Formation of payments based on payment documents. Effective cash management and payment control

Today, the main problem for many businesses is finding free financial resources. After all, the inability to attract them leads to a decline in production, and a decrease in the level of income of the population and consumer demand leads to a reduction in enterprise revenues and an increase in accounts receivable

Operational planning

During an economic downturn, the terms of supply from enterprises become more stringent: to minimize risks, companies prefer to work on an advance payment basis. Therefore, the shortage of cash (hereinafter referred to as CF) becomes the main problem that an enterprise has to solve in order to ensure its liquidity and solvency in a crisis reality.

A mechanism that allows you to control the company’s liquidity and make the most productive use of DS is the payment calendar.

Operational planning of cash flow for a certain period is carried out by drawing up a payment calendar within the framework of the cash flow budget (hereinafter referred to as the cash flow budget) based on the current state of payments, concluded contracts, signed agreements and actual obligations.

From a budgeting point of view, the payment calendar is a system for reserving funds from the plan. But unlike the BDDS, this is a more detailed document. After all, if with strategic planning it does not matter from whom exactly the money will be received or to whom the money will be paid, then with operational planning - everything is in full view: here are the debtors, and here are the creditors.

Therefore, in the payment calendar you can describe in detail: to whom, when, from whom, for what and how much should be paid (received).

The payment calendar is a cash flow plan (hereinafter referred to as the cash flow plan) in the short term (week-month), reflecting all types of activities of the enterprise (core, financial, investment), approved by management within the limits and capabilities of the enterprise.

Who needs a payment calendar?

The information presented in the company’s payment calendar is necessary for business owners, senior and middle managers, heads of financial responsibility centers (hereinafter referred to as the FRC) and employees of the financial and economic block.

From a budgeting point of view, the payment calendar is a system for reserving funds from the plan

The range of issues within the competence of the financial director, one of the most important managers of the enterprise, is unusually wide - from the tasks of operational cash management to the problems of strategic development of the company. In addition, in any enterprise, financial management is closely related to its core activities - production, trade or provision of services, and therefore to resource management. The introduction of a payment calendar will reduce the labor costs of the financial director to control the expenditure of funds. If previously he had to review and sign each application for payment, then with the introduction of a payment calendar, when the payment amounts are approved in the budgets, and the procedure for approving payments is formalized, control of cash flows can be entrusted to the employee financial service. The financial director will only approve a limited number of payments, usually over-limit, large or irregular. For example, it is enough to agree on the amount of payment for office rent once when approving the budget, leaving control of the payment procedure itself and the compliance of the amounts with the budget with the financier.

Properly structured business processes help to minimize the risk of abuse by company employees by separating the functions of monitoring payments and their initiation. For example, the head of a business area accepts all requests for payment in his financial center and is responsible for implementing the budget, and a financial service employee monitors the compliance of requests with budget limits and the implementation of regulatory procedures payment system.

Problems that a payment calendar will allow you to solve

1. Avoid cash gaps and failure to fulfill the company’s obligations to counterparties. The main purpose of creating a payment calendar is to combat cash gaps, in which there is no money in the cash register or in the current account. Being actually a planned “schedule” of the enterprise’s DDS flow, the payment calendar allows you to predict cash gaps and take measures in advance to eliminate situations where it is necessary to make payments in the absence of sufficient funds in the company’s account. Following the principle “forewarned is forearmed,” you can quickly change your plans for spending DS, thereby preventing a cash gap.

You can make preliminary “estimates”, change the dates of receipts and payments, coordinate them with counterparties - and reflect all this directly in the payment calendar.

2. Do not allow funds to be spent in excess of the approved amounts. Even if a company has a lot of money, this does not mean that it can be spent thoughtlessly. Spending is allowed only within the limits adopted budgets. Unforeseen situations that require going beyond the budget are rather exceptions to general rule. The payment calendar allows you to control whether the payment is within the budget.

3. Manage the company's liquidity. One of the main criteria for the correctness of management decisions made in the financial sector is the positivity of the total flow of capital assets at any given time.

