Regulations on the financial and economic service. Financial department of the company: functions and tasks Regulations on the financial department of a state institution
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The financial department is an independent structural subdivision of the enterprise and reports directly to the Deputy Director for Economic Affairs.
II. Tasks
Organization of the financial activities of the enterprise, aimed at providing financial resources for the tasks of the plan, the safety and efficient use of fixed assets and working capital, the labor and financial resources of the enterprise, the timeliness of payments for obligations to the state budget, suppliers and banking institutions.
III. Structure
1. The structure and staff are approved by the director of the enterprise in accordance with the standard structures of the management apparatus and the norms for the number of specialists and employees, taking into account the volume of work and production features.
2. The department may include divisions (sector, bureau, group) of financial planning, analysis of financial and economic activities, organization of settlements with suppliers, collection, cash transactions, etc.
IV. Functions
1. In the field of financial and credit planning
1.1. Drawing up in due time draft financial plans of the enterprise with all the necessary calculations, taking into account the maximum mobilization of on-farm reserves, the most rational use of fixed and working capital.
1.2. Compilation and submission of loan applications and quarterly cash plans to the higher organization and institutions of banks in a timely manner and participation in their consideration.
1.3. Participation in the preparation of a plan for the sale of products in monetary terms. Determination of the planned amount of balance sheet profit for the year and by quarters and profitability indicators.
1.4. Drawing up, together with the planning and economic department, planned calculations for the formation of economic incentive funds and participation in the preparation of estimates for their spending.
1.5. Determination of the planned amount of depreciation deductions divided into full restoration (renovation) of fixed assets and major repairs.
1.6. Participation in determining the need for own working capital by elements and calculation of working capital standards.
1.7. Drawing up a plan for financing centralized capital investments and a plan for financing the overhaul of fixed assets.
1.8. Drawing up plans for the distribution of balance sheet profit and depreciation.
1.9. Participation in the preparation of plans for financing research work on the basis of the envisaged scope of these works, as well as determining the sources of financing for plans for organizational and technical measures, taking into account the calculations of economic efficiency.
1.10. Planning the average annual cost of fixed production assets and fixed assets exempted from payment for funds.
1.11. Making settlements for filing claims with suppliers and contractors and for transferring export premiums.
1.12. Distribution of quarterly financial indicators by months.
1.13. Participation in the preparation of the VAT plan.
1.14. Bringing the indicators of the approved financial plan and the tasks arising from it, limits, norms and standards of working capital to the departments, services, workshops of the enterprise and systematic monitoring of their observance and implementation.
1.15. Drawing up operational financial plans for the coming month and for intra-month periods.
1.16. Drawing up operational plans for the sale of products in monetary terms and plans for profit.
1.17. Participation in the preparation of operational schedules for the shipment of marketable products.
1.18. Implementation of control over the delivery of inventory items in order to prevent the accumulation of excess stocks.
1.19. Ensuring the implementation of financial, credit and cash plans.
2. In the field of financial and operational work
2.1. Ensuring on time:
payments to the state budget - for turnover tax, for production assets and other payments;
interest payments on short-term and long-term loans;
contributions from own funds from profits, depreciation and other sources to finance centralized and non-centralized capital investments;
transfers of funds to special accounts (under the production development fund), etc.;
transfer of funds in the order of intradepartmental redistribution of profits; working capital, depreciation deductions, as well as funds for financing scientific research, development of new technology and other purposes provided for in the financial plan;
transfers of funds to centralized funds and reserves of a higher organization;
the issuance of wages to employees of the enterprise and the implementation of other cash transactions;
payment of invoices of suppliers and contractors for shipped material assets, services rendered and work performed in accordance with the concluded agreements;
payment of interest on credit on long-term and short-term bank loans.
2.2. Providing financing for the costs provided for by the plan.
2.3. Registration of requested loans in accordance with the current lending rules and ensuring the return of loans received in a timely manner.
2.4. Carrying out operations on the accounts of the association and the parent company in banking institutions.
2.5. Presentation to bank institutions of duly executed payment requests, other settlement documents for shipped products, services rendered and work performed; ensuring timely receipt of documents for the shipment of products, issuing invoices and taking measures to timely receive funds due from buyers.
2.6. Maintaining daily business records:
sales of products, profits from the sale of other financial indicators;
refusals of buyers to accept payment requests for shipped products, services rendered and work performed due to the reasons for refusals and taking appropriate measures on them;
fulfillment of other indicators of the financial plan.
2.7. Drawing up and submission to the management of the enterprise of information and certificates on the progress of the implementation of the main indicators of the financial plan and on the financial condition.
