Budgeting". They serve to detail the turnover of the enterprise in the preparation of budgets and the analysis of factual information. Turnover articles are characterized by the following parameters:
- signs of accounting by amount and quantity;
- signs of conducting turnovers by nomenclature and counterparties;
- sources of obtaining actual data (indication of the relationship between the article of turnover and the details of management and accounting, which is necessary for automatic comparison of planned and actual indicators), etc.
The turnover item of a budget operation corresponds to a combination of a debit account and a credit account of budgeting accounts or a combination of such combinations that are set in the properties of the turnover item.
One turnover corresponds to one or more budget entries characterizing the movement of funds between the accounts of the budgeting chart of accounts. Moreover, in the case of using several budget entries, the total amount of turnover is distributed between them in proportion to the coefficients specified in the properties of the turnover item.
Directory Articles of turnover by budgets has a hierarchical structure. You can enter groups in it, for example, Income and Expenses.
Accounts budgeting are used to reflect the planned balances of funds. In the 1C: SCP system, for each of the accounts, you can organize quantitative and currency accounting, as well as maintaining analytical accounting in the context of departments, nomenclature, etc. The totality of all accounts is represented by the budgeting chart of accounts.
Budgeting Chart of Accounts resembles a simplified chart of accounts. Fragments of the budgeting chart of accounts adopted in the typical 1C: SCP configuration are given in Table. 1.1. Bold type indicates those accounts that will be used in the following examples.
Table 1.1
Budgeting Chart of Accounts
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Account code |
Name |
Active(A)/ Passive(P) |
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Fixed assets |
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fixed assets |
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investment property |
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Depreciation of investment property |
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Current assets |
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Raw materials |
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Unfinished production |
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Primary production |
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Finished products |
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Accounts receivable, current |
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Indebtedness of buyers and customers, net of provisions, current |
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Buyers' debt, current |
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Cash and cash equivalents |
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Bank accounts |
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Equity and reserves |
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Equity |
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Share capital, ordinary shares |
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Current responsibility |
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Loans and borrowings, including interest payments, current |
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Payroll liabilities, current |
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Current accounts payable |
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Settlements with suppliers and contractors, current |
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Other liabilities |
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Dividends payable |
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Revenue |
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income tax |
In this plan, the account codes are set so that each subsequent digit is for a more detailed division of the account. So, for example, on account 200 information is collected on all current assets, on account 203 stocks are presented, on account 208 - cash, on account 2081 - bank accounts.
Budgets are intended for grouping the results of entering business transactions in various areas of the enterprise's economic activity. So, for example, they distinguish: a sales budget for accounting for the sale of goods and services, a materials budget for accounting for materials, etc.
Data sources for generating budget lines can be of the following types:
- budget accounts - budgeting accounts are indicated, the balances of which are displayed and controlled during the formation of the budget;
- budget items - items of turnover are indicated, data on which are included in the budget line.
Subdivisions -- These are elements of the financial structure of the enterprise. So, as separate divisions, one can single out: the sales department, production, administration, etc.
Center for Financial Responsibility (CFD)- This is a division of the enterprise, which is an independent object of the budget process. The configuration provides for several types of CFD: income center, cost center, etc. The CFD is one of the details of the unit.
When setting up an information system, first of all, directories are filled in: Scenarios, Divisions, Currency Nomenclature etc., corrected if necessary Budgeting Chart of Accounts.
The central link of the subsystem is the articles of budget turnover, with the help of which budget transactions are introduced. Based on the entered budget transactions, various reports are built: Turnover balance sheet, Sales budget report etc.
1.2. Ways to enter budget transactions
In the 1C: SCP system, there are various ways to enter budget transactions.
In this tutorial, we'll cover the following:
- using document budget operation;
- using batch input of budget transactions;
- using dependencies between articles of turnover.