4. Provide reliable information online. It is important to receive financial information promptly. The disadvantage of the payment calendar implemented in Excel is the time spent on rebuilding the reporting. The payment calendar must be integrated into the operational accounting system so that double entry is not required to obtain reliable data.

5. Ensure that procedures for agreeing to pay expenses are properly followed. The approval procedure should include a certain delegation of responsibility, depending on the importance of a particular payment.

6. Eliminate the human factor as much as possible.

Scheduling of DO flows assumes the possibility liquidity management companies. The liquidity indicator of an enterprise takes into account the condition and value of its current assets and obligations.

The payment calendar is a cash flow plan in the short term, reflecting all types of company activities, approved by management within the limits and capabilities of the enterprise

The main components of current assets are inventories, accounts receivable and VA, current liabilities are accounts payable.

The payment calendar allows you to manage accounts payable and accounts receivable. This is especially true when the number of buyers or suppliers increases, since it becomes possible to clearly define payment dates for the timely receipt of raw materials and services, ensuring the efficiency of the enterprise, and preventing the occurrence of penalties.

Managing DS related to inventory immediately poses the task of managing inventory turnover. The faster it is, the fewer warehouse stocks, the cheaper they cost the company, the more effectively the DS are used to purchase the necessary raw materials, supplies, and goods for the main activity.

When there is a shortage of “real” money, the clear work of the enterprise in agreeing on a payment plan at all levels of management and competent, thoughtful prioritization are especially important.

In practice, a situation often arises when the revenue plan is not fulfilled, but the DS expenditure plan is fulfilled in full; accordingly, the total amount of requests for payment exceeds the actual receipt of DS. To avoid cash gaps, it is advisable to rank all payments according to their priority or importance. Payment for items with the highest priority is mandatory, for items with a lower priority, subject to additional conditions. For example, requests to pay debts to major suppliers of products and taxes are satisfied first of all, while expenses for training and modernization of office equipment are financed when the sales plan is fulfilled by at least 90%.

In this regard, the analysis of so-called fixed payments is very useful: enterprises often have expenses that they are accustomed to and do not question their appropriateness. A fresh look at your fee structure will help determine whether these expenses are truly necessary. Drawing up a DDS plan only makes sense when you can be sure that all necessary payments have been taken into account. The plan is drawn up in order to eliminate the need for “sudden” financing of any “super important” projects. It is necessary to think through the directions for spending VA in advance; in a crisis situation, it is appropriate to introduce more stringent deadlines for agreeing on a payment plan at all levels of enterprise management.

As for the execution of the plan, the practice of daily reconciliation of the cash balance of DS deserves attention, which will eliminate possible abuses and give managers reliable information about the current balance of funds in the accounts and cash register of the enterprise, which is necessary for making decisions on making current payments.

Principles, rules, sequence of formation

When building a cash payment system, a company should highlight two areas of work. First — formation of financial plans in the medium term, DDS items and other analytics (organizations, contracts, counterparties), limiting DDS payments. The result is a document - “Payment calendar”. Second — description of the movement of applications (payment registers) in the context of process participants, time frames, which is considered as a business process of the enterprise aimed at implementing the “Payment Calendar” document from the point of view of interaction between departments and management of the enterprise, requiring clear coordination and close attention from managers and executive personnel.

The main stages of developing a payment calendar system

1. Formation of planned data (this process is implemented as part of budgeting and is a mandatory preparatory stage, since the possibility of payment is checked according to planned data).

2. Determination of the list of analytics (DDS article, counterparties, contracts, source of DS), in the context of which the possibility of payments and receipts will be checked.

3. Construction of a mechanism for generating registers of payments and applications.

4. Description of the “Payment calendar” business process, identification within its framework of responsible persons for procedures and tasks.

5. Regulation and documentation of the “Payment calendar” business process.

6. Automation of the “Payment calendar” business process.

1. Formation of planned data

It is assumed that the company has a financial structure with dedicated central financial districts, budgeting as a management tool is implemented and working. This stage is the basis for the payment calendar, because The possibility of payment/receipt is checked against certain planned data.

