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

Consider the implementation aspects of 1C: Trade Management 8 (hereinafter - 1C: UT 8).

Initially, the budgeting business processes look like this:

• the annual budget is drawn up and approved, the data of which are maintained according to plan and fact in the program excel;
• daily information about received invoices for payment is downloaded from the accounting department, for which a register is compiled;
• the register, after checking the financial service, is submitted to the treasury, and according to the data of the financial service, the treasury makes payments according to the approved data.

The complexity of this process is related to the number of transactions and invoices, so working with data in the program excel is a rather tedious task. In this regard, in many companies there is a need to automate the budget process and switch to software. Currently, the most inexpensive is the transition to 1C: UT 8 (there are two blocks- UPP and UT).

Key element 1C: Budgeting is financial planning, which includes process management:

• creation of monetary resources;
• distribution of monetary resources;
• use of financial resources.

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

The result of budgeting is a set of coordinated financial plans:

• income and expenditure budget (BDR);
• cash flow budget (BDDS);
• forecast balance;
• working budgets for separate divisions and separate types of activity of the enterprise.

Methodology creating a list of indicators for analysis and budget items are unique for each enterprise. Budgets are drawn up both for several months and for longer periods of time (in the case of strategic planning).

Thus, it can be concluded that 1C: Budgeting is:

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

2) economic forecast;

3) the basis for making decisions on the development of the enterprise;

4) control of results of activity of the enterprise.

The configuration implements the following functions:

• planning the movement of the company's financial resources for any period in the context of time periods, projects, nomenclature, divisions, contractors, etc.;
• monitoring the actual activities of the enterprise in the same sections in which planning was carried out;
• the financial analysis;
• financial planning for various scenarios;
• formation of current budgets on the basis of strategic ones and with correction for the actual execution of the budget in the completed period;
• compilation of consolidated reports based on monitoring results;
• monitoring the compliance of applications for spending funds with the work plan for the period;
• analysis of the availability of funds;
• analysis of deviations of planned and actual data.

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

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

Before proceeding with the implementation of budgeting in 1C: UT 8, it is necessary to carry out the following preparatory work:

1) development of a reference book of correspondences with article 1C: Accounting and budgets by the financial department;

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

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

As an illustrative example, below are reference books on the correspondence of budget items and articles 1C: UT 8 and a work plan for the implementation of budgeting in 1C: UT 8 (Enterprise Accounting) (Table 1, 2, respectively).

Table 1. Directory of correspondence between budget items and items 1C: UT 8
	Budget item	Budget sub-item	Article 1C: UT 8	Compliance code
	Communal payments		Utility expenses (warehouse, office)
	Office expenses	Stationery consumables	Household expenses and stationery
	other expenses	Connection ( IT)	Telecommunication services
	other expenses	Packaging materials	Container (packaging)
	other expenses	Maintenance of equipment ( IT)	Maintenance of warehouse equipment

Table 2. Work plan for the implementation of budgeting in 1C: UT 8 (Enterprise accounting)
No. p / p	the date	Indicator	Execution status	Comments IT	Executor	Financiers' comments
		Creating a Plan Load Format			financier
		Checking the plan for 2012 in the control of budget execution (hereinafter referred to as CIB) in 1C: UT 8 for the personnel management department			financiers
		Prepare for entry into the CIB, enter and check the 2012 plan for: department IT; warehouse; one (any) store. Report found errors IT			financiers
		During testing - checking the correctness of filling in cost items by contractors in applications for spending funds in the context of a particular unit			IT, financiers
		Enter (automatically from 1C: UT 8) into the CIB and check the actual data on payments according to applications and the register in one banking day. Report found errors IT			financiers
		Enter (automatically from 1C: UT 8) into the CIB and check the actual data on cash payments of expenses (cash transactions)
		Develop and provide report forms in 1C: UT 8 to analyze plan deviations, by years, etc.			IT- testing and problem setting
		Prepare for entry into the CIB, enter and check the 2012 plan for all departments, except IT and HR department			financiers
		Testing plan adjustments for budget items			IT- development; financiers - testing
		Entering and checking in the CIB actual data on payments for five banking days (separately for each day)			financiers
		Prepare, submit, check the plan for 2013 in the CIB			financiers
		Preparation of instructions for working with the CIB for the user
		Elimination of program shortcomings identified during the audit on all points of the plan

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

As an example, consider the figure "Application for payment", which indicates the cost item.

