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Tasks and functions

financial and economic department

Tasks of the financial and economic department:

Organization accounting and reporting of the Office, control over the efficient use of material, financial resources. Formation of complete and reliable information about the property status, income and expenses of the Department. Providing information needed by internal and external users financial statements to monitor compliance with the law Russian Federation in the implementation of the Office business transactions. Prevention of negative results economic activity Management and identification of on-farm reserves to ensure its financial stability. Control over the safety of funds and material assets in the places of their storage and operation; Organization of work on the mobilization of federal budget revenues administered by the Office.

Functions of the financial and economic department:

Drawing up an estimate of income and expenses of the Department by sources of funding: - at the expense of the federal budget within the annual limits of budget obligations adjusted by the chief administrator; and funds received from extrabudgetary sources; Formation of a draft cost estimate and calculations for it for the planned periods of work of the Office; Control over the efficient use of funds in accordance with the allocated appropriations and their intended purpose according to the approved cost estimates, taking into account the contributions made to them in in due course changes; Provision of timely complete and reliable accounting, financial, statistical and tax reporting in accordance with deadlines to the relevant authorities; Implementation of the accrual and timely transfer of taxes and payments to the budget and off-budget funds; Participation in the development of instructive and guiding documents of the Office in the field of accounting; Participation in the procedures for placing orders for the supply of goods and services for the needs of the Department; Implementation of an economic analysis of the economic and financial activities of the Department according to accounting data in order to identify on-farm reserves, eliminate losses and reduce costs; Participation in the preparation of draft contracts, agreements concluded by the Department with individuals and legal entities, verification of documents received for payment, in terms of their financial and economic feasibility; Organization of accounting of property, liabilities and business transactions (accounting of fixed assets, inventory items, cash settlements by suppliers, accountable persons) and timely reflection on accounting accounts of operations related to their movement; Implementation of the analysis of the effectiveness of the use of material assets; Control over the safety of fixed assets and other material assets in the places of their storage and operation; Registration of materials on shortages and theft of funds and inventory items, monitoring the transfer, if necessary, of these materials to the investigative and judicial authorities; Participation in the preparation and conduct of an inventory of property and material assets, funds and liabilities. Control over the timely and correct reflection of the results of the inventory; Instructing materially responsible persons on the issues of safety of valuables in their custody; Participation in commissions for the write-off of fixed assets and inventories; Registration of acts of reconciliation with suppliers and contractors, taking measures to collect receivables and pay off accounts payable for material assets, work performed and services rendered. Control over the expenditure of funds issued to accountable persons; Implementation of accruals wages employees of the Office. Maintaining analytical accounting of deposited wages and control over its payment; Carrying out operations for receiving, accounting, issuing and storing funds with the obligatory observance of the rules ensuring their safety; Accounting for revenues to the budget in the context of the codes of the budget classification of the Russian Federation administered by the Department; Preparation of documents for the return of overpaid payments to the budgets of the Russian Federation, the administration of which is entrusted to the Department; Execution of notifications to clarify the type and affiliation of payment for income receipts to the budget in the context of administered budget classification codes; Forecast of cash receipts to the federal budget according to the codes of the budget classification of the Russian Federation, administered by the Department; The use of modern automation tools and software products 1C "Accounting", 1C Salary and Personnel "Contour Extern", "Administrator D"; Ensuring the safety of accounting documents and their delivery in the prescribed manner to the archive; Organization of interaction with credit organizations on matters relating to the administration of revenues; Participation in the work to cover the activities of the Office in the media; Coordination and control over the activities of the territorial departments of the Office on issues within the jurisdiction of the department; Consideration of appeals of individuals and legal entities, public authorities, local governments on issues within the competence of the department; Formation of established reporting on the subject of the Department's activities; Implementation within its other functions in accordance with the goals and objectives.

1. GENERAL PROVISIONS

1.1. real job description determines the functional duties, rights and responsibilities of the Head of the Financial Department.

1.2. The head of the financial department is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the enterprise.

1.3. The head of the financial department reports directly to ____________________________.

1.4. A person who has a higher professional (economic or engineering and economic) education and at least 5 years of professional experience in the field of organizing financial activities is appointed to the position of the Head of the Financial Department.

1.5. The head of the financial department should know:

Legislative and regulatory legal acts regulating production and economic and financial and economic activities; regulatory and teaching materials relating to the financial activities of the enterprise; prospects for the development of the enterprise; the state and prospects for the development of financial markets and sales markets for products (works, services); basics of production technology; organization financial work at the enterprise; the procedure for drawing up financial plans, forecast balances and cash budgets, plans for the sale of products (works, services), profit plans; system financial methods and levers that ensure the management of financial flows; the procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issuing and acquiring securities, calculating payments to the state budget and state extra-budgetary social funds; the procedure for allocating financial resources, determining the effectiveness of financial investments; normalization of working capital; procedure and forms of financial settlements; tax law; financial accounting and reporting standards; economics, organization of production, labor and management; Accounting; computer facilities, telecommunications and communications; fundamentals of labor legislation; labor protection rules and regulations.

1.6. During the period of temporary absence of the Head of the Financial Department, his duties are assigned to ___________________________.

