Setting up budgeting in 1c unit. StavAnalit. Contact Information. Customers' receivables, current

INTRODUCTION

The article is the first part of a methodological manual, which outlines the basics of developing budgets in the “Budgeting” subsystem of the “1C: Manufacturing Enterprise Management 8” configuration (hereinafter 1C:UPP). After getting acquainted with the main elements of the subsystem, the simplest examples of construction were analyzed Sales budget And Production budget. A detailed version of the article is presented in the attached file (upp1. zip).

1. SUBSYSTEM “BUDGETING” IN 1C:UPP

1.1. Main elements of the “Budgeting” subsystem

The essence of budgeting is the development of interrelated plans for the economic activities of a company and its divisions, based on current and strategic operational goals, monitoring the implementation of these plans, and corrective action on deviations in their implementation. Planning in the “Budgeting” subsystem of the 1C:UPP configuration is carried out using budget operations.

Budget operation similar to accounting entry. The main difference between them is that an accounting entry reflects an event that has already occurred in the economic life of the enterprise, and a 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 bank accounts of the enterprise from which and to which funds will be received, specific accountable persons, etc. It is enough to indicate the date accurate to the planning period, and usually the first date of the period is indicated. At the same time, the budget operation records the values ​​of the following analytical sections:

• planning scenario;
• turnover item;
• transaction currency;
• financial responsibility center (FRC);
• project;
• counterparty;
• nomenclature.

Planning scenario is a tool for separating several options for financial plans in the system. In terms of scenarios, sales, production, and procurement are planned. This allows you to compare budget data with planning system data.

The script defines the following parameters:

• detailed planning (large-scale planning or planning accurate to the elements of analytical accounting);
• frequency (time interval that determines the detail of planning by calendar periods: year, quarter, month, week, day);
• planning method (cyclic planning for several consecutive periods of the same duration, sliding 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 of the dynamics of changes in exchange rates of transactions).

Turnover articles are key elements of the Budgeting subsystem. They serve to detail the company’s turnover when drawing up budgets and analyzing factual information. Turnover items are characterized by the following parameters:

• signs of accounting by amount and quantity;
• signs of turnover by product and counterparties;
• sources of obtaining actual data (indicating the connection between the turnover item 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 set of such combinations that are set in the properties of the turnover item.

One turnover corresponds to one or more budget entries that characterize the movement of funds between the accounts of the budgeting chart of accounts. Moreover, in the case of using several budget transactions, the total amount of turnover is distributed between them in proportion to the coefficients specified in the properties of the turnover item.

Directory Turnover items by budget has a hierarchical structure. You can enter groups in it, for example, Income And Expenses.

Accounts Budgeting serves to reflect planned fund balances. In the 1C:UPP system, for each account you can organize quantitative and currency accounting, as well as maintaining analytical accounting by department, item, 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 standard 1C:UPP configuration are given in table. 1.1. Those accounts that will be used in the examples below are highlighted in bold.

Table 1.1

Budgeting Chart of Accounts

Account code	Name	Active(A)/Passive(P)
	Fixed assets
	Fixed assets
	Investment property
	Depreciation of investment property
	Current assets
	Raw materials
	Unfinished production
	Primary production
	Finished products
	Accounts receivable, current
	Debt of buyers and customers less reserves, current
	Customers' receivables, current
	Cash and cash equivalents
	Bank accounts
	Own capital and reserves
	Equity
	Share capital, ordinary shares
	Current responsibility
	Credits and borrowings, including interest payments, current
	Payroll obligations, current
	Current accounts payable
	Settlements with suppliers and contractors, current
	Other obligations
	Dividends payable
	Revenue
	Income tax

In this plan, the billing codes are set so that each subsequent digit is intended to subdivide the bill in more detail. So, for example, account 200 collects information on all current assets, account 203 presents inventories, account 208 - cash, account 2081 - bank accounts.

Budgets are intended for grouping the results of entering business transactions into 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 when forming the budget;
• budget items - indicate turnover items, data for which are included in the budget line.

Divisions -- These are elements of the financial structure of an enterprise. So, as separate divisions we can distinguish: sales department, production, administration, etc.

Center for Financial Responsibility (FRC)- this is a division of the enterprise, which is an independent object of the budget process. The configuration provides for several types of central financial centers: income center, cost center, etc. Central financial centers are one of the details of the unit.

When setting up an information system, first of all, the directories are filled in: Scenarios, Divisions, Currency Nomenclature etc., adjusted if necessary Budgeting Chart of Accounts.

The central link of the subsystem is the budget turnover items, with the help of which budget transactions are introduced. Based on the entered budget transactions, various reports are built: Balance Sheet, Sales Budget Report and so on.

1.2. Methods for entering budget transactions

In the 1C:UPP system, there are various ways to enter budget transactions.

In this tutorial we will look at the following:

• using document Budget operation;
• using batch input of budget transactions;
• using dependencies between turnover items.

2. SOLUTION OF A END-TO-END PROBLEM

2.1. Simplifications adopted for the cross-cutting problem

The end-to-end task involves 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 accept the following simplifications:

• 1) we will plan budgets only for the first quarter of the next year, broken down by month;
• 2) we believe that the enterprise specializes in the production of only one type of product, the production of which requires materials of one type, thus, there will be no need to maintain analytical accounting for the nomenclature;
• 3) all manufactured products are sold wholesale to customers;
• 1) only one planning scenario named “monthly” is considered;
• 2) leave it unchanged Budgeting Chart of Accounts, adopted in the standard 1C:UPP configuration (see Table 1.1);
• 3) as taxes, we will leave only income tax at a rate of 40%.

2.2. Sales budget

Budget planning usually starts with the sales budget. This is due to the fact that sales of products is the main factor limiting the development of production. For simplicity, we assume that the company specializes in producing 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 turnover article Wholesale. For this:

• let's use the command Budgets>Turnover items by budgets;
• via button Insert or keys Ins add to the directory Turnover items by budget new element;
• When planning wholesale trade, you should keep both quantitative and total records, therefore, in the window of the created directory element Turnover items by budget on the tab Main enable the checkboxes Accounting by quantity, Accounting by amount;
• We will leave the remaining checkboxes disabled, since analytical accounting by item and counterparties is not provided;
• When selling products to customers, the following postings should be automatically recorded:

• Let's go to the tab Postings and select in the column Debit account 20711, in column Credit - count 600;
• in columns Kt for amount, Kt for quantity We will indicate with what coefficients this transaction is recorded in the budgeting accounts.

Note 1. When entering each turnover item, you should pay attention to filling out the fields in the columns Kt for amount, Kt for quantity. Usually in these fields we will put units.

2. Planning scenario

Under budget period understand the planning time interval, in our case it is the first quarter of next year. System 1C: UPP allows you to consider different planning methods:

cyclical, in which plans for the next budget period are drawn up at the end of the previous budget period;

sliding, ensuring 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, breaking it down by month, at the end of January they draw up budgets for February-April, at the end of February - for the period from March to May inclusive, etc. ;

planning “per interval” method in which the plan is drawn up once for a given budget period.

