EMPLOYERS' ASSOCIATIONS Traditionally, employers' associations negotiated with trade unions on behalf of their members and were generally aimed at protecting the interests of their members in their dealings with trade unions. It was believed that negotiations with many employers or during

Purchasing center There is such a thing as a purchasing center - a circle of people involved in the purchase of certain products. The number of participants in the procurement center at different stages of decision-making can vary from three to 12 people; degree of their influence

The formation of the financial department at the enterprise is a responsible task. The functions of the financial department are constantly expanding and are formed based on the tasks that the financial director will have to solve.

Functions of the financial service

• Financial controlling is one of the main functions of the financial department, which consists in the formation of plans and control over their execution. The performance of this function is associated not only with accounting and analysis, but also with monitoring the execution of business processes of the enterprise.
• Treasury Department. Cash management of the company, the formation of a payment calendar, control over the status of mutual settlements - all these are functions of the treasury and it is impossible to underestimate their importance.
• Organization and maintenance of accounting and tax accounting. This function does not require much explanation.

The only thing I want to focus on is the separation of the functions of the chief accountant and financial director. Responsibility of the chief accountant - maintaining regulated and tax accounting in accordance with the requirements of the legislation, timely formation of accounting and tax reporting, reflection of the facts of the company's economic activity on registers accounting. The functions of the financial director are to plan the activities of the company, his financial result, including in the context of constantly changing legislation. The function of tax planning is the direct responsibility of the financial director of the company. The subordination structure of the chief accountant is a topic for a separate discussion. One side Chief Accountant is within the area of ​​responsibility of the financial director and must report to him, on the other hand, in accordance with the law "on accounting", the chief accountant reports directly to the general director of the organization. The easiest way out in this situation is the dual subordination of the chief accountant.

It should be understood that in a particular company, the functions of the financial service may not limit the tasks facing the financial director in the process of organizing the financial department.

The structure of the financial service

After the functions of the financial department are defined, you can begin to form its structure.

The structure of the financial department can be represented in the following diagram:

At the same time, the Contracting Department and IT Department are not part of the FEO, but are strategically subordinate to the Financial Director.

The simplest thing is to allocate a separate service to implement each function.

But no one bothers to split the function into several services or, conversely, combine several functions into one service.

Having determined the tasks and structure of the financial service, it is necessary to start developing internal regulations.

Financial Service Regulations

Regulations of the financial service are a set of provisions, rules, instructions governing business processes owned by the financial director, and as basic ones (budgeting, accounting, fundraising, making payments; they are regulated, respectively, by budgetary, accounting, credit policies, the procedure for making payments, preparation of financial statements), and directly related to the management of personnel of the financial service of the enterprise. The latter are often referred to as HR processes.

In the process of developing, coordinating and approving the documents regulating these processes, many issues related to the number of employees of the financial service, the requirements for their qualifications, and the wage fund are removed. If the requirements for the functional duties of employees are changed by the company's management, the regulatory documents approved earlier will minimize potential conflicts, change the staffing level and revise wages.

Regulations on the financial service of the enterprise

The set of tasks of the financial department, its regulations and structure form the basis for the formation of the final document - the Regulations on the financial service of the enterprise.

This provision is an internal regulatory document, which has the following structure:

1. Organizational and functional structure of the financial service. Typically, the organizational structure is an organizational chart with the allocation of departments and a description of their functions. For the purposes of HR planning, it is useful to display information on the number of staff positions (existing and planned) on the diagram.
2. Structural and staffing of the financial service. Usually, this information is formed in the form of a table with the obligatory indication of the names of departments, positions, the number of active and vacant staff positions.
3. The main goals and objectives of the financial service. This section of the regulation describes the goals formulated taking into account the company's development strategy, and the tasks that need to be solved to achieve them. Tasks are defined for each department.
4. Function matrix. This is a table in which the functions of the financial service are located vertically, and organizational links, that is, managers and key employees of service departments, are located horizontally. At the intersection of the lines and the graph, a mark is made (who is responsible for what). The function matrix gives an idea of ​​the possible workload of departments and allows you to optimally group functions by department.
5. The order of interaction of employees of the financial service. Usually, an internal order of interaction is distinguished - between individual employees and (or) structural divisions of the company and an external one - with individuals (for example, especially large clients) or state (commercial) organizations. The order of interaction is developed taking into account the organizational structure of the company as a whole, the functions and tasks of its other divisions, established principles and traditions.
6. This section details the procedure for filing an appeal or expressing disagreement along the chain “CEO – CFO – Head of Department – ​​ordinary employee”. This applies to any questions and proposals (the task received, the decision being made, disproportionate compensation, encouragement or punishment), including innovative ones that may arise both for the employee and his immediate supervisor.
7. A system of indicators to evaluate the work of the financial director and the financial service.
8. Final provisions.

If the head of the financial service is the financial director, then his activities are regulated by the job description of the financial director, and if the financial department is separated into a separate unit, then when developing the job description of the head of the financial department, you need to apply general rules formation job descriptions.

