Receptions of deduction of costsChanges of an economic situation - the rapid growth termination in many markets, a competition aggravation - put a problem of decrease in expenses before many Russian businessmen. However without statement of the administrative account to supervise costs it is impossible - the same as to conduct the car blindly.
One of last year`s polls of the Russian heads has shown that already 80 % from them consider a problem of decrease in costs very important. Business - advisers too mark sharply increased interest of their clients to the given theme. It is easy enough to explain it. Sergey Kolesnikov, the adviser of the company univers - audit : Complexity and accuracy of methods of planning applied by businessmen inversely proportional to rate of return which gives their business. After decrease in rate of return below 30 % accuracy of methods of planning sharply increases . Cyril ShChiborshch, Sergey Kolesnikov`s colleague, among the clients sees also other category of the enterprises: manufactures lying yesterday in ruins, having received at last new large orders, find out that money at them both was not, and is not present. Andrey Maksimov, the assistant to the general director auditorsko - consulting group RBS, has figuratively summed up: Till now in Russia business depended on management efficiency a little. It was so profitable or so hopeless, it was not meaningful what to operate it. From here and absence of taste to good and consequently expensive information .
the Bookkeeper was not so lovely
the Administrative account (UU) its main destination serves for granting of the information to heads of the enterprises, in it.
the System of the administrative account allows to answer precisely questions on what the company earns money and where it spends them to what of let out products or what direction of business brings in the greatest incomes (in practice all it often not so obviously, and that direction as which the businessman considers as the most favourable, practically does not give profit). Besides, value UU that he allows to define efficiency of this or that administrative decision. After all if you did not consider the expenses and incomes cannot understand how it has affected business. The administrative account besides allows to plan the activity, to estimate work of employees, is thin enough tool of motivation.
Tatyana Kohanova, the general director of the company the Center of consulting Forum: On an exit the administrative account is a system of the reporting which with any established regularity is given to heads of different level . In the one to whom the information is intended, difference UU from the account financial and tax, conducted for persons outside of the enterprise (tax specialists, shareholders, investors) is covered.
the Greatest disputes are caused by distinction between administrative both accounting. And a question this not only theoretical: the technology of statement UU directly depends on its decision, so, cost and efficiency of process.
it is necessary to search for problem roots in the Soviet period of development of accounting. Sergey Kolesnikov: Our former accounting is a synthesis of the administrative account of holding, in a role of which head companies the ministries, and fiscal, tax the account " acted;. And experience of that time is forgotten not always deservedly. Alexey Molvinsky, the leading adviser of consulting company Carana: Old branch methodical recommendations about the account and planning of the cost price 1970 - h give years the systematised information which much helps not to open Americas. At our seminars us frequently elderly listeners with " is better understand; Soviet factories, than from the modern companies .
For this reason heads often have an impression that it is necessary to connect to construction UU actively accounts department (Alexey Molvinsky speaks, leaning against polls of listeners at the seminars that on 80 % of the enterprises and occurs). But the result on set of the reasons often appears pitiable.
first of all, present accounts departments are engaged generally in the account financial, and now also tax which under the given data and technology of their processing considerably differ from UU. Tatyana Moshkin, the adviser for company SMC Russia management: the Financial account is exact, should correspond to rigid requirements of the legislation and posmerten that is considerably is late in relation to event. The administrative account in any way legislatively is not limited and should correspond only to requirements of the concrete head. Therefore the information on events in the finance and on manufacture changes should arrive often instantly or, at least, very quickly .
it is natural, any information can be scooped and from the present accounting documentation, but also additional data it is necessary much. And present bookkeepers and so stirred up by innovations, often render fierce resistance to attempts to connect them to internal reforms. Vladimir Malakhov, the assistant to the general director on economy and Open Society finance Urengojmontazhpromstroj : At the majority of our bookkeepers the popular belief that UU is one more work, except the accounting and tax account for which it nobody will tell thanks. After explanations about concept UU they pass in other extreme measure: what for to do something special if we and so we give to heads everything that they request, in the necessary terms and in the necessary kind, and to be engaged separately in system UU - only to distract time from work . In practice much more adapted (that at all does not mean that they with pleasure meet the new task) for conducting UU there are financial departments at the new enterprises or according to plan - economic - on old.