Using the command Balance>Planning Scenarios Let's enter the planning scenario by filling in the fields:

• Name- monthly,
• Periodicity- month
• Planning method- Per interval;
• Currency- rub.

3. Sales budget

Let's enter it into the directory Budgets new element Sales budget, one-article Wholesale. For this:

• using the command Budgets>Budgets open it in the directory Budgets and add a non-new element with the name Sales budget.
• in the directory Budgets select the element Sales budget and using the button Go select a menu item Budget item. Let's add a new item to the list of budget items, in the column Turnover articles select an article Wholesale. At the same time, the column Name will be filled in automatically. Sign 1 means that this item is included in the budget with a coefficient of +1 .

4. Batch entry of budget transactions

Note 2. Although the planning below is for the first quarter of 2012, if you carry out all the examples yourself, it is advisable to plan budgets for the future, i.e., if, for example, the current year is 2012, then budgets should be drawn up for the first quarter of 2013.

We need to enter three budget transactions that have a number of common details, such as: turnover item, currency, etc., so we will use processing. For this:

• let's call the team Budgets>Batch entry of budget transactions;
• let's choose a scenario monthly and first go to the tab General details of budget transactions, where we fill in the following details: Article of turnover - Wholesale, Transaction currency - rub ., Responsible - Balaganov A ., State - prepared;
• let's go to the tab Budget Operations Let's fill in the data on planned sales in accordance with table. 2.1;
• press the button Execute, after which the result of our actions will be reflected on the tab Generated documents;
• on the tab Generated documents press the button Conduct;
• using the command Budgets>Budget Operation Let's look at the list of entered operations.

Note 3. As a result of applying the treatment Batch entry of budget transactions budget operations 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

To get a report on Sales budget:

• let's call the team Budgets > Budget report;
• press the button Settings;
• on the tab Are common in a collumn Performance enable the checkbox for props Quantity, in this case the report will also present quantitative accounting data;
• on the tab Groups add a grouping Period and on the list Expand horizontally select an element Period;
• set the period from 01/01/12 to 03/31/12 and press the button Form.

Note 4. The budget report is not saved in the infobase, but using the button Save values you can save the report settings, after which, thanks to the presence of the button Restore values the report can be easily restored.

2.3. Production budget

Example 2. In accordance with the sales forecast, a production plan has been prepared for the first quarter of next year (Table 2.2).

Table 2.2

Create a production budget.

Solution do it yourself, following the solution to example 1.

Directions:

1. Enter the turnover item Output, in which total and quantitative records should be kept.

2. When releasing products, the following postings must be recorded:

Debit	Credit
2034 Finished products	20321 Main production

3. Create Production budget, consisting of one article Output.

4. Using a command Batch entry of budget transactions enter the proposed production plan (Table 2.2).

5. Prepare a report on Production budget first quarter of 2012

With the growth of turnover and operations, the company has a need to automate processes, and these tasks can be performed by software. The most optimal implementation is 1C: Manufacturing Enterprise Management 8 (UPP) or 1C: Trade Management 8 (UT).

Let's consider aspects of the implementation of 1C: Trade Management 8 (hereinafter referred to as 1C: UT 8).

Initially, business processes for budgeting look like this:

• an annual budget is drawn up and approved, the data of which is maintained according to plan and actuality in the program Excel;
• Every day, information about received invoices for payment is pumped out from the accounting department, according to which a register is compiled;
• The register, after checking the financial service, is submitted to the treasury, and according to 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 issued, so working with data in the program Excel- a rather labor-intensive task. In this regard, many companies need to automate the budget process and switch to software. Currently, the most inexpensive option is to switch 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 monetary resources.

After all budget- this is a plan for the activities of a given enterprise for a specified period, presented in financial form.

The result of budgeting is a set of mutually agreed upon financial plans:

• budget of income and expenses (BDR);
• cash flow budget (CFB);
• forecast balance;
• working budgets for individual divisions and individual activities of the enterprise.

Methodology creating a list of indicators for analysis and budget items 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, we can conclude that 1C: Budgeting is:

1) a means of coordinating the activities of enterprise divisions;

2) economic forecast;

3) basis for making decisions on enterprise development;

4) monitoring the results of the enterprise's activities.

The following functions are implemented using the configuration:

• planning the movement of the company's financial resources for any period in terms of time periods, projects, product range, divisions, counterparties, etc.;
• monitoring the actual activities of the enterprise in the same areas in which planning was carried out;
• the financial analysis;
• financial planning for various scenarios;
• formation of current budgets based on strategic ones and with adjustment for actual budget execution in the completed period;
• preparation of summary reports based on monitoring results;
• monitoring compliance of requests for spending funds with the work plan for the period;
• analysis of cash availability;
• analysis of deviations of planned and actual data.

The system does not indicate details that are not of significant importance for financial planning (accountable entities, checking bank accounts, etc.). Dates can be specified up to the planning period, with the first date usually specified. Also in 1C: Budgeting you can record the values ​​of the following analytical sections:

• financial responsibility center (FRC);
• planning scenario;
• counterparty;
• transaction currency;
• turnover item;
• project;
• nomenclature.

Before you begin implementing budgeting in 1C: UT 8, you must carry out the following preparatory work:

1) development of a directory of compliance with Article 1C: Accounting and budgets from the financial department;

2) coding of expense items in accordance with the codes used in 1C: UT 8 (this procedure will allow automatic downloads of both plan and actual data pulled from payment requests);

3) provision of a work plan for the implementation of 1C: UT 8 is prepared by the IT department together with the financial service.

As a clear example, below are directories of correspondence between budget items and 1C items: UT 8 and a work plan for the implementation of budgeting in 1C: UT 8 (Enterprise Accounting) (Tables 1, 2, respectively).

Table 1. Directory of correspondence between budget items and 1C items: UT 8
	Budget item	Budget subitem	Article 1C: UT 8	Compliance code
	Communal payments		Utilities (warehouse, office)
	Office expenses	Office supplies	Household expenses and office supplies
	other expenses	Connection ( IT)	Telecommunications services
	other expenses	Packaging materials	Container (packaging)
	other expenses	Equipment maintenance ( IT)	Maintenance of warehouse equipment

Table 2. Work plan for the implementation of budgeting in 1C: UT 8 (Enterprise Accounting)
No.	date	Index	Execution Status	Comments IT	Executor	Comments from financiers
		Creating a plan download format			financier
		Checking the 2012 plan for budget execution control (hereinafter - CIB) in 1C: UT 8 for the HR department			financiers
		Prepare for entry into the CIB, enter and check the 2012 plan according to: department IT; warehouse; one (any) store. Report any errors found IT			financiers
		During testing - checking the correctness of filling out cost items by contractors in applications for the expenditure of funds in the context of a specific department			IT, financiers
		Enter (automatically from 1C: UT 8) into the CIB and check the actual data on payments according to applications and the register for one banking day. Report any errors found IT			financiers
		Enter (automatically from 1C: UT 8) into the CIB and check the actual data on cash payments for expenses (cash transactions)
		Develop and provide reporting forms in 1C: UT 8 for analyzing plan deviations, by year, etc.			IT- testing and problem setting
		Prepare for entry into the CIB, enter and check the 2012 plan for all departments, except IT and HR Department			financiers
		Testing plan adjustments by budget items			IT- development; financiers - testing
		Entering and checking in the CIB actual data on payments for five banking days (separately for each day)			financiers
		Prepare, enter, check the 2013 plan in the CIB			financiers
		Preparation of instructions for working with CIB for the user
		Elimination of software deficiencies identified during the audit for all points of the plan

To test the 1C:UT 8 program, you should pay attention to the correct filling of cost items when creating a payment request. Without these conditions, expenses will be reflected incorrectly, as a result of which actual data will be distorted.