2. FUNCTIONAL RESPONSIBILITIES

Note. The functional responsibilities of the Head of the Financial Department are determined on the basis and to the extent of the qualification characteristics for the position of the Head of the Financial Department and can be supplemented, clarified when preparing the job description, based on specific circumstances.

Head of Financial Department:

2.1. Organizes the management of the movement of financial resources of the enterprise and the regulation of financial relations arising between business entities in the market, in order to most effectively use all types of resources in the process of production and sale of products (works, services) and maximize profits.

2.2. Ensures the development of the financial strategy of the enterprise and its financial stability.

2.3. Manages the development of draft long-term and current financial plans, forecast balances and cash budgets.

2.4. Ensures that the approved financial indicators are communicated to the departments of the enterprise.

2.5. Participates in the preparation of draft plans for the sale of products (works, services), capital investments, scientific research and development, planning the cost of production and profitability of production, leads the work on the calculation of profits and income tax.

2.6. Determines the sources of financing for production and economic enterprise activities, including budget financing, short-term and long-term lending, issuance and purchase of securities, leasing financing, raising debt and using own funds, conducts research and analysis of financial markets, assesses the possible financial risk in relation to each source of funds and develops proposals for its reduction.

2.7. Carries out the investment policy and asset management of the enterprise, determines their optimal structure, prepares proposals for the replacement, liquidation of assets, monitors the portfolio of securities, analyzes and evaluates the effectiveness of financial investments.

2.8. Organizes the development of working capital standards and measures to accelerate their turnover.

2.9. Ensures timely receipt of income, execution of financial settlement and banking operations on time, payment of invoices of suppliers and contractors, repayment of loans, payment of interest, wages to workers and employees, transfer of taxes and fees to the federal, regional and local budgets, to state non-budgetary social funds, payments to banking institutions.

2.10. Analyzes the financial and economic activities of the enterprise, participates in the development of proposals aimed at ensuring solvency, preventing the formation and liquidation of unused inventory items, increasing the profitability of production, increasing profits, reducing production and sales costs, strengthening financial discipline.

2.11. Supervises the implementation financial plan and budget, product sales plan, profit plan and other financial indicators, after the termination production, not having a market, the correct expenditure of funds and the targeted use of own and borrowed working capital.

2.12. Provides traffic records financial resources and reporting on the results of financial activities in accordance with the standards of financial accounting and reporting, the reliability of financial information, controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users.

2.13. Manages department employees.

3. RIGHTS

The head of the financial department has the right to:

3.1. Give assignments to subordinate employees, tasks on a range of issues included in his functional duties.

3.2. Control execution planned assignments and work, timely execution of individual assignments and tasks.

3.3. Request and receive the necessary materials and documents related to the activities of the Head of the Financial Department.

3.4. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that are within the competence of the Head of the Financial Department.

3.5. Represent the interests of the enterprise in third-party organizations on issues related to the production activities of the enterprise.

4. RESPONSIBILITY

The head of the finance department is responsible for:

4.1. Results and efficiency of production activities of the department.

4.2. Failure to fulfill their functional duties, as well as the work of the department on the issues of its production activities.

4.3. Inaccurate information about the status of the department's work plans.

4.4. Failure to comply with orders, instructions and instructions of the director of the enterprise.

4.5. Failure to take measures to suppress the identified violations of safety regulations, fire safety and other rules that pose a threat to the activities of the enterprise, its employees.

4.6. Failure to comply with labor and performance discipline personnel subordinate to the Head of the Finance Department.

5. WORKING CONDITIONS

5.1. The mode of operation of the Head of the Financial Department is determined in accordance with the Rules of the Internal work schedule installed at the enterprise.

5.2. Due to production needs, the Head of the Financial Department may travel to business trips(including local importance).

5.3. To resolve operational issues related to the provision of production activities, the Head of the Financial Department may be provided with official vehicles.

6. SCOPE AND IMPACT OF DECISIONS

6.1. The exclusive area of ​​activity of the Head of the Finance Department is to ensure the planning and organization of the production activities of the Finance Department.

6.2. To ensure his activities, the head of the financial department is given the right to sign organizational and administrative documents on issues that are part of his functional duties.

Other instructions in the section:

The financial management of the organization is an integral part of the entire system of the functioning of the enterprise. It is carried out using various methods and techniques. The financial management of an enterprise makes it possible to take important strategic decisions that will determine the successful development of the organization and its solvency. Thanks to this system, the profits are used as efficiently as possible, which increases the value of the enterprise.

Planning is an important element of the financial management system. Its main goal is to determine and reconcile the expenses and incomes of the enterprise. Planning allows you to determine a development strategy and exclude the onset of bankruptcy due to mistakes in financial management.

Planning functions:

— Provision of financial resources.

— Determination of ways of effective investment of funds.

- Determination of ways to increase profits at the expense of the enterprise's reserves.

— Financial contacts with banks, budget, etc.

— Accounting for the interests of shareholders.

— Implementation of control over the state of the budget, solvency, creditworthiness of the organization.

Financial planning methods:

Financial planning is carried out using the following methods:

Method	Purpose
Economic analysis	Determines internal reserves, financial development indicators
Normative method	Calculates the required budget size based on existing norms (for example, tax rate).
Balance calculations	Building a forecast of basic income and expenses
Forecast cash flows	Calculation of expected income and the timing of their receipt
Multivariate calculations	Creation of several options for planned calculations for further selection of the most successful option.
Economic and mathematical modeling	Determining the relationship between financial indicators and factors that influence their formation.