2.8. Drawing up and timely submission of the parent organization, financial authorities and institutions of banks of the established operational financial statements.
2.9. Implementation of measures that contribute to the acceleration of the turnover of funds in settlements.
2.10. Together with departments and services of the association:
consideration of claims and sanctions filed by buyers and customers, and development of proposals to eliminate the shortcomings that cause these claims;
Claims (together with the Legal Department) and enforcement of sanctions against buyers, suppliers and customers; taking measures (together with the legal department and the main accounting department) for the timely and complete collection of receivables from buyers, tenants and other debtors.
2.11. Implementation of the most appropriate forms of settlements with buyers and suppliers that contribute to the timeliness of payments, and ensuring compliance with the rules for conducting these settlements.
2.12. Receipt, storage, operational accounting and issuance of cash, securities and forms of strict reporting in accordance with the Regulations on the conduct of cash transactions.
2.13. Compliance with the limit of the balance of cash in the cash desks of the enterprise established by the relevant bank and ensuring the complete safety of banknotes.
3. In the field of control and analytical work
3.1. Implementation of control:
for the implementation of indicators of financial, cash and credit plans, as well as plans for profit and profitability;
for the state of shipment and sale of products;
for the use for the intended purpose of own and borrowed working capital in general for the association and for individual structural divisions, for which the heads of the relevant enterprises of the enterprise are responsible for compliance with the working capital standards;
to prevent the diversion by departments, services and workshops of working capital of the main activity for capital construction and overhaul;
for the timely consideration by the relevant departments, services and workshops of buyers' claims and reasons for refusing to pay payment requirements for shipped products and services rendered; compliance by departments, services and workshops with the established deadlines for checking the acceptance of payment requirements of suppliers, contractors and other organizations and their timely and proper execution in appropriate cases, complete or partial refusals to pay payment requirements in strict accordance with the bank instruction;
for the implementation of plans and estimates of income and expenses of housing and communal services and other similar services;
for compliance with the targeted use of non-centralized sources of financing for the costs of non-centralized state capital investments provided for in the plan;
for receiving cash in banking institutions for the payment of wages and other expenses strictly within the amounts due, determined on the basis of
established rules and cash plans approved by the enterprises of the association, and for the observance of cash discipline.
On all issues related to the implementation of these functions, the financial department makes its proposals to the management of the enterprise.
3.2. Together with the main accounting department and the capital construction department, check:
compliance of the cost of equipment under orders and concluded contracts with appropriations for these purposes, provided for at the expense of centralized and non-centralized sources of financing capital investments;
the correctness of the preparation, execution and approval of estimates, calculations of the payback of capital investments for the introduction of new technology and the expansion of the production of consumer goods, carried out at the expense of the production development fund and bank loans, as well as estimates for spending incentive funds and other funds for special purposes.
3.3. Implementation of a systematic analysis of accounting, statistical and operational reporting on issues related to the implementation of financial, cash and credit plans, compliance with financial and payment discipline; forecasting the results of economic and financial activities; improving the use of fixed assets and working capital; identification and mobilization of intra-industrial reserves and additional sources of financing.
3.4. Participation in the organization of work on the analysis of the production and economic activities of the association and the determination of the impact of this activity on financial performance. .
3.5. Participation in the consideration of cost estimates for production, for the development of new equipment, for future expenses, for the maintenance of management apparatus, for the maintenance of buildings, structures, clubs, parks, children's camps transferred to the free use of trade union organizations.
3.6. Participation, together with the planning and economic department, in the development and consideration of draft prices approved in accordance with the current legislation for new products manufactured by the enterprise, as well as tariffs for works and services performed by the enterprise.
3.7. Participation in the conclusion of business contracts and acceptance of financial conditions.
3.8. Participation in the work to improve the organization and planning of working capital and in the implementation of measures aimed at accelerating the turnover of working capital of the enterprise.
3.9. Participation in the development and implementation of measures to improve the internal cost accounting in the structural divisions of the enterprise.
V. The relationship of the financial department with other departments of the enterprise
1. With the planning and economic department and the main accounting department.
Receives: production plan according to the nomenclature for the year, quarter, month; production plan according to the nomenclature and volume of marketable products by workshops.
Represents: financial plan; reports on the implementation of the financial plan; copies of assignments to workshops and departments to reduce working capital stocks; daily information on the implementation of the implementation plan by the shops and the enterprise as a whole.
2. With logistics departments, external cooperation
Receives: conclusion on claims made by suppliers; reporting data on the movement of materials and their balances at the end of the month.