A detailed job description usually includes the following items:

1. General provisions
2. Qualification requirements. The requirements for the level of education of a specialist in this position are formulated, and a set of skills and abilities necessary to perform job duties is described.
3. Job responsibilities. The more detailed this section is filled out, the less questions the specialist will then have about the need to perform certain tasks. Therefore, this section should be the most complete summary of all possible tasks performed by a specialist.
4. Specialist rights.
5. specialist responsibility.

It should be noted that the effective operation of the financial department is impossible without a high-quality information system.

Regulations on the Treasury

The importance of the work of the Treasury Department cannot be overestimated. The timeliness and correctness of payments, the execution of the cash flow budget depend on the efficiency of the functioning of this unit.

Formalization of the department's work regulations is the basis for effective functioning. As a result, it is necessary to develop internal regulations for the work of the department.

The approximate composition of the regulations of the Treasury Department:

• Regulations for the formation of budgets;
• Regulations for coordinating payments;
• Job description of the head of the treasury department;
• Job description of a specialist in the treasury department.

All these regulations are described or included in the form of annexes to the document "Regulations on the Treasury".

This provision is an internal regulatory document that has the following structure:

1. Organizational and functional structure of the Treasury Department. Usually, the organizational structure is an organizational chart with the allocation of positions and a description of their functions. For the purposes of HR planning, it is useful to display information on the number of staff positions (existing and planned) on the diagram.
2. Structural and staffing of the Treasury Department. As a rule, this information is formed in the form of a table with the obligatory indication of names, positions, the number of active and vacant positions.
3. The main goals and objectives of the Treasury Department. This section of the regulation describes the goals formulated taking into account the company's development strategy, and the tasks that need to be solved to achieve them.
4. The order of interaction of employees of the Treasury Department. Usually, an internal order of interaction is distinguished - between individual employees and (or) structural divisions of the company and external - with individuals (for example, especially large clients) or state (commercial) organizations. The order of interaction is developed taking into account the organizational structure of the company as a whole, the functions and tasks of its other divisions, established principles and traditions.
5. Resolution order conflict situations. The procedure for filing an appeal or expressing disagreement along the chain “general director - financial director - head of department - ordinary employee” is prescribed in detail. This applies to any questions and proposals (the task received, the decision being made, disproportionate compensation, encouragement or punishment), including innovative ones that may arise both for the employee and his immediate supervisor.
6. A system of indicators that allows you to evaluate the work of the head of the department and the treasury department. This section includes lists and descriptions of indicators, upon fulfillment of which the work of the financial director and his subordinates is recognized as successful. Indicators should be specific and measurable.
7. Final provisions. This part establishes the procedure for agreeing and approving the Regulations, its validity period, the procedure for making changes, familiarizing employees with the Regulations and the procedure for storing it.

Responsibilities of a financial manager

Today financial management is a system of principles and methods for the development and implementation management decisions associated with the formation, distribution and use of financial resources, cash flow. As a result, the role of the financial manager in the company's management system may vary depending on the specific tasks facing the financial service.

The financial manager, whose duties are limited to participating in the activities of the treasury and the budget process, monitoring and analyzing the activities of the enterprise, studying the applicability of certain financial instruments, plays an important role in ensuring the current activities and development of the company.

For an effective solution various tasks various tools and regulations are used in the current activities, ranging from Excel spreadsheets to modern specialized software products with the widest functionality that allow expanding functionality simply and “painlessly” for the user.

Depending on the specialization and activity, the list of job responsibilities of a financial manager may vary from cash flow management functions to a control system financial condition company, and the function of managing relationships with counterparties. Accordingly, the job description should include a complete list of duties and powers, ensuring the completeness of the function performed by a particular financial manager in a given organization.

Drive specific example job description does not make sense, since it is impossible to provide for the entire list of duties, just as it is impossible to describe the entire range of tasks management accounting enterprises. In each particular company, management accounting is individual, and, accordingly, the set of functions of the employee who provides this accounting is individual within each company.

However, the general structure of the job description can be given. In general, it should consist of the following sections:

1. General provisions- description of the document, position, who appoints the employee to this position, and so on.
2. Qualification requirements.
3. Job responsibilities. This section should be the most complete summary of all possible tasks performed by a specialist.
4. Criteria for the success of the performance of labor duties. The section is quite difficult to fill in, since it is not always possible to formulate these criteria. In this section, it makes sense to describe only those criteria, the fulfillment of which can be monitored and objectively assessed.
5. Specialist rights. The section describes the company's obligations to the specialist. These are timely payment of wages, organization of the workplace and technological infrastructure, compliance with sanitary standards, etc.
6. Rights and obligations of the leader. This paragraph complements the previous one, it contains an explanation of the duties and powers of the immediate supervisor of the specialist.
7. specialist responsibility. A paragraph that describes what the employee is directly responsible for and contains information about possible penalties for failure to perform official duties.

The key to a high-quality job description for a financial manager is the most clear and complete prescribing of all points, which will reduce the possibility of maneuvers for unscrupulous employees. Only such an instruction will ensure the effective work of the employee, his interaction with the manager, with other employees and departments of the company, and the activities of the company as a whole.