2. SOLUTION OF THE CROSS PROBLEM
2.1. Simplifications adopted for the cross-cutting problem
The cross-cutting task provides for the consistent development of the main budgets of the enterprise, starting from the sales budget and ending with the budget of income and expenses. Let us take the following simplifications:
- 1) we will plan budgets only for the first quarter of the next year, broken down by months;
- 2) we believe that the company specializes in the production of products of only one type, the production of which uses materials of one type, so there will be no need to keep analytical records according to the nomenclature;
- 3) all manufactured products are sold in bulk to buyers;
- 1) only one planning scenario with the name "monthly" is considered;
- 2) leave it unchanged Budgeting Chart of Accounts, adopted in the typical configuration 1C: UPP (see Table 1.1);
- 3) as taxes, we will leave only income tax with a rate of 40%.
2.2. Sales budget
Budget planning usually starts with a sales budget. This is due to the fact that the sale of products is the main factor limiting the development of production. For simplicity, we assume that the firm specializes in the production of one type of product.
Example 1 The sales forecast for the first quarter of next year is given in Table. 2.1.
Table 2.1
Create a sales budget.
Solution
- 1. Entering the turnover item
We will introduce a new article of turnover Wholesale. For this:
- let's use the command Budgets>Budget turnover items;
- with a button Insert or keys Ins add to directory Articles of turnover by budgets new element;
- when planning wholesale trade, both quantitative and total accounting should be kept, therefore, in the window of the created directory element Articles of turnover by budgets tab Main turn on the checkboxes Accounting by Quantity, Accounting by Amount;
- the rest of the checkboxes will be left disabled, since analytical accounting by item and counterparties is not provided;
- when selling products to customers, the following posting should be automatically recorded:
- Let's go to the tab postings and select in the column Debit account 20711, in column Credit - account 600;
- in columns Kt for amount, Kt for quantity we indicate with what coefficients this posting is recorded on the budgeting accounts.
Remark 1. When entering each article of turnover, you should pay attention to filling in the fields in the columns Kt for the amount, Kt for the quantity. Usually in these fields we will put down units.
2. Planning scenario
Under budget period understand the planning time interval, in our case it is the first quarter of the next year. System 1C: SCP allows you to consider various planning methods:
cyclical, in which plans for the next budget period are drawn up at the end of the previous budget period;
sliding, providing continuous planning; so, for example, with this method of planning, first in December they draw up budgets for the first quarter of the next year, broken down by months, at the end of January they make up budgets for February-April, at the end of February - for the period from March to May inclusive, etc. ;
planning way "on the interval", in which the plan is drawn up once for a given budget period.
With the command Balance>Planning Scenarios enter the planning scenario by filling in the fields:
- Name- monthly,
- Periodicity- month
- Planning method- per interval;
- Currency- rub.
3. Sales budget
Enter in the directory Budgets new element sales budget, single article Wholesale. For this:
- using the command Budgets>Budgets open in directory Budgets and add a new element named Sales budget.
- in the directory Budgets select element Sales budget and with the button Go select menu item Budget item. Let's add a new item to the list of budget items, in the column Turnover articles choose an article Wholesale. At the same time, the graph Name will fill in automatically. Sign1 means that this item is included in the budget with a coefficient of +1 .
4. Batch input of budget transactions
Remark 2. Although planning below is carried out for the first quarter of 2012, it is advisable to plan budgets if you independently complete all the examples. for the future, i.e., if, for example, the current year is 2012, then budgets should be prepared for the first quarter of 2013.
We need to enter three budget operations that have a number of common details, such as: turnover item, currency, etc., so we will use processing. For this:
- let's call the command Budgets>Batch entry of budget transactions;
- choose a scenario monthly and go to the first tab General details of budget operations, where we fill in the following details: Turnover article - Wholesale, Transaction currency - rub ., Responsible - Balaganov A ., State - prepared;
- go to tab Budget Operations izfill data on planned sales in accordance with the table. 2.1;
- press the button Run, after which the result of our actions will be reflected on the tab Generated documents;
- tab Generated documents press the button Spend;
- using the command Budgets>Budget operation view the list of entered operations.