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

The description of the business process will allow you to write a regulation on maintaining budgeting in the program, as well as instructions for users. An example of a regulation is shown below.

Description of the business process "Budget management in 1C: UT 8"

Departments and positions of employees involved in the process:

• head of the financial department;
• Chief Accountant;
• Financial Controller;
• cost item initiator;
• database operator;
• department heads.

Description of the business process:

1. The financial department, represented by the financial controller, prepares a guide with codes for budgeting and sends formats with codes for cost items to heads of departments (Table 3).

Table 3. Budget code guide
Expense code	Article	The Department
	Business trips	The Department IT
	Telecommunication services	The Department IT

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

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

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

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

Summing up the results of the implementation of the 1C: UT 8 program in the company, we can highlight the tasks that are solved when switching to this program: planning and control of budgets for projects and departments.

The financial department of the organization in its work can operate multiple budgets, For example:

• budget of orders for construction and installation works (hereinafter referred to as construction and installation works);
• construction and installation budget;
• materials cost budget;
• the budget for the cost of wages of production workers;
• budget for management expenses;
• supply and demand budget;
• budget for organizing and servicing the business;
• budget for capital investments and investments, etc.

To enter planned data on budgets into the system, a document is used. "Budget plan". The task of a set of control constraints that allow you to control the process of planning and budget execution is performed by means of a document "Budget limit plan". With this document, you can:

• set limits on costs for the facility in accordance with the approved estimate;
• determine target indicators that characterize the financial result for the object or for the center of financial responsibility;
• set both upper and lower bounds for any budget item, taking into account the analytical measurements used for this item, etc.

Summary budgeting data by item is presented in "Budget Report". To view and analyze the execution of budgeting limits when forming budgets, you can use "Report on limits". The report is designed to view and analyze two versions at the same time. "Comparison of budget versions".

The financial analysis

Using budget planning tools and tools for analyzing budget indicators, the specialists of the financial department can correctly predict the main indicators of the organization, prevent losses and assess risks. Financial reports, unlike accounting ones, are more understandable to management and, in the absence of a financial director in the organization, greatly simplify the work of the chief accountant in providing the necessary information to the head.

A report is intended for the formation of consolidated analytical reports and the calculation of analytical indicators of both planned and actual results of the organization's activities. "The financial analysis".

This report allows you to analyze the balance sheet with aggregated data grouped by the degree of liquidity (assets) and the degree of urgency of payment (liabilities), calculate financial analytical ratios based on balance sheet indicators that reflect the financial stability, as well as the liquidity and solvency of the organization. Using this report, you can also analyze the indicators that characterize the efficiency of the construction organization in several areas: the efficiency of the use of fixed production assets; material resources; labor resources.

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

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

For an enlarged comparative analysis of data on the planned and actual volume of costs for construction objects, a report is used "Comparison of indicators for construction projects". Comparison of data in the report is performed in the context of cost items.

Thus, when implementing a multifunctional solution 1C: Construction Contractor 4.0. Financial management construction companies receive in one package not only accounting and tax accounting mechanisms, but also powerful financial analysis tools, budgeting and cash flow management tools.

Conclusion

The process of introducing budgeting into the 1C: UT 8 program is quite laborious and requires the following:

1) regular testing of actual data when entering into the budget;

2) setting technical specifications for programmers in order to eliminate programming errors when loading planned and actual data;

3) the financial control service - to ensure the correct filling of cost items in accordance with the accepted codes;

4) a clear description of the business processes and financial structure of the company in order to switch to a software product;

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

A. Semenova, financial manager of MFT-line

Budgeting in 1C Manufacturing Enterprise Management (UPP) is very simple.
And very difficult.

The purpose of the enterprise is to make a profit. Whether there will be profit or not - it is necessary to understand not after, but before the start of work. So, it is necessary to make a forecast, to plan this profit.

How to plan - plan income, expenses, cash. Moreover, at first it was enlarged, then in great detail, for all types of income and for each cost for any day. And then, this profit must be achieved. This forecast must be tracked in fact and corrected, not just arithmetically, but by making managerial decisions in order to make these adjustments were real and the profit was provided for any development of events in the future. Forewarned means protected.

This is what the tool that is in SCP is intended for - budgeting.