As an example, consider the figure “Request for payment”, which indicates the cost item.

When implementing and testing the budgeting block in 1C: UT 8, you should pay special attention to the specifics of the enterprise, its financial structure, and also describe business processes.

A description of the business process will allow you to write regulations for budgeting in the program, as well as instructions for users. An example of the regulations is presented 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 originator;
• database operator;
• heads of departments.

Description of the business process:

1. The financial department, represented by the financial controller, prepares a reference book with codes for budget management and distributes formats with codes for cost items to heads of departments (Table 3).

Table 3. Directory with codes for budgeting
Consumption code	Article	Department
	Business trips	Department IT
	Telecommunications services	Department IT

2. The initiator brings an invoice to the accounting department for payment, having previously indicated the expense item code.

3. Operator 1C: UT 8, when entering data on an invoice for payment and generating an application for spending funds, indicates the three-digit code of the item, having previously removed the hierarchy (this operation will allow automatic filling of the department using the item code).

4. By the end of the day, a specialist from the financial department reconciles items and identifies deviations between the plan and the fact, on the basis of which adjustments are made regarding the feasibility of payment for this item.

5. After an application for payment is generated, the status (to pay or not to pay) is indicated and signed by management represented by the chief accountant and the head of the financial service.

Summing up 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 an organization in its work can operate several budgets, For example:

• budget for orders for construction and installation work (hereinafter referred to as construction and installation work);
• construction and installation budget;
• budget for materials costs;
• budget for labor costs for production workers;
• management budget;
• budget for supplies and needs;
• budget for expenses for organizing and maintaining a business;
• budget for capital investments and investments, etc.

To enter planned budget data into the system, use the document "Budget Plan". Setting a set of control restrictions that allow you to control the process of budget planning and execution is carried out using a document "Plan of budget limits". Using this document you can:

• set restrictions on costs for the facility in accordance with the approved estimate;
• determine target indicators characterizing the financial result of an object or a center of financial responsibility;
• set both upper and lower limits 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 creating budgets, you can use "Report on limits". The report is designed to view and analyze two versions simultaneously "Comparison of budget versions".

The financial analysis

Using budget planning tools and tools for analyzing budget indicators, financial department specialists can competently predict the organization’s key indicators, 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, significantly simplify the work of the chief accountant in providing the necessary information to the manager.

The report is intended for generating summary analytical reports and calculating 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), and calculate financial analytical ratios for 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 indicators characterizing the efficiency of a construction organization in several areas: efficiency of use of fixed assets; material resources; labor resources.

It provides for the generation of a profit and loss statement, as well as the calculation of financial indicators characterizing the profitability of activities, cash turnover, business activity and the financial cycle.

Financial analysis tools complement the report "Factor analysis". This report calculates return on equity and analyzes the factors that influence it. The analytical model of return on equity allows you to compare several options for business development and select the most optimal option.

For an integrated comparative analysis of data on the planned and actual volume of costs for construction projects, a report is used “Comparison of indicators for construction projects”. Comparison of data in the report is carried out by 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 tools and financial flow management.

Conclusion

The process of introducing budgeting into the 1C:UT 8 program is quite labor-intensive 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 software errors when loading planned and actual data;

3) the financial control service - to ensure that cost items are filled out correctly in accordance with accepted codes;

4) a clear description of the company’s business processes and financial structure for the purpose of switching to a software product;

5) checking the correctness of entering actual and planned values ​​during the entire transition process and at least a year after it, since distortions and omissions are possible within the framework of the work.

A. Semenova, financial manager of the MFT-line company

The ITAN: Management Balance software solution is used to create an automated budgeting system in 1C and consolidated management reporting at the enterprise. The configuration, being a powerful addition to 1C: Accounting 8, allows you to quickly and at low cost implement budgeting functionality in companies already using the 1C: Accounting 8 product for accounting.

The big advantage of the ITAN: Management Balance program compared to other software is the ability to fully integrate with the 1C: Accounting 8 configuration by comparing and combining applications. "Management Balance Sheet" from "ITAN" uses "Accounting" only to obtain data. The ITAN: Managerial Balance program has a special certificate “1C: Compatible”.

Budgeting for “1C: Accounting” 8 provides users with the following capabilities:

• planning operational and functional budgets of all types;
• formation of budgets for income and expenses (BDR), cash flow (CBDS) and balance sheet budget (BBL);
• creation of various budget scenarios (both pessimistic and optimistic; taking into account seasonality and without taking this factor into account);
• uploading and consolidation of actual management accounting data;
• generation of plan-fact analysis of the company’s business activities and reports with budgeting analytics - in the context of various budgets, scenarios and items;
• finding cash gaps and preventing them;
• control over the expenditure of finances in accordance with approved budgets.

Additional configuration options for 1C accounting budgeting:

• analysis of income and expenses of individual divisions of the company;
• identification of cost items and financial flows that affect the budget;
• evaluation of the results of marketing campaigns;
• keeping records of income and expenses for each individual project, which allows you to understand how profitable it is;
• identifying patterns that are expected or unexpected in the company’s work (for example, the dynamics of changes in profit with rising costs for product quality).

The ITAN: Management Balance software configuration effectively automates enterprise budgeting processes on the 1C: Accounting 8 platform, turning it into a real tool for the effective management of any business.

Let us note the possibility of introducing both the full budgeting circuit in “1C: Accounting” and individual necessary modules, for example, a cash budget or others.

Ease of implementation of the 1C budgeting system

As you know, the composition of software applications used in a particular company can characterize the way its employees think. This is due to the fact that each configuration becomes a tool for the user that expands his professional budgeting capabilities and facilitates the process of his work.

It is very important for those responsible for choosing an automated 1C 8 budgeting and finance system to realize that different business processes may require different levels of automation. The presence of automated accounting and warehouse accounting, marketing analysis and budgeting analytics systems, production planning and logistics does not necessarily mean that employees will immediately accept the automation of budget management.

There are the following types of software, classified according to their place in the performance of their official duties by company personnel:

1. An individual remedy spontaneously received by an employee of his own free will. No one recommended that he use this program, but the employee made the choice himself. In this case, it can be assumed that the enterprise has an unreasonably low level of budgeting automation. At the same time, the technical level of an individual specialist may exceed the general level of IT service employees, if it exists at all in the company. Now this situation is practically a thing of the past, which can only be a good thing.
2. General programs designed to standardize information. Most of the personnel use the same applications to exchange data and results within the information system. This often happens when using the Microsoft Office Excel component. It also indicates an insufficient level of automation and limited capabilities of budgeting systems for analysis, accounting and planning.
3. It also happens that a certain employee uses an application that automates the execution of his job tasks. This is a so-called standardized personal tool that allows a specialist to work individually.
4. Organizations often have a centralized repository of information, which includes a corporate database and tools to access it.
5. The presence of an automated system with workplaces in a company indicates a high level. Typically, such systems are based on a common data warehouse and include additional applications that allow the automation of the work of enterprise employees based on the adopted business process regulations.