It is important to draw up the BDDS regarding cash flows for the main, investment and financial activities, for which it is necessary to have budgets for both core activities and investment projects. It is advisable to assign a person responsible for each article (i.e., an employee who makes decisions and is responsible for both planned and actual indicators, deviations from the actual plan).

2. Determination of the list of analytics

The list of analytics allows you to create a tool for checking payments/receipts for feasibility.

You can use the following analytics: CFD, source of DS, counterparty (recipient of DS), agreement with the counterparty (under which payments will be made), DDS item (under which DS payments will be made), project (for which investment payments will be made), payment priority.

When identifying analytics in the accounting system, it is necessary to remember the principle of economic feasibility - excessive requirements for the list of analytics make the system labor-intensive and immobile. Therefore, you should focus on the list that is the minimum necessary to solve the problems set by the company for the accounting system.

3. Construction of a mechanism for generating registers of payments and applications

After determining the analytics and payment details, a payment/receipt toolkit is generated. The system for operational financial management of an enterprise, implemented through the “Payment Calendar” business process, includes several participants (employee, department, service), and everyone needs a tool with which they will work in this system. Employees of departments and services submit applications for payment/receipt of DS, and management or employees authorized to make decisions implement them through application registries. An application is a request document for receipts or payments of DS, containing descriptive information about this operation. The application reflects all approved analysts, supporting details, priority, if necessary, and a field for comments from each participant in the future payment calendar process.

The register of applications is a list of applications consolidated according to a certain characteristic (date, responsible person, source of DS, type of articles).

Both the application and the register of applications for payment of DS must contain a complete and sufficient amount of information to make a decision on the payment/receipt of money.

4. Description of the “Payment calendar” business process

After verification and approval of payment for submitted applications, it is considered that the payment calendar as a business process is implemented in the registers of approved applications.

Next you need to answer the questions: who, what, when and in what time frame. It is at this stage that the process of developing a payment calendar is important, which establishes the order of interaction between employees and, therefore, determines the result of the company’s payment discipline and its reputation as a conscientious partner. There are many options for employee interaction in the process of approving applications, and each enterprise develops a scheme that is appropriate and convenient for it.

When designing a business process, you must follow certain principles:

  • sufficiency of powers and functions of participants in the process (this means that each of the coordinating and approving parties has the right to make one or another decision on payment);
  • organizational security (any business payment or application for receipt must have a single body of approval and approval, and not a single unit whose participation in the process is envisaged can be excluded from the cycle of formation of the payment calendar);
  • possibility of control function (all applications must have a sufficient level of payment verification to avoid unauthorized payments);
  • dynamism (the cash payment system must have an optimal approval procedure that meets the requirements of the enterprise’s payment discipline (usually lasting from two to five days), and the payment approval process is optimized in accordance with work with suppliers).

The most visual representation of a business process is graphical, in the form of a diagram (figure).

5. Regulation of the “Payment calendar” business process

At the final stage of the business process management cash flows is enshrined in regulatory documents, which are approved by internal orders and are mandatory for execution by all departments and employees of the company. An internal document defining the rules for the functioning of the company's payment system must contain information about the procedure for processing applications for payment, deadlines, persons responsible for coordination and approval, duties and powers of employees, and the sequence of actions.

6. Automation of the “Payment calendar” business process

To maintain operational cash flow management, automation of relevant business processes will be required. The software must allow:

  • create electronic accounting documents of the payment system (for example, payment requests or registers);
  • form electronic reporting necessary for monitoring the execution of payments, compliance with the regulations of the payment system, BDCS (for example, the payment calendar);
  • implement support for control and approval procedures (budgets, requests for payment, etc.).
  • differentiate access rights to financial information for different levels of responsibility in the company.

Some enterprises use Excel and other non-core programs to automate cash flow management business processes, although this method has a number of disadvantages: low efficiency in reflecting information and generating reports, vulnerability to failures, the problem of double data entry, and the need to spend time rebuilding reports. Therefore, more and more companies are inclined to choose specialized software.