Remark 3. As a result of applying processing Batch entry of budget transactions budget transactions are formed. The processing itself is not saved in the infobase, but the result of its use (recorded budget transactions) can always be seen in the journal Budget Operations.
- 5. Report on Sales budget
For a report on Sales budget:
- let's call the command Budgets > Budget Report;
- press the button Setting;
- tab General in a collumn Performance enable checkbox for props Quantity, in this case, the report will also present quantitative accounting data;
- tab Groupings add grouping Period and in the list Expand horizontally select element Period;
- set the period from 01/01/12 to 03/31/12 and press the button Form.
Remark 4. The budget report is not saved in the infobase, however, using the button Save values you can save the report settings, after which, thanks to the presence of the button restore values, the report is easily restored.
2.3. Production budget
Example 2. In accordance with the sales forecast, a production plan was prepared for the first quarter of the next year (Table 2.2).
Table 2.2
Create a production budget.
Solution do it yourself, following the solution of example 1.
Directions:
1. Enter the turnover item Output, in which sum and quantitative accounting should be kept.
2. When the product is released, the posting should be recorded:
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Debit |
Credit |
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2034 Finished products |
20321 Main production |
3. Create Production budget, consisting of one article Output.
4. With the command Batch entry of budget transactions enter the proposed production plan (Table 2.2).
5. Prepare a report on production budget first quarter 2012
With the growth of turnover and operations, the company needs to automate processes, and these tasks can be performed by software. The most optimal implementation is 1C: Production Enterprise Management 8 (UPP) or 1C: Trade Management 8 (UT).
Consider the implementation aspects of 1C: Trade Management 8 (hereinafter - 1C: UT 8).
Initially, the budgeting business processes look like this:
- the annual budget is drawn up and approved, the data of which are maintained according to plan and fact in the program excel;
- daily information about received invoices for payment is downloaded from the accounting department, for which a register is compiled;
- the register, after checking the financial service, is submitted to the treasury, and according to the data of the financial service, the treasury makes payments according to the approved data.
The complexity of this process is related to the number of transactions and invoices, so working with data in the program excel is a rather tedious task. In this regard, in many companies there is a need to automate the budget process and switch to software. Currently, the most inexpensive is the transition to 1C: UT 8 (there are two blocks- UPP and UT).
Key element 1C: Budgeting is financial planning, which includes process management:
- creation of monetary resources;
- distribution of monetary resources;
- use of financial resources.
After all budget- this is the plan of activity of this enterprise for a specified period, presented in financial form.
The result of budgeting is a set of coordinated financial plans:
- income and expenditure budget (BDR);
- cash flow budget (BDDS);
- forecast balance;
- working budgets for separate divisions and separate types of activity of the enterprise.
Methodology creating a list of indicators for analysis and budget items are unique for each enterprise. Budgets are drawn up both for several months and for longer periods of time (in the case of strategic planning).
Thus, it can be concluded that 1C: Budgeting is:
1) a means of coordinating the activities of enterprise departments;
2) economic forecast;
3) the basis for making decisions on the development of the enterprise;
4) control of results of activity of the enterprise.
The configuration implements the following functions:
- planning the movement of the company's financial resources for any period in the context of time periods, projects, nomenclature, divisions, contractors, etc.;
- monitoring the actual activities of the enterprise in the same sections in which planning was carried out;
- the financial analysis;
- financial planning for various scenarios;
- formation of current budgets on the basis of strategic ones and with correction for the actual execution of the budget in the completed period;
- compilation of consolidated reports based on monitoring results;
- monitoring the compliance of applications for spending funds with the work plan for the period;
- analysis of the availability of funds;
- analysis of deviations of planned and actual data.
The system does not specify details that are not of serious importance for financial planning (accountable persons, settlement bank accounts, etc.). Dates can be specified up to the planning period, with the first date usually being specified. Also in 1C: Budgeting, you can fix the values of the following analytical sections:
- financial responsibility center (CFD);
- planning scenario;
- counterparty;
- transaction currency;
- turnover article;
- project;
- nomenclature.