Represents: invoices for acceptance; information about materials in transit; information about unpaid invoices, indicating the reasons.
3. With technical departments
Receives: estimates and financial calculations for financing capital investments at the expense of bank loans for the introduction of new technology, for expanding the production of consumer goods; cost estimates approved by the management of the enterprise for research, development and other work and calculations of their effectiveness.
Represents: a plan for financing research and development work on the basis of approved estimates, as well as providing the necessary funds for floating organizational and technical measures; correctly compiled, executed and approved in the prescribed manner, estimated and estimated financial calculations for the costs of introducing new equipment, estimates for spending funds from special funds and special-purpose funds, checked together with the main accounting department.
4. With capital construction department
Receives: the planned volume, the structure of capital investments, the balance of material assets and the state of settlements in capital construction.
Represents: a plan for financing capital investments according to the state plan, drawn up jointly with the department of capital construction, taking into account the mobilization of internal resources in construction.
5. With sales department
Represents: notification of bank institutions about letters of credit issued by buyers and customers, information about buyers who have delayed payment of invoices or refused to accept them, as well as notifications about the application of banking sanctions to buyers and customers.
6. With legal department
Receives: the decision of the management on the transfer of funds based on the results of consideration of claims and lawsuits; notes on bank documents on the receipt of funds on considered and satisfied claims and claims; instructions for the listed state fees on arbitration claims.
Represents: completed claim materials and executed for filing claims with arbitration bodies; conclusions on claims and lawsuits in connection with refusals to pay bills, errors in their presentation, etc.; certificates on the transfer of funds in connection with the consideration of claims and arbitration claims; documents on the transfer of state duty; conclusions on contracts to establish the form of payment.
1. Require the divisions of the enterprise to submit materials (data from the analysis of economic activities of accounting, statistical and operational accounting, etc.) necessary for the implementation of work that is within the competence of the financial department.
2. Control the financial activities of the enterprise's divisions and give their leaders recommendations on the organization and conduct of financial work.
3. Based on the results of economic activity, make proposals to the management of the enterprise on the application of sanctions and incentives in relation to individual employees and divisions of the enterprise.
By authorization of the management of the enterprise, manage financial resources and sign (with the first signature) monetary, payment, settlement, credit and other financial documents, in compliance with current legislation, rules of contracts, instructions, as well as approved plans and estimates.
5. Represent the company in financial, credit and other organizations on financial matters.
6. Approval of all documents related to the financial activities of the enterprise (plans, estimates, reports, contracts, orders, instructions, etc.).
7. Instructions of the financial department, within the limits of the functions provided for by this Regulation, are mandatory for management and execution by the divisions of the enterprise.
VII. Responsibility
1. Full responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this Regulation to the department is borne by the head of the department.
2. The degree of responsibility of other employees is established by job descriptions.
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This Regulation on the Financial Department discloses the main functions and tasks of the financial department, as well as the rights and obligations of the financial department.
REGULATIONS ON THE FINANCIAL DEPARTMENT
(ABOUT FINANCIAL AND ECONOMIC DEPARTMENT)
1. General Provisions
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1.1. This Regulation on the Financial Department (hereinafter referred to as the Department) of the Financial Department (hereinafter referred to as the Department) is an internal document of the Company that determines the legal status, tasks and functions, structure and formation procedure, rights and responsibilities of the Financial Department.
1.2. The Financial Department is a structural subdivision of the Department and reports to the Head of the Financial Department, as well as the Financial Director of the Company in accordance with the organizational structure of the Company and the order of the General Director of the Company on the distribution of powers and responsibilities.
1.3. The Finance Department in its activities is guided by the legislation of the Russian Federation, the Charter of the Company, decisions of the Board of Directors of the Company, internal documents of the Company, instructions of the Head of the Financial Department, Financial Director and these Regulations.
1.4. The Financial Department interacts with the structural divisions of the Company in the manner determined by the internal documents of the Company.
2. Main tasks of the Finance Department
2.1. Implementation of the financial strategy and financial policy of the Company;
2.2. Organization of the financial activities of the Company for the purpose of efficient use of financial resources;
2.3. Development of forecasts for the economic development of the Company and participation in the formation of key performance indicators.