From - for that that no obligatory requirements to the administrative account are present, everyone is free to understand it on - to the. As occurs in practice. This fact at statement UU should be remembered always and at first to be defined, about what there is a speech. Alexey Molvinsky: Now many experts assotsiirujut UU with the advanced account of expenses. It not so. It only one of account elements, and them even under the international standards of the financial reporting at least five: incomes, expenses, actives, obligations and own capital. If you are going to consider only expenses it is necessary, but there is already not enough . Tatyana Kohanova: We face that the treatment depends on a world picture. In trade it is frequent association of the white and black sums, of the industries - the account of materials. The narrow understanding is promoted also by a shaft of the auditor literature which is now let out .
There is no definiteness and in terms. Alexey Molvinsky: Ask ten financial directors, what difference between costs, payments, expenses and expenses. It is not excluded that all answers will be different. And when start to introduce, without having agreed about terms, it turns out that the formality is observed - show a heap of forms, instructions, - and in a substantial part lots of problems: have mixed expenses and payments, incomes and receipts .
the Requirement to speak in uniform language loudly declares itself. Therefore at Ministry of economic development and trade the social council which has already let out a glossary defining basic concepts UU has been created. Besides, in council materials three base components of system UU are defined also. It is the account and management of expenses (that narrow understanding), working out of indicators of activity to which the enterprise (is the strategy question), and planning (more often under it aspires understand budgeting - the Council of Federation #7 for 2002) see .
With such wide understanding UU agree very many. Sergey Sergeev, the project head of consulting group of Cuba: The administrative account is put by a link in a management cycle: planning, execution, the account, the analysis of the saved up data, updating of plans. Out of a cycle, in a cut form, he does not solve the problems .
By and large, considering specified above difference UU from other kinds of the account, the administrative account at the enterprises is always, and it represents that wishes to receive and the head receives in this or that kind. Vladimir Malakhov: UU is at any enterprise, even there where do not know this combination of words. Anyway the head makes any decisions on the basis of the registration information received by it in any accounting kind: visually, on a paper, on hearing and etc. So, there is also an administrative account . Alexey Molvinsky: to Tell, whether there is an administrative account at the enterprise or not, the concrete top - the manager can only. Time of standards is not present, also criterion one: Satisfaction of the concrete head. The structure of the information required to the head depends only on economic culture of present bosses .
the Account is an information of all company
If to leave strict definitions of the administrative account to textbooks, the following picture will turn out. Movement of financial and material streams at the enterprise at detailed studying can give weight of the information. For example, the detailed analysis of the account of a debt receivable will show, how many to you should casual and regular customers; studying of how regular customers in the past paid, will help to predict arrival of money for the account the next month. Or the electric power expense shares on the expense on office building and industrial premises. If the counter one, and shops two, it is possible to establish one more, having increased thus quantity of points sema information by unit. Or not to establish, and simply to divide the general expense of proportionally power consumption of machine tools available in shops. The detailed analysis of expenses for repair of machine tools can show that all money leaves on correction only two of 20 and for a long time it is time to replace them. From all lots of the information it is necessary to select only that which will help to make necessary decisions. It also is the information for the administrative account. Well picked up data will answer any question of the manager: to buy or make, to employ or dismiss, curtail manufacture or to make work three-replaceable and so forth
That causes rare unanimity of experts, theorists and advisers is an estimation of a role of a management in successful statement at the enterprise of the administrative account. Vladimir Malakhov: it is possible to put This factor on the first place on degree of influence on success of system UU as a whole. Misunderstanding of the purposes and problems of the administrative account results and in aversion of offers concerning introduction, especially if it covers all divisions, and not just accounts department . Sergey Kolesnikov: When practical introduction of the administrative account begins, the person who for it answers, comes, for example, in accounts department and asks to prepare to it such - that and such - that documents, to give the certain information. Marivanna, the chief accountant, naturally, says that at it the quarterly account on a nose, and sends the walker where far away. It goes to the most important thing, to Vasily Petrovichu. And the further destiny of the administrative account at this enterprise depends only on its answer. Marivanna, you make it when will be free - everything, the project is finished. Marivanna, make necessarily and carry out all requests henceforth - In this case Marivanna carries out or leaves, and the project proceeds . Whether
There was a director the initiator of the beginning of the project or the impulse has come from the party (for example, from the head of one of economic services), the further position of the boss too all-important. Cyril ShChiborshch: project Advancement often rests against stagnancy of heads of an average link, and a problem a top - the manager - to press through necessary decisions .
