Domestic financial management automation systems for medium-sized companies. Automation of financial accounting for an online store: the experience of “Audiomania Automation of financial processes at a processing enterprise

Financial accounting is accounting, the purpose of which is to provide reliable information to managers to manage the company.

The company's top management has information needs at a different level than middle managers. Owners and top officials do not analyze the information received in all its detail. Usually, for a top manager to make a decision, it is enough to see grouped information compiled into a specific report according to certain criteria and standards. Also, in order to make effective decisions, managers need a different kind of information - they are interested in the future of the company, the focus of which is inherently directed to the future.

Each top manager, one way or another, has his own vision of the future of the company. And it is not at all obvious that the vision of the owner and each of the top managers, even for a short-term period, coincides. The development of a company's strategy and long-term goals helps key managers develop a long-term, unified vision of the future. Company operational management mechanisms (for example,) help to develop a short-term unified vision, expressed in numbers. To obtain such important information, finance automation is carried out.

Features of financial accounting

One of the distinguishing characteristics of financial accounting is the provision of information about the future of the company.
The key purpose of financial accounting is: providing information to the management level of the enterprise for making informed financial decisions, thus taking an active part in the management process.

What determines management's need to obtain adequate, accurate and timely financial information? For what decisions is this management information used to a greater extent:

strategic decisions (investments, new business directions);
marketing decisions (new products, pricing);
optimization solutions (procurement policy, product/division profitability management);
risk management;
organizational decisions (remuneration of employees, managers)?

This is an incomplete list of tasks facing the management level of modern enterprises, in which it is intended to help.

Selecting a program for accounting

There are many different software available on the market, and choosing the right solution for your business is half the battle.

Typically, any 1C-based program designed to automate finance contains the following subsystems:

Control and analysis of budget execution
Automation: creating a payment calendar and increasing payment discipline
Generation of management reporting and analytical materials for management
Maintaining management accounting according to various standards (IFRS, US GAAP)
Financial and economic analysis

Choosing a partner to automate accounting on 1C

For successful automation of financial accounting, it is very important to choose a responsible partner for the implementation of the information system. The partner must not only implement, but also continue to provide high-quality information and technical support.

Nowadays there are a large number of companies specializing in financial automation on the domestic market. Which one to choose? Large companies usually cannot distinguish themselves with a customized approach to automation. Small ones cannot boast of reliability and, often, qualified employees. However, the services of small integrators differ significantly in cost.

If you are looking ideal price/quality ratio - you can contact us. We are a team of like-minded people with extensive experience in the field of financial accounting automation. Previously, we have been implementing software products for a long time on behalf of one of the largest players in the financial accounting automation market. We have the flexible approach of a small organization and have extensive experience as leading integrators in Russia.

We will always be happy to help and answer your questions: .

The development of a market economy involves not only the improvement of the principles and attitudes of many domestic enterprises, but also modernization in the field of accounting policies in organizations.

One of the main blocks of accounting policy is financial accounting, the main purpose of which is to generate objective and accurate information about the economic activities of an enterprise. The main emphasis is on the summary and analysis of the state of the level of own and borrowed funds, financial investments and their results, expenses and income of the enterprise, the state of receivables and payables, etc.

Maximum accuracy in displaying the specified data, as well as timely analysis, allows us to develop the most effective strategy for enterprise development in specific market conditions.

In this regard, the process of transition from manual mode to automation of financial accounting is important for every organization. An automated information system will allow you to unite all divisions of the enterprise into a single information space and achieve the most effective use of available information.

If you are interested in automation of budgeting, implementation of treasury or accounting according to IFRS, check out ours.

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high level of speed of entering and processing information due to the presence of already built-in reference books and the necessary forms and forms;
conducting full detailed analytics at all levels of management and in all departments;
automatic calculation of most financial indicators, which allows you to avoid inaccuracies and the influence of the human factor on the results obtained;
quick import and export of data to other software;
a single information space for all levels of management;
saving employee working time due to one-time input of information by specific employees depending on assigned responsibilities.

Basic blocks of financial accounting that are often automated

settlements with customers and suppliers;
settlements with accountable persons of the organization;
banking operations of the enterprise;
credit transactions and payments thereon;
unfinished production;
tax accounting of an enterprise;
accounting for periodic payments and deductions;
accounting and control of barter transactions and related offsets;
transactions with securities and bills;
operational deployment and its economic activities and others.

Software

Automation of financial accounting is a complex process that involves lengthy preparation for the transition to the use of certain software. At the stage of choosing a specific program, it is necessary to focus not only on the price and the availability of certain features of the program, but also on the level of capabilities and technical support.