The Payment Calendar information system provides tools for daily adjustment of an organization's payment plans, generation of payment documents and control of their payment.

Correction of payment plans in the payment calendar system is carried out using the document “Payment Register”. The functionality of the document allows, based on plans for spending funds entered into the organization’s payment calendar, to formulate the composition of payments for the current day. Thus, cash spending plans are updated in accordance with the actual cash balances in the organization’s current accounts and an additional ranking of planned payments is provided according to their priority. Scheduled payments with a high priority are included in the payment register without fail, with a lower priority - depending on the degree of implementation of the cash receipt plan.

This approach to payment planning allows you to avoid cash gaps and exceeding established limits on cash balances in the organization. The payment register is an additional point of control over the expenditure of an organization's funds.

The generation of payment documents (outgoing payment orders) in the "Payment Calendar" information system is performed automatically, based on the plans for spending funds included in the payment register (from the "Payment Register" document).

Since SysTecs programs that include this information system, continuous data exchange is ensured with the 1C: Accounting 8 information base, generated payment orders are sent to the 1C: Accounting database in real time. To further transfer the generated payment documents to the bank, it is necessary to use the functionality of the 1C: Accounting 8 application solution, which is disclosed in the documentation of the 1C company.

Based on bank statements, the information base “1C: Accounting 8” reflects transactions of movement (receipts and debits) of funds on the organization’s current accounts and, as a result of data exchange, are automatically transferred to the “Payment Calendar” system. Actual cash flow forms the execution of cash receipts and expenditure plans and is displayed in the following interfaces and reports:

The functionality of the listed tools provides control over the expenditure of funds in the organization.

In addition, the actual expenditure of DS is transferred to the payment application management system and is displayed in the system interfaces and reports, signaling managers about the need to continue working on the transaction (application).

Work with documents reflecting the movement of funds to the organization's current accounts is carried out in the journal of bank documents. Working with payment registers in the "Payment Calendar" system is performed using the "Creating payment registers" assistant. Cash flows in the organization are controlled in the journal

For automatic generation of “Payment Registration” documents based on payment bank and cash documents in the 1C program: Accounting in housing and communal services management companies, homeowners' associations and housing cooperatives, we will perform the following actions:

1. We will generate the documents “Receipt to the current account” (menu item “Bank - Bank statements") and "Incoming cash order" (menu item "Cash - Incoming cash order"):

2. Open the processing “Generation of payments based on payment documents” using the menu item “Accounting for housing and communal services – Service – Formation of payments based on payment documents.”

3. Using the “Settings” button, you can specify the documents on the basis of which payments will be generated. These can be the documents “Cash receipt order” and “Receipt to current account”. Also for these documents you can specify the types of operations that need to be processed:

4. Check the boxes opposite necessary documents and click the “OK” button.

5. In the “Payment Source” field, you can specify the required payment source:

6. In the “Period” column, indicate the period for which payment documents are processed and click the “Fill” button:

7. The tabular part of the processing includes data from the previously generated documents “Receipt to current account” and “Cash receipt order”. You can expand each row in the table and view the personal accounts for which the “Payment Registration” document will be generated. To do this, click on the “Expand list” or “+” button opposite your personal account:

8. You can also remove marks from those personal accounts for which there is no need to register payments. To do this, you need to uncheck the boxes next to these personal accounts:

9. In the processing window, click the “Generate” button. In this case, the “Document” column in the table section will be completely filled in:

10. The generated “Payment Registration” documents can be opened by double-clicking in the “Document” column on the required line, as well as using the menu item “Housing and communal services accounting – Accrual/payment – ​​Payment registration”:

11. Let's simulate a situation with an error. For example, consider the previously created document “Receipt to the current account”, where Andrey Vitalievich Petrov is indicated as the payer:

12. In this document we will change the counterparty. In the “Payer” field, select a counterparty who has not created a personal account:

13. Let’s start processing “Generation of payments based on bank documents”, indicate the period from 01/01/2013 to 01/31/2013 and click the “Fill” button:

14. At the same time, a tabular section appears in the processing window with a description of errors in the documents being processed. The counterparty Ivan Andreevich Savelov is included in the “Documents with errors” tabular section, since a personal account has not been created for him.