the Paradox which disturbs to introduction UU at the Russian enterprises and does this process such painfully long, Sergey Sergeev has noted : the Desire to adjust the administrative account usually arises at concrete heads in connection with loss of controllability which, as a rule, is not treated by simple means. Thus the deep reason of the problems, which given heads wish to solve statement UU, absence of desire is just to change a position and level of knowledge of a subject. The success of work is influenced first of all by readiness of a management to perceive new ideas about business as a whole and personally about heads .
Vladimir Malakhov describes typical evolution of sights of heads on UU: It is possible to make such number: Again you with the modern features! - yes at us and so all well works! - certainly, it should be resulted in system, but in how many it will manage? - so we also should train people, and new for work to take?! No, such UU to us it is not necessary! - you begin and show, how it works, and we will look - Certainly, these should be engaged, here and write business - the plan or the project of introduction of system UU, and then board of directors will solve .
the success of introduction UU in many respects depends On requirements and level of erudition of managers. For example, advisers advise to begin procedure of statement UU with working out of strategy of the company. Alexey Molvinsky: Application UU in times is more effective, when the enterprise has a strategy . At the same time experts recognise that many Russian companies elementary have not grown to a formulation of mission of the enterprise and its strategy.
though comprehension of necessity UU passes long and painfully, it is absolutely inevitable. Otherwise there can be a situation described by someone from visitors of one of specialised Internet - forums. After system UU introduction on one of the enterprises on a table of the boss the pack of fresh administrative reports every morning began to appear. The director has answered a question as they help it, that never them uses, as anything in them does not understand. Andrey Maksimov: There is an illusion that the system will allow to make at once decisions. Some managers have a weight of the information, but there are no technologies of decision-making .
the Account is an information of all company
Typical process of statement UU passes so.
the Very first step - creation of working group. Heads of all divisions who will be mentioned by reform should enter into it. Is better, if the group will be headed by the first person of the company, at least - its assistant. All its participants are obliged any part of time (from 20 to 50 %) to devote to work on the project. Sessions are spent regularly, at decision-making is necessarily appointed responsible for their performance and work termination dates are established.
all Begins with ascertaining of the developed state of affairs, studying of information streams existing at present (who when to whom and in what kind hands over the administrative information) and workings out of that it would be desirable to receive. It is a stage of diagnostics and a formulation of the concept of construction UU. The formulation of a registration policy and creation of administrative book of accounts can enter Into concept working out.
many advisers (that is natural) and experts consider that during this moment it is possible to involve the adviserov. Sergey Sergeev: From all stages of work only functional diagnostics and working out of model demand the special technologies providing speed, completeness and connectivity of result. All the rest linear managers " basically can execute;. Advisers too consider that most effectively the system works, when the company develops it independently - from outside it is necessary to involve experts only for new view reception on a state of affairs and resolutions of disputes.
Ljubov Staroverova, the deputy director of department of financial and administrative consultation of company FBK: By experience on it one leaves about three weeks, them - on information generalisation, and two - on concept working out. However, it is possible to replace it with three-day brain storm . Tatyana Kohanova suggests to begin with strategy working out. On its basis quantitatively measured indicators of activity which the company wants to reach are deduced.
at a following stage, routine enough, the centres of financial responsibility (TSFO) are allocated. They share on the centres of expenses (which managers are responsible for that expenses for this site have not exceeded any established level; for example, IT - service), the income centres (answering only for the brought in income; for example, a sales department), the centres have arrived (responsible incomes and expenses; for example, branch) and the centres of investments. This stage demands attentiveness: it is necessary to define precisely where and under whose decision there are incomes and expenses that the manager of the centre did not answer, for example, for uncontrollable expenses. The indicators, which achievement are lead up to managers of the centres of financial responsibility they obliged to provide. Sergey Sergeev: Expenses on UU should correspond to utility. Increase of expenses on UU is a consequence of growth of a tree of accounts UU. From personal practice I can notice that for the head it makes sense to supervise separately indicators of those TSFO which process an internal stream of cost in the size not less than 5 % from the general for object of management, that is to keep an eye on a maximum of two ten centres. It is norm for management by means of standard documents. And at management by means of hail TSFO there should not be more than seven .