Responsibilities of the financial director

CFO not only manages the relevant service, but also manages cash flows of the company, forms the investment policy, provides the top management of the company with prompt and reliable information on the organization's cash flow. The duties of this manager largely depend on the specifics of both the business itself and the features of the company's management system.

Duties include the following functions:

• The organization of the management of the movement of the enterprise's cash resources and the regulation of the relevant relations that arise between economic entities in the market, in order to most effectively use all types of resources in the process of production and sale of products (works, services) and maximize profits.
• Ensuring the capital stability of the enterprise through the development of a monetary strategy for the enterprise.
• Management of the budget process of the company, participation in the development of projects and financial plans companies.
• Monitoring the performance by the units of the approved above indicators.
• Selection of the optimal sources of financing for the company's activities, by analyzing the financial market and the effectiveness of the applicability of a particular source for certain types of activities.
• Formation of the company's investment policy, analysis of the effectiveness of capital investments.
• Conducting an analysis of the financial and economic activities of the enterprise, developing methods aimed at ensuring the efficiency of the company's activities (optimization of trade turnover, increasing profitability, cost management, etc.).
• Accounting for cash flows and reporting on the results of the state of operations in accordance with the standards of financial accounting and reporting, the reliability of financial information, controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users.
• Managing financial department employees.

The understanding by the performer of his rights and obligations will depend on the completeness of the instructions. The presence of instructions will help to avoid problematic situations associated with different interpretations of their duties by the employee and his management. The job description may include the following sections:

1. General provisions- description of the document, position, who appoints the employee to this position, etc.
2. Qualification requirements. This section formulates the requirements for the level of education of a specialist in this position, and also describes the set of skills and abilities necessary to perform job duties.
3. Job responsibilities. This section should be the most complete statement of all possible tasks performed by a specialist.
4. Criteria for the success of the performance of labor duties. The section is quite difficult to fill in, since it is not always possible to formulate these criteria. It makes sense to describe only those criteria, the fulfillment of which can be controlled.
5. Specialist rights. The duties of the company to the specialist are described. These are timely payment of wages, organization of the workplace and technological infrastructure, compliance with sanitary standards, etc.
6. Rights and obligations of the leader. This paragraph complements the previous one. It contains an explanation of the duties and powers of the immediate supervisor of the specialist.
7. specialist responsibility. A paragraph that describes what the employee is directly responsible for and contains information about possible penalties for failure to perform official duties.

Let us give as an example one of the options for the job description of a financial director, but we want to note that the instructions for each manager must be adapted to the specifics of the enterprise.

Job description of financial director

APPROVE

CEO

Surname I.O. ________________

"________"_____________ ____ G.

1. Responsibilities of the financial director. General provisions.

1. This job description describes the duties, rights and responsibilities of the CFO.

1.1. This position is in the leadership category.

1.2. Appointed only by order of the General Director.

1.3. Reports directly to the General Manager.

1.4. In his absence functional responsibilities are carried out by the head authorized to perform the official duties of the financial director by the general director.

1.5. A person with a higher economic education, as well as experience in managerial positions of at least 5 years, can be appointed to the position of head of this area.

1.6. The CFO must know:

• the legislation of the Russian Federation, the Charter of the enterprise, the regulatory legal acts of the enterprise, as well as other regulatory legal acts regulating its activities;
• safety, rules fire safety, as well as industrial hygiene and sanitation, labor protection, orders and instructions of the management, as well as methodological recommendations for organizing their own work;
• methodology for organizing the financial and economic activities of the enterprise, as well as drawing up plans, projected balance sheets, budget planning, drawing up and developing sales and production plans, profit and loss planning;
• tools, the procedure for evaluating and analyzing financial assets, the forecast of profitability and risks, the procedure for lending to an enterprise, the search for funds and investments for a loan;
• forecasting the efficiency of investments and distribution of capital-forming resources of the enterprise;
• methods of formation of financial statements, tax system Russian Federation, as well as the procedure for preparing an accounting and financial report.

1.7. In his absence, the duties of this director are shifted to a person authorized by the general director.

2. Responsibilities of the financial director

The job description assumes job responsibilities:

2.1. Management of the financial resources of the enterprise, as well as the redistribution of the budget in order to obtain maximum efficiency in production, marketing processes for goods and services, as well as reduce costs, identify the main sources of financing for production and maintenance of the enterprise;

2.2. Negotiation, correspondence and necessary paperwork with commercial structures, banks, lending and investment institutions, and various third parties in order to identify potential sources of lending, financing, co-financing and investment.

2.3. Conducting an analysis of the enterprise in terms of the above and economic condition, audit, vertical-horizontal analysis, trend analysis, calculation financial ratios and indicators.

2.4. A study of all types of expenses of the enterprise, including energy costs, utilities, the purchase of raw materials or goods, as well as commissions, transport and production costs.

2.5. Development of a business plan for the enterprise jointly with other managers and employees or independently, as well as ensuring budget planning, distribution of budget funds, control over the implementation of budget prescriptions.

2.6. Control over the implementation of plans and budget, spending borrowed and budgetary funds.

2.7. Analysis of the main indicators of the enterprise: cash receipts to the settlement account and cash payments for all types of products of the enterprise, income from the enterprise's own financial activities, interest on loans, payment or receipt of dividends, expenses associated with investments and investments of the enterprise's financial resources.