The most common automated financial accounting programs include the following programs.

1C

Universal software. It is the most popular program among enterprises due to a number of advantages:

availability of ready-made reports and forms;
allows you to use various options for entering data into the database;
is a comprehensive product that allows you to combine data from departments into a single information space;
high level of adaptation capabilities for the specifics of each organization;
effective analytical accounting.

The disadvantages include the need to modify the program for each organization separately and the relatively low speed of calculations.

Galaxy

The program is intended for large organizations, holdings, corporations. It has 4 main modifications and makes it possible to maintain accounting policies in accordance with the international GAAP standard. Among the main advantages are ample opportunities for customizing analytical reports, and the ability to switch to primary documentation during report generation.

BEST

The program is intended for small organizations. The main advantage of the program is its simplicity and intuitive interface, but it has significant disadvantages:

the program does not allow any modifications by the user;
customization for a specific enterprise and maintenance are more expensive than competing programs;
switching to other software will cause significant problems, as will another version of the program.

Info-Accountant

An intuitive program that does not require special training for employees. Advantages:

low requirements for computer performance;
convenient data transfer from other programs;
comfortable maintenance of consolidated accounting.

A significant disadvantage is the lack of flexibility of the program for customization for a specific enterprise.

Accounting is conservative. Double entry has been known for six centuries; order journals have been known since the beginning of the twentieth century. And since the 90s, the country has been covered by a wave of computerization. Let's figure out what it is, consider the advantages and mechanisms of the transition from manual labor to the use of specialized applications.

What is accounting automation?

Automated accounting involves the transfer of some functions from humans to technology, including:

carrying out mathematical calculations (calculation of taxes and fees, totals),
creating samples and summary reports;
storage of information (directories, magazines),
filling out forms (invoices, invoices).

Assigning the listed tasks to technology does not mean that the role of the specialist has been devalued. On the contrary, the load on him increases - he makes decisions on the method of reflecting transactions in the system, carries out analytical and control procedures, and performs the initial registration of documents in the database.

Proficiency in information technology implies appropriate qualifications, and therefore higher wages.

For what automate accounting

If it is not possible to reduce staff and save on wages (see), then why convert paper records to electronic form?

Let's list the advantages that automatic accounting provides:

quick and error-free filling of details (in bills, invoices, waybills, expense orders, payment orders);
prompt processing of information array;
presentation of analytics in a visual form (charts, graphs, tables);
formation of various registers (payroll statements, cash book, sales and purchase books);
reducing the number of papers;
instant exchange of information between departments, between managers and subordinates;
elimination of arithmetic errors;
communication via the Internet with regulatory government agencies and banks;
transparency and controllability of financial and economic activities;
quick response to changes in legislation.

Who needs accounting automation

Only micro-enterprises, which are allowed by law to submit paper reports, manage without a computer. Other economic entities are required to convert data into digital form. As a result, even medium and small firms use computers at least partially in accounting.

Managers and owners, thanks to technology, know the state of finances, the amount of goods in warehouses, and current revenue. Business and settlement transactions are monitored in real time. Regular control of assets minimizes the likelihood of abuse. The options for grouping, sampling, and multi-stage sorting of information are increasing many times over; expanded capabilities improve the quality of management decisions.

Accountants are freed from routine mathematical operations, filling out forms and compiling statements. The time for conducting control checks, advanced training, and interaction with counterparties is increasing.

Within a few minutes, employees receive certificates and extracts from financial, economic and personnel services.

Well-established document flow eliminates production downtime or delays in shipment from the warehouse due to lengthy processing of invoices and invoices. Signed documents and invoices reach customers in moments instead of days.

Even reports sent a few minutes before the end of the day are accepted by the tax office or funds, and no fines are imposed for late submission.

Modern technologies are expensive. However, not only because of the price, their choice must be approached responsibly. Changing an application from one to another leads to unplanned waste of money and effort, and brings serious discomfort to the team. The transition period is fraught with mistakes, the consequences of which are penalties or unjustified overpayments to the budget.

To avoid problems, the introduction of innovations occurs in stages.

The first stage is collecting and systematizing information

Internal company acts are studied:

Accounting policy;
Chart of accounts;
job descriptions of employees involved in the processes (including storekeepers, personnel officers, suppliers, representatives of the sales department).

The procedure and mechanisms for processing documentation are analyzed:

document flow schedule;
information flow routes;
distribution of job responsibilities.

The preparations carried out reveal the scope of the upcoming update - which services need a common base and which ones need autonomy, whether to choose a local version or whether interaction takes place in network mode. Weaknesses and strengths of document flow are identified. A decision is made to reorganize the staff or maintain the existing structure.