Further it is necessary to provide a necessary information field, document circulation. Here enter methodology working out (who brings what information in what form and its column) and regulations creation (which defines, what information in what term to whom arrives that it with it does, to whom when and in what kind transfers). All it is made out in the form of position about the administrative account.
last stage prostanovki UU - automation.
Procedure of introduction UU, according to Ljubovi Staroverovoj, lasts not less half a year, and if the company large (for example, holding) - not less than year. Thus the concept, including working out of all documents, occupies two - three months, to the rest of the time are spent updating of the existing automated system (or introduction more perfect) and personnel training. Cost of creation of methodology, regulations by means of advisers depends on the size of the enterprise, quantity of the centres of responsibility and begins from $15 - 20 thousand As consider in the company the consulting Center ` the Forum ` all work on introduction UU lasts from seven months about one year, and as early as a year is taken away on that changes were definitively fixed in corporate culture.
Thus in parallel with statement UU it is necessary to explain and popularise constantly results of process, to carry out training to work with system of the personnel directly involved in UU.
It is necessary to tell that orgstruktura the companies after system UU introduction practically does not change. Sometimes for control for UU it is created organizational - analytical department from two - three persons. Andrey Maksimov: They should work as firemen. There is a regulations non-observance - they help to rectify an error and report on the director. Is better, if they only and submit to it .
the Account rags
the full variant of statement UU which are carried out as the single project is Above described. But in practice - for various reasons: financial, more often organizational - its realisation, as a rule, is impossible. There is a question: Whether and it is possible to introduce the administrative account gradually, without attraction of advisers and in incomplete volume? The answer: it is possible. Alexey Molvinsky: it is possible to Take the first step, having chosen some the key indicators, making the greatest impact on desirable result, and under them, tochechno, to collect the information .
In the building company Urengojmontazhpromstroj where Vladimir Malakhov works , there is a constant process of introduction of elements of the administrative account (such variant it is possible to name scrappy ) . Mister Malakhov considers that by the logic end this work will come, when the original critical weight of young managers for which UU is a business dealing integral part will collect. At the same time he is assured, as in an ideal introduction and ordering UU should be carried out constantly: It always the incessant process dynamically changing and flowing throughout all life of the enterprise. Therefore to speak about standard procedures it is possible only at the given concrete stage. The market, style of business dealing tomorrow will exchange - and will change UU, with new standard procedures .
Vladimir Malakhov gives an example, as elements UU if there is no possibility to spend complex process can take root: In our company long time all information on materials all heads demanded from accounts department. Business reached rigid conflicts as misunderstanding of the account of movement of materials was both in accounts department, and at the heads, demanding this information. Certainly, the accounts department could not tell, where those or other materials now if there are no documents or the information from suppliers. The department financially - technical supply (OMTS) could not give the information on total of materials (together with that yet do not send in addition before accounting) as never kept account, and was simply executive department. After the spent work concrete duties under the account of materials have been distributed. UU materials before reception of all package of primary documents and prihodovanija in accounts department it is conducted in OMTS by the engineer responsible for the account. The information under purchase and sale contracts, delivery, about shipment, receipt of materials on warehouses and building sites there accumulates. After the complete set of primary documents for prihodovanija in accounts department gathers, materials receive an official residence permit in balance, and further them UU the accounts department conducts. Accordingly, in OMTS the reporting on materials in UU, in accounts department - the. It should converge on accounting dates and the periods, under documents. The conflictness is brought today to naught, all know and understand, at whom and what the information on materials to demand .
And all - taki an estimation of efficiency of statement UU - business thin. Exact given it will not be possible to receive, sometimes it is necessary to rely only on opinion of experts. Alexey Molvinsky considers that it is impossible to be based only on financial indicators. It is better to apply techniques with use and not financial data reflecting changes in the enterprise and out of it, for example, on a basis balanced score card.