What is it in general such, subsystem of budgeting?
This is the most important thing in UPP. It is budgeting that makes it possible to manage an enterprise, make forecasts, and compare options for the development of events.
Everything else only registers the events that have already taken place.
Well, the planning subsystem, of course, also predicts something, but it does not give a total, integral assessment, it does not make it possible to manage profits.
And budgeting gives this integral assessment, in the form of a balance sheet, in the form of a profit and loss statement, in the form of an income and expenditure budget, a cash flow budget, and indeed any budgets, in the form of profitability indicators, liquidity and other indicators of financial analysis.
This is clear to any financial director.
Moreover, this integral assessment can be not only in one version, like the balance sheet - for registered business transactions, but in any number of options.
What options may be of interest to management?
For example, you can generate a balance sheet and other budgeting reports:

taking into account those events that may occur in the current year with the most favorable development of events;

taking into account those events that may occur in the current year with the most unfavorable development of events;

taking into account those events that may occur in the current year with different probabilities;

1. all these options can be formed using different rules, both accounting and tax, and management accounting.

In addition, budgeting has its own fact.

This fact can automatically coincide with the entered business transactions, and can then be corrected directly in budgeting, if necessary.

Based on this fact of budgeting, it is also possible to form all balances and budgets. Moreover, it is not easy to form it after the fact, but taking into account the forecast income and expenses until the end of the reporting or control period, because, for example, many acts on services performed or received are reflected on the last day of the month, so that the formation of a balance sheet without taking this into account distorts information and doesn't make sense.

In general, we will get as many balance sheets, budgets, options for financial analysis of the enterprise's activities as the management needs to make the most informed decisions.
There is even an automatically generated conclusion about the profitability, liquidity and financial stability of the enterprise for each of the options.

All these options can be printed, compared, and considered.

Budgeting realizes the dream of the CFO - a daily automatically generated balance sheet with a profit and loss statement, as well as a cash flow budget with a breakdown by day to control cash and bank gaps. We no longer wait for something to happen and then, looking back, just register it. No, we are actively intervening in events. After all, we have already seen what can happen.

So, it is necessary to make sure that there are no negative results, and not to wait for them.

The ability to turn a forecast option into a combination of a fact that has already occurred on the current date is also very important, with a forecast that can still happen in the future, moreover, the forecast can be made taking into account planned events that have not been executed before the current date - the program itself will identify and transfer them on the current or future date.

In general, budgeting is a management tool for making managerial decisions.

And how is this subsystem arranged in SCP? Will not such a number of options spoil the data of other subsystems already registered in the program?

No, the developers of the soft starter took care of security. You don't have to be afraid of jetting - he doesn't know how to spoil the entered information.
Budgeting is such an add-on that only looks at the information of all other SCP subsystems, and it also knows how to look at its own options.
This is just a set of reports. Well, as a last resort, the report will form not so. Although, after all, if it is not formed in such a way, it is possible to make the wrong managerial decision.

But in order for everything to be as it should, the one who introduces SCP should work well.
Budgeting should be set up so that everything is as simple as possible for management. The management should receive a ready-made subsystem in which nothing will be configured.

And this is exactly what is difficult. It is not difficult for the management, but for the one who implements this subsystem.
After all, he must think not only as a programmer - implementer, but also as a financial director, chief accountant, head of an enterprise. Or very well understand them all.

So good as not to require a technical task at all.
Well, they can't give it. Although they know their work very well, but, SCP is too big a program to understand the interaction of subsystems for a non-technical specialist.
In addition, their tasks are completely different - they need to manage, and not deal with the program for months.

The fact is that the budgeting subsystem in SCP is a subsystem with settings that are not even so technically complex as in terms of the requirements for the skill level of the one who sets up the budgeting. Knowledge should be in the field of economics, accounting, tax accounting, management accounting, legislation, as well as, necessarily, an integral understanding of the interaction of all subsystems of SCP.
Moreover, you need to know everything not just superficially, but on a serious level.

For example, all types of accounting must be known to the level of fluency in postings.
After all, the balance sheet is initially empty in budgeting, it must be made from the postings of budgeting items.
Moreover, the chart of accounts is similar to the international one. Consider whether you can freely convert balances across different charts of accounts.