2.4. Participation in the development of business plans, drawing up long-term and current financial plans and budgets of the Company and operational control of their implementation;
2.5. Providing the necessary financial operational, regular and analytical information to internal and external users;
2.6. Comprehensive economic and financial analysis of the Company's activities, development of measures to improve the efficiency of financial management, reduce financial risks and increase the profitability of the Company;
2.7. Control over compliance with financial discipline, timely and complete fulfillment of contractual obligations, expenses and income;
2.8. Interaction with counterparties and financial institutions within the competence.
3. Main Functions of the Finance Department
1.2 The department reports directly to the chief accountant.
1.3 The department is headed by the head of the sector, appointed to the position by the director on the proposal of the chief accountant.
1.4 Employees of the sector are appointed to positions and dismissed from positions by the order of the director on the proposal of the chief accountant.
1.5 In its activities, the sector, within its powers, is guided by:
- The charter of the institution
- By this provision
- Legislation of the Russian Federation and the Nizhny Novgorod region, other regulations, instructions and guidelines
- Tasks
2.1 The financial and economic department provides the following tasks:
2.1.1 Organization of the financial activities of the institution with the aim of the most efficient use of all types of resources.
2.1.2 Implementation of a unified policy of the institution in the field of finance.
2.1.3 Control over the use of working capital of the institution.
2.1.4 Analysis of the financial and economic condition of the institution.
2.1.5 Development of accounting policies.
2.1.6 Management of working capital, accounts payable and receivable.
2.1.7 Ensuring the timeliness of tax payments to the budget, settlements with suppliers.
2.1.8 Creation of conditions for the effective use of fixed assets, labor and financial resources of the institution.
- Functions
3.1 The following functions are assigned to the financial and economic department:
3.1.1 Organization of budgetary accounting in accordance with the RF BC and the law on accounting.
3.1.2 Formation of accounting policy
3.1.3 Management of the institution's assets, determination of their optimal structure, preparation of proposals for the replacement and liquidation of assets.
3.1.4 Participation in the determination of financial conditions when concluding business contracts
3.1.5 Drafting of long-term and current financial plans with all necessary calculations attached.
3.1.6 Organization of work for the correct and economical spending of funds in accordance with the allocated appropriations and their intended purpose according to the approved cost estimates for the maintenance of the USZN, for the provision of social support measures and Institutions.
3.1.7 Analysis of the production, economic and financial activities of the institution, forecasting the results of the financial and economic activities of the institution.
3.1.8 Ensuring timely payment of wages to employees of the institution.
3.1.9 Registration of financial settlement and banking operations within the established time limits, including the submission of applications for cash flow and other settlement documents to the treasury.
3.1.10 Maintaining operational records of financial and settlement transactions.
3.1.11 Organization of work on the transfer of payments and contributions for taxes and fees.
3.1.12 Drawing up and submission to the tax authorities of reporting on the financial and economic activities of the institution.
3.1.13 Participation in the development of proposals aimed at ensuring solvency.
3.1.14 Implementation of measures to strengthen financial discipline in the institution.
3.1.15 Control over the timely and correct execution of documents and the legality of transactions.
3.1.16 Ensuring the reliability of financial information.
3.1.17 Compilation and submission to the director of the institution:
- information about the receipt of funds;
- progress reports on financial plans;
- information about the financial condition of the institution.
3.1.18 Control of:
- efficient use of funds;
- observance of cash discipline.
3.1.19 Providing departments of the institution with guidance materials related to the financial activities of the institution.
3.1.20 Consideration of appeals and letters from citizens and legal entities on issues within the competence of the financial and economic sector
3.1.21 Ensuring the protection of information resources (own and received from other organizations) containing restricted access information.
3.1.22 Participation within its competence in the consideration of issues related to the reorganization and liquidation of the institution.
3.1.23 Carries out work on reporting to management and higher authorities.
- Rights
4.1 The financial and economic department has the right to:
4.1.1 Independently make decisions on the sequence of various works, the allocation of priorities in matters relating to the organization and accounting.
4.1.2 Independently sign documents within their competence.
4.1.3 Request and receive in the prescribed manner from institutions and organizations the documents necessary to resolve issues within its competence.
4.1.4 Submit proposals to the Director of USZN to improve the work of financial activities.
4.1.5 Participate in the discussion of the preparation of draft documents related to financial activities.
5. Responsibility
5.1. Responsibility for the proper and timely performance by the Department of the functions provided for by this regulation lies with the chief accountant.
5.2. The department is responsible for:
5.2.1. Non-fulfillment or poor-quality fulfillment of assigned functions and tasks.
5.2.2. Disclosure of confidential information.
5.2.3. Non-observance of the safety of official documents, office equipment and PC programs.
5.2.4. Failure to comply with the norms of labor discipline, labor protection requirements, internal labor regulations.
5.2.5. Failure to use, where necessary, the rights granted.
5.2.6. For improper implementation of federal and regional legislation, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, the government of the Nizhny Novgorod Region, orders and guidelines of the Ministry of Social Policy of the Nizhny Novgorod Region.