15. From this processing, you can open the document “Receipt to the current account” by double-clicking on the corresponding line in the column “Received”, “Date”, “Number” or “Purpose of payment”. If in the document “Receipt to the current account” you change the payer back to Andrey Vitalievich Petrov and refill the tabular part of the processing “Formation of payments based on payment documents”, then this document will disappear from the table “Documents with errors” and will appear in the table “Documents for loading” :

This article contains information on how the economic department of a manufacturing company can ensure operational planning of cash receipts and expenditures, and redistribution of cash flows in case of cash gaps.

COMPANY PAYMENT CALENDAR

The payment calendar of any company is a short-term cash flow plan and serves as an operational management tool. in cash. Therefore, some heads of financial and economic services mistakenly consider the operational payment calendar to be a detailed version of the cash flow budget (CFB).

Indeed, in its structure, the payment calendar corresponds to the BDDS. It also reflects the cash balances at the beginning and end of the planning period, their receipts and expenses for the period. This is where the similarities end, since all work with the payment calendar is based on different principles.

BDDS is formed according to the budget of income and expenses, the procurement budget, the budget of loans and credits, the investment budget and is forecast for a period from a month to several years. PThe payment calendar is compiled on the basis of documents on the receipt and expenditure of funds, for it the maximum planning horizon is a month.

Planned indicators of the cash flow budget in reporting period do not change; at the end of the period they are compared with the actual values ​​of the company’s cash flow (plan-actual budget analysis). Payment schedule plan and adjust daily, therefore it cannot be analyzed to determine whether actual cash flows correspond to predicted values.

For the purposes of forming a cash flow statement, there is no need to detail the movement of money in the context of current accounts or cash registers of an enterprise, but for the payment calendar as a tool for operational cash flow management, such information is vital.

Cash expenses in BDDS are shown only in total amounts for budget items and do not take into account their importance for the company’s business. When forming the expense part of the payment calendar, the criticality of non-payment of one or another type of expense on the scheduled date is taken into account in order to prevent interruptions in the provision of business processes that generate company income.

To successfully work with the payment calendar need to follow certain rules, which relate to the formation of this document and adjustments to forecast indicators. What these rules are and how the economic service can ensure the correctness and relevance of the operational payment calendar for each day of the company’s work, we will consider further.

In order for the operational payment calendar to be as effective as possible, the head of the financial and economic service must adhere to the following when working with it: principles:

  • cash flow planning (receipt and expenditure of funds) is carried out on the basis of primary documents, and not using a forecast method;
  • cash flows are planned in the analytics of the company's current accounts and cash registers;
  • when forming the expenditure part of the payment calendar, the priority of areas of cash expenditure is taken into account;
  • The payment calendar is compiled in daily cash flow analytics and adjusted daily based on the fact of incoming and outgoing money.

Based on these principles, we will consider the methodology for organizing an effective operational payment calendar.

OPERATIONAL PLANNING OF CASH RECEIPTS

In the operational payment calendar, the receipt of funds is planned according to primary documents sales of goods (works, services) and contractual terms of payment (prepayment, payment upon delivery or on deferred payment terms). To create a plan for the receipt of funds from the future sale of goods (works, services) use buyer requests.

The company may have non-core cash flows, for example from renting out property. In this case, it is necessary to provide in the payment calendar for the receipt of income in accordance with the contractual terms of rent payment.

The basis for generating cash flow forecasts are also loan agreements or schedules for obtaining loans and credits (appendices to loan agreements). Anyway Cash receipt plans must contain the following details:

  • basis of payment;
  • name of the payer;
  • receipt amount;
  • forecast date of cash receipts.

Let's take, for example, the Alpha company, which produces and sells household goods. The company's economic service is responsible for the weekly formation of an operational payment calendar, with the help of which they carry out ongoing cash flow management and make payments to counterparties.