As already noted, a special advantage of the ITAN: Management Balance system is its full compatibility with the already installed 1C platform and the absence of the need to change the system code. Financial management and budgeting in the 1C system with our configuration has ample opportunities for various settings, thanks to which it can be fully optimized for the needs of each specific enterprise.

The absence of a drastic change in the information system will allow company personnel to quickly and easily master the changes made and understand the budgeting subsystem in 1C 8.0, which is as user-friendly as possible.

How much should it cost to implement budgeting based on 1C: Accounting?

Unreasonable expenses are usually called expenses that did not bring the expected effect during the planned period. That is why exceeding the standard amount of funds allocated to finance the implementation of 1C budgeting signals unnecessary costs. Such costs indicate the inefficiency of the entire process, due to an incorrect understanding of the task itself. The latter occurs due to insufficient attention to the intermediate stages of automation development necessary to create the basis for the implementation of a new system.

Sometimes this happens if an enterprise that has not previously used modern software does not have experience in choosing an expensive system and ends up doing it incorrectly. That is, the company implementing the implementation does not have the necessary level of competencies or is negligent in performing its task.

In practice, it has been proven that the most justified way of optimizing corporate information systems in terms of costs and efficiency is iterative automation of budgeting. It allows you to see the result obtained, evaluate it and, if necessary, create a set of controlled parameters, the values ​​of which can be compared at the beginning and at the end of the iteration. As a result, based on this comparison, it will be possible to draw conclusions about the need to make adjustments to the system development process and evaluate how the implementation of budgeting in the 1C configuration is going.

As a result of using iterative implementation of budgeting in 1C:

• there is a decrease in the resistance of employees, an increase in motivation for mastering the system and their support for the changes made;
• setting up a system that is close to the usual scheme of operation allows you to rely on the existing experience in the company and count on users’ understanding of the tasks.

The implementation of a budgeting subsystem for 1C: Accounting from ITAN will allow you to effectively automate processes in an enterprise related to the movement of financial resources, and ensure effective planning and constant control at low cost and in an adequate time frame.

Automation solution:

IMPLEMENTATION MONITOR

The Mircon company previously worked on the ITAN: Wholesale Trading House 7.7 program, which comprehensively automated the operational and management accounting of a trading enterprise. more detailsThe Mircon company previously worked on the ITAN: Wholesale Trading House 7.7 program, which integrated the operational and management

The company "ITAN" and "Ginza Project" begins work on the implementation of the program "ITAN: Management Balance" to improve the efficiency of financial management. The management of the holding "Ginza Project" decided to introduce a comprehensive system of budgeting and management accounting

Ochakovsky Concrete Concrete Plant is introducing modern management accounting automation technologies based on ITAN: PROF Management Balance Sheet. The implementation is planned by our own IT service. The history of the Ochakovsky Concrete Products Plant began in 1990, when an independent enterprise was formed on the basis of workshop No. 3 “Reinforced Concrete Products-10”. From a small company, to a price list

The ITAN company has completed the first stage of work on setting up a management accounting system and developing a property management unit for Voentorg OJSC. The ITAN company has completed the first stage of work on setting up a management accounting system and developing a property management unit

The ITAN company configured and finalized the cash management system for the Terra Auri holding. The following settings have been made to the projects: “ITAN: Management Balance” system in “1C: Accounting 3.0” of the Customer. A cash flow budget model has been set up. The document “Monthly payment plan of the Central Federal District” has been finalized for the Customer’s business processes. Types of applications and routes for their approval have been configured. Payment reports have been improved

The Millhouse company has already implemented a standard IFRS model for generating IFRS reporting in USD. The Millhouse company has already implemented a standard IFRS model for generating IFRS reporting in USD. Due to a different functional currency from the regulated IFRS, discrepancies in the amounts arising in the application of the provisions under IFRS arose in accounting. To solve this problem

The Avtobau company turned to the specialists of the ITAN company on a recommendation to solve the problems of creating accurate and prompt management reporting. The Avtobau company turned to the ITAN company specialists on a recommendation to solve the problems of creating an accurate and prompt management

In 2104, the PLPC company decided to automate the management accounting system based on the ITAN software product: Management Balance. The main tasks are the automation of cash management, budgeting and document regulations. The management accounting system is planned to be built on the existing standard configuration “1C: Manufacturing Enterprise Management 1.3” with the introduction of the “ITAN: Management Balance Sheet 2.4” configuration into it. The implementation will be completed

Sberbank NPF has been working fruitfully with the ITAN: Management Balance system since 2013. “ITAN: Management Balance Sheet” has been implemented and is successfully used for the purposes of budgeting, contract management, treasury, and accounting for the location of contracts. Sberbank NPF has been working fruitfully with the “ITAN: Management Balance Sheet” system since 2013. “ITAN: Management Balance Sheet” has been implemented and successfully used for budgetary purposes

Sberbank NPFs use ITAN: Management Balance Sheet for budgeting, contract management and treasury purposes. The accounting service needed a tool to record the location of contracts. more details Sberbank APFs use “ITAN: Management Balance Sheet” for budgeting, contract management and treasury purposes. The accounting department needed a tool

IMPLEMENTATION OF MANAGEMENT ACCOUNTING AND “ITAN: MANAGEMENT BALANCE” IN “SUMOTORI GC” The independent implementation of the “ITAN: MANAGEMENT BALANCE” system in “SUMOTORI GC” has been successfully completed. Tasks of automation of financial accounting of Sumotori Group: Automation of the process of preparing individual and consolidated financial statements based on

As part of the project to automate financial management by ITAN, the first stage has been completed - automation of mutual settlements in management accounting. Next, it is planned to refine operational accounting, comprehensive implementation of management accounting, budgeting and treasury. "Ali

The Digimarket company acquired the software product ITAN: Management Balance Sheet in 2008 in order to automate management accounting in 1C: Trade Management. Read moreThe Digimarket company acquired the software product ITAN: Management Balance Sheet in 2008 in order to automate management

The implementation of an automated accounting and reporting system in accordance with IFRS was carried out using the standard project methodology. The project lasted 4 months, as a result, employees prepared reports for 2013 in a new program. The implementation of an automated accounting and reporting system in accordance with IFRS was carried out using the standard project methodology. The project lasted 4 months, resulting in reporting for 2013

The ITAN project team completed a project to automate budgeting using a complex economic planning model in the Podruzhka retail chain. The implementation project was carried out according to the standard project methodology and was completed in 6 months. As a result, the budgeting model was tested and Podruzhka formed a budget for 2013 in the new system. In the future, work is planned to implement the “Cash Management” subsystem

In 2011, we began cooperation with the Edil-Import company. The company had a task to automate management accounting, in connection with which the software product “ITAN: Management Balance Sheet” was purchased. Read more In 2011, we began cooperation with the Edil-Import company. The company had a task to automate management accounting, and therefore acquired software

The European Legal Service improves the efficiency of financial resource management by introducing the ITAN: PROF Management Balance system. The European Legal Service is a significant player in the Russian legal services market and is today recognized as one of the most

At the beginning of 2013, the Megalex group of companies decided to automate the management accounting system based on the ITAN: Management Balance software product. The main tasks are automation of management accounting, cash management and budgeting. management system

The project team from ITAN completed the main work on automation of management accounting in the Aktion media group. The next stage: launching management accounting into trial operation. Aktion Media Group is the leader of the Russian market of specialized and professional periodicals. Aktion-Media CJSC and the media group's subsidiaries have been producing news for a long time.