Developers of relational databases characterize the listed steps as optimization.

The second stage - drawing up technical specifications

After the generalization and analysis of the data, the manager formulates the terms of reference.

It is finally approved:

accounting structure (positions and functionality);
list and features of generated documents and registers (it is recommended to adhere to OKUD to facilitate the tasks of programmers);
the scale of computerization (within one division or comprehensively, affecting all production units);
allocated budget, taking into account subsequent maintenance.

An important component is the development of classifiers and coding methods. A competent approach to this issue minimizes the risks of duplicating positions and clogging analytical reports.

For example, the name of a material entered twice into the database can cause confusion in the inventory and distort the amount of material costs. Repetition in the counterparty directory overstates receivables and payables and complicates the reconciliation of mutual settlements.

The third stage – selection of software

Then the software is searched and purchased. The defining criteria for this are:

the cost of purchase, implementation and maintenance;
compatibility with the installed operating system;
possibility and cost of personnel training;
representation of service firms in the region;
meeting user needs;
technical parameters of existing equipment;
availability of network and local versions.

List of programs

Making a choice when there are clearly stated requirements is not difficult. The market is saturated with offers. In addition to Internet sites and articles with explanations of software capabilities and features, you can contact sales representatives directly.

Domestic developments are in greatest demand. The reason is the peculiarities of national accounting standards, as well as the need for regular updating.

Fortunately, Russian programmers have created many functional and convenient products that are adapted or adapted to the needs of consumers.

Among the ten most common:

"1C";
"Sail";
"Galaxy";
"BOSS";
"BEST";
"Info-Accountant";
"Turbo accountant";
"Integrator";
"Chord";
"Abacus".

The largest factories and concerns operate individual or foreign projects, such as SAP, Oracle, iScala, Navision. The installation of foreign software in this case is justified by the need to comply with Western standards due to the circulation of shares on the international market.

Among technological innovations, we note “cloud” products. The offer is interesting for small businesses interested in minimizing costs, since such software is not tied to a workplace, is functional and inexpensive.

Review of automated accounting systems

Modern solutions for automating the work of accountants contain all the necessary functionality and, as a rule, are initially configured to meet frequently encountered requirements (tax regimes, scale, specifics).

The programs are distinguished by ease of use, degree of automation of accounting processes, compatibility with operating environments, and level of service.

1) “1C: Enterprise” (Company “1C”)

1C has powerful technical support and an impressive number of specialists throughout the country. Quick response to changes in legislation, regular updates of appearance, close interaction with customers are the distinctive features of the brand.

The platform is full of possibilities, but it is extremely demanding in terms of compliance with the operating methodology and at the same time it is constantly becoming more complex.

2) "Parus" (Corporation "Parus")

The product's competitive advantage is its compatibility with the Oracle DBMS.

The interface is simple and friendly. Users are attracted by the extensive bank of templates and tight integration with MS Excel.

Tax calculations and period closing procedures are carried out partially manually.

3) "Galaktika" (Galaktika Corporation)

"Galaktika" is a modular enterprise management complex. The accounting block is used both in the system and independently.

Documents and postings are generated separately.

The program adapts to production needs and supports accounting according to international standards.

4) “BOSS” (IT Company)

The company's most famous product is BOSS-Kadrovik, an application for calculating wages.

"BOSS-Accountant" successfully supports the work of a large number of users and is part of the management automation complex.

The “Production costs” subsection distributes indirect costs object by object.

Control over planned and actual expenses has been implemented.

5) “BEST” (LLC “BEST-Programs”)

BEST is one of the old-timers of the SABU market. Experienced accountants appreciate its friendly, intuitive design.

To make significant changes, you will have to contact the developer directly, since BEST has a closed source code.

The complex works only under Windows.

6) “Info-Accountant” (LLC “Info-Accountant”)

"Info-Accountant" is a universal program for maintaining full-fledged accounting and tax records.

Organizations with minor document flow are provided with a free license.

The morally outdated interface causes complaints.

7) “Turbo-accountant” (DIC Company)

A full-fledged integrated solution that implements the main tasks: generation of transactions, calculation of wages and taxes, asset control, storage and movement of documentation.

"Turbo-Accountant" is easy to customize, provides an expanded number of levels of analytics, as well as the ability to make changes to past periods.

8) "Integrator" (CJSC "Infosoft")

"Integrator" is part of the CIS "Flagman".

The “Accounting” section takes into account assets, expenses, and mutual settlements. The "Salary" module is supplied separately.