5.2.7. Causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Russian Federation.
5.2.8. Safety of financial documents.
5.3. For distortion of reporting, untimely, poor-quality execution of documents, the head of the sector, employees of the sector bear administrative, material and criminal liability established by law.
- Relationships
In order to perform the functions and exercise the rights provided for by this regulation, the financial and economic department interacts with employees of the Office, with employees of the Ministry of Social Policy of the Nizhny Novgorod Region, with local governments of the region and their structural divisions, public organizations and formations, other non-profit organizations, as well as other organizations and institutions within their competence.
POSITION O FINANCIAL- ECONOMIC SERVICEENTERPRISES And OFFICIALS INSTRUCTIONS LEADINGFOR SPECIALISTS SERVICES(ON THE EXAMPLE COMMERCIAL- PRODUCTION HOLDING)
POSITIONO FINANCIAL- ECONOMIC SERVICE
2.3.4. Determines the need for cash, spends savings
technical and financial expertise of projects and proposals, as well as their calculation
efficiency (drafting business plans).
2.3.5. Conducts a justification of the permissible level of selling prices for
induction (goods, services), as well as justification of costs at a given level
profitability.
2.3.6. Organizes and develops optimal document flow schemes,
establishes the deadlines for submission and forms of internal documents.
2.2.7. Supervises the maintenance of accounting, financial, tax and
investment accounting, preparation of accounting, financial, tax and
statistical reporting.
2.2.8. Conducts current and operational accounting of financial and economic
state of the enterprise and its structural divisions in real mode
time.
2.2.9. Provides the management of the enterprise with all necessary planned
(forecast) and actual (analytical) information in real mode
nogo time.
3. RIGHTS, RESPONSIBILITIES And RESPONSIBILITY
3.1. Deputy General Director for Economics and Finance has
right:
3.1.1. Control and direct the activities of the enterprise and its structure
tour divisions in matters of expedient and economical use
niya of material and financial resources.
3.1.2. Obtain all necessary information from structural subdivisions
for planning, budgeting and financial analysis
in the economic activity of the enterprise.
3.1.3. Give instructions and issue orders within the framework of the
his duties.
3.2. The Deputy General Director for Economics and Finance is obliged to:
3.2.1. Require unconditional
and timely implementation of the consolidated budget, set indicators
profitability and turnover of working capital.
3.2.2. Develop methodological provisions, norms, standards, instructions
tions, workflow schemes and standards of internal documents in order to
fixing the financial and economic condition of the enterprise.
3.2.3. Control the structure of assets, capital, financial stability
capacity, solvency and liquidity of the enterprise.
3.3. Deputy General Director for Economics and Finance
responsibility for:
3.3.1. Providing the management of the enterprise no later than the 25th day of each
month of the consolidated budget for the next planning month, including the plan for
profit and financial plan.
3.3.2. Providing the management of the enterprise no later than the 5th day of each
month of execution of the consolidated budget for the past reporting month, including
income statement and cash flow statement.
3.3.3. Operational support of the enterprise management of the entire analytical
information about the current financial and economic condition of the enterprise.
3.3.4. Methodological guidance and the state of accounting, financial
th, tax, management and investment accounting.
3.3.5. Development of standards for waybills, transport and customs races
which debt).
"APPROVED General director
«____ » ___________
OFFICIAL INSTRUCTIONSMAIN TO ACCOUNTANT
JSC «
1. GENERAL REGULATIONS
2.2. The head of the financial department performs the following tasks and functions
tions:
2.2.1. Carries out financial planning, draws up a budget for the movement
cash flow, determines cash gaps and the need for borrowed
means.
2.2.2. In order to avoid current cash gaps and deficits in payment
funds sets the order of payments, controls the receipt and distribution
the flow of funds is deployed in time.
2.2.3. Develops measures to attract a loan in a timely manner
nyh funds.
2.2.4. Ensures timely repayment of the company's debts
before the budget, extra-budgetary funds, as well as employees and shares
the frame of the enterprise.
2.2.5. Controls the actual turnover of funds and
accepts deviations from the normative value.
2.2.6. Provides management of the enterprise throughout the planned, actual
and analytical information necessary for the adoption of managerial
solutions.