To form incoming part of the calendar for the week from March 12 to March 16, 2018., the employee responsible for working with the payment calendar must perform the following operations:

  • draw up a register of cash receipts for previously sold products, payments for which must be received from buyers in the specified week;
  • build a forecast of cash receipts in a specified week for products for the supply of which there are requests from buyers;
  • plan the receipt of funds from the tenants of the company’s property, which should arrive in the specified week according to the lease agreements;
  • plan cash receipts in a specified week in accordance with the company’s loan agreements with banks;
  • distribute for the specified week the receipts of funds that were planned in the payment calendar for the current week (from March 5 to March 9), but did not reach the company’s accounts or cash desk.

For the first four points, information is collected to the consolidated register of cash receipts(Table 1).

Let us immediately note that it is necessary to control the timing of receipt of funds based on customer requests. Thus, payment for products for the last two applications (highlighted in green in Table 1) will not be received in the planned week, and therefore should be reflected in the payment calendar of the next week.

It is also necessary to include in the receipt of funds in the week from March 12 to 16 those amounts that should have arrived this week, but for some reason did not arrive:

1) payment for the supply of products from Buyer 3 in the amount of 500 thousand. rub. — according to the plan, it should have arrived at the company’s current account on 03/07/2018;

2) payment for the supply of products from Buyer 5 in the amount of 250 thousand. rub. — was supposed to join the company at the end of February 2018.

First amount We include the payment calendar in the cash receipts plan for the week from March 12 to March 16, since the company has a letter of guarantee from the buyer, according to which payment will be received no later than March 15, 2018.

Second amount We will not take this week into account in the payment calendar, since there are no documents indicating the likelihood of the receipt of this money. We will transfer this payment to the income plan for subsequent periods.

NOTE

You should include in the payment calendar only those amounts of receipts for which there is documentary evidence. Based on them, various payments are planned, and if this money is not received, then payments will not be made, which will negatively affect the image and business of the company.

Based on the actions taken, we form entrance part operational payment calendar for the week from March 12 to March 16, 2018 (Table 2).

OPERATIONAL PLANNING OF CASH EXPENDITURE

The expenditure of funds is formed in the payment calendar on the basis of applications, which indicate all the necessary details:

  • purpose of payment;
  • basis of payment;
  • payment receiver;
  • amount of payment;
  • cash flow item;
  • planned date for spending funds.

To create the expense part of the operational payment calendar, you need to do the following:

  • draw up a register of requests for cash expenditures for the operating (current), financial and investment activities of the company;
  • distribute over the planned period applications that were not paid (closed) in previous periods.

Requests for the expenditure of funds are received from the employees of the departments (CFD) of the company responsible for their processing. They must be endorsed by the heads of these departments (owners of the budgets of the Central Federal District).

An economic service employee responsible for creating a payment calendar checks incoming applications for compliance with the budgets of the Central Federal District and for the presence of the necessary details, and then includes them to the company's consolidated register of applications. The Alpha company register for the week from March 12 to March 16, 2018 is shown in table. 3.

Every company periodically experiences a shortage of working capital, so in the register of applications it is advisable to indicate the criticality of non-payment of each of them,assigning a payment priority group. If on any day of the payment calendar the company does not have enough money to pay for all applications, then payment will be made in order of priority of these groups (starting with the first).

In addition to this register, you need to include it in the payment calendar for the week from March 12 to 16 requests for expenses, which were not paid in the previous week due to lack of money:

  • application for payment for the supply of stationery in the amount of 250 thousand rubles. (DDS article “Payment for household needs” with the fourth group of payment priority);
  • application for payment for hired transport in the amount of 250 thousand rubles. (DDS article “Payment for transport services” with the third group of payment priority);
  • application for payment for raw materials in the amount of RUB 1,300,000. (DDS article “Payment for raw materials” with the second group of payment priority).

Based on the collected register of applications and data on unpaid applications from the previous period, we create consumable part operational payment calendar of the Alfa company for the week from March 12 to March 16, 2018 (Table 4).