The ITAN company won the tender for the development and implementation of an information system for corporate financial management in the Terra Auri Group of Companies. The purpose of creating and implementing a corporate financial management information system is to automate the process

The ACCOR company contacted us at the beginning of 2016. The main task was to automate the accounting and reporting system according to IFRS. more detailsThe ACCOR company contacted us at the beginning of 2016. The main task was to automate the accounting and reporting system according to IFRS. The company's management decided to automate accounting according to IFRS based on the “ITAN: Management Balance Sheet” configurations. The ITAN: Management Balance system increases the accuracy and timeliness of financial plans, budgets

The cooperation of the companies "ITAN" and "Alpen Pharma" began with the implementation of the first test example of accounting according to IFRS of the Customer in the system "ITAN: Management Balance Sheet". The cooperation of the companies "ITAN" and "Alpen Pharma" began with the implementation of the first test example of accounting according to IFRS of the Customer in system "ITAN:U"

The ITAN company has completed work on setting up a management accounting system for the Museum company. The implementation project lasted two months, and as a result, a management accounting model was customized to meet the Customer's needs. The ITAN company completed work on setting up a management accounting system for the Museum company. The implementation project lasted two months, and as a result, we

The Liebherr Russland subsidiary initiated a comprehensive project to automate financial management. The project will begin with the formalization of accounting policies in accordance with IFRS. Currently, the group of companies includes ten industry divisions. The holding company of the Liebherr group of companies is Liebherr-International AG in Bühl (Switzerland), which is wholly owned by members of the Liebherr family.

The design department of the ITAN company has completed the first stage of installing a management accounting system at the Nevsky Transformer Plant Volkhov. moreThe design department of the ITAN company has completed the first stage of installing a management accounting system at the Nevsky TR

Specialists of the ITAN company successfully completed a project to install and automate a financial management system at AKTION-DEVELOPMENT and launched the systems into commercial operation. Specialists of the ITAN company successfully completed a project to install and automate a financial management system at AKTION-DEVELOPMENT and launched systems in production

Specialists of the ITAN company completed the translation and adaptation of the management accounting and budgeting model performed on ITAN: Management Balance Sheet and 1C: Accounting 2.0 to the 3.0 edition of the 1C: Accounting configuration in the Taber Trade company (chain of stores " Girlfriend"). The Podruzhka chain of stores is an active and successful Russian chain of stores.

The implementation of a management accounting system based on 1C trade management 11 and the management balance sheet in KPI has been completed. The implementation by Ethan specialists was completed in 4 months. As a result, KPI received a modern tool for maintaining management accounting and generating management reporting. "Coil Products International

TatSotsBank held a tender to automate the bank's treasury. The bank needed a modern tool for solving problems. More details. "TatSotsBank" held a tender for the automation of the bank's treasury. The bank needed a modern tool to solve problems: Budgetary control of BDDS by limits. Formation and approval of applications for payments and checking them for limits. Building a payment calendar. Control

In October 2015, the management of NTZ Volkhov decided to introduce an automated system from the ITAN company. more In October 2015, the management of NTZ Volkhov decided to introduce an automated system from the ITAN company. The project as a whole was planned to be completed in 6 months. In March 2016, NTZ Volkhov launched the second stage of the project: automation of consolidated reporting. As part of this stage, ITAN specialists will configure the software

The ITAN company has begun work on the implementation of a standard management accounting model of the ITAN: Management Balance subsystem for the 1C: Trade Management 11.1 configuration in the AMARE company. The ITAN company has begun work on the implementation of a standard management accounting model of the ITAN: Managerial Balance subsystem "for configuration "1C: Management torus

The ITAN design department has completed the refinement and implementation of the contract management system for the specifics of Terra Auri. During the setup process, the following work was completed: System “ITAN: Management Balance” in “1C: Accounting 3.0” of the Customer. The contract management model has been configured. Improvements were made to fill out accounting documents from contracts. The accounting of primary documents under contracts has been set up. Accounting and planning analytics expanded

Specialists of the ITAN company have completed work on the implementation and configuration of the standard model "Data Consolidation" of the ITAN: Management Balance sheet system and the standard model "Data Consolidation" for 11 information databases of companies included in the banking group CB "Energotransbank" (JSC). Specialists "ITAN" companies have completed work on the implementation and configuration of the standard model "Data Consolidation" of the "ITAN: Management Balance" system and the standard model "Data Consolidation" for 11 information databases of companies, including

In 2012, the Lendor company acquired the software product “ITAN: Management Balance Sheet” in order to automate the accounting and reporting system according to IFRS. In 2012, the Lendor company acquired the ITAN: Management Balance software product in order to automate the system

Specialists of the ITAN company have completed work on setting up the ITAN: Management Balance system in terms of maintaining management accounting in accordance with the accounting policy of HOMAX GROUP. The product "ITAN: Management Balance" is integrated into the work base "1C: Manufacturing Enterprise Management". As part of setting up the control model

The implementation of an automated accounting and reporting system in accordance with IFRS will be carried out by specialists from the ITAN company using the standard project methodology based on the software product ITAN: Management Balance Sheet. Read moreThe company "PARTER.RU" contacted us on the recommendation of our clients. The company has a task to automate accounting and reporting according to IFRS. Implementation of an automated accounting and reporting system for&nb

The Omsan Logistics company began cooperating with us in mid-2011. The main task was to automate the accounting and reporting system according to IFRS. Read more The Omsan Logistics company began cooperating with us in mid-2011. The main task was to automate the accounting and reporting system according to IFRS. The company's management decided to automate IFRS based on the ITAN: Management Balance software product, using

In October 2015, the management of NTZ Volkhov decided to introduce an automated system from the ITAN company. Read more. The financial department of NTZ Volkhov has long considered the ITAN: Management Balance system as a good option for solving the problems of auto

In July 2016, Sberbank NPF carried out a planned transition to a new edition of the accounting program: 1C: Accounting 3.0 + 1C: NPF Management 4.0, which includes the “ITAN: Management Balance Sheet” subsystem, this system is used for budgeting,

The ITAN company won the tender for automation of the financial module in the Vipservice holding. The ITAN company won the tender for the automation of the financial module in the Vipservice holding. Within the framework of the “Financial Module” project, the following functional blocks will be introduced: Management accounting Budgeting&

Automation of budget management is carried out using the “Budgeting” subsystem, which is an important component of the software and methodological system “ITAN: Management Balance Sheet”. Implemented: 1. Automatic calculation of the cash flow budget based on the profit and loss budget, taking into account coefficients, VAT calculation, calculation payment schedules and cash gap planning.