3. RIGHTS, RESPONSIBILITIES And RESPONSIBILITY
3.1. The head of the financial department has the right to:
3.3.1. Approval of contracts, payment and settlement and monetary documents,
associated with the expenditure of own and borrowed funds.
3.3.3. Control the work of services and departments within the approved
budgets of cash flow and established deadlines for their receipt
leniya and spending.
3.2. The head of the financial department is responsible for:
3.2.1. Control cash receipts and expenditures
returned in time for the enterprise as a whole, its structural unit
holes and objects.
3.2.2. In order to avoid cash gaps and deficits in the whole enterprise
ability to timely determine the need for borrowed funds, as well as the source
nicknames of their receipt.
3.2.3. Comply with the cash turnover ratio and create
necessary insurance reserves.
3.3. The head of the finance department is responsible for:
3.3.1. Timely provision of a plan to the management of the enterprise and from
cash flow statement.
3.3.2. Fulfillment of the financial budget, including payments from the contractor
mi, suppliers and buyers, payment of wages and transfer
tax and non-tax payments.
3.3.3. Operational support of the management of the enterprise of the entire analytical
some information about the current financial and economic state of the enterprise
tiya.
"APPROVED General director
«_____ » _______________
OFFICIAL INSTRUCTIONSCHIEF ANALYTICAL DEPARTMENT
JSC « ____________________________ _ »
1. GENERAL REGULATIONS
1.1. A person is appointed to the position of head of the analytical department,
having a higher economic or financial education and work experience
at least 5 years.
1.2. Appointment and dismissal of the head of the analytical department
conducted by order of the General Director in the prescribed manner.
1.3. The head of the analytical department reports to the deputy general
Deputy Director for Economics and Finance.
1.4. The head of the analytical department in his work is guided by the
current legislation, orders of the General Director and orders
by the Deputy General Director for Economics and Finance, and
also the regulation on the financial and economic service and this instruction
tion.
1.5. The system of remuneration of the head of the analytical department is established
is in the contract.
2. TASKS And FUNCTIONS
2.1. The main task of the head of the analytical department is
operational accounting of the financial and economic condition of the enterprise, its
structural divisions and individual business units in real mode
time based on the preparation of forms of internal management reporting,
analysis of current liquidity and financial stability, internal
early audit, setting profitability standards (sales, assets and
equity) and inventory turnover, accounts receivable and creditor
debt, calculation of business plans.
2.2. The head of the analytical department performs the following tasks and functions
shares:
2.2.1. Carries out the development of standards of internal documents - plan
new and reporting, including forms of internal reporting, analysis and audit
ta, workflow schemes, regulations, deadlines and sequence of motion
documents.
2.2.2. Conducts current and operational accounting in real time
financial and economic condition of the enterprise on the basis of accounting
data. For this, internal reporting documents, analysis and
audit for any period of time. (from the beginning of the month, quarter, year) throughout
enterprise and for any structural unit or object.
2.2.3..gif" height="81">Monthly and quarterly based on planning and reporting data
analyzes the financial and economic condition of the enterprise, makes
provisions to improve financial stability and economic growth.
2.2.4. Establishes profitability ratios (sales, assets and
equity), as well as inventory turnover, accounts receivable and credit
trade debt for each object or project.
2.2.5. Determines the duration of the financial cycle, security
enterprises with their own working capital.
2.2.6. Draws up a balance sheet of own cash flow and determine
divides them into surplus or deficit.
2.2.7. Develops provisions on basic and additional payment for labor
Yes, for each structural unit and object.
2.2.8. Provides the management of the enterprise with all the necessary analytics
information for the purpose of making managerial decisions.
3. RIGHTS, RESPONSIBILITIES And RESPONSIBILITY
3.1. The head of the analytical department has the right to:
3.1.1. Participate in the development of budgets, setting performance indicators
activity for each division or object separately, as well as in
conducting an analysis of actual data.
3.1.2 Define policies that lead to increased efficiency in the use of
the formation of material and financial resources, the management of the working capital
scrap and solvency.
3.1.3. Inform the heads of structural divisions and facilities
on the amount of additional remuneration based on the results of work in the reporting
period.
3.2. The head of the analytical department is responsible for:
3.2.1. Develop standards for internal company documents, document schemes
mental circulation, methodological provisions, standards and instructions for increasing
shenii financial stability of the enterprise.
3.2.2. Prepare monthly and quarterly analytical reports on
financial and economic condition of the enterprise.
3.2.3. Conduct an internal audit of financial and economic activities
these enterprises, evaluate investment projects, as well as schemes
minimization of costs, taxation and movement of financial resources.