2.8. Development of proposals for improving the performance of the enterprise, reducing the costs of the enterprise, as well as preventing the appearance of unnecessary costs and costs, increasing the effectiveness of the policy direction.

2.9. Formation of the investment policy of the enterprise based on the study of the state of the market, analysis of supply and demand, the effectiveness of investment investments, as well as profitability and potential income from various enterprises taking into account risk insurance, various payment and political conditions for the investor.

2.10. Control over the timely receipt of funds from revenue items of the budget, as well as the execution of banking and reporting operations within the specified time limits, payment of bills and interest rates on loans, over the payment of funds to employees on account of wages, transfer of taxes in accordance with the procedure established by the legislation of the Russian Federation.

2.11. Development and determination of directions of the tax policy of the enterprise.

2.12. Complete guide on the development of various financial and accounting documents at the enterprise, including documents that are not established in the regulatory legal order.

2.13. Control over the preparation and execution of reporting documentation, as well as the preparation of financial statements for management and relevant authorities, preliminary verification of documents with the actual state of affairs.

3. Rights of the financial director

The job description guarantees him the right to:

3.1. Require the CEO to provide all conditions for the effective performance of their own duties.

3.2. Propose and submit proposals for improvement to the Board of Directors production process, as well as document flow within its competence.

3.3. Identify the shortcomings of the production process, as well as, included in the scope of his duties, the activities of the enterprise and offer management methods and ways to eliminate or prevent them.

3.4. Sign and issue orders, instructions and other internal documents of the enterprise within its own competence.

3.5. Receive Required documents for the successful completion of their duties.

3.6. Represent employees for promotion or punishment in cases where their own powers are not enough to encourage and collect them.

3.8. Take an active part in the development of all relevant documents, plans and other documents related to direct activity enterprises.

3.9. Coordinate and approve the job responsibilities of subordinates within their own powers.

3.10. Engage in improving your own skills.

4. Responsibility of the financial director

The job description defines his responsibility for:

4.1. Disclosure of trade secrets, transfer of financial information to third parties, resulting in material and image losses of the enterprise.

4.2. Failure to perform or negligent performance of their official duties, as well as inaction in the event of failure to perform or negligent performance of official duties by subordinates.

4.3. Causing material damage or damage to the image of the enterprise as a result of the performance of official duties.

4.4. Violations of the laws of the Russian Federation that were committed during the performance of official duties.

4.5. Failure to comply with labor protection rules, work schedule and discipline, industrial hygiene and sanitation rules, fire safety and industrial safety rules.

AGREED:

General
Director: __(signature)____ _______(full name)___________

Boss
Legal Department: __(signature)____ _______(full name)___________

Familiarized with the instruction: __ (signature) ____ _______ (full name) ___________

Organization of budget management

budget management- This is an operational system for managing an organization by responsibility centers using budgets. Budget management is carried out through a system of financial responsibility centers (FRC), which includes centers of investment, profit, marginal income, revenue / income and costs.

The concept of "center of financial responsibility" is largely identical to the concept of "center of economic responsibility". Responsibility centers are formed not only for planning and cost accounting, but also for the analysis and coordination of activities production units.

With the help of interconnected budgets, planning, accounting and analysis of costs and / or income, results of economic activities of a construction organization and individual centers of financial responsibility are carried out.

In the organizational structure of construction companies, as a rule, the Central Federal District is distinguished as cost centers formed on the basis of the following departments:

construction site corresponding to the construction object:

department of material and technical support (MTO);

department of the chief mechanic (OGM);

department of the chief power engineer (OGE);

Estimate and contract department (LMS);

service of the chief engineer;

Department of labor protection and safety (OHS), etc.

The mechanism for organizing the management system with the help of budgets in construction company shown in fig. 6.1.

Rice. 6.1. The mechanism for setting up a budgeting system in a construction organization

The main principle of the budget regulation is a rolling development schedule, which implies constant adjustment (within the established boundaries) of budget outlines at the end of each month or quarter of the budget period.

Responsibility centers are usually created on the basis of construction sites, each of which corresponds to a construction site. For each section (financial responsibility center), IEE economists develop a budget based on information from the production and technical department, the departments of the chief mechanic and the chief power engineer, logistics, contracts, accounting, the department of labor organization and wages, received no later than the 10th day of the month preceding the previous budget period.

PTO specialists provide design and estimate documentation, and the contract department - information on the volume and cost of concluded contracts. OGM issues data on the need for construction machines and mechanisms, the cost of their maintenance and operation for objects under construction and reconstruction. Information about the needs for all types of energy for each facility under construction and repair comes from the OGE. Data on remuneration of workers employed in finishing and construction and installation works, by type of work and by construction sites transferred by the department of labor and wages (OTiZ). The accounting department provides data on overhead costs for the formation of budgets for objects under construction and reconstruction. The logistics department presents data on the need for materials and raw materials separately for each facility and by type of work.

Budgets for construction sites are compiled by economists no later than the 20th day of the month preceding the previous budget month.