The ITAN company won the tender for the creation of an information system for property management, consolidated management accounting and budgeting for the Voentorg group. The ITAN company won the tender for the creation of an information system for property management, consolidated management accounting and budgeting.

The ITAN company and the Baltis company entered into an agreement on the implementation of management accounting based on 1C: Trade Management and ITAN: Management Balance Sheet. The main implementation work has been completed, the system is undergoing trial operation. "Baltis" is a supplier of canned goods from Latvia and wholesale food products.

Specialists of the ITAN company completed a project to automate plan-fact analysis of revenue in the company STS Eventim RU based on the configuration "1C: Enterprise Accounting 2.0" more details Specialists of the company ITAN completed a project to automate plan-fact analysis of revenue in the company STS Eventim RU" based on con

The ITAN company begins work on a project to automate consolidated management accounting and budgeting for the AGAMA group of companies. The ITAN company begins work on a project to automate consolidated management accounting and group budgeting

The Ethan company has begun work on implementing a standard management accounting model of the “ITAN: Management Balance” subsystem for the “1C: Trade Management” configuration in the “Red Triangle” trading house. Trading House "Red Triangle" offers a wide range of rubber-fabric conveyor belts (conveyor belts), as well as other rubber products (sleeves,

The ITAN company and the BI Partner company have entered into a cooperation and partnership agreement. As part of the cooperation, the BI Partner company will promote the ITAN: Management Balance software product. At the moment, negotiations are underway on joint participation in projects to automate management accounting in several companies, based on software

Specialists from the ITAN project team have completed a project to implement an automated budgeting system in the Podruzhka retail chain. Specialists of the ITAN project team have completed a project to implement an automated budgeting system in retail

The ITAN implementation team began work on automating operational cash management in the Aktion group of companies. The implementation will be carried out according to the methodology of a standard project, guaranteeing successful implementation. The ITAN implementation team has begun work on automating operational cash management in the Aktion group of companies. The implementation will be carried out according to the standard project methodology, gar

The IT department of Management Company Raiffeisen Capital has started the process of transferring the company's existing 1C: Accounting 2.0 to 1C: Accounting 3.0. more detailsThe IT department of Management Company Raiffeisen Capital has started the process of transferring the company’s existing “1C: Accounting 2.0” to “1C: Accounting 3.0”. In this regard, in order to maintain the current accounting system according to IFRS based on “ITAN: Management Balance Sheet”, it also needed to be updated. But at the same time keep

The ITAN company has completed the implementation of a standard IFRS model of the ITAN: Management Balance Sheet subsystem in the QUEENGROUP company. The IFRS model was installed in the working database "1C: Accounting 8", user training was conducted, and initial balances were entered. "QUEENGROUP" is a successful Russian company operating in the field of wholesale sales of cars, transport services, car parts and accessories.

To automate accounting in production, the subsystem "ITAN: Production Accounting" was recommended, which is built into the existing configuration in "Textime" "1C: Trade Management 10.3 + ITAN: Management Balance", and solves the problems of production accounting and cost calculation. Company "Textime" " works successfully with the configuration " ITAN: Up

The ITAN company has completed work on the development of the “Contract Management” subsystem for the tasks of “NPF Sberbank” in accounting for business contracts. The ITAN company has completed work on the development of the “Contract Management” subsystem for the tasks of “NPF Sberbank” in accounting for business contracts

ITAN company specialists have completed work on setting up the management accounting system to suit the specifics of the Terra Auri company. As part of the project, the following settings were made: The “ITAN: Management Balance” system in the Customer’s “1C: Accounting 3.0”. The chart of accounts for management accounting has been set up. The management accounting analytics has been set up (6 features: CFS, CZ, Project, Article, Counterparty, Agreement), and the rules for filling it out. The correspondence between the RBSU and ex. accounts has been completed. accounting. Nastro

Start of a joint project to automate management accounting in the Museum company based on “ITAN: Management Balance”. Integration of the management system is planned to be carried out with 1C: Trade and Warehouse 7.7. The main activities of the Museum company are tea and coffee for enterprises in the HoReCa segment.

The ITAN project team has completed work on automating budgeting in the Aktion media group. As a result of the project, the formation of income and expense budgets and cash flows in the context of items, central financial districts and projects was automated. The ITAN project team completed work on automating budgeting in the Aktion media group. As a result of the project, the formation of income and expense budgets and traffic flows was automated.

The ITAN company won the competition to automate the management accounting system in the Yellow, Black and White holding. More details. The ITAN company won the competition to automate the management accounting system in the Yellow, Black and White holding. The management of Yellow, Black and White Group of Companies was looking for a solution on the market that could solve the following tasks in a short time: Load accounting data from current 1C systems. Implement complex meth

The company had a task to automate management accounting and budgeting. To implement these tasks, the company's management decided to purchase the ITAN: Management Balance software product. Cooperation with the company MIR GAZA began in November 2014. The company had a task to automate management accounting and budgeting. To achieve these tasks, management

ITAN company specialists have completed work on setting up the cash management model for the specifics of HOMAX GROUP. As part of setting up the model, the following work was carried out: DDS analytics and payment priorities were configured. The DDS budget model has been set up. The types of payment transactions and applications are highlighted. The org is set up. structure and routes for approval of payment applications. Levels of access to applications and sections of the DDS budget have been determined. On

The solution "ITRP: Budgeting and Finance" is an addition to the standard configuration "1C: Accounting 8" and is intended to create an automated financial planning and budgeting system

In the current crisis conditions, accurate and prompt planning of the financial condition of an enterprise and cash management is of particular importance. The proposed solution allows you to quickly and at low cost implement budgeting functionality at enterprises that already use the 1C: Enterprise Accounting 8 product for accounting. The functionality of the solution is described below.

In terms of capabilities, the product represents a significantly expanded functionality of the “Budgeting” subsystem of the “1C:UPP” product, and is a designer with the broadest capabilities for customizing management accounting and financial planning. In particular, setting up a connection with actual data has been simplified, the ability to use custom budgeting analytics has been added, and a powerful system for generating management reporting and budget forms has been implemented. The management reporting functionality allows you to develop complex reports with a fixed and dynamic structure (according to the accounting and budgeting subsystems) without using the configurator mode!

The solution is fully integrated with the 1C:Accounting 8 configuration at the level of master data and documents, by comparing and combining 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 companies - 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 of indicators in terms of analytics.
o Setting up hierarchical interdependence of indicators.
o Setting up posting templates for indicators.

Budgeting based on performance indicators. The indicators are detailed by freely customizable analytics (any reference books of the accounting system), incl. separate reference books "Cash Flow Items (CFA)", "Budget Items of Income and Expenditures (BDR)". There is no need to separately configure data sources for each indicator (the indicator is analogous to the turnover item in the UPP).

Separate dimensions of budgeting – Central Federal District and Projects.

Free budgeting analytics, 5 sub-accounts on the “Budgeting” chart of accounts.