In general, who is poorly prepared - first study all this.
Yes, and you also need to know programming at the request level (budgeting is a set of reports, and reports are requests), and the code in the debugger will periodically have to be analyzed.
Here to deal with the program - for this we are needed.

The best solution - budgeting should be dealt with by someone who has experience not only in programming and implementation, but also experience in working as a chief accountant, financial director, head of an enterprise.
Or the appropriate command.

If you are interested in automating budgeting, implementing treasury or IFRS accounting, check out our.

The goal of any company or enterprise is almost always the receipt of income (profit). And the main task that arises in this case is the understanding of whether there will be a profit or not. Moreover, it is necessary to understand this before the start of work, and not how - after. To do this, forecasts are made, profit planning is carried out.

The profit itself is planned as follows: forthcoming expenses, incomes, financial resources are determined. All this is done at first on an enlarged scale, then in more detail. After that, the forecasts are constantly monitored and, if necessary, adjusted. For effective adjustment and management of budgets, a tool such as SCP 8 is indispensable.

Subsystem of budgeting

The budgeting subsystem is perhaps the most interesting thing in addition to production accounting. Budgeting allows you to achieve the following results:

• effective management of an enterprise or company;
• making reliable forecasts;
• comparative analysis of various scenarios;
• exercising effective control over costs, revenues and financial results;
• creation in the company of a single system that performs medium-term planning.

We will not deny the obvious - the planning subsystem also gives forecasts, but these forecasts are made without an integral assessment, only in the form of a balance sheet or income statement, in the form of a profit and loss budget.

Budgeting on the contrary allows you to give an integral assessment not just in one version, but in any. For example, we list the main options that will be of interest to the owner and manager of the enterprise, the formation of a balance sheet, other budgeting reports for the current year, taking into account:

• favorable development of events;
• taking into account unfavorable developments;
• taking into account the development of events with different probabilities.

A very useful tool for company management. First, through budgeting, the CFO receives an automatically generated balance sheet, along with an income and expense statement, and a cash flow budget on a daily basis. Secondly, budgeting helps the manager make informed and balanced management decisions. In other words, budgeting is a set of reports on the basis of which decisions are made, as a result of which the main goal is achieved - making a profit.

Practical implementation of the budgeting subsystem

The main problem in the practical implementation of the budgeting subsystem in 1C SCP 8 is the proper qualification of the person who is involved in such implementation. At the same time, this specialist must have the idea and experience of not only a programmer, but also have an idea and think like a financial director, accountant and director of the entire enterprise. The least problems in this regard arise when budgeting is introduced in 1C SCP. This is due to some simplicity and ease of use of this software.

The planning process itself in this configuration is carried out by maintaining budget transactions, which is very similar to accounting posting. The main difference from budgeting in 1C SCP from accounting entries is that the posting records facts and operations that have already taken place, and budgeting contains a reflection of future events or events.

Budgeting in 1C: SCP First of all, it is necessary for planning and analyzing the activities of the enterprise. It allows you to build almost any reports, both planned and actual.

Budgeting in 1C: SCP is a relatively closed and isolated subsystem in 1C: Manufacturing Enterprise Management, lives its own separate life:

• It has its own documents and accounting registers, its own chart of accounts;
• Has its own methodology for reflecting business transactions;
• Has its own reports.

Budgeting in 1C: SCP is, as it were, aloof from the general account. This subsystem allows using the described rules to "pull" information into itself. This can be actual accounting information or information that affects plan data. In fact, the fact and the plan in budgeting differ only in one thing - the fact is stored with an EMPTY scenario. You can easily and simply tighten the actual data with the document "Accounting for actual data on budgets", and the planned ones with "Calculation according to the budgeting model". But for this you need to deal with the "rules" that are called "data sources for budgeting calculations" in 1C: SCP.

They allow you to access any 1C: SCP subsystem, and you can write an arbitrary request.

Budgeting in 1C: SCP connected to other subsystems only through:

• Data source connection mechanism
• Several general directories (For example, a single scenario directory is used for budgeting and volume-scheduling subsystems)

Subsystem specifics budgeting in 1C: SCP partly determined by the fact that the budgeting method itself is a symbiosis of two significantly different methods: multivariate planning for the future, and the double-entry method used in "posthumous" accounting.