For other responsibility centres, the budget is prepared on the basis of applications submitted no later than the 10th day of the month preceding the previous month of the budget period. Until the 20th day of the same month, the IEE draws up a draft budget for the cost center and, by the 25th day, coordinates these budgets with the heads of the centers. These budgets, no later than the 20th day of each month preceding the previous month of the budget period, are submitted to the IEE and agreed with the chief accountant by the 25th day.

Various departments are involved in the formation and coordination of operating budgets (Table 6.1).

Based on operating budgets (budgets of responsibility centers and functional ones), PEO economists draw up a consolidated budget of income and expenses and an estimated balance (Fig. 6.2). The finance department, together with the PEO, draws up a cash flow budget. Consolidated budgets are drawn up no later than the 25th day of each month preceding the previous month of the budget period, and before the 27th day they are submitted for approval to the Deputy General Director for Economics and Finance and for approval by the General Director of the construction organization.

A budget period of 12 months is recommended, with a monthly breakdown of all budgets (except for the tax budget, which should be broken down quarterly). Budget execution reports are prepared on a monthly basis. The budgets must be signed by those who prepared it, with whom it was agreed and who approved it.

Table 6.1

Subdivisions involved in the formation and approval

operating budgets of a construction organization

Rice. 6.2. Construction organization budget classifier

In the budget of each economic responsibility center, a fund should be allocated as a separate line financial incentives. This makes it possible to introduce a scheme of motivation, which determines the methodology for calculating the variable part of the wages of the Central Federal District. The budgets of responsibility centers should contain only those financial and economic indicators that these centers can influence - this is one of the principles for building their budgets. If the head of the center has the authority to make decisions that affect the values ​​of certain indicators, all these indicators should be in the budget of the responsibility center, and the head is responsible for their implementation.

Consider a responsibility center that acts as a cost center, which includes the budgets of the logistics department, warehouse, and transport section.

When budgeting, the logistics department should be motivated to save on the amount of purchases when acquiring the required amount of quality resources.

The budget of the logistics department should contain twelve main indicators: the total amount of costs for the purchase of raw materials and materials; execution of the procurement budget by amount (price factor); implementation of the procurement budget in physical terms; department costs; specific gravity contracts for prepayment in the total volume of purchases; turnover of receivables; turnover of accounts payable; the number of hours of downtime (breakdowns in production schedules) due to the fault of the department; number of premature/late deliveries.

At effective work of the logistics department, you can get significant savings, in particular, optimize the amount of stocks, which will significantly increase the profit of a construction organization.

In the budget of the responsibility center of the logistics department, not only the purchase costs, although this is the most significant item, but also transport, wage etc. These costs are much less than the cost of purchasing, but they must also be controlled.

Among the budget items of the logistics department there are indicators characterizing the accuracy of the delivery schedule. Premature deliveries, as well as shortages of raw materials and materials, lead to losses. In the first case, funds are frozen and storage costs increase, and in the second case, the organization loses part of the profit due to the lack of finished construction products. Responsibility for such situations rests with the logistics department.

The efficiency of the construction organization depends on the work of the warehouse, it is here that there are significant reserves for improving the financial result. The budget of the warehouse as a financial responsibility center must contain the total cost of the warehouse; its cargo turnover and cargo processing; work intensity factor; warehouse space utilization ratio; the amount of excess losses during storage; labor productivity; the cost of processing one place; the percentage of non-fulfillment of orders by the specified date; financial incentive fund.

It is recommended to include the total amount of costs for the section in the budget of the center of the transport section; the ratio of own and borrowed transport; coefficient of exit of transport on the line; the number of machine-days of idle transport; execution of requests of divisions; saving/overspending of fuels and lubricants (fuel and lubricants); savings/overspending of materials for transport maintenance; financial incentive fund.

Please note that the article fare there are both in the budget of the transport section, and in the budgets of the Central Federal District, using transport, which they are provided with by the transport department. This is due to the fact that both the transport department itself and the responsibility centers that use the transport affect transportation costs. The transport site affects the cost transport services, since the costs of wages, spare parts, fuel, etc. depend on it. Thus, the transport section affects the price factor of transport costs, and the economic responsibility centers using transport affect the volume factor, since it depends on them, what kind of transport, how many hours it will take and how many kilometers you will need to drive. When forming a flexible plan for a transport section, it is recommended to fix the volume components of transportation costs, and when forming a flexible plan for responsibility centers using transport, the price component. After calculating the flexible transportation cost plan, you can analyze the variance between the actual costs and the planned ones. To effectively control the cost of fuels and lubricants and spare parts, it is recommended to create a system of fuel standards.

Functional budgets provide information on the main financial and economic performance indicators of a construction organization. In large organizations, it is recommended to develop budgets for administrative expenses, taxes and wages.

Budget administrative expenses needed to manage these costs. The data for this budget in the IEE represent all units. This budget is recommended to be drawn up in the context of departments - this will greatly simplify its analysis in planning, internal control and summing up the results of budget execution.