The total amounts of the cash expenditure plan for the week from March 12 to 16 are greater than the forecast for their receipts. This indicates a negative cash flow balance for a given week and the company's inability to make all planned payments.

At the next stage, you can prepare a preliminary payment calendar to identify cash gaps in each day of the planning period and redistribute cash flows.

OPERATIVE WORK WITH CASH FLOW DISTRIBUTION

As noted above, the main purpose of the operational payment calendar is the daily management of company payments, which involves daily adjustment of plans for the receipt and expenditure of money. Therefore, you first need to create a preliminary payment calendar (based on registers of cash receipts and a list of requests for their expenditure) and determine on which days of the planned period the company does not have enough money to pay off requests as planned.

In the example of the Alpha company preliminary payment calendar looks like this (Table 5).

From the preliminary payment calendar it is clear that the Alpha company only has money to pay off applications for the first two days of the week, and from Wednesday to Friday there are cash gaps and need to redistribute cash flows.

Notes

  1. The redistribution of cash flows must be approved by the head of the economic service, and it is carried out by the person responsible for working with the payment calendar.
  2. On large enterprises, where applications for cash expenditures are initiated by many departments (CFD) and daily payments are made in the amount of several million rubles, special commissions are created to distribute cash expenditures if the company does not have the ability to close all applications.
  3. The composition of such a commission usually includes all heads of the Central Federal District. They finally establish the composition of payments that will actually be made during this period.

Let's consider what changes in the amounts and timing of requests for cash expenditures can be done to eliminate cash gaps in the preliminary version of the payment calendar:

  • application for expenditure of funds under the article “ Payment of utility services» in the amount of 1 million rubles. Let's split it into two payments of 500 thousand rubles. We will leave the first part for payment on March 14, the second will be postponed to Friday, March 16, because salary payments, which have a higher priority, are planned for Thursday;
  • application to pay for transport services in the amount of 700 thousand rubles. We also divide it into two parts, one of which is in the amount of 100 thousand rubles. We postpone it from Wednesday to Thursday, March 15, and the second in the amount of 600 thousand rubles. We plan for Friday, March 16th;
  • application for the purchase of fixed assets in the amount of 700 thousand rubles. in agreement with the head of the company, we postpone it from Thursday, March 15 to the next week and exclude it from the payment calendar for the period from March 12 to March 16;
  • application to pay for security in the amount of 250 thousand rubles. divide in half. We leave the first part for payment on Friday, the second part is postponed until next week;
  • application for the purchase of workwear in the amount of 200 thousand rubles. We also divide into two equal parts. We leave the first one for payment on Friday, the second one is postponed until next week.

As a result of these changes in the payment calendar, we were able to eliminate all cash gaps and ensure a balance between the income and expenditure of funds of the Alfa company in the period from March 12 to March 16, 2018 (Table 6).

The work with the operational payment calendar does not end there, since for various reasons the actual receipt of funds may not coincide with the planned one (as well as expenses). Every morning, an economic service employee responsible for the correctness of the payment calendar updates it taking into account the actual balance of money at the beginning of the day and the unpaid requests for cash expenditures available in the calendar.

After approval of the payment calendar by the head of the economic service, its expenditure part serves as the basis for the formation of a register of payments and for the accounting department to pay for applications through the Bank-Client system. If the payment is successfully completed, the corresponding application for the expenditure of funds is marked as closed.

  1. An operational payment calendar is an effective tool for the ongoing management of cash flows and company payments.
  2. Work with the payment calendar must be regulated by internal documents. This is necessary so that all employees understand their duties and responsibilities in the process of managing the company's cash flow.

A. A. Grebennikov, chief economist of the Rezon Group of Companies

In this dialogue, we want to address directly the chairmen of cooperatives and homeowners associations, and the heads of management companies. In Dialogues 2 (“First steps towards the implementation of new legislation”) and 7 (“Legal essence new form payment for consumed electrical energy"), we talked about the procedure for generating and delivering payment documents for electricity to consumers, regulated by Decree of the Government of the Russian Federation dated May 6, 2011 No. 354. According to this regulatory document, providers of utility services must monthly:

− take/take readings from individual and collective metering devices;

− charge fees for public utilities;

− generate payment documents (by printing and subsequent conversion so that the form of the document meets the requirements of the legislation on personal data);

− deliver payment documents to consumers.