Strategic Goals

the main objective financial management - maintaining the welfare of the enterprise by constantly increasing its market value. Making a profit at a given point in time does not apply to the goals of financial management, since this alone is not enough. The company can make risky financial transactions in order to get big profits. In such cases, the income received is not a guarantee of the stability of the organization and the prospects for its further development. Making a profit at a given time, the organization may be on the verge of bankruptcy. The organization's welfare system includes the following strategic goals:

— Exclusion of the probability of bankruptcy. In order for an enterprise not to become bankrupt, it is important to constantly monitor the relationship between expenses and incomes, take into account changes in the economic situation in the whole country, carefully monitor the state of the budget and solvency, etc.

— Increasing production volumes. Constant progress and the planned development strategy are the key to stability and a constant increase in the profitability of the organization.

- avoidance financial loss. It is necessary to take into account all possible financial risks when concluding transactions and minimize them.
— Ability to withstand competition and take a leading position in the market.

- Increasing the value of the organization. The market price of an enterprise is important for its owners, especially for shareholders (if it is a joint-stock company). The higher the price of a company, the higher the value of its shares. Income growth for members joint-stock company means an increase in the amount of money that they can receive from the sale of their share, liquidation of the enterprise, or merger.

- Ensuring maximum profit for a specific period. The higher the profit, the greater the size of the capital of the owners of the enterprise. When calculating the profit, the favorable correspondence of the costs incurred for the production of products to the expected income from its sale is determined. The higher the expected profit, the greater the degree of material interest of the organization's management. It is important to understand that there is a direct relationship between the amount of expected profit and the degree of financial risk. Big profits are always achieved by making trades with a high degree of risk. Therefore, the financial managers of the enterprise must clearly assess the acceptable amount of financial risk and its feasibility.

— Ensuring solvency. Maintaining a balance between the receipt of funds and their expenditure is a way to ensure the constant solvency of the organization. This is achieved by strict adherence to the terms of receivables, analysis of the solvency of debtors, timely repayment of the company's debts, etc.

— Formation of necessary financial resources. This goal implies an assessment of the need for resources, the maximum use of the internal resources of the enterprise, the use of resources from external sources, attraction of financial resources of borrowers, formation resource potential organizations.

— Ensuring the financial stability of the organization. The stability of the enterprise is manifested in its financial stability, solvency, the possibility of independent financing of their material needs.

Tasks of financial management

Achieving the goals involves solving the following key tasks:

— Formation of a balanced movement of material, cash.

— Formation of the amount of financial resources required in a given period of time.

— Efficient use of resources in all areas of the organization.

— Ensuring financial stability.

— Achievement of financial independence.

- Maintaining solvency.

Elimination of inefficient activities.

- Profit maximization.

— Risk minimization.

— Ensuring continuous development.

— Evaluation of the correctness of the decisions made.

— Anti-crisis management (in order to avoid bankruptcy).

— Organization of a system of performance indicators, which is the key to financial stability.

Features of the organization of financial management

The effectiveness of financial management depends on the following conditions:

1. Relationship with the overall control system. The financial management of an organization cannot be effective without interaction with other enterprise management systems. Financial management is directly related to the activities of the production department, innovation department, personnel department, etc.
2. The complex nature of decision-making. Since all the structures of the enterprise are in direct interaction, the direction of financial flows to one department may lead to a lack of funding for another department. The effectiveness of financial management is manifested in an integrated approach to building and distributing cash flows.
3. Dynamism. Financial management should be built on the basis of the current economic situation in the country and the conditions that exist in the enterprise. Techniques, indicators and standards that were effective and relevant in past periods may not be effective in this period of time. A sensitive response to the slightest changes in the financial situation and the timely development of the management system required at the moment make it possible to minimize the likelihood of an enterprise's bankruptcy and maintain its solvency.
4. Availability of alternative solutions to the tasks. Each management decision should be made after a thorough analysis of all options.

Classification of financial management functions

The financial management of the organization performs a number of functions aimed at ensuring stability, shaping the prospects for its further development. These features include:

Function	Scope of application
Control	System organization internal control at the enterprise. Control over the fulfillment of the assigned tasks is carried out by subdivisions and departments specially created for this purpose. The control system includes the presence of certain indicators and periods of control. Based on the results of the data obtained, one can judge the efficiency of the enterprise, make adjustments to the work to further improve performance.
Strategy Development	Based on the development plan of the enterprise itself and the situation in the market as a whole, a strategy is formed that provides for further ways of developing the organization. The forecast is formed for the long term, taking into account all areas of the organization's activities.
Information function	Provides an explanation of all existing options for financial decisions, determines the scale of financial needs, forms sources of information (internal, external), systematically monitors the financial condition of the organization and the entire economy as a whole.
organizational function	Accepted managerial regarding the activities of the organization. Financial management must clearly respond to any changes. The effective performance of this function becomes possible if there is an organizational structure with a clear hierarchy, in which each department performs its tasks under the control of its immediate supervisor. Departments that perform organizational functions should be in close cooperation with other structures of the enterprise.
Analysis	It implies an assessment of the financial situation that has developed at a given point in time, and a more thorough assessment for the long term. The results of the organization, specific departments, subsidiaries, branches, etc. are also analyzed.
Stimulation	It implies the creation of an incentive system for employees working in the management system (heads of departments, managers). Incentives help to interest employees in the effective implementation of the adopted management decisions. Employees are tasked with fulfilling plans, meeting deadlines, achieving established targets, complying with necessary standards, etc. When solving the tasks set by the management, employees of financial management units receive incentives in various forms. In case of non-fulfillment of the obligations assigned to them, employees are punished (withdrawal of bonuses, cancellation of privileges, etc.).