Subsystem assignment budgeting in 1C: SCP

• Planning for any period of the movement of funds and the financial condition of the company as a whole:

*By turnover by budget items

*By balances according to the budgeting chart of accounts

• Preparation of company budgets:

* Budget of income and expenses,

*Cash flow budget,

*Forecast balance,

*Other working budgets

• Control of planned and actual data:

*Analysis of deviations of planned and actual data

*For compliance with established targets

• Spending control

* Compliance of current plans with the work plan for the period

* Analysis of the execution of budget requests

• Compilation of consolidated reporting

Basic principles of organizing data storage in the budgeting subsystem in 1C: SCP

There are three basic accounting and analysis entities for activity planning:

• Turnover articles

*Needed to indicate certain financial transactions that are recorded during budgeting

• Financial Responsibility Centers (FRC)

*Determine the divisions or other business units responsible for the implementation of the list of budget indicators

*Determines the structure of enterprise resources that are significant for budgeting

Planning in the budgeting subsystem in 1C: SCP

Planning is carried out for the enterprise as a whole, without taking into account the division into organizations

The planning object of the budgeting subsystem in 1C: SCP is a budget operation. Each transaction can have its own currency.

For each type of operation there is an object that describes it - budget turnover item .

Operations in the same way as in BU change the state of accounts. Only in the budgeting subsystem 1C: SCP is mine chart of accounts , which the user can configure at his discretion, and the posting is also configured by the user for each article of turnover.

And already from the articles of turnover and accounts arranged in the right order, budgets are formed, for example, BDDS or BDR. This allows you to enter once the turnover for the article (For example, "Receipt of payment from buyers") and this figure will fall into several budgets at once.

Articles of revolutions can be dependent on each other. For example, if we bought a product, we must make a payment to the supplier.

Planning can be detailed according to the following analytical sections:

* In the budgeting subsystem in 1C: SCP, support is organized planning scenarios. This gives:

Ability to store variants and versions of plans

Possibility of planning with different time details (day, week, month, quarter, year)

· For each scenario, it is possible to use a separate currency and / or independently editable line of exchange rates

*A reference book is used to store information about turnover items

When you select the appropriate checkboxes in the turnover item, accounting is configured by quantity, amount, counterparties and nomenclature. Additionally, values ​​can be selected that will be used by the system as default values: for quantitative accounting, you can select a unit of measure, for total accounting - currency, for accounting by counterparties - the main counterparty, for accounting by item - nomenclature.

Bookmark postings the method of reflecting the turnover of the article on the budgeting chart of accounts is indicated. Accounts and factors are entered to obtain the amount and quantity values ​​in the transaction based on the amount and quantity of the budget transaction. Based on this data, postings are generated during a budget transaction.

Multiple entries can be specified at the same time.

*Directory Financial Responsibility Centers (FRC) is designed to store information about the centers of financial responsibility - the structural divisions of the organization.

For a CFD, you can specify its type in the CFD Types directory.

* Conducting analytics Projects allows you to increase the level of detail of budgeting, compare in this context the data of budgeting, volume-scheduling and actual accounting.

Project management in the 1C: SCP program is set in the accounting settings.

* Managing budgetary operations Counterparty allows you to more accurately indicate the planned turnover. For example, the planned turnover of cash expenditures can be kept in the context of suppliers.

*As analytics cuts Nomenclature the items of the reference books Nomenclature and Nomenclature groups are used, depending on the detailing of the planning scenario. Budgeting in 1C: SCP does not use analytics by characteristics or product series.

Thank you!

Budgeting is a modern management tool aimed at building a unified system of medium-term planning, control and analysis of costs, income and financial results at the enterprise.

As a result of budgeting, a set of financial plans is compiled, coordinated among themselves:

• cash flow budget (BDDS);
• income and expenditure budget (BDR);
• forecast balance;
• working budgets for separate divisions and for separate kinds of activity of the enterprise.

Budgets can be drawn up both for the coming months (current or refined planning), and for longer periods of time (strategic or enlarged planning).

Budgeting performs the following functions:

• economic forecast;
• control of results of activity of the enterprise;
• a means of coordinating the activities of enterprise departments;
• the basis for making decisions on the development of the enterprise.

The budgeting subsystem in 1C: SCP includes the functions of financial planning, accounting and control of income and expenses both at the level of the enterprise as a whole and at the level of the Central Federal District. This subsystem allows you to analyze both predicted and actual budgeting data.