There are two options for reflecting business transactions on accounts: when registering a document or independently from it. The option depends on the needs of the customer, since some of the documents are created not by accounting employees, but, for example, by managers.

9) "Accord" (Company "Atlant-Inform")

“Accord” is another example of a modular solution. Clusters are provided for various services: personnel, economic, supply, sales, accounting. A separate block is allocated for production cost planning.

The developer uses modern DBMS and the latest computer technologies, focusing on client-server architecture.

10) "ABACUS" (JSC "Omega")

ABACUS also consists of modules. Postings are stored in a single database, so there is no need to transfer information from one subsection to another. The system targets a user base of 50-100 people.

High analytical capabilities, especially regarding the movement of inventories.

It is difficult to assess the price differences between the programs reviewed, since the cost depends on many factors. Note that modular software is more flexible, but its implementation requires significant investment. In addition, the fewer programmers on the market who are familiar with the application, the greater the risk of difficulties in additional configuration, modification and obtaining other support services.

Implementation is carried out both in-house and by external specialists. The choice depends on the complexity of the process and the availability of appropriate units in the state.

For participants in the service sector or sellers of a small range of goods, standard accounting software is quite suitable, without significant additional modifications. Wholesale trade, manufacturing and construction organizations are rebuilding a standard information system to suit their needs.

First of all, based on technical requirements:

the Chart of Accounts is introduced (analytics, subaccounts, quantitative indicators, standard transactions);
the parameters of the Accounting Policy are established (option for assessing inventory, calculation of income tax according to PBU 18/02, procedure for closing reporting periods, taxes);
variants of the emerging primary documents are being finalized (non-unified forms are added, details are changed);
directories and classifiers are formed;
ways of exchanging information are being worked out (uploading or downloading from warehouse, personnel, tax, banking programs).

After installing the application, a network connection is created, a list of users is entered and their rights are indicated.

As a rule, for the first time (a month or two) work is carried out using both the old method and the new software; shortcomings are identified and employees are trained.

Once configured, with the right approach, only periodic updates are required in the future.

Conclusion

Automation is a response to increasing competition and the ubiquity of computer technology. The bank, tax office, and Pension Fund accept documents on digital media or via the Internet. Suppliers and buyers are in a hurry to provide documentation.

In addition, computerization of finance and management becomes a security issue. Only prompt registration of all business facts and transparent accounting provide an appropriate level of control, as well as flexibility in making management decisions.

Interesting Facts

There are ten versions of the origin of the name “1C”. The most plausible of them associates the acronym with the phrase “No more than one second to search.” This is how Boris Nuraliev, the founder of the brand, presented his search engine.
The word “accountant” appeared in Russia under Peter I. Before him, the name “counter” was used. During the capture of Vyborg, a Swedish representative of this profession was captured by Russian troops. This event marked the beginning of the introduction of a new name into circulation.
Many consider the Italian scientist Luca Pacioli to be the inventor of double entry. However, this is not true. Back in the 13th century, this method of recording property and obligations was practiced in Venice. Pacioli only outlined it in a learned treatise.

The method of express analysis of the financial activities of an organization and its financial condition can be implemented in the conditions of both traditional and computer technology. In the latter case, the labor and time costs for carrying out this work are significantly reduced.

Computer technology software for solving problems of economic analysis today is quite diverse. Some programs are autonomous in nature, since they are associated with solving only analytical problems on the basis of pre-entered regulatory, reference, reporting and accounting information, and data from primary documents. The most common programs of this kind include:

1. “Economic analysis and forecast of enterprise activity”, the methodological basis of which is the “Multifactor Model of Productivity Measurement”, developed by the Virginia Productivity Center (USA) and adapted by INEC to Russian conditions;
2. "Analysis of the financial condition of an enterprise" version 2.87 B (bankruptcy); created on the basis of a methodology that uses calculation algorithms developed by INEC specialists, accepted in international practice and based on the principles of GAAP, UNIDO, etc.;
3. “Analysis of financial condition professional” version 1.0, which provides an original “language” for specifying algorithms for calculating indicators and analytical tables;
4. "BEST-F" "Financial analysis", developed by the company "Intellect-service".

The disadvantages of the above programs are: firstly, the lack of an integrated approach to studying the results of an enterprise’s activities; secondly, limiting the analysis only to the financial aspect of the enterprise, while the latter is formed under the influence of business results; thirdly, the presence of a fairly strictly regulated set of indicators, methods for their calculation and design.