Therefore, financial management is an important element management structure organizations. The main goal of financial management is not to receive a one-time profit, but to ensure the welfare of the enterprise as a whole. This is manifested in the implementation of a whole range of measures and techniques aimed at eliminating the likelihood of bankruptcy, efficient use of resources, maintaining solvency, increasing the company's market value, etc. To achieve positive results, it is important to apply an integrated approach, dynamically respond to any changes in the economic situation, interact with other management systems of the organization.

I. General provisions

1. The head of the financial department belongs to the category of managers.

2. A person who has a higher professional (economic or engineering-economic) education and at least 5 years of professional experience in the field of organizing financial activities is appointed to the position of the head of the financial department.

3. Appointment to the position of head of the financial department and dismissal from

4. The head of the financial department must know:

4.1. Legislative and regulations regulating production and economic activities.

4.2. Regulatory and methodological materials relating to the financial activities of the enterprise.

4.3. Prospects for the development of the enterprise.

4.4. Status and prospects for the development of financial markets and sales markets for products (works, services).

4.5. Fundamentals of production technology.

4.6. Organization of financial work at the enterprise.

4.7. The procedure for drawing up financial plans, forecast balances and budgets of cash, plans for the sale of products (works, services), profit plans.

4.8. The system of financial methods and levers that ensure the management of financial flows.

4.9. The procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issuing and acquiring securities, accruing payments to the state budget and state extra-budgetary social funds.

4.10. The procedure for the distribution of financial resources, determining the effectiveness of financial investments.

4.11. Rationing of working capital.

4.12. Procedure and forms of financial settlements.

4.13. Tax law.

4.14. Financial Accounting and Reporting Standards.

4.15. Economics, organization of production, labor and management.

4.16. Accounting.

4.17. Means of computer technology, telecommunications and communications.

4.18. Fundamentals of labor legislation.

4.19. Advanced domestic and Foreign experience improvement of the financial activity of the enterprise.

4.20. Rules and norms of labor protection.

7. The head of the financial department manages the employees of the department.

8. During the absence of the head of the financial department (business trip, vacation, illness, etc.), his duties are performed by a deputy (in the absence of such, a person appointed in the prescribed manner), who acquires the appropriate rights and is responsible for due execution the duties assigned to him.

II. Job Responsibilities

Head of Financial Department:

1. Organizes the management of the movement of financial resources of the enterprise and the regulation of financial relations that arise between business entities in the market, in order to most effectively use all types of resources in the process of production and sale of products (works, services) and maximize profits.

2. Ensures the development of the financial strategy of the enterprise and its financial stability.

3. Leads the development of draft long-term and current financial plans, forecast balance sheets and cash budgets.

4. Ensures that the approved financial indicators are communicated to the departments of the enterprise.

5. Participates in the preparation of draft plans for the sale of products (works, services), capital investments, research and development, planning the cost of production and profitability of production, leads the work on calculating profits and income tax.

6. Determines the sources of financing for the production and economic activities of the enterprise, including budget financing, short-term and long-term lending, the issue and purchase of securities, leasing financing, raising debt and using own funds, conducts research and analysis of financial markets, assesses possible financial risk in relation to to each source of funds and develops proposals for its reduction.

7. Carries out the investment policy and asset management of the enterprise, determines their optimal structure, prepares proposals for the replacement, liquidation of assets, monitors the portfolio of securities.

8. Conducts analysis and evaluation of the effectiveness of financial investments.

9. Organizes the development of working capital standards and measures to accelerate their turnover.

10. Provides:

10.1. Timely receipt of income, registration of financial settlement and banking operations in a timely manner.

10.2. Payment of invoices of suppliers and contractors.

10.3. Repayment of loans.

10.4. Payment of interest, wages to workers and employees.

10.5. Transfer of taxes and fees to the federal, regional and local budgets, to state extra-budgetary social funds, payments to banking institutions.

11. Analyzes the financial and economic activities of the enterprise.

12. Participates in the development of proposals aimed at ensuring solvency, preventing the formation and liquidation of unused inventory items, increasing production profitability, increasing profits, reducing production and sales costs, strengthening financial discipline.

13. Monitors:

13.1. Implementation of the financial plan and budget, product sales plan, profit plan and other financial indicators.

13.2. Termination of production of products that do not have a market.

13.3. Proper spending of money.

13.4. Targeted use of own and borrowed working capital.

14. Provides accounting for the movement of funds and reporting on the results of financial activities in accordance with the standards of financial accounting and reporting, the reliability of financial information.

15. Controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users.

16. Participates in holding conferences-seminars (studies) with employees of the main accounting department and the financial department of the enterprise.

