17.05.2018

The article describes the experience of developing and implementing an accounting system for projects in the 1C: Accounting CORP program, edition 3.0.

Formulation of the problem

The customer's company delivers industrial equipment from abroad and installation of this equipment. Each new transaction with a customer opens new project. It is required to maintain management accounting with details on projects.

It is necessary to maintain a list of projects with their characteristics (contractors, contracts, amounts, responsible persons), to record the relationship to a particular project of each business transaction, calculate income and expenses for projects.

Project income is income from the sale of equipment and services for its installation. Project costs include the cost of equipment at suppliers' prices, additional costs for its delivery, customs clearance, services of third parties, as well as the cost of wages for employees of the enterprise participating in the project.

The enterprise keeps records in the program "1C: Accounting CORP 3.0" (hereinafter referred to as BP CORP). As you know, the program has end-to-end analytics for organizations, as well as accounting for departments. But both of these analytics are already being used for their intended purpose - for maintaining regulated accounting.

Implementation

To keep records of project transactions, it was decided to use the mechanism available in the program additional information, which are used to store document properties. Additional information, unlike additional details, is not an integral part of the document. They are stored in a separate register and can be viewed and edited even by those users for whom editing of the document is closed (for example, by the date of the prohibition of editing).

As additional information, "marking" the documents, elements of the new reference book " Projects".

Subsystem "Projects"

To work with projects in the BP KORP program, a separate subsystem was created. All new objects related to this subsystem are located in the " Projects".

Rice. 1. Subsystem "Projects"

Sharing Access

New user roles have been created in the program for editing and viewing projects (see Fig. 2).

Rice. 2. Project access profiles

Directory "Projects"

Directory "Projects" - hierarchical. At the top level of the hierarchy are groups that separate the head office and branches. In the same place, you can make a group for general business expenses (pseudo-projects for attributing expenses "without a project").

Rice. 3. Directory "Projects" - groups

Rice. 4. Directory "Projects" - elements

The structure of the directory corresponds to the requirements of the customer. The directory contains many fields that characterize the project. The main field is a unique project code, on the basis of which the accounting system is built. From the code and the name, a representation of the project is formed, which is used in all selection lists.

On the "Additional" tab, you can enter contracts related to the project - both with suppliers and with buyers. The list is not limited.

Rice. 5. Project card. Advanced tab

After entering the contracts for the project, you can click on the "Record" button, and then on the " Finding Related Documents".

Search for project documents

Service processing, called from the form of the "Projects" directory element, is intended to facilitate the search for documents on the project. It selects a list of documents and shows if they are "marked" by the project. The found document can be opened for viewing and immediately fill in additional information.

Fig.6. Quick search project documents

Loading projects from an external file

The main way to add projects to the directory is to load from a pre-prepared XLSX file.

The load command is located in the form of a list of the reference book "Projects".

Additional information "Project"

Work from document journal

Additional information about documents is stored in a separate information register. Filling in the value is possible both from the document journal and from the document form. To do this, click on the button " additional information" (highlighted in red in Fig. 7). After that, a form for selecting a project from the list will open. After filling out the form, you need to click on the button " Write and close". The project is entered.

Fig.7. Filling in additional document log information

Projects can be displayed in the document list form as a separate column. To do this, through the menu " More"need to call command" Reshape...". In the dialog that opens, place the cursor on " Link" and click on the "Add fields" button (see Fig. 8). Select from the list " Project", tick this list item, click " OK". After that, you can use the "Up" and "Down" buttons to change the place of additional information in the list of output log columns. When you are finished editing, do not forget to click " OK to accept your changes.

Fig.8. Displaying the "Project" column in the document log form

On fig. 9, the result is highlighted with a red rectangle.

Fig.9. Column "Project" in the form of a journal of documents

Once a project has been added as a document list column, it can be printed or spreadsheet document team " List out..."from the menu" More".

You can also display the "Project" column in printed form register of documents on the button " Printing - Register of Documents".

Fig.10. Column "Project" in the register of documents

For those cases when one document contains several records related to different projects, it is provided project distribution. This is an external fill processing that is called from a document form or document list.