This Resolution defines the utility service provider as entity any legal form or individual entrepreneur that provide utility services to consumers. Management companies in the housing and communal services sector, homeowners' associations and housing cooperatives have assumed responsibilities for managing residential apartment buildings, which includes the obligation to generate and deliver payment receipts for electricity, on a monthly basis, as defined in Resolution No. 354.

On May 15, 2013, another Government Resolution was adopted in the housing and communal services sector - “On the procedure for carrying out activities for the management of apartment buildings.” This document creates a professional basis for the management of residential apartment buildings, and there is no doubt that there will be much less abuse on the part of persons carrying out such management. As explained on the website of the Russian government, the decree introduces the concepts of managing an apartment building, approves standards for managing an apartment building, determines the procedure for creating and approving a list of services and works for the maintenance and repair of common property in an apartment building, providing emergency dispatch services, and transferring technical documentation to an apartment building house and other documents related to the management of this house. This resolution was adopted in pursuance of Article 161 of the Housing Code, which states that the management of an apartment building must ensure favorable and safe living conditions for citizens, as well as the provision of adequate quality of public services.

The resolution introduces five groups of persons managing an apartment building:

− owners of premises in an apartment building with direct management of the apartment building by the owners of premises in this building;

− homeowners' associations, housing construction cooperatives, housing cooperatives or other specialized consumer cooperatives that manage an apartment building without concluding a management agreement with managing organization;

− management organizations that have entered into a management agreement for an apartment building;

− management organizations that have entered into an agreement for the provision of services and (or) performance of work for the maintenance and repair of common property in an apartment building, the number of apartments in which is more than 12;

− developers managing an apartment building before concluding a management agreement for the apartment building with the management organization.

Thus, the providers of public services are: the owners of premises in an apartment building with the direct management of the apartment building by the owners of premises in this building; homeowners' associations, housing construction cooperatives, housing cooperatives or other specialized consumer cooperatives that manage an apartment building without concluding a management agreement with the management organization; management organizations that have entered into an agreement for the provision of services and (or) performance of work for the maintenance and repair of common property in an apartment building, the number of apartments in which is more than 12 (see Fig. 1).

Among the standards for managing an apartment building, the Resolution specifies the responsibilities of the utility service provider:

− concluding energy supply agreements (purchase and sale, supply of electrical energy (power) with resource supply organizations in order to ensure the provision of utility services of the appropriate type to the owners and users of premises in an apartment building, as well as agreements for the maintenance and repair of intra-building engineering systems(in cases provided for by law Russian Federation);

− organization and implementation of payments for services and work on the maintenance and repair of common property in an apartment building, including services and work on managing an apartment building, and utilities.

There are many services listed, but for the purpose of this dialogue we will list the following three (see Figure 2):

− registration of payment documents and sending them to owners and users of premises in an apartment building;

− implementation by management organizations, partnerships and cooperatives of settlements with resource supply organizations for electrical energy supplied under energy supply contracts;

− conducting claims and lawsuits against persons who have not fulfilled the obligation to pay for residential premises and utilities provided for by the housing legislation of the Russian Federation.

Thus, dear directors of management companies and chairmen of homeowners’ associations and housing cooperatives, if you have taken on the responsibility of managing apartment buildings, take on the work of preparing payment documents, sending them to the owners of the premises, timely settlements with resource supply organizations and maintaining claims. work in relation to debtors. There is no need to shift these responsibilities to resource supply organizations. SPGES LLC has long been complying with the requirements of the law in relation to its direct clients-consumers regarding the form of the payment document and the timing of its formation and delivery to citizens. These consumers include residents of private households and residents of those apartment buildings who have chosen direct control of their homes by concluding direct energy supply agreements with SPGES LLC.

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