17. Participates in the development of proposals for the social protection of employees of the enterprise.

18. Ensures the protection of information resources containing their own information of limited access and received from other organizations.

III. Rights

The head of the financial department has the right to:

1. Act on behalf of the department, represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial matters.

2. Install job responsibilities for his subordinates.

3. Submit proposals to improve the financial and economic activities of the enterprise for consideration by the management.

4. Submit for consideration by the director of the enterprise:

4.1. Representations on the appointment, transfer and dismissal of employees of the financial department.

4.2. Offers:

On the encouragement of distinguished employees;

Bringing to material and disciplinary responsibility violators of production and labor discipline.

6. Participate in the preparation of draft orders, instructions, instructions, as well as estimates, contracts and other documents related to the activities of the financial department.

7. Interact with the heads of all structural divisions on the financial and economic activities of the enterprise.

8. Give instructions to the heads of structural divisions of the enterprise on issues of proper organization and conduct of financial work.

9. Sign financial documents under the authority of the director of the organization.

10. Approval of all documents related to the financial and economic activities of the enterprise (plans, reports, etc.).

11. Independently conduct correspondence with structural subdivisions of the enterprise, as well as other organizations on issues within the competence of the department and not requiring the decision of the director of the enterprise.

12. Make proposals to the director of the enterprise on bringing officials to material and disciplinary responsibility based on the results of inspections.

Ph.D.,
head Department of Finance and Credit, Faculty of Economics, Voronezh State University

Pletnev Yu.M.,
Competitor of the Department of Finance and Credit, Faculty of Economics, Voronezh State University,
Head of Department, ZAO Voronezhstalmost

IN modern conditions increasingly significant in terms of their impact on business enterprises decisions become financial managers and analysts. Pricing and dividend policy, capital management are of fundamental importance for the results of its activities. Russian transition economy to market relations raised a large number of questions and presented new requirements for management finance enterprises. Studying the laws of the market and organizing financial relations took place “on the fly”, and the automatic transfer of the concepts of the West to domestic soil led to the rejection of quite viable ideas by Russian practitioners. The above reasons partly influenced the economic situation Russian enterprises. In this regard, it seems necessary to discuss the problems organizations and functioning financially-economic services enterprises. Undoubtedly, this service should meet his interests, depending on the goals and tasks facing him. We propose to discuss these problems on the example of CJSC Voronezhstalmost, other enterprises of JSC Mostostroyindustriya and some industrial enterprises of the city of Voronezh, which have a single, non-serial nature of production. The article discusses and analyzes organizational structures financially-economic services enterprises, recommendations on the composition of their functions have been developed.

A peculiar subject of labor of the financial and economic service is money and cash flows that arise within the enterprise itself and outside it, connecting it with other enterprises, credit and banking system, economic entities that are in the association. To manage the finances of enterprises, a financial mechanism is used - a financial resource management system with the aim of effectively influencing final results production. The financial mechanism is designed to ensure the implementation of finance functions related to:

• providing the enterprise with cash;
• distribution and control of the use of funds.

The first function implies the optimal security of the enterprise with cash. Cash flow optimization is one of the main tasks of the financial service.

The distribution function is associated with the reimbursement of production costs and the formation of income. This income, in turn, is distributed between the enterprise and external organizations with which it is bound by obligations, as well as between the enterprise and the state. The control function involves the use of various indicators and the establishment of economic incentives or sanctions.

The main goal of the financial service is the most complete implementation of the functions of finance by strengthening the financial position of the enterprise by increasing its profitability, profit, increasing labor productivity, reducing costs, improving product quality and introducing new advanced technologies and achievements of science.

Among the most important tasks assigned to the financial and economic service, in our opinion, should include:

• mobilization of financial resources to ensure simple and expanded reproduction in order to make a profit;
• fulfillment of financial obligations and organization of payroll settlements with suppliers, banks, budget;
• promoting efficient use production assets and investments;
• development and implementation of the financial plan, budget of the enterprise;
• ensuring an optimal capital structure;
• control over the rational use of financial resources, compliance with financial and economic indicators of production activities.

The organizational structure of the financial service reflects the composition of the numerous functional divisions of the enterprise and determines the coordination of their joint activities on the way to achieve the goals set for the enterprise. It is this coordination that is the basis of the organizational structure, which is usually defined as a set of stable relationships in an organization. Relationships are here treated as expressions of relationships, not as any specific action. Through structural links, coordination relations between the divisions of the enterprise are realized, interaction of functional services is carried out, in which two important components are distinguished: the rights of the structural unit and its information support. Unfortunately, in the economic literature, including the literature on financial management, not enough attention is paid to the composition, interaction of individual functional units of the financial and economic service of the enterprise.

Financial and economic management is part of the process general management enterprise, therefore management in this area can be built according to management schemes traditionally attributed to the enterprise as a whole. These can be linear-functional management schemes that have proven themselves in conditions of stability, or flexible and adaptive schemes oriented to changing market conditions, or matrix, product management schemes. The main condition for choosing a control scheme is that it must meet the conditions of production and the type of organization.