The budget of administrative expenses contains four groups of indicators that characterize the effectiveness of the management of a construction organization: total administrative expenses, the share of these expenses in revenue, administrative expenses by departments and general company administrative expenses. The most difficult thing is to associate administrative costs directly with the construction object or the type of activity of the organization.

Tax budget, necessary to manage the cost of taxes, is accounting. Analysis of the tax budget shows managers how effectively the tax optimization functions are performed in the organization. This budget should contain the total cost of taxes, the share of taxes in sales proceeds, tax incentives and taxes taking into account benefits.

Payment budget labor is needed to manage the effectiveness of labor costs and evaluate the effectiveness of the motivation system in a construction organization. It is necessary to allocate a variable and a constant part of remuneration. The wage budget contains thirteen groups of indicators: total wage fund (payroll), total variable and constant payroll, labor productivity, staff turnover rate, vacation pay and compensation, ratio average salary to the industry average for the city, payroll by departments, by construction sites and types of work, receivables payable for wages, cash payments.

The payroll budget should represent the entire wages of the construction organization. In the system of restrictions, it is recommended to set upper limit permanent salary. If the total labor costs grow at the expense of the variable part, this is acceptable, since it depends on the results of work. The growth of the constant part of the salary should occur only with a change in the scale economic activity.

All operating budgets(including functional) serve as the basis for the development of financial budgets, and in without fail all three major budgets must be prepared. If an organization has a complete system of main budgets, not a single operation will go unnoticed by managers, since it will necessarily be reflected in at least one of the three main budgets, and if a sufficiently long period is considered, then in all three main budgets. The first is usually the income and expense budget developed by the IEE based on operating budgets.

Development goals income and expenditure budget construction companies are:

Ensuring a positive financial result (profit);

Improving work efficiency;

· monitoring the dynamics of work efficiency (profitability indicators).

After preparing the first version of the income and expenditure budget, a cash flow budget is prepared. The feasibility of plans in principle should be checked at the stage of budgeting revenues and expenditures.

Development goals cash flow budget are:

Ensuring its lack of deficit;

· effective use free cash;

· determination of the connection between financial flows, results and changes in the financial position of the organization.

After calculating the income and expenditure budget and the cash flow budget, an estimated balance is drawn up. The income and expenditure budget can be profitable, the cash flow budget can be deficit-free. However, it may turn out that the planned financial position of the construction organization (balance sheet) is unrealizable. In addition, based on the analysis of the settlement balance, managers can draw conclusions about the reasons for the cash flow budget deficit.

Development goals settlement balance in a construction company are:

Ensuring the balance of assets and sources of financing (assessment of the feasibility of income and expenditure budgets, as well as cash flow);

Improving the efficiency of the use and financing of assets;

control of the integrity (closedness) of the constructed financial model;

complex financial analysis.

The planning and economic department should also be involved in the formation of the settlement balance.

The presence of a clear organization of the budget management system allows you to effectively manage a construction organization through effective planning and internal control:

liquidity and solvency (cash flow budget, settlement balance);

profitability (budget of income and expenses);

· business activity(budget of income and expenses, settlement balance);

financial stability (budget of income and expenses, balance sheet).

The creation of a budget management system involves:

appointment of a budget director responsible for the preparatory process, standardization design forms, collecting and collating data, checking information, reporting and developing budget guidelines (in the form of a set of instructions that reflect the policy, organizational structure of the enterprise, division of rights, duties and responsibilities);

· attraction of external consultants for examination, diagnostics and development of the budget management system;

· choice software product to ensure the budgeting process;

allocation of responsibility centers and the appointment of managers who are personally responsible for each center;

organizing training for managers related to the budgeting process;

· development of a system of operational accounting and control, as well as reporting forms;

Formation of workflow schedules for budgeting;

· Establishment of a budget committee (budget committee) of senior managers and external consultants, whose tasks include checking strategic and financial plans, developing recommendations and resolving conflict situations, and promptly adjusting financial plans.

The development of the budget is carried out by a group consisting of an accountant, financial manager, sales and purchasing managers. The data received by the group from different departments of the organization is verified and corrected. After the budget is drawn up and approved, copies of it are distributed to all responsible employees. Periodic budget execution reports should also be distributed to employees.

Budget management also involves the organization of a system for collecting and accumulating information, its subsequent processing and analysis.

6.2. Algorithm for building a cost management system by responsibility centers

The algorithm for building a cost management system for economic responsibility centers includes 12 steps. Let's consider them in more detail.

Step 1. Preliminary allocation of responsibility centers.

Tasks: the formation of the ideology of separation, the construction of a preliminary organizational structure of the construction organization.

Information materials: results of the pre-project survey.

Stages: 1) detection general characteristics construction company and its external environment (the main objective, tasks and strategy, type of production, types of construction products, number and size of units ( subsidiaries), financial system, personnel, planning and forecasting, marketing management, buyers, suppliers, etc.); 2) study of the organizational structure of the organization and its divisions (the trends in the development of organizational structures are analyzed and evaluated, including from the point of view of their transformation on the basis of responsibility centers). In some cases, to build an organizational structure based on responsibility centers, it is necessary to first build schemes of technological processes and material flows, determine and evaluate the motivation system in departments.