Fig.11. Button "Distribution of costs by projects"

In the processing form, you need to fill in the "Project" field for each line of the document, then click the " Move to distribution" and get the final distribution with the summation of the totals for the projects (see Fig. 12 and 13).

Fig.12. Distribution of costs by projects

Fig.13. Final allocation of project costs

Button " Write Changes" creates entries in the information register, which are then used in reports.

To highlight such documents, a predefined element of the directory "Projects" - " Distributed".

Distribution of payroll costs

The salary is calculated in the program "1C: Salary and personnel management 3.1", from which accruals and deductions are loaded into the BP KORP into the document "Reflection of salary in accounting". To allocate labor costs to projects, processing of filling out this document is used (see Fig. 14-16).

processing shows Current state distribution of amounts from the document for projects, and also allows you to create such a distribution.

If the amounts for the document have not yet been distributed, you must go to the "Worked out by projects" tab. In the table, the rows will be filled with employees from the document, and the columns with project shares will be empty. The maximum number of columns is 25, so many projects can be used for one document.

Fig.14. Allocation of payroll costs across projects. Document content

Salary distribution algorithm for projects

The "Document content" tab contains summarized data on employees, accrued amounts and contributions, accounting accounts and cost items (see Fig. 13). These amounts are posted to the employee's projects in proportion to the percentages entered.

Fig.15. Allocation of payroll costs across projects. Interest on projects

There are 2 options for filling in project data:

1. manual entry for each line of the table;

On fig. 15 shows an example of manual data entry. After filling in the table, on the "Worked by projects" tab, percentages for each project in the selected line will appear.

Fig.16. Final distribution of payroll costs by projects

The "Write changes" command places the resulting distribution in the information register, the data from which is used when generating project reports.

Project reports

Project Operations

The report shows documents related to projects, grouped by projects and currencies. There are two report options - with the output of amounts with VAT and amounts without VAT. Document amounts are distributed by report columns depending on the type of business transaction.

Fig.17. Project Operations report

Motion Money by projects

The report shows the receipt and expenditure of money on current accounts and at the cash desk grouped by projects.

Fig.18. Report "Cash flow by projects"

Project costs

The report displays a table, in the rows of which there are cost items taking into account the hierarchy, and in the columns - projects. The report allows you to make a selection by organization, group of projects, project. You must specify which accounts the costs will be collected from.

Fig.19. Project Cost Report

Project Sales

The report displays a table, in the rows of which - sales documents grouped by departments and item groups, and in the columns - projects. In the cells of the table - indicators of revenue and cost of sales, as well as gross profit. The report allows you to make a selection by organization, group of projects, project. In the report settings, you must specify which accounts are used to record sales.

Fig.20. Project sales report

Project income and expenses

The final report on the results of the enterprise's activities in the context of projects for the specified period. In the upper part of the report - income (for more details see the Sales report), in the lower part - expenses (for more details see the Cost report). The columns contain project data. Totals are present in both rows and columns of the report table. In the final line, you can see the net profit or loss for each project.

Fig.21. Report "Project income and expenses"

Solution architecture

Refinement of a typical configuration is made in the form of separate metadata objects (directories, registers of information, etc.), united by a common subsystem "Projects", which does not interfere with a simple update of the configuration by comparing and merging. Most processing and all reports are made external, this allows you to download changes to them without interrupting the work of users.

The solution can be adapted for the version "1C: Accounting 8 PROF".

To illustrate the article, the program "1C: Accounting 8 CORP" release 3.0.60.59, demo base was used.

This article is a description of the implementation with many improvements for the needs of the customer. You can order a similar implementation. In addition, we offer you ready-made solutions for "1C: Accounting 3.0":

By "project organization" we mean an organization whose main activity is the implementation of projects in which personnel costs are a significant cost item.

Examples design organizations, as mentioned above, are: research institutes (NII), design bureaus (KB), design institutes (PI), software developers and suppliers, design bureaus, marketing and PR agencies, audit, appraisal , consulting companies and others.

In all these cases, the "product" of the organization is the result of project work: a report or article on the results of the study, technological, design and / or design documentation, prototype, computer program, advertising campaign, professional opinion, report containing recommendations, etc. At the same time, in all cases, a significant share of the cost of the “product” is the cost of maintaining the project team. Of course, material costs and equipment costs can be a significant proportion (very significant, for example, for the production of prototypes and negligible for consulting), but in this article we will not consider such costs.