Planning in the "Budgeting" subsystem of the 1C: SCP configuration is carried out using budget operations. " budget operation" is similar to an accounting entry. The main difference between them is that an accounting entry reflects an event that has already occurred in the economic life of an enterprise, and a budget transaction reflects a future event or several future events.

For group entry, when budget transactions have several identical parameters, processing is used " Batch entry of budget transactions". To speed up the entry of budget transactions in the document " Setting turnover dependencies by items" you can specify how the amount for the dependent item depends on the influencing item. Then, after entering the turnover of the influencing item, the turnover for the dependent item will be entered automatically without using an additional budget transaction. Document " Budgeting Model Calculation"is designed to automatically generate a group of movements by budget items based on complex calculations and distributions, while simultaneously replacing a group of budget transactions. Processing " Copying Budgeting Data" allows you to transfer the planning data of past periods to the future either without changes or with the specified change. In this case, both the documents "Budget operation" and "Calculation according to the budgeting model" are transferred.

The data of the "Budgeting" subsystem is stored in the infobase in two different representations:

• turnovers by budget items (recorded in the accumulation register "Budget turnovers");
• postings to budgeting chart of accounts accounts.

All data of the subsystem are formed and stored in the context planning scenarios. Scenario planning allows you to:

• form and compare options for the same budgets (for example, optimistic and pessimistic);
• to form budgets for periods of time of different duration, from a year to a day;
• record and analyze actual data using budgeting mechanisms.

Planned data in the subsystem can be generated in the context of an unlimited number of scenarios. The actual data, after being translated into the subsystem, is stored without specifying a script. It is the storage of actual data in the context of a separate, empty scenario that makes it possible to analyze them using the reports of the "Budgeting" subsystem.

Budget turnovers, both according to planned and actual data, can be stored in sections:

• articles of turnover;
• projects;
• counterparties;
• nomenclature.

The turnover article is a mandatory analytical section. The indication of the article of turnover is obligatory both when forming a budget operation and when broadcasting actual data. The articles of turnover are determined by the users of the budgeting subsystem and are entered in the directory " Articles of turnover by budgets" related to this subsystem.

CFD and project are optional analytical sections. It is recommended to indicate the CFD and the project, as far as possible, for each budget operation, as well as when transferring all actual data to the budgeting subsystem. But if this is not possible, the budget operation can be specified without specifying these dimensions. CFD is selected from the directory "Subdivisions"; the project is selected from the "Projects" directory. Both of these reference books equally apply to both the budgeting subsystem and the subsystems that provide accounting for actual data. This means that the directories are filled in by users of various subsystems in such a way as to ensure ease of entry and comparability of budgeting data and actual data.

counterparty and nomenclature are also optional analytical sections. However, it is recommended that they be indicated in turnovers only for certain items. This means that for each article of turnover, the possibility of separation (accounting) for counterparties and nomenclature is determined. The counterparty and the nomenclature are selected from the directories of the same name. These directories belong to subsystems that provide accounting for actual data. In the budgeting subsystem, they are used, but as a rule they are not filled.

The list of analytics, the obligation and the possibility of specifying them is determined by the technology of budget formation. First of all, the structure of budgets is developed, i.e. list of articles of turnover. Therefore, the article of turnover is a mandatory analytics of the budget operation.

The list of subconto types of the budgeting chart of accounts coincides with the list of dimensions defined for budget turnover.

Up to three sub-accounts can be specified for each budgeting chart of accounts account. The choice of subconto for each of the accounts is completely determined by the users of the subsystem.

Thus, the approach to defining budgeting posting dimensions is more flexible than to defining budget turnover dimensions. This approach is explained by the fact that postings according to the budgeting chart of accounts, as a rule, are not formed independently, but automatically, at the time of the formation of budget turnovers. At the same time, the subconto values ​​for the accounts participating in the posting are also filled in automatically by those analysts who are specified in the budget transaction (when actual data is transmitted).

This means that for the account of the budgeting chart of accounts, it is advisable to set the analytics either coinciding with the analytics of the turnover items in the templates of which the account is specified, or less detailed. If you specify analytics for the chart of accounts, which will certainly not be indicated in the turnover according to the budget, the corresponding subconto in the transaction will not be filled. Thus, strict control over the list of account subcontos does not make sense.