As a result of the study of production activities, the technology used, the technological process, the state of the regulatory framework, operational and technical planning, quality management, production capacities, material flows, etc. are described.

When studying the current system of motivation for employees of a construction organization, it is desirable to take into account data on information flows passing through the managers of the main and auxiliary production units, departments. Information can be supplemented by interviews and questionnaires.

Step 2 Allocation of centers of technological responsibility (preliminary for step 4).

The technological responsibility center includes a person or a group of persons responsible for compliance with technological parameters in a certain area of ​​a structural unit. At this stage, first of all, the responsibility centers of production units are allocated. This step is directly related to the functional units involved in the quality management of construction products.

The main task- take into account the responsibility of employees for compliance with technological parameters and the quality of construction products.

Information materials: regulations(SNiPs, GOSTs, VSN TU and other technological instructions), materials on the system of monitoring and supervision of construction in the interpretation of the requirements of the Uniform European Norms (Eurocodes), schemes of the technological process and material flows, the results of questioning and interviewing.

Stages: 1) identification of points of technological responsibility (technological operation or group of operations); 2) determination of officials (employees of structural divisions), as well as the content of technological responsibility and its personification.

Step 3 Analysis of the controllability of costs, revenues, profits, investments by possible centers of responsibility and analysis of the functions of managers.

The main task- take into account, when allocating responsibility centers, the possibility of controlling costs, revenues (volume indicators in the cost and/or in kind), profit (operating or marginal), investment and return on them; determine the scope of powers and responsibilities of the respective managers.

Information materials: in-house reporting.

For reasonable determination type of responsibility centers (costs, income, profits, investments) it is necessary to:

Break down costs into manageable and uncontrollable. These include linking direct costs to a responsibility center; determination of the expediency of linking overhead indirect costs to the responsibility center as controlled if the center is smaller than the unit; development of a methodology for distributing these costs between centers (determining the cost distribution base, etc.); identification of the expediency of linking general business indirect costs to the center of responsibility as controlled; development of a methodology for the distribution of these costs between centers (the basis for the distribution of costs is determined, etc.);

determine the nomenclature finished products transferred to other departments and to the warehouse, natural meter for each stock item and calculate transfer prices;

Determine the feasibility of calculating marginal or operating profit.

The description of the functions of managers of the main responsibility centers can be carried out on the basis of interviewing and questioning managers and specialists of departments of structural divisions according to the following grouping criteria: production preparation, production process, accounting and reporting.

Step 4 Select the center of responsibility with the definition of its type.

The main task- determine the type of responsibility centers and form the organizational structure of the management of a construction organization based on responsibility centers.

Information materials: results of steps 1, 2, 3.

Stages: 1) preliminary analysis organizational structure based on responsibility centers for compliance with technological responsibility centers, the ability to control costs and income on them and for compliance with the functions performed; 2) the final choice of types of responsibility centers; 3) construction of the final version of the scheme of the organizational structure of management based on responsibility centers.

If the centers of economic responsibility are allocated for budgeting purposes, the financial and organizational structure of the organization is formed on their basis (Fig. 6.3).

Rice. 6.3. Formation of the financial structure of the construction organization

There are three options:

· the financial structure of the construction organization is identical to the organizational structure of management;

· in financial structure some organizational units are combined (for example, accounting, planning and financial departments);

Some links of the basic organizational structure of management (for example, the sales department) are divided into components.

Step 5 Construction of relationship diagrams of responsibility centers as an object, subject of management and partner (preliminary for steps 6 and 12).

Main tasks: accounting for the relationship of the responsibility center as a management object for the formation of packages of planned and estimated indicators (business indicators), as a partner for the formation of a package of self-supporting indicators, if a system of intra-company entrepreneurship operates in a construction organization; identification of its internal relationships as a subject of management for maximum combination in internal reporting of indicators required by external (in relation to this center) users and managers of the center for information support their decisions.

Information materials: internal provisions of divisions (subsidiaries), on the basis of which responsibility centers are formed; job descriptions, results of questionnaires and interviews of managers of the center, results of step 3.

Stages: 1) the study of the provisions on the departments and services of the construction organization, job descriptions to determine the flow of intra-company responsibility and authority; 2) development of draft diagrams of interconnections of the responsibility center as an object of management, a partner, a subject of management; 3) clarification of the relationship schemes based on interviewing and questioning managers of the responsibility center. In the absence of internal regulations on departments and services, as well as job descriptions, this procedure will be the initial one. During the survey process, the managers of the selected responsibility centers should, in particular, answer the question with which departments they have connections. After analyzing the questionnaire, departments are selected for further study, and based on the results of the survey, conversations are held with managers and counterparties in intra-company cooperation and management to determine the relationship and rank them as an object, subject of management and partner; 4) construction of relationship diagrams of the responsibility center as an object of management, a partner and a subject of management; 5) analysis of the use of relationships by counterparties and optimization of relationship schemes (the needs of managers of the corresponding responsibility centers are studied, the range of management decisions is described, for example, those made by the manager of the center based on the information received); 6) use for testing in steps 6 and 10.