Possibility of using arbitrary classifiers - budgeting analytics, linking classifier positions with the positions of key system directories (Cost Items, Other Income and Expenses, etc.).

Storing documents of actual business transactions (links) from the accounting subsystem in transactions and turnover of the budgeting subsystem using an empty scenario. Analysis of actual indicators in the context of primary sources - documents of business operations.

Matrix, flexibly customizable forms for entering budgets (similar to Excel) through a document. For example, by rows - analytics, by columns - periods. In cells – indicator values ​​are entered.

Control of budgets by target values ​​and limits, promptly when entering documents (budget transactions and Requests for DS expenditure) and through reports.

Calculations based on models, storing models as a separate setting and automatic recalculation of all model documents when the model changes.

Copying budgeting data.

Budget updating with the ability to transfer deviations.

Several types of budgets:
o dynamic budgets: Balances, turnovers, balances and turnovers, formula indicators in budgets (calculated resources). Plan-actual analysis of any customized budget form and comparison between scenarios.
o Fixed budgets: customizable hierarchical structure in the context of arbitrary analytics: indicator turnover, turnover and account balances, formula (calculated) resources. Plan-actual analysis of any customized budget form and comparison between scenarios.

Free management reports (can also be used as budget forms):
o Fixed report – generation of reports with an arbitrary structure, without settings in the configurator.
o Custom tabular report – a tabular 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 a 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 report generation tools is “Fixed Report”. Filling out the report using the configured “Data Sources”.

Fixed report setup form (setting up report columns and data in columns)

A custom tabular report is developed directly in the 1C-Enterprise mode. Filling out the report using the configured “Data Sources”.

A flexible budget in its form and composition of indicators coincides with a regular budget, however, it is compiled in several versions, reflecting different volumes of business activity. In the case of production budgeting, the volume of business activity should be considered the planned output.

Formulation of the problem.

Let's consider an example of drawing up a flexible production budget in 1C:UPP using the following source data as an example:

Table 1 Initial data: Costs of production of 1 unit of product “Product 1”.

Cost	Cost, rub.)	Quantity
Direct costs
Production materials
Material 1 (pcs.)
Material 2(m3)
Salary of main workers
Price for operation 1
Price for operation 2
Variable overhead costs
Lubricants
Wiping materials
Electricity
Total:

Table 2 Fixed costs of the workshop in which “Product 1” is produced.

Depending on the demand for the product, the monthly production volume can range from 400 to 1000 pcs. It is necessary to create 4 budget options in increments of 200 pcs. It is necessary to draw up a flexible budget for October 2010.

Entering data into the reference and regulatory system in the 1C:UPP program.

• In the directory “Cost Items” we will introduce the articles “Main Production Materials” and “Salaries of Basic Workers”. In our example, this data will be used to link these standards to budget items.
• In the "Nomenclature" directory we will enter the positions "Product 1" (type of nomenclature - products), "Material 1" and "Material 2" (type of nomenclature - material, cost item "Main production materials").
• We will register planned prices for the output product and components in the system. In this case, the date of the price setting document should not exceed the date of drawing up the budget (preferably the beginning of the year).

Fig. 1 Entering information about the planned cost into 1C:UPP.

• Let's enter a specification into the reference book "Item Specifications" (specification type - assembly, product - Product 1, active). When filling out the "Components" table, a cost item should be automatically substituted.

  Fig.2 Filling out the specification in 1C:UPP for “Product 1”.

  

  After entering the specification, you need to set the main one to a date preceding the budget date (preferably the beginning of the year).

• For the specification, we introduce a technological map:

Fig.3 Filling out the technological map for “Product 1” in 1C:UPP.



• When entering prices, you need to indicate the value of the cost item:

Fig.4 Entering prices in 1C:UPP for production operations for “Product 1”.

• In the directory "Scenarios" (interfaces "Planning", "Budgeting") we will introduce 4 elements reflecting flexible budget options "Flexible 1" ... "Flexible 4" with the setting: Planning detail - "Nomenclature", frequency "month", currency - rub ., accounting by amounts – on, accounting by quantity – on.
• To fill the budget, in our case, the production budget, it is necessary to first describe the indicators in the reference book “Items of turnover by budgets”, we will introduce the following articles:

Table 3 Items of turnover by budget.

Article title	Accounting by amount	Accounting by quantity	Accounting by item
Volume of business activity
Direct costs
Salary of main workers
Basic materials (consumption)
Variable overhead costs
Support staff salaries
Wiping materials
Lubricants
Electricity
Fixed costs
Depreciation
Salary of management personnel
Stationery

Fig. 5 Example of setting up turnover items for budgets in 1C:UPP.



• From the created turnover items we will collect the production budget. To do this, we will create a new element in the “Budgets” directory (name – “Production Budget”, budget type – “Other circulating budgets”). Then, using the “Go” button, you need to go to the “Budget Items” directory, where we will create a budget from the previously created turnover items. When filling out this directory, the order in which you enter the elements is of great importance. The order in which the elements appear is the order in which they will be printed in various budget reports. In our case, we will use code to sort articles, so I recommend entering elements in ascending order of code:

Table 4 Filling out the "Budget Items" directory.

Code	Name	Article turnover
000000001	Volume of business activity	Volume of business activity
000000002	Direct costs
000000003	Salary of main workers	Salary of main workers
000000004	Main production materials	Basic materials (consumption)
000000005	Variable overhead costs
000000006	Support staff salaries	Support staff salaries
000000007	Wiping materials	Wiping materials
000000008	Lubricants	Lubricants
000000009	Electricity	Electricity
000000010	Fixed costs	Fixed costs
000000011	Depreciation	Depreciation
000000012	Salary of management personnel	Salary of management personnel
000000013	Stationery	Stationery

Setting up data sources in 1C:UPP

In our example, we will need 2 data sources: production plans containing plans for the release of Product 1, and data from the reference and regulatory system linked to production plans.

• Creation of "Production Plan" documents.

In accordance with the initial data of our example for the "Flexible1" scenario, we will create a production plan for 400 pcs. Products 1. To set prices using the “Prices and Currency” button, you need to specify the price type – “Planned cost”. In the "Specification" column in our example, you need to select the specification "SP for Product 1". The planning date in accordance with the problem statement is 10/01/2010.

Fig. 6. Filling out the “Production Plan” document in 1C:UPP.



Next, similarly (can be copied), you should create 3 more documents: for the “Flexible2” Scenario for 600 pieces, for the “Flexible3” Scenario for 800 pieces. and for the “Flexible4” Scenario for 1000 pcs. Let us describe the data source for the production plan. To do this, in the reference book “Data sources for budgeting calculations” we will introduce a new element “Production plans: turnover”. As a source, we will select one of the standard sources offered by the standard configuration “1C: UPP 8 (rev 1.3)” - “Production plans: turnover” (Sections of management accounting). When selected, the following will be automatically set: name, data boundaries, indicators. Next, it is necessary to establish connections with budgeting dimensions and selection conditions.

Rice. 7 Description in 1C:UPP of the data source for production plans.



On the selection tab, it is necessary to set a condition for the scenario, since in the documents of the budgeting subsystem that we will use, it is not possible to set selection according to the scenario.