The budgeting subsystem provides turnover control by budget items. Controlled values ​​are of 2 types - limiting and target. If the target indicators are set, the system will inform the user about their achievement. When setting limiting indicators, the system is designed to check if the limits set for budget items are exceeded. For example, the cash flow control system is implemented in this way. If during the execution of an application for spending funds, the total turnover exceeds the set analytics values, then a corresponding message is displayed and the execution procedure is blocked. The setting of controlled values ​​is carried out by the document " Controlled values ​​by budgets". The document can register both the direct values ​​​​of the indicators, and the permissible deviations from the values ​​\u200b\u200bof the indicators. A report is intended to analyze the situation in terms of controlled indicators" Controlled values ​​by articles of turnover".

For a plan-fact analysis of budget execution, it is not enough to reflect completed business transactions in the subsystems of accounting for actual data. Actual data must also be reflected in the "Budgeting" subsystem, mandatory and, if necessary, optional budgeting analytics must be defined for them. Accounting for actual data in the subsystem "Budgeting" is always carried out within the framework of an empty scenario. The obligatory analytics of the actual data include the article of turnover, the period, and also for the articles of turnover for which total accounting is kept, the currency.

For financial planning data, the frequency is determined by the scenario. Scenario is not specified for actual data. Actual data can be compared with budget data generated within a scenario of any periodicity, therefore, for actual data in the budgeting subsystem, the minimum periodicity possible for scenarios is maintained - a day.

The actual data is entered into the subsystem using the document " Accounting for actual data on budgets". This document can be filled manually with data obtained from reports of accounting subsystems. However, the regular mode is automatic filling of the document. To be able to automatically fill in turnovers for a budget item, you must set sources for this article to receive actual data. Such sources are configured by accounting sections, to which the data transmitted to the subsystem belongs.When setting up the source, you should define optional budgeting dimensions in the context of which the actual data should be transmitted, and set up a connection with these budgeting dimensions.Irrespective of the data selection limits set for the source, the actual the period specified in the document "Accounting for actual data on the budget" This calculation of actual data allows you to use the same source for calculating planned and actual data of the budgeting subsystem.

When posting a document, turnovers are generated for the budgeting items and dimensions specified in the document, and postings to the accounts of the budgeting chart of accounts corresponding to the generated turnovers. The debit and credit accounts of the postings are determined by the templates specified for the turnover items; subconto are determined by analysts of the formed budget turnovers.

Turnovers on dependent articles are not generated when posting a document. To take into account the actual data, the subsystem should transmit data on all items of turnover.

The subsystem "Budgeting" allows you to create an unlimited number of budgets for any period. All budgets, regardless of the type of budget, are formed according to the same principles:

• Automated calculation for pre-configured data sources. All registers of the system, without exception, turnovers for any of the charts of accounts (accounting, tax, IFRS, budgeting) can act as data sources.
• Manual entry of budget transactions.
• Combined filling. For example, budget amounts for some items are calculated, while others are entered manually; or the amount under the budget item is entered manually and automatically allocated to the CFD or projects.
• Automatic formation of budget operations for dependent budget items with manual or automated formation of turnovers for influencing items.

With the help of the "Budgeting" subsystem, it is possible to carry out managerial and financial analysis of budget data and actual data using the same reports. Analysis of budget data is possible immediately after the formation of the budget.

The 1C:UPP system gives the user ample opportunity to customize the receipt of reporting data. An example of a user-designed report is " Budget Report", the structure of which is collected by the user from budgeting account balances and item turnovers. Another example is " financial calculation", which is a constructor for calculating indicators. When forming the composition of report lines, the user himself chooses the type of indicator for this line: balance or turnover according to the data of the budgeting subsystem, source of actual data or calculation on other lines of the report (you can specify a formula).

A properly organized budgeting system gives an answer to the question "how to achieve the goals of the enterprise, based on controlled indicators." Having chosen the budgeting subsystem in "1C: Manufacturing Enterprise Management 1.3" as the system for automating the calculation of budgets, we can say with confidence that it will allow you to plan the activities of the enterprise, calculate whether the goals of the enterprise are achieved with certain planned indicators, automatically monitor whether the plans are being implemented and if necessary, promptly correct them. This will allow the manager to achieve strategic goals in the financial policy of the company even during the economic crisis.