Another part of the programs is a system of integrated management automation, covering specialized software modules, united by a single database and operating on the basis of client-service technology. An example of such a comprehensive computer program, including workstations for automating the functions of operational production management, planning, marketing, accounting, financial and statistical analysis and a number of others, is “Galaktika”. The main direction of the “Financial Analysis” module used in it is information support for the management process in terms of solving problems of analyzing financial and material resources and the feasibility of their use. One of the advantages of this program is that, along with the standard coefficients and analytical tables presented in the program, the user can calculate a set of additional indicators necessary only for him for the corresponding period of time, aggregate them and arrange the calculation in analytical tables.

Thus, within the framework of computer programs like “Galaktika”, it is possible to formalize individual, strictly non-regulated, complex, multi-stage financial management techniques, including the methodology for express analysis of economic and financial activities and the financial condition of an organization, proposed in this manual.

Limitations in the use of these programs in practice are their high cost and the absence of the need in some cases to implement in practice a full set of subsystems, including up to 40 modules. In this regard, it seems advisable to recommend the Microsoft Excel program to automate a comprehensive analysis of the organization’s performance results for a small set of key indicators, which gives the user unlimited possibilities for calculating various kinds of indicators, constructing tables and graphs. Moreover, if the source data changes, the performance indicators are automatically recalculated in a fraction of a second.

The results of the analysis are presented in the form of a spreadsheet, which is a grid of rows and columns. Each column is numbered with a letter of the Latin alphabet, and each line with a number. The intersection of a row and a column forms a working cell with its own address. The active cell is the one into which information is entered; it is highlighted on the screen with a bold frame.

Let's look at the basic rules for working with an Excel spreadsheet. Moving around the table is done using the keyboard and mouse. To enter the initial data into the table, cells are selected, and:

a) to select one cell, you need to click on it with the left mouse button;
b) to select an interval of cells, you need to press the left mouse button and, without releasing it, drag the mouse pointer from the first to the last cell;
c) to select an intermittent block, you need to click on the first cell, then, while holding down the "Ctrl" key, click on each desired cell;
d) to select the entire column, you need to click on the column header, row - on the row header.

Entering data into a cell ends by pressing the "Enter" key;

editing the contents of a cell is carried out in the active cell by pressing the F2 key - a cursor appears in the formula bar, the end of editing is "Enter";

cell contents are deleted using the "Del" key or the "edit-delete" command;

moving data from one cell to another - using the commands "edit-cut", "edit-paste";

inserting new rows and columns - using the "insert" command;

changing the width of columns and rows using the mouse pointer;

The cell format is set using the "format-cell" command.

After entering the initial data into the corresponding cells of the tables, formulas are entered to calculate indicators from the keyboard or using the mouse. Moreover, identical formulas do not need to be entered into each cell. For example, formulas for absolute deviation and growth rates are entered into the cells for the first indicator, then using the “copy” and “paste” commands, these formulas are automatically transferred to the cells for all other indicators. This also applies to formulas for indicators for two periods: a calculation formula is formed for the previous year and then copied to the reporting year.

The advantage of Excel spreadsheets over the manual calculation method is that when any source data changes, the performance indicators are automatically recalculated in a split second. Students can only draw the correct economic conclusions from the calculated tables.

The use of the Microsoft Excel program reduces the labor intensity of work when assessing the economic and financial activities of an enterprise and its financial condition.

We will show the procedure for working with spreadsheets using the example of constructing mandatory tables 1, 2, 3, 4, 5, 6, 7 for analyzing the economic and financial activities and financial condition of a commercial organization.

The following must be done sequentially:

set page parameters: file - page parameters - margins: top 25, bottom 25, left 35, right 15;

create a table;

fill out the table header, the “Indicators” column (set word wrapping in the cells, each indicator should be located in one cell);

enter formulas in the “last year” column, then copy them into the “reporting year” column, enter formulas for calculating the deviation and growth rate, then copy (formulas are entered using the mouse by clicking on the cells, links to which are given in the attached tables 1 - 6);

rename sheet 1 to table 1 by double-clicking on the “sheet 1” tab;

build the following table on the next sheet;

To add a sheet in the created workbook, you must perform the following steps: "insert-sheet".