Let us consider as an example the organizational structure of the financial and economic service at the enterprises of Mostostroyindustriya JSC. On fig. 1 shows the organizational structure of the economic service of Ulan-Udestalmost CJSC. Enterprises in Kurgan and Ulan-Ude were built on the model of the Voronezh plant, repeating its organizational structure. Over time, it began to change in all enterprises.

Rice. 1. Organizational structure of the financial and economic service of Ulan-Udestalmost CJSC

The organizational structure of the financial and economic service of the Ulan-Ude plant has undergone the least changes to date. This management scheme can be considered the original, preserved from the time of the planned economy. It includes traditional groups that are part of the accounting and economic departments.

On fig. Figures 2 and 3 show the schemes of financial and economic services of the Voronezhstalmost and Kurganstalmost enterprises.

Rice. 2. Organizational structure of the financial and economic service of ZAO Voronezhstalmost

Rice. 3. Organizational structure of the financial and economic service of Kurganstalmost CJSC

There are many similarities in the organizational structures of the financial and economic services of these enterprises. The highest management level is the CEO. The second level is the Deputy General Director (at the Kurgan enterprise it is traditionally - "for economics and finance", at the Voronezh plant - "for perspective development"). Wherein Chief Accountant and his department, according to the organizational charts, report directly to the director. To a greater extent, this is appropriate for the Voronezh enterprise, since the main activity of the deputy director is related to long-term planning, work with customers and justification of product prices. The same functions are typical for the Deputy Director for Economics and Finance of the plant in Kurgan. It is in his subordination that the department foreign economic relations, whose work is primarily aimed at providing production with orders. Subordination of the chief accountant and his department directly to CEO is explained by the correspondence of the organizational structure to the essence of the planned economy, as well as the right of the chief accountant to manage the funds on the current account based on the requirement of a second signature on payment documents. The personal responsibility of the chief accountant for the use of funds is also retained. To date, the subordination of the chief accountant directly to the general director is enshrined in the statutory and official documents of enterprises.

One of the elements of the organizational structure of the Kurgan plant deserves special attention - the subordination of the legal department to the deputy director for economics. The work of this service is largely connected with the preparation of contracts with external organizations, with the assessment of the legality of decisions taken by economic services, with the fulfillment of the obligations of the enterprise to the state and contractors. Therefore, such a position of the legal service in the organizational structure, in our opinion, is natural. Also, in our opinion, the direct subordination of the department of foreign economic relations (OVES) to the deputy director for economics of the Kurgan plant or the deputy director for the prospective development of the Voronezh plant is completely justified. The main activity of OVES is aimed at providing production with orders, which is closely related to the economic analysis of a potential order. It is inexpedient and expensive to have a group of economists both in the planning department and in the OVES. Consolidation of these services under the leadership of the Deputy Director is quite justified. Evidence confirming the expediency of the provisions of the OVES and the planning and economic service are the changes in the organizational structure of the Voronezh plant over the past few years.

After the creation of the foreign economic relations service at the plant, the price bureau, responsible for the calculation of products and subordinate to the chief economist, was transferred to the structure of the foreign relations department. Later, he was again returned to the direct subordination of the chief economist. At present, the organizational structure looks more complete: both economists and marketing specialists are united under a single leadership (at the Voronezh plant - the deputy director for long-term planning, in Kurgan - the deputy director for economics and finance). The Bureau of Prices remains under the jurisdiction of the Chief Economist, works in the structure of the Financial and Economic Service and ultimately reports to the Deputy Director for Economic Affairs.

As part of the economic services of the plants there is a department of labor and wages (OTiZ), which is traditional for the structure of the financial and economic service.

A feature of the structure of the economic service of the Kurgan plant is the allocation of an independent financial department in its composition. His position and subordination directly to the Deputy Director for Economics and Finance meets modern requirements. The Voronezh plant does not have an independent financial department. Its functions are performed by the financial group as part of the accounting department. There is no doubt that the role of the financial service has increased and is intensifying with the development of market relations in Russia. Currently, financial departments are needed, which are charged with the task of forming a rational capital structure, assessing the availability of working capital for an enterprise, managing cash flows, conducting financial analysis, search for sources of financing, budgeting, etc. In this regard, the experience of the Kurgan plant in separating the functions of the accounting department and the financial department seems to meet the requirements of the time. At the Voronezh plant, the financial group is part of the accounting department. In this regard, the main functional responsibilities of accounting include: financial management, accounting for materials and other property, depreciation, financial reporting and taxes. At the same time, there is no analytical service in the accounting department that would assess the current financial and economic state of the enterprise, sources of financing, and investment flows. There is no such service in the structure of the planning and economic department. Calculation of the cost of new orders, comparison of planned and actual indicators are carried out by the economic service, financial activities controlled by accounting, which ascertains the course of movement of financial resources, manages them and sums up. Thus, there is no forecasting of the financial and economic state of the enterprise, an operational analysis of its production activities. The assessment of the economic condition is carried out on the basis of actual data, when it is no longer possible to influence them. In order to improve the organization of work and coordinate the activities of the financial and economic service, each of the analyzed enterprises can and should optimize the organizational structure of this service. It is no coincidence that at the Voronezh plant for last years Significantly increased the number of accounting staff. An increase in the number of functional responsibilities within one department negatively affects the results and efficiency of its work. To change the situation, it is necessary to streamline and clearly delineate the functional tasks of the financial and economic service and reflect this in its organizational structure. Today, it is important, in our opinion, to include in the financial and economic service the positions of specialists in financial planning, conducting current operational analysis, assessing the attractiveness of investment projects, compiling an enterprise's budget, evaluating various sources of financing, i.e. positions of financiers or financial managers.