Note that the activity design organization may be one of the stages of a longer value chain. For example, a design institute may be involved under an EPC/M contract with an engineering company; branch research institute - in the implementation of research and development work when creating unique equipment or materials.

What are the problems of managing the economics of the project and the economics of the design organization?

Classic design organizations of the Soviet era (NII, KB, PI), in fact, had no problems with managing the economy. The sectoral ministries approved the work plan (“themes”) for the next year, as well as the staff and fund wages. The economic independence of these design organizations was realized through the performance of contractual work for individual enterprises and organizations. The volume of such works was, as a rule, small.

When the economic model of the country changed, many design organizations showed a certain inertia. While trading and manufacturing enterprises(which are characterized by a short- and medium-term turnover period) got the hang of managing their economy (i.e., solving issues of pricing, forecasting, planning, accounting and analyzing income and expenses), many classical design organizations (whose turnover period is long-term) lived the old-fashioned way: pricing - estimated, adjusted for current prices, cost accounting - boiler, profit from "science" - symbolic, since the main one is from renting out space.

At a certain moment, realizing that one cannot be an element economic system in which new principles work economic management, classical design organizations began to set themselves the following questions:

Under the new economic conditions, new design organizations which had no analogues in the Soviet era: design bureaus, marketing and PR agencies, audit, appraisal and consulting companies and others. Of course, all of the above questions are relevant to them as well.

A separate layer of problems is associated with the specifics of the personnel working in the design organizations of the listed types. The creative work of a researcher, engineer, designer, "creative" is practically not amenable to rationing; creative individuals generally do not fit well into the framework of the rules and regulations, ranging from “disobedience” to the organization’s work schedule and ending with the form of presenting the results of their work. Their attitude to the material reward of their work is also very diverse, regardless of its quality and complexity. They say, of course, age features. Given the lack of "idea generators", as well as interpreters of these ideas that can bring them to a commercial product, the heads of design organizations have to look for specific approaches to managing a team of professional employees, forms and methods to stimulate their fruitful and cost-effective work.

So, the design organization means of managing the cost of individual projects and the organization as a whole are needed, as well as effective means of stimulating professional employees of the organization.

Our heritage and the possibilities of its application in the new conditions

What means for managing the economy of a design organization have been inherited from the Soviet era?

Design and construction organizations, when concluding a contract for the implementation of a project, on the basis of Reference books of basic prices or other similar regulatory documents, form project estimate, as a rule, in the context of project stages, individual works or results; much less often - in the context of the resources used. However, the latter is not required for negotiations between the customer and the contractor, since project resource management is an internal affair of the design organization.

The idea of ​​estimated rationing for standardized works and services is a natural product and tool planned economy. The prices for resources underlying the rates for work were set, the labor intensity was statistically calculated, and therefore the cost of an individual work was a well-defined value, unchanged for several years, or even decades, and did not need to be deciphered - the balance of work and resources was reduced at the national level.

Attempts were made to draw up estimated norms and standards for research work. Recalls S.I. Berezhkov, who led in the 1980s. one of the laboratories of the Central Research Institute of Shipbuilding Technology: “On the initiative of the Ministry in 1986, the Institute was asked to develop standard models of R&D, but in such a way that the laboratory had no more than 3-5 standard models. Each of the four sectors of the laboratory, through considerable efforts within 3 months, managed to bring their developments into 5 typical schemes. The established “limit” for the laboratory and the institute was never reached, so the ministry soon curtailed this activity.”

Expenses the design organization for wages were constant, and therefore were taken into account by the boiler method. Thus, the question of economic efficiency separate project, even when delivered, could not get an answer.

In the new economic conditions, the approach to pricing has changed radically. First, resource prices have become less stable. Secondly, the organizational and technical conditions for the performance of work have changed: technologies, tools, equipment, materials, principles of interaction between performers. Thirdly, the balance of work and resources is now reduced separately by each market economic entity. Finally, fourthly, no one deals with rationing centrally.