3.3. The head of the analytical department is responsible for:
3.3.1. Prompt processing and timely presentation to management
enterprises of planned, current and analytical information on financial and
economic condition of the enterprise.
3.3.2. Development of standards for waybills, transport and customs races
moves, profitability indicators (sales, assets and equity
la) and turnover of working capital (stocks, receivables and creditors
which debt).
3.3.3. Objectivity of the calculation of the main and additional parts of the payment
labor for each structural unit and object.
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INPUT And WEEKEND DOCUMENTS
FINANCIAL- ECONOMIC SERVICES
JSC « ______________________________ »
Sender | Document's name | Recipient |
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Structural divisions, facilities, management company | Operating and financial budget | PEO, FO, JSC |
||
Report on the execution of the operating and financial budget | ||||
Consolidated operating budget | Deputy State Duma (FES) ■ |
|||
Report on the execution of the consolidated operating budget | ||||
Consolidated financial budget | Deputy State Duma (FES) |
|||
Report on the execution of the consolidated financial budget | ||||
Analysis of financial-eq. state of the enterprise for the planned period | Deputy State Duma (FES) |
|||
Analysis of financial-eq. state of the enterprise for the reporting period | ||||
Deputy State Duma (FES) | Refinement, agreement, change | |||
Deputy State Duma (FES) | Consolidated core budget | |||
Report on the implementation of the consolidated core budget | ||||
Statement | Board of Directors |
|||
Current accounting information | Daily | PEO, FO, JSC |
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PEO, FO, JSC | Current reporting on fin.-eq. the state of the enterprise, the execution of budgets, the deviation of actual indicators from planned | Daily | State Duma, Deputy State Duma, heads of structural divisions and facilities |
1.
Abryutina M)S,
,
Transition from financial balance sheets
owls primary*level to distribution operations in the system of national accounts
tov: Tutorial.- M.: Goskomstat of Russia, 1995.
2.
,
From accounting to the system of national accounts
tov // Questions statistics. - 1997. - No. 8.
3.
Abryutina
M.S. Economic accounting and analysis of enterprises activity // Vop
dew statistics.- 2000. - No. I.
4.
Abryutina
M.S. Express analysis of financial statements : Methodology. Practice
cues recommendations// Library of the journal "Consultant Accountant". Issue. 2. - M.: Case
and Service, 1999.
5.
Abryutina
M.S. Economic Analysis of Trading Activity: Study Guide,
- M.: Delo and Service, 2000.
6.
,
The financial analysis. - 2nd ed., revised. and additional -
M.-Novosibirsk: Delo i Service Publishing House: Sibirskoe Publishing House co announcement”, 1999.
7.
Analysis of the financial stability of the firm and procedures related to
bankruptcy. - M.: Os-89, 1996.
8.
C. Improving the regulation on accounting and reporting and
Chart of accounts // Accounting. - 1995. - No. 4.
9.
Analysis and management of the financial stability of the enterprise: Textbook
but a practical guide. - M.: Business and Service, 2002.
10.
Equity growth, financial leverage and means of payment
enterprise // Financial management. - 2002. - No. 2.
11.
Reunification of various reporting forms based on unified
balance // Financial management. - 2002. - No. 4.
12.
Assessment of the solvency of the enterprise for the period // Financial
management - No. 6; 2003. - No. 1.
13. AT, Accounting for the internal structure of capital // Financial management. -
2003. - № 2.
14.
Fundamentals of the financial stability of the enterprise // Financial me
management. - 2003. - No. 4.
15.
Modeling the financial stability of an enterprise // Finanso
management. - 2003. - No. 5.
16. ,
Comprehensive analysis of financial statements. -
4th ed., revised. and additional - M.: Business and Service, 2001.
18. The financial analysis. -M.: Finance and statistics, 1998.
19.
Analysis of the financial condition and investment attractiveness
joint-stock companies in industry, construction and trade. - M.: AO
"DIS": MV-Center, 1994.
20.
The financial condition of the enterprise. Assessment methods. - M.: Delo
and Service, 1997.
21.
Financial management: Textbook. - 2nd ed., add. and
revised- M.: Business and Service, 2001.
22. International accounting GAAP and IAS / Comp. . - M.:
Case and Service, 1998. (Accountant's Handbook from A to Z).
23. National accounts of Russia in 1989-1995: Statistical compendium / Pred.
ed. collegium V. L. Sokolin. - M.: Goskomstat of Russia, 1997.
24.
,
Financial Accounting: Textbook in 2 parts. - M.:
FBK-Press, 1998.