Before proceeding with the implementation of budgeting in 1C: UT 8, it is necessary to carry out the following preparatory work:
1) development of a reference book of correspondences with article 1C: Accounting and budgets by the financial department;
2) coding of expense items in accordance with the codes used in 1C: UT 8 (this procedure will allow you to make automatic downloads of both the plan and the actual data pulled from applications for payment);
3) the provision of a work plan for the implementation of 1C: UT 8 is prepared by the IT department together with the financial service.
As an illustrative example, below are reference books on the correspondence of budget items and articles 1C: UT 8 and a work plan for the implementation of budgeting in 1C: UT 8 (Enterprise Accounting) (Table 1, 2, respectively).
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Table 1. Directory of correspondence between budget items and items 1C: UT 8 |
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Budget item |
Budget sub-item |
Article 1C: UT 8 |
Compliance code |
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Communal payments |
Utility expenses (warehouse, office) | |||
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Office expenses |
Stationery consumables |
Household expenses and stationery | ||
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other expenses |
Connection ( IT) |
Telecommunication services | ||
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other expenses |
Packaging materials |
Container (packaging) | ||
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other expenses |
Maintenance of equipment ( IT) |
Maintenance of warehouse equipment | ||
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Table 2. Work plan for the implementation of budgeting in 1C: UT 8 (Enterprise accounting) |
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No. p / p |
the date |
Index |
Execution status |
Comments IT |
Executor |
Financiers' comments |
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Creating a Plan Load Format |
financier | |||||
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Checking the plan for 2012 in the control of budget execution (hereinafter referred to as CIB) in 1C: UT 8 for the personnel management department |
financiers | |||||
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Prepare for entry into the CIB, enter and check the 2012 plan for:
Report found errors IT |
financiers | |||||
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During testing - checking the correctness of filling in cost items by contractors in applications for spending funds in the context of a particular unit |
IT, financiers | |||||
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Enter (automatically from 1C: UT 8) into the CIB and check the actual data on payments according to applications and the register in one banking day. Report found errors IT |
financiers | |||||
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Enter (automatically from 1C: UT 8) into the CIB and check the actual data on cash payments of expenses (cash transactions) | ||||||
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Develop and provide report forms in 1C: UT 8 to analyze plan deviations, by years, etc. |
IT- testing and problem setting | |||||
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Prepare for entry into the CIB, enter and check the 2012 plan for all departments, except IT and HR department |
financiers | |||||
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Testing plan adjustments for budget items |
IT- development; financiers - testing | |||||
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Entering and checking in the CIB actual data on payments for five banking days (separately for each day) |
financiers | |||||
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Prepare, submit, check the plan for 2013 in the CIB |
financiers | |||||
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Preparation of instructions for working with the CIB for the user | ||||||
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Elimination of program shortcomings identified during the audit on all points of the plan | ||||||
To test the program 1C: UT 8, you should pay attention to the correct filling of cost items when generating an application for payment. Without these conditions, the costs will be reflected incorrectly, as a result of which the actual data will be distorted.
As an example, consider the figure "Application for payment", which indicates the cost item.
When implementing and testing the budgeting block in 1C: UT 8, special attention should be paid to the specifics of the enterprise, its financial structure, and also to describe business processes.
The description of the business process will allow you to write a regulation on maintaining budgeting in the program, as well as instructions for users. An example of a regulation is shown below.
Description of the business process "Budget management in 1C: UT 8"
Departments and positions of employees involved in the process:
- head of the financial department;
- Chief Accountant;
- Financial Controller;
- cost item initiator;
- database operator;
- department heads.
Description of the business process:
1. The financial department, represented by the financial controller, prepares a guide with codes for budgeting and sends formats with codes for cost items to heads of departments (Table 3).
|
Table 3. Budget code guide |
||
|
Expense code |
Article |
Department |
|
Business trips |
Department IT |
|
|
Telecommunication services |
Department IT |
|
2. The initiator brings an invoice for payment to the accounting department, having previously indicated the code of the expense item.