Along with the enterprises of JSC Mostostroyindustriya, the organizational structures of other enterprises of Voronezh were analyzed: OJSC Rudgormash and the Voronezh Carriage Repair Plant named after Telman (VVRZ). Schemes of organizational structures of economic services of these enterprises are given below in fig. 4 and 5.

Rice. 4. Organizational structure of the financial and economic service of JSC "Rudgormash"

It should be noted that if the first three enterprises are commensurate in terms of production volumes, then the Rudgormash plant and VVRZ are almost twice as large as production capacity as well as the number of employees. The structure of the financial and economic service of the Rudgormash enterprise is focused on modern financial management requirements commercial organization and, in our opinion, quite complex. The entire service is headed by the Deputy Director for Economics and is divided into departments: economic planning and accounting and analysis (which includes accounting and financial departments). The service also includes a department of taxation.

The planning and economic management includes traditional divisions: economic, organization of labor and wages. The accounting and finance management structure includes services that meet modern requirements. Here, in addition to the traditional sectors, separate services are distinguished in the accounting department: management accounting and analysis, budgeting, mutual settlements and work with banks. However, the subordination of the financial department to the chief accountant seems unjustified. The head of the financial department has no direct access to the head of the economic service. It is more expedient, in our opinion, to leave for each of the services only their inherent functions and bring each of them to direct subordination to the deputy director for economics: accounting, planning and economic and financial departments. The tax department is removed from the accounting department, although it builds its activities on the basis of accounting data and, therefore, should be part of the accounting department.

The organizational structure of the economic service of the VVRZ named after Telman, on the contrary, is not complicated by the modern division of functions and is similar to the organizational structure of CJSC Ulan-Udestalmost. The difference between the financial and economic service of the Telman plant is that it is headed by the deputy director for economics. The service itself is divided into the economic department and accounting. Each of the divisions includes traditional functional groups and bureaus. It is worth paying attention to the fact that the economic department of this enterprise has a sector of accounting and analysis. Typically, such a sector is present in the accounting structure (in its financial part).

Rice. 5.

From conversations with heads of economic services, it seems that practical economists see the analytical group either in financial or in economic departments, least of all linking its activities with purely accounting departments of accounting. The same opinion about the position of this group in the organizational structure is shared by the authors of the work.

At the time of the survey of the activities of the financial and economic service of VVRZ, an additional specialist in taxation was introduced into the accounting department. In our opinion, in the current situation, the presence of such specialists as part of the economic service of the enterprise has become a necessity.

From the analysis of the considered organizational structures of financial and economic services, the identified patterns of their change and the requirements for them, we can draw conclusions about the conditions that the financial management scheme should meet at an enterprise with a nature of production similar to production at the enterprises of Mostostroyindustriya JSC:

• management of the financial and economic service of the enterprise should be headed by the deputy general director for economics and finance - the person responsible for full responsibility for managing the company's cash flows;
• separation from the structure of the accounting service into an independent division of the financial department, the functions of which are: cash flow management; analysis and assessment of the state of the enterprise; financial planning and forecasting; evaluation of investment projects;
• organization within the framework of the financial or planning and economic departments of an analytical service to conduct a periodic comparable analysis of the financial and economic condition of the enterprise, comparing planned indicators with actual ones;
• inclusion in the economic service of the OVES, since the planning of promising activities and the provision of production with orders require an economic justification;
• since the activity of the economic service of the enterprise is designed both to meet the internal needs of production and to provide a very wide range of external relations, it is quite justified to include the legal service in this structure.

The main role in the process of managing the finances of an enterprise is assigned to the deputy director for economics and finance (in other words: director of economics, vice president of the company for finance), who is directly subordinate to the general director. This is a key figure responsible for the development of strategies and tactics of financial management, their implementation to achieve the goals of the enterprise. TO official duties Deputy Director for Economics and Finance includes solving problems that determine the financial policy and implement the economic goals of the enterprise. To name some of them: the choice of service management schemes, ways and means of their improvement, organization effective work economic service, selection and placement of personnel, management of structural divisions of the service, provision interested parties financial and economic indicators of the enterprise, work with the banking system and business partners, the formation and development of relations with the owners.

The next level of management of the financial and economic service is the chief specialists and heads of departments who head functional services under the direct supervision of the Deputy Director for Economics and Finance. This is the accounting department headed by the chief accountant; financial department headed by the head of the department; the planning and economic department, the department of labor and wages and the price bureau under the unified leadership of the chief economist. The organizational structure of financial management, which allows optimizing financial flows arising from the production and financial activities of an enterprise, may look like a diagram shown in Fig. 6.