Table 1.1 - Analysis of the efficiency of economic activities of a production organization for 200... - 200... years

Indicators	Unit measured	Last year	Reporting year	Deviation (+;-)	Growth rate in %

Volume of commercial products
Material costs for production
Material recoil
Average number of employees, total. including
production workers
Share of production workers in the average number of employees
Average annual output per employee
Average annual output of one production worker
Average annual cost of fixed assets (at original cost)
Capital productivity
Funds allocated for consumption including
per 1 employee of the enterprise
Comprehensive indicator of business efficiency

Table 1.2 - Analysis of the main indicators of the financial activities of a trading organization for 200... - 200... years

Indicators	Unit measured	Conditional designation	Last year	Reporting year	Deviation (+;-)	Growth rate, %

Revenue (net) from the sale of products, works, services
Costs of production and sale of products, works, services
Cost level
Profit (loss) from sales
Return on sales
Operating income
Operating expenses
Non-operating income
Non-operating expenses
Profit (loss) before tax			E6+E8-E9+E10-E11	F6+F8-F9+F10-F11
Income tax and other similar mandatory payments
Profit (loss) from ordinary activities
Balance of extraordinary results
Net income (loss)
Profitability of activities

Table 1.3 - Analysis of the main indicators of the financial performance of a production organization for 200... - 200... years

			Influence of factors	Magnitude,
		calculation method

	Sales revenue growth		DВР x Рп°: 100	1317.6 x (-13.2) :100
	Rising costs		-(DУЗ x ВРў: 100)	-(4534.0 x 70.4:100)
	TOTAL impact on profit from product sales		DPP (VR) + DPP (UZ)	(-173,9) + (-3191,9)
	Operating income growth
	Reduced operating costs		-(ORў - OR°)	-(942,2 - 17232,8)
	Growth of non-operating income		VRDў - VRD°
	Increase in non-operating expenses		-(ВРРў - ВРР°)	-(1750,4 - 1402,2)
	TOTAL impact on profit from ordinary activities before tax			(-3375,8)+976,0+	F6+F7+F8+F9+F10
	16290,6 + 7519,6 +

DPDN(WRD) +

Table 1.4 - Analysis of the dynamics of costs for the production and sale of finished products for 200... - 200....

Expenditures	Last year	Reporting year	Absolute deviation	Growth rate,
	level in %		level in %		by level
to revenue		to revenue
Material costs
Labor costs
Contributions for social needs
Depreciation of fixed assets
Other costs

Table 1.5 - Formation of indicators of the consolidated analytical balance for 200... - 200....

Indicators	For the beginning of the year	At the end of the year
Value, thousand rubles.		Value, thousand rubles.

Fixed assets
Incl. fixed assets and intangible assets
Current assets
Incl. inventories			2794,7-1,5+593,7
Accounts receivable
Most liquid assets
TOTAL property
Equity			44068,9-1,5-19451,7


TOTAL sources of property formation

Table 1.6 - Analysis of business activity for 200... - 200...

Indicators		Actually	Absolute
	Last year	Reporting year	Deviation (+;-)

Revenue (net) from sales		Table2.2!E3	Table2.2!F3
Net profit		Table2.2!E16	Table2.2!F15
Average assets		Table2.5!D6+Table2.5!D10/2	Table2.5!F6+Table2.5!F10/2
Property turnover rate
Return on assets

Table 1.7 - Analysis of the property position of financial stability and liquidity for 200... - 200...

Indicators	Unit measured	Conditional designation	For the beginning of the year	At the end of the year	Changes over the year	Growth rate, %

Balance currency			Table2.5!D14	Table2.5!F14
Fixed assets			Table2.5!D4	Table2.5!F4
Share of non-current assets in balance sheet currency
From non-current assets, intangible assets and fixed assets			Table2.5!D5	Table2.5!F5
Current assets
Share of current assets in balance sheet currency
From current assets, inventories			Table2.5!D7	Table2.5!F7
Accounts receivable			Table2.5!D8	Table2.5!F8
Cash and short-term financial investments			Table2.5!D9	Table2.5!F9
Equity			Table2.5!D11	Table2.5!F11
Long-term liabilities			Table2.5!D12	Table2.5!F12
Short-term liabilities			Table2.5!D13	Table2.5!F13
Share of investments in trade and production potential

It is possible to create a system for preparing consolidated reporting in a large machine-building holding and improve the quality of accounting in the largest production branch through the development and unification of accounting and reporting methodology, as well as the implementation of “1C: Consolidation” and “1C: Manufacturing Enterprise Management”.

Evgeny Zavyalov, head of financial systems at CROC

But don't try to make the system too complicated. It is important to concentrate on the improvements that are truly necessary.

The large aviation holding company PJSC Sukhoi Company, which produces combat aircraft, spare parts and equipment, set us the task of automating financial (accounting, tax and management) accounting at a large plant and creating a system for consolidating financial statements in the parent company, to which three legal entities were merged - OJSC Sukhoi Design Bureau, OJSC KnAAPO im. Yu.A. Gagarin" and JSC "NAPO named after V.P. Chkalov." As a result of the reorganization, the total number of staff of the organization amounted to about 26 thousand people. It was necessary to make accounting more transparent, replace the outdated self-written system, and minimize labor costs for reporting. The customer chose “1C: Consolidation” for the reorganized company and “1C: Manufacturing Enterprise Management” for the plant as software products.