Fig.8 Filling out the "Selection" tab for the data source.



Thus, in the reference book “Data sources for budgeting calculations” 4 sources should appear (according to the number of scenarios). After recording the source, use the "Check" button to see what data will be selected by the system for further processing in accordance with the source settings.

• Obtaining data on production costs.

To obtain cost data, we will have to combine data from 5 tables: production plans, specifications, planned cost, technological maps, prices. The logic for sampling the data will be as follows: the production plans contain the quantity of items produced, for which the specifications are indicated. The specifications indicate the number of components and the cost item. For each item of components, we set a planned cost. By multiplying the cost by the number of components and the number of products according to the production plan, we obtain the amount of costs according to the scenario for materials. A technical map can be attached to the specification, from which you can find out how many operations and at what prices need to be performed to produce one product. By multiplying the number of products by the number of operations and the price, we get the amount of costs according to the scenario for labor remuneration.

It is possible to describe a data source with such a complex sampling algorithm only with an arbitrary query. On the form's action panel, click "Custom Request" and enter the request text in the "Settings/Request" tab. On the "Settings/Parameters" tab, specify the value of the "Planned Cost" parameter (Value type - reference book "Item Price Types").

Fig.9 Filling out the "Parameters" tab.



On the "Data" tab, you need to set boundaries and connections with dimensions.

Fig.10 Filling out the "Data" tab.



Using this source, we have to obtain data for 2 budget items ("Salaries of main workers" and "Main production materials") and 4 scenario options (Flexible1...Flexible4). Thus, in the directory “Data sources for budgeting calculations” 8 records should appear, differing only in the “Selection” tab. Let's assume that expenses under the cost item "Main production materials" always correspond to the turnover item "Main materials (consumption)", and expenses under the cost item "Salaries of the main workers" always correspond to the turnover item "Salaries of the main workers".

Fig. 11. An example of filling out the “Selection” tab for the “Flexible1, Basic production materials” option.



It should be noted that the proposed query setting for the turnover article only works within the framework of our example. Modern enterprises can use complex specifications that include semi-finished products and assemblies. Additional technical cards may be attached to the specifications for semi-finished products. The process of cost calculation and BOM explosion can no longer be carried out within the framework of setting up a custom query for a data source. In addition, it should be borne in mind that such a request will take a lot of time to complete, and reports on turnover items of the budgeting subsystem will be built very slowly. A solution to this problem could be to store cost calculation data for production costs in the 1C:Enterprise 8 registers. From this point of view, you can look at the document “Calculation of planned cost”, which was added by the developers in edition 1.3.

• Document "Calculation of planned cost" in 1C:UPP.

This document allows you to calculate the planned cost of production in accordance with the specification. That is, for the selected product range, the composition and quantity of components are automatically determined according to the main specification, and the cost of components is determined according to the specified price type. Thus, the planned cost of production is calculated equal to the total cost of components included in the main specification. When you click the "Calculate" button, the results of the cost calculation are placed on the "Cost" tab, and the data for calculation are placed on the "Cost Composition" tab.

Fig. 12. Document form "Calculation of planned cost".



Unfortunately, data on prices from the technical map assigned to the main specification does not automatically go to the “Cost Composition” tab; if necessary, you can add new costs manually, and the cost will be automatically recalculated. When adding new costs, only the “Nomenclature” directory is available for selection; the connection with the price of the technical map and the production cost item is lost. For these reasons, it was not possible to use the developers’ promising idea with the document “Calculation of planned cost” in our example.

Variable overhead data.

To calculate the amounts of variable overhead costs, it is convenient to use the mechanism for calculating the turnover of dependent items for the influencing item. We will need the document “Setting up turnover dependencies by item”.

Fig. 13 Filling out the document “Setting up turnover dependencies by item.”

The influencing article is “Volume of business activity”. The production plans will include the quantity of products produced. The “Nomenclature” attribute should also be filled in, since for other types of products the amount of variable overhead costs per unit may differ.

In accordance with the statement of the problem, data on dependent items does not need to be detailed down to an individual nomenclature item - the total amount for the item is sufficient. Therefore, in addition to the column “Item of turnover”, you need to fill out the columns “Details for the amount” and “Total for the amount”. The remaining columns are not filled in. It would probably be simple to use the same document to register direct expenses. In this case, in the column “Turnover Item” there would be, for example, “Main production materials”, “Requisites for the amount” - quantity, “Quantity for the amount” - 1.5, “Properties for the quantity” - quantity, “Quantity for quantity" - 10, "Dependent nomenclature" - Material2. This would greatly simplify our task. But in real life, it often happens that the release of the same product can be planned according to several specifications at once (for example, if the product is produced with different characteristics). In this case, the direct costs for each specification will be different, and the document can only record one option.

Filling out the Flexible 1 budget.

Fig. 17 Budget report for the "Flexible1" scenario in the 1C:UPP program.

Formation of budgets for scenarios "Flexible2", "Flexible3", "Flexible4".

Using the Copy Budgeting Data processing, you can automatically obtain data for other scenarios. Copying method – “From interval to interval”, copied documents: “Budget operations”, “Documents of calculations based on models”.

Fig. 18 Setting up the “Copying budgeting data” processing in the 1C:UPP program.

After clicking the “Run” button on the “New budget operations” and “New model calculation documents” tabs, budget operations just need to be carried out (there is a corresponding button on the document list control panel). The “Calculation based on the budgeting model” documents must first be corrected: open each document and replace the main data source in it. After this, they need to be calculated and carried out.

We obtain a printed form of a flexible production budget using the “Comparative analysis of budget turnover” report. In the report settings window, we specify a list of scenarios describing various business activities.

Fig. 19 Setting up the “Comparative analysis of budget turnover” report to obtain a flexible budget form.

Fig. 20 Printable form of the flexible production budget obtained using the report
"Comparative analysis of budget turnover."

Analysis of deviations of a flexible budget for making management decisions.

Based on the results of the work for the month, the quantity and range of products actually produced will become known. For this data, our model can calculate planned costs and then compare them with actual costs incurred. We will place the estimated planned costs in the reference production budget; to do this, we will create a new scenario “Benchmark” and enter the document “Production Plan”, indicating in it the actual products produced.

Fig. 24 Printed form for analyzing deviations, obtained using the report "Comparative analysis of budget turnover."

The "Reference period" column contains reference budget data. In the report columns “Compared period 2” and “Compared period 3” you can see the controlled deviation associated with the change in the level of business activity planned under the “Flexible1” and “Flexible2” scenarios. The column "Compared period 1" displays controlled deviations. For example, in the line “Main production materials” the increase in the amount of expenses is associated with overexpenditure of materials, in the line “Office supplies” there are deviations that arose due to ineffective cost control. If you add an additional grouping by item to the report, you will see that the increase in expenses under the item “Main production materials” for Material 2 is associated with an increase in the cost of the material, most likely caused by an increase in purchase prices.

Thus, with the help of a flexible budget implemented using 1C:UPP 8 tools, factor analysis of actual deviations caused by changes in the level of business activity and ineffective control over production costs has become possible.

Thank you!