In the proposed structure, the accounting department is mainly responsible for the choice of accounting policies and the organization of accounting activities. She is also responsible for a reliable reflection in the accounting of business transactions, the provision of accounting data to internal and external users, the correctness of maintaining tax accounting. In addition to traditional functional divisions, sectors can be included in its structure internal audit, management and tax accounting. The tax service is part of the accounting department for the following reasons: firstly, due to the fact that all forms of financial reporting - balance sheet, income statement, cash flow statement, etc. - are formed in the accounting department. Secondly, by the nature of its activities, the tax service is an accounting unit. Thirdly, rational restrictions on the number of individual units in the economic service are necessary. The accounting department also collects information about costs and posting them by type for further presentation in the format "fixed - variable costs» in the framework of management accounting. Cost differentiation is important for conducting operational analysis, calculating the "break-even point". The location of such an analysis should be noted. Traditionally, it is referred to management accounting, which appears to be part of the accounting activity. In practice, the conduct of operational analysis is more often attributed to the functions of economists-analysts, linking it with the activities of the financial or economic planning department. It can be noted that the analysis of "costs - volume - profit" is an integral part of financial management, therefore, in the presented organizational structure, cost accounting should be singled out as a function of accounting, and the analysis should be assigned to the analysts of the economic service. In our opinion, this approach to the division of functions seems to be more correct, since the planning of production activity indicators, the comparison of their planned and actual values ​​should be carried out by one service.

Rice. 6.

In the recommended organizational structure, the financial service, headed by the head of the department, is separated into a separate structural unit. The Financial Department is directly subordinate to the Deputy Director for Economics and Finance. This position of the department is dictated by the requirements that are imposed on this service by the modern nature. economic relations. IN market economy the tasks solved by the financial department are of high importance for the enterprise. The competence of the department includes: searching for sources of financing for production, managing the capital structure of an enterprise, assessing the availability and sufficiency of working capital, tracking revenue, managing accounts receivable and payable, analyzing the compliance of the company’s funds with its financial obligations, financial planning and forecasting, attracting and control briefly
term loans and financial investments, participation in the preparation of the company's budget, financial analysis, evaluation economic efficiency investment projects. The listed tasks are complex in content, and therefore require highly qualified personnel of the financial department. For example, the evaluation of investment projects requires a high level of knowledge of financial management, accounting, production planning, cost justification, knowledge of methods of analysis and calculation of cash flows. That is why it is so important to have a separate service specializing in financial management. Some semblance of such a service as part of the accounting department, as is the case in most enterprises, is now unacceptable.

The economic service, headed by the chief economist, includes a planning and economic department and a department for the organization of labor and wages. The activities of the planning department are related to the solution of the following tasks: planning of production activities and related costs, analysis of actual data on the volume and costs of production, identification and analysis of the causes of deviations from planned indicators and standards. This service develops ways and methods to reduce costs, prepares pricing decisions for different kinds products, together with other structural divisions, is the developer of business plans for the enterprise, collects and maintains reporting documents on its production activities, determines and monitors the profit received from the production and sale of products. Planned and actual profit is the object of close attention of the planning department. This implies the expediency of conducting an analysis of the current economic state of the enterprise in this particular department. The service in which plans were developed and the actual results of production activities were monitored should be the place for conducting operational analysis, analytical work to evaluate the final indicators in comparison with the planned ones.

In direct connection with the planning department is the department of organization of labor and wages. Its functional purpose is the organization, regulation and accounting of labor costs in the enterprise. The department conducts justification of prices for production operations, takes into account and analyzes labor costs.

Of course, the economic service is not able to separately carry out production planning or prepare reports. In this work, it is important to connect with production departments, marketing and technical services of the enterprise. In the process of preparing reports and conducting analysis, economists need to interact with the accounting department and the financial department, as well as the sales department.

As noted in the analysis of the organizational structures of enterprises included in Mostostroyindustriya JSC, it is advisable to introduce a department of foreign economic relations and a legal service into their economic services. This proposal was reflected in the organizational structure, which is recommended for implementation in ZAO Voronezhstalmost (Fig. 7).

The activities of the OVES are related to the economic feasibility of projects that are supposed to be put into production. In our opinion, to have a group economic analysis in OVES is prohibitively expensive for such enterprises. The inclusion of OVES in the structure of the economic service, as it was done in Kurgan, is, in our opinion, a good decision. A similar situation exists with the legal service. Her activities are closely related to the work economic structures. The association of OVES, legal service and economic structures under the control of the Deputy Director for Economics and Finance seems to be rational from the point of view of coordinating their joint activities.

The recommended organizational structure of the financial and economic service, in our opinion, most fully reflects the requirements for this service. However, it is indicative. It can be adjusted depending on the company. With a particular situational approach to building an organizational structure, it is important to maintain functionality, that is, the ability to effectively manage financial and economic activities. At large-scale enterprises, the service may contain a large number of groups, bureaus, departments. A small enterprise may have a service where the functions and responsibilities of sectors or groups can be combined and carried out by a smaller number.
workers, but nevertheless, in this case, it is necessary to maintain the functionality of this service. It is designed to ensure the efficiency and effectiveness of enterprise management, the implementation of management decisions at any level. Another requirement for the organizational structure of the economic service, in our opinion, is its adaptability to the constantly changing internal and external environment. The structure should be timely modified into a system that reflects new trends in the development of the enterprise. The success of its activities in the future is largely related to the correspondence of the organizational structure to the goals and objectives facing it.

Literature

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5. Dvoretskaya A.E. Organization of financial management in the enterprise. // Management in Russia and abroad. - 2002. - No. 4. - P. 96.

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