3. Operator 1C: UT 8, when entering data on the invoice for payment and generating an application for spending funds, indicates a three-digit article code, having previously removed the hierarchy (this operation will allow automatic filling of the department by the article code).
4. By the end of the day, a specialist in the financial department reconciles the items and identifies deviations of the plan from the fact, on the basis of which adjustments are made for the appropriateness of payment for this item.
5. After the formation of the application for payment, the status is indicated (to pay or not to pay) and signed by the management represented by the chief accountant and the head of the financial service.
Summing up the results of the implementation of the 1C: UT 8 program in the company, we can highlight the tasks that are solved when switching to this program: planning and control of budgets for projects and departments.
The financial department of the organization in its work can operate multiple budgets, for example:
- budget of orders for construction and installation works (hereinafter referred to as construction and installation works);
- construction and installation budget;
- materials cost budget;
- the budget for the cost of wages of production workers;
- budget for management expenses;
- supply and demand budget;
- budget for organizing and servicing the business;
- budget for capital investments and investments, etc.
To enter planned data on budgets into the system, a document is used. "Budget plan". The task of a set of control constraints that allow you to control the process of planning and budget execution is performed by means of a document "Budget limits plan". With this document, you can:
- set limits on costs for the facility in accordance with the approved estimate;
- determine target indicators that characterize the financial result for the object or for the center of financial responsibility;
- set both upper and lower bounds for any budget item, taking into account the analytical measurements used for this item, etc.
Summary budgeting data by item is presented in "Budget Report". To view and analyze the execution of budgeting limits when forming budgets, you can use "Report on limits". The report is designed to view and analyze two versions at the same time. "Comparison of budget versions".
The financial analysis
Using budget planning tools and tools for analyzing budget indicators, the specialists of the financial department can correctly predict the main indicators of the organization, prevent losses and assess risks. Financial reports, unlike accounting ones, are more understandable to management and, in the absence of a financial director in the organization, greatly simplify the work of the chief accountant in providing the necessary information to the head.
A report is intended for the formation of consolidated analytical reports and the calculation of analytical indicators of both planned and actual results of the organization's activities. "The financial analysis".
This report allows you to analyze the balance sheet with aggregated data grouped by the degree of liquidity (assets) and the degree of urgency of payment (liabilities), calculate financial analytical ratios based on balance sheet indicators that reflect the financial stability, as well as the liquidity and solvency of the organization. Using this report, you can also analyze the indicators that characterize the efficiency of the construction organization in several areas: the efficiency of the use of fixed production assets; material resources; labor resources.
It provides for the formation of a profit and loss statement, as well as the calculation of financial indicators that characterize the profitability of activities, cash turnover, business activity and the financial cycle.
Financial analysis tools complement the report "Factor analysis". This report calculates the return on equity and analyzes the factors influencing it. The analytical model of return on equity allows you to compare several options for the development of activities and choose the most optimal option.
For an enlarged comparative analysis of data on the planned and actual volume of costs for construction objects, a report is used "Comparison of indicators for construction projects". Comparison of data in the report is performed in the context of cost items.
Thus, when implementing a multifunctional solution 1C: Construction Contractor 4.0. Financial management construction companies receive in one package not only accounting and tax accounting mechanisms, but also powerful financial analysis tools, budgeting and financial flow management tools.
Conclusion
The process of introducing budgeting into the 1C: UT 8 program is quite laborious and requires the following:
1) regular testing of actual data when entering into the budget;
2) setting technical specifications for programmers in order to eliminate programming errors when loading planned and actual data;
3) the financial control service - to ensure the correct filling of cost items in accordance with the accepted codes;
4) a clear description of the business processes and financial structure of the company in order to switch to a software product;
5) verification of the correctness of entering actual and planned values during the entire transition process and at least a year after it, since distortions and shortcomings are possible within the work.
A. Semenova, financial manager of MFT-line
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