25. Rayet
E. Accounting and reporting without problems / Per. from English. - M.:
INFRA-M, 1997.
1. General Provisions.
2. Goals and objectives of the Financial Service.
3. Organizational structure of the Financial Service.
4. Functions of the Financial Service.
5. Rights of the Financial Service.
6. Interaction with other divisions.
7. Responsibility of the financial service.
- General provisions.
1.2. The direct management of the FS is carried out by the Deputy Director of the Criminal Code.
1.3. In its activities, the FS is guided by the current legislation and regulations of the Russian Federation, the Charter of the Company, the rules, procedures and standards established by the Company, these Regulations.
1.4. The Regulations on the FS are developed in accordance with the "Regulations on Document Management".
1.5. The FS has the right to act on behalf of the Company and represent its interests, within its competence.
- Goals and objectives of the Financial Service.
2.1. FS is created for the purpose of:
2.1.1. Timely and full financing of the company's core activities .
2.1.2. Business financial analytics.
2.1.3. Providing reporting to fiscal authorities.
2.2. FS tasks.
2.2.1. Financial planning.
2.2.2. Accounting and reporting.
2.2.3. Tax optimization.
2.2.4. Project and summary financial analytics (management accounting).
2.2.5. Attraction of borrowed funds and placement of free funds.
2.2.6. Settlement and cash services.
- Organizational structure of the financial service.
3.1. The organizational structure of the FS consists of the following departments.
3.1.1. Financial and analytical department.
3.1.2. Accounting (Departments equipping catering and trade facilities).
3.1.3. Financial Service of the Service Department.
3.2. The FS is headed by the financial director of the Group of Companies.
3.3. Organizational structure diagram.
- Functions of the financial service.
4.1. In the field of financial planning :
4.1.1. Long-term planning (1-1.5 years)
4.1.2. Medium-term planning (1-2 months),
4.1.3. Current planning (maintaining a consolidated cash flow, tracking receipts, maintaining a financial calendar)
4.2. In the field of accounting and reporting
4.2.1. Maintaining and submitting financial statements to the tax authorities
4.2.2. Opening / closing bank accounts
4.2.3. Registration and deregistration with tax authorities and funds of legal entities owned by the Company
4.3. In the field of settlement and cash services
4.3.1. Making payments
4.3.2. Accounting and disbursement of cash
4.3.3. Service maintenance (cash service on transactions, issuance of certificates, payment of bills, etc.)
4.4. In the field of tax optimization
4.4.1. Registration and payment of the necessary systems of contracts with the participation of legal entities of the Company to optimize taxation (based on standard ones)
4.4.2. Creation of tax optimization schemes
4.5. In the field of project analytics and accounting
4.5.1. Project efficiency analysis
4.5.2. current management accounting
4.5.3. Construction of consolidated financial reports
4.6. In the area of raising borrowed funds
4.6.1. Covering cash gaps.
- The rights of the financial service.
5.1. Require the heads of the Company's divisions to take measures to improve the efficiency of the use of the enterprise's funds, the safety of the enterprise's property.
5.2. Approval of contracts, performance of work or provision of services, acts of reconciliation with various counterparties.
5.3. Effectively manage the company's cash.
5.4. Engage in ongoing tax optimization.
5.5. Receive from all structural divisions of the Company materials, data necessary to perform the assigned functions.
5.6. On behalf of the management, represent the enterprise in any organizations on issues related to the competence of the Division.
- Interaction with other departments.
With whom | About what | Periodicity |
Deputy director of the UK | Gets: Orders, directives Operational tasks Provides: ¾ Financial plans ¾ Other documents | Constantly Monthly Monthly On request |
All structural divisions | Gets: – Cost budgets by department – Advance notification of the need to receive large amounts – A report on the amount spent Provides: - Cash – Efficiency calculation projects – Necessary financial advice | Monthly As it arises Weekly Within 3 working days after the payment As necessary, within the approved limits or as agreed by the Deputy Director of the Management Company On demand On demand |
Department of Logistics, Equipment of Catering and Trade Facilities | Gets: – Information (planned and actual) on the occurrence / repayment of financial liabilities and the movement of assets Provides: – Documentation for work | Weekly On demand |
- Responsibility of the financial service.
7.1. In relation to its work, the FS is generally responsible for its timely implementation, for not exceeding and saving planned costs, as well as for maintaining the quality level established for the results of work.
7.2. Full responsibility for the quality and timeliness of the tasks and functions assigned by this regulation to the department is borne by the financial director.
7.3. The degree of responsibility of other employees is established by job descriptions.