Next, a logical analysis of the significance and expediency of the relationships, the reasons for mutual claims, the possibilities of taking them into account and using them in motivation is carried out. Recommendations are formulated for optimizing relationships. The final relationship diagrams are the information basis of the test for the next step of the methodology.

Step 6 Formation of packages of performance indicators of the responsibility center.

The main task- formation of packages of planned, estimated and self-supporting indicators of the responsibility center. Different users need their own package of information. The composition and content of indicators depend on the operational, tactical and strategic objectives center, its intercompany relationships. The indicators are used in the regulation on material incentives, they are the basis of intra-company plans and reports.

Information materials: forms of intra-company plans and reports of divisions of a construction organization, on the basis of which responsibility centers are formed; results of steps 3…5, questionnaires and interviews.

Stages: 1) grouping of performance indicators of responsibility centers in accordance with step 4; 2) analysis of the composition, quantity and content of indicators in terms of sufficiency (redundancy) to ensure the tasks solved by the manager of the responsibility center; 3) analysis of packages of indicators in terms of reflecting the relationship of the center; 4) final formation of packages of indicators.

In accordance with the goals, three main groups of indicators characterizing the results can be distinguished construction industry(volume and quality of construction products), the amount of material and labor resources, the cost of production of construction products.

Step 7 Examining the workflow structure (preliminary for steps 10 and 11).

The main task- study of existing system workflow to assess the possibility of its application to the organizational structure of the management of a construction organization based on the responsibility center, as well as to optimize the workflow.

Information materials: schemes of the organizational structure of management of a construction organization and its divisions, technological processes, material flows, interconnections of divisions; forms of primary documents, plans, summaries, reports; the results of questioning and interviewing the employees of the company.

Stages: 1) construction of schemes of registration points of the main production, auxiliary production, functional services; 2) building diagrams of their relationships, collecting completed forms of documents and reports on accounting points, their systematization; 3) a description of the deadlines for submission, the direction of movement of documents and reporting forms; 4) building thematic and consolidated workflow schemes; 5) logical and requisite analysis of documents, ways of their passage in the process of creation, coordination and approval;

Step 8 Studying the state of norms and standards, their improvement (preliminary for steps 10 and 12).

The main task– analysis of the state of the information base for accounting for responsibility for costs and results of activities; accounting for deviations.

Information materials: regulatory federal departmental documents (GOSTs, SNiPs, VSN TU), technological instructions, requirements for general construction and special construction and installation work, the quality of building materials, products and structures; results of surveys and interviews.

Stages: 1) analysis of the availability of norms and standards for the operations of the technological process and factors of production; 2) selective assessment of the state of the norms, analysis of the technology for their calculation (technically justified, experimental and statistical), taking into account the conditions of production in their calculation; checking for the test "application of obsolete standards" when using industry standards, selective verification of the correctness of the application of standards; 3) assessment of the relationship and consistency of norms and standards at all stages of the production process and all levels of management; 4) analysis of the regulatory management system (the presence of a center of responsibility, centralization of development processes, adjustments and control of norms and standards on the scale of a construction organization, documents regulating procedures and calculation of norms; coordination of changes in norms with heads of departments; ensuring the optimal balance between dynamism and stability of norms and regulations); 5) analysis of classifiers of norms and standards for the construction organization as a whole and for each projected responsibility center.

Step 9 Ensuring other conditions for the functioning of accounting by responsibility centers.

The main task– creation of conditions for the effective functioning of the accounting system by responsibility centers.

Information materials: results of previous steps, information about market prices, working chart of accounts, etc.

Stages: development of transfer prices, a working chart of accounts to record activities and responsibilities for dedicated centers, deviation codifiers and those responsible for them, etc.

Step 10 Formation of forms of intra-company reporting of responsibility centers (preliminary for step 12).

The main task- creation or improvement of forms of intra-company reporting of responsibility centers.

Information materials: forms of intra-company plans and reports of divisions of the construction organization, on the basis of which responsibility centers are formed, and the results of steps 6 ... 8.

Stages: 1) grouping of reporting forms by selected centers; 2) analysis of the relevance of existing forms; 3) analysis of the sufficiency of forms to perform the functions of the center; 4) construction of reporting forms for centers.

Step 11 Optimization of the document flow scheme and internal reporting of reporting centers - bringing them into line with the needs of management while reducing the cost of their maintenance.

Information materials: results of step 7.

Stages: 1) pre-project survey or description of the construction organization; 2) a detailed description of the existing workflow; 3) analysis of the qualitative content of information; 4) document flow optimization; 5) creation of standards (instructions).

Step 12 Development of a regulation on accounting by responsibility centers - a document in which, based on the results of steps 2 ... 6, 8 ... 10, the tasks and functions of the unit, relationships in intra-production cooperation, etc. are determined. management operations, schemes of material and information flows.

In addition, examples of changes in the controlling system can be the refusal to draw up actual cost estimates, the introduction of a transfer pricing system, the refusal to use surcharges based on the calculation of machine hours, the reduction in the number of cost centers by building a process-oriented structure.

When building a cost management system for economic responsibility centers, first of all, transparency should be ensured. market conditions and requirements for control.