Rice. 1 – Scheme of interaction of the consolidated reporting system with other subsystems of the organization

The project team, consisting of Sukhoi Company methodologists and CROC specialists, built a unified reporting system that combines data from all branches, regardless of the accounting system used (be it 1C Accounting, 1C: Manufacturing Enterprise Management, Oracle E-Business Suite, Parus, BAAN, etc.). It allows you to form 5 sets of reporting (accounting statements, income tax, value added tax, statistical reporting, departmental reporting) PJSC Sukhoi Company.

The customer had three main requirements:

1. Completion of the project “just in time”;

2. The ability to process a large amount of data as a result (about a thousand jobs were automated at the plant, the unified consolidated reporting system contains about 200 reporting forms and over 2000 control ratios to check the correctness of the report);

3. Introduction of more advanced accounting methods in the holding.

The implementation took about a year and a half.

Step 1. Methodological preparation and requirements analysis

In the parent company, the development and formalization of the reporting consolidation methodology took 9 months.

The work was divided into three stages:

1. Determination of requirements for final reporting forms - about two months.

2. Development of forms for collecting data from subsidiaries - about two months.

3. Development of rules for consolidation and verification of data at each stage of formation - about five months. At the same time, the unified chart of accounts was being adapted for new reporting.

The methodological group included accounting and tax accounting specialists, specialists from the planning and economic service from the customer company and our employees. They formed requirements for reporting forms, developed forms for collecting data from subsidiaries, rules for consolidating and verifying data when generating reports. About 20 programmers and consultants participated in the project from CROC, and about 10 methodologists and 40 accountants from the customer.

The main mistake at the initial stage is the discrepancy between analytics in accounting and planning. Employees of the planning service have their own cost directory, and those keeping records have their own. The task of methodologists is to take into account the requirements generated by the planning system. For example, if you planned to spend a certain amount on mobile calls, then the cost item “Mobile calls” should be included in your accounting. Planning and accounting should be carried out in a single analytics so that plan-fact analysis can be done.

An important stage is determining the “depth” of data received from subsidiaries. Data that is too detailed requires a lot of preparation; data that is too general does not provide an idea of reality. The solution is the automated provision of initial data. They are automatically unloaded from the modified 1C system.

To determine the optimal amount of data to upload, consult with your own employees. Send the prepared reporting forms to subsidiaries and get their opinion. In any case, the time for preparing reports in a subsidiary should not exceed 10-20 days per period.

At the factory, new software had to be synchronized with home-written programs. Over the course of several months we adapted:

Chart of accounts and dependent directories,

Album of business transactions,

Methodology for maintaining tax accounting and tax registers,

VAT accounting methodology.

Personal experience

The company underwent a reorganization and, naturally, new business processes arose in the accounting department: registration and accounting of intra-company settlements and generation of reporting for the company, including reporting of branches. Accordingly, there was a need to automate these processes.

We were able to develop documents defining a unified accounting and reporting methodology independently, without the involvement of consultants.

It is quite difficult to allocate pure time for the implementation of the system, since the implementation was accompanied by structural changes in the company and the formation of a unified accounting methodology for all enterprises. At the same time, the implementation of an information system for the reorganization was underway.

If we talk about the full cycle of active work on the entire project, it took about two years. If we talk about the development, testing and trial operation of the system itself – about 10 months.

The company's project team was clearly structured by roles with assigned functions and rights. The project team includedIT-specialists, accountants, employees of financial and economic departments.

Step 2. System design and development

The amount of improvements is always large. In our case there were about a thousand of them. Implementing these improvements is half the work of implementing the system - on the one hand, you are implementing a ready-made system, but on the other hand, you are modifying it to suit your needs.

We identified the requirements of different employees for the new system. To identify among them the important and feasible ones is the task of the company’s chief accountant. But it is important not only to be able to negotiate, but also to understand the relevance of the work and the load on the system. If the completion time is 20 days, and you perform the operation twice a year, then it will not pay off for the next 10 years. And the more complex the system, the more difficult it is to maintain. Gathering requirements from too many employees dilutes the end goal.

Step 3. System testing

This stage takes a long period - 1/10 of the total project time. But cutting back on testing in order to complete the project faster is a very big mistake. After all, you must make sure that the system really suits you and will allow you to work comfortably later. The better you test it, the better your users will master it and the fewer errors there will be later in their work.

A number of tips will help you in your work.

1. Do not entrust all the work to consultants - after all, this is your system and you have to work in it - check it thoroughly yourself. This is a task for key users. At the same time as testing, they learn to work in the system.

2. Make several complex test cases, broken down by functionality. Don't try to test everything in one scenario - it will turn out to be very complicated. Prepare one or two dozen scenarios with an emphasis on complex processes specific to your enterprise.

Let's assume you have chosen the process of making payments and described the entire chain. Next, write down what the system should do and at what step. For example, “if a new payment request is less than 10 thousand dollars, then the system should automatically approve it, and if it is more, send it for approval.” Run both applications and make sure the system works correctly.

3. Test interaction with related systems (client bank, production management system, budgeting system), if such integration is included in the project.

4. Carefully check the user rights settings. The emergence of open access, for example, to information about salaries will not only violate the law on the protection of personal data, but will also lead to conflicts in the team.

5. Pay special attention to optimization and system performance when working with large volumes of data. This work requires qualified consultants. An accountant will not be able to assess the correctness of the work - when processing one document everything will work very quickly, but when a department of a hundred people starts processing documents, problems may arise.

Usually we carry out load testing, and the customer’s IT department specialists make sure that its conditions are relevant for their company. If a form takes longer than five minutes to load, then working with it becomes pointless. After all, if an employee needs to enter over 1000 forms during the day, the time limit for him is a maximum of 30 seconds. And this half a minute becomes the target performance indicator to which the system needs to be brought. To do this, our experts prepare a series of end-to-end examples - so-called test scenarios - defining what data needs to be entered to obtain the required results.

Step 4: Historical Data Transfer and Training

To start working with the system, determine the amount of “historical” data required for work. If the new system is launched from the beginning of the year, it can be minimized - only information on current contracts, open accounts, debts, etc. can be transferred from the old system to the new one. If the year is “broken” and final reporting needs to be obtained from the new system, you will need to automatically enter all the data from the beginning of the year. An alternative is to manually collect reports. Weigh all the pros and cons, since transferring and reconciling data is a labor-intensive process.

Ideally, it is better to minimize the amount of data transferred from old systems to new ones. The transfer is carried out by IT service specialists, if the data can be simply downloaded from the old system, and the direct executors of the operations, who reconcile the transferred data, enter new analytics. Therefore, be prepared to remove several specialists from their main jobs or motivate them to work overtime. In our project, the customer refused to transfer all closed periods, but reconciliation and transfer still took about two months.

Users must undergo training before using the system. It is carried out by the consultants who created the system. Modern methods of teaching are becoming more common: videos and interactive training programs. They allow the company to reduce costs, and give employees the opportunity to independently study the material and test themselves.

We look at training comprehensively. We believe it starts during testing. The courses are only part of it and take about a couple of weeks. This stage must be included in the cost of the implementation project so as not to pay additionally for courses later.

Personal experience

Elena Rakushina, chief accountant of PJSC Sukhoi Company

We were lucky with the transfer of historical data. The process of introducing the new system took place in parallel with the process of reorganizing the company. Therefore, the system was put into commercial operation simultaneously with the completed reorganization.

The training stage for employees (future users of the system) was completed before the start of trial operation. Of course, only key users were involved in training and trial operation - company employees who, according to their functionality, can make decisions at their level: heads of departments, departments or employees to whom these powers have been delegated.

At the stage of trial operation, coordinated work was organized to support users, both from the developer (issues of technical features of the system) and from the company (organizational, methodological issues).

Step 5. Trial operation

For a successful start, you will need to show will and patience - people tend to be wary of new things, and the system needs time to “stabilize”. Identify critical “daily” operations (cash register, payments, shipments, etc.) and give them priority attention. The work of a large company cannot stop for an hour.

Typically, stabilization takes from a month to six months, depending on the size of the company. In our case, this stage took about 2 months. Users needed additional assistance at the time of closing the month and preparing the first quarterly reports.

A significant mistake at this stage is the fear of working with the system. Oddly enough, we have encountered this - customers delay the start, work in parallel in two systems. Fear is the main problem, but if the tests were successful and you started, then the difficulties of working in a new system can be overcome.

Personal experience

Elena Rakushina, chief accountant of PJSC Sukhoi Company

The system made it possible to automate the process of collecting and generating accounting and tax reporting. Now this business process has strict, systematized regulations. This is especially important for large enterprises with a branch network, which for some reason cannot switch to a unified automated accounting system. Or for large organizations with an extensive branch network, which unites branches that perform various tasks.