The traditional estimate is now a means of communication between the customer and the contractor, which is far from always effective, but the only one possible in the current conditions.

For research work, as well as for numerous new types of design work and services (PR, marketing, consulting, design), estimated norms in the classical sense cannot exist in principle. It should be noted that non-standard, creative, intellectual work prevails in these works and services. The share of such works and services in the country's GDP will only increase in the future.

Thus, managing the cost and, more broadly, the economics of an individual project and the design organization as a whole is now a “personal” problem for each design organization. Attempts to use traditional estimates for this, even if they are adjusted for current prices, are incorrect, since the estimated norms solve the problem of management revenue project organization, not its costs, because they are tied to result work, not to resource that performs it.

Unfortunately, the existing guidelines for the organization of project work describe in sufficient detail the procedural part of project management, but only to a small extent deal with the issues of project economics management. This is not surprising, since the economics of a project depends both on the specifics of the project itself and on the customs of the organization executing it.

At the same time, there are not many fundamentally different approaches to solving the economic issues of a design organization. We will talk about two management models that allow us to solve these problems in different ways.

"piecework" model

The essence of the model

The work of an employee is paid piecework, depending on the volume and complexity of the tasks performed by him in the project. The permanent part of wages is extremely insignificant. Employee labor intensity is not accounted for.

Project's budget

Revenue part The project budget is formed on a contractual basis, while the cost of individual works is determined. For example, guides of basic prices or their analogues can be used, taking into account corrective factors. The approximate lower limit of the project cost is the payroll fund, which is also set according to the estimated norms.

Expenditure part The project budget is formed according to the principle "costs = revenue - established profit". Labor costs are allocated to the relevant departments (or employees), based on the cost of the relevant work fixed in the contract or in another way, for example, from tables of relative cost (in percent) of sections project documentation all the same reference books of basic prices.

The head of the relevant department divides the work into tasks, and distributes the received amount among the employees of his department - the executors of the tasks. The contractor receives the agreed amount if the task is performed by him with the proper quality no later than the deadline.

The labor intensity plan of the project is not created, since the main part of the employees' wages is piecework, a significantly smaller part is permanent, within the legal minimum. The head of the department monitors the loading of employees and the staffing.

At the same time, there are no tools for accounting and planning the workload of personnel. The model has the property of self-regulation, since an unloaded employee will either compete for tasks or leave the organization on own will, an overloaded employee will refuse new tasks. The head of the division loses practically nothing if he keeps some excess resource, since in the state of "cold reserve" it is cheap.

The procedure for accounting for labor costs for a specific project is simple: costs in the amount equal to the cost of the task are charged to the cost of the project if the task is handed over to the project manager (and / or head of the department) with proper quality no later than the deadline.

Project efficiency assessment

In the model under consideration, the assessment of the marginal profitability of the project is trivial, since the actual costs coincide with the planned ones due to the way they are formed. There are no data for labor intensity analysis. Of interest is the assessment of the timeliness of the project as a whole and individual tasks in particular.

The combined indicator is the marginal return of the project (in % per annum), calculated using the standard formula:

At the same time, the planned and actual values ​​of the first fraction (marginal return on costs) are the same.

The project profitability indicator can be used when deciding whether to include a potential project in the project organization's portfolio of projects. Of course, this should take into account the risks of the project.

To assess the effectiveness of the work of the staff, the annual output of the employee is used (the cost of project tasks completed by this employee per year).

"Salary" model

The essence of the model

The constant part of an employee's salary, which depends on the situation on the labor market and the capabilities of the organization, is significant compared to the variable part, which depends on the efficiency of project assignments. A permanent part of the salary (salary) is paid to employees regardless of their employment on projects, but a detailed record of the time spent by each employee is kept both for the projects he performs and for other categories.

Project's budget

Revenue part budget is forecasted based on an expert assessment of the labor intensity of specialists of different qualifications (in standard hours) and their external hourly rates. The discussion between the customer and the contractor is subject, as a rule, total amount, and therefore the planned figures do not initially claim greater accuracy. The approximate lower limit is the cost of the project, calculated at the internal rates of employees.

Expenditure part of the project budget, which reflects the remuneration of the employee-executor, is calculated as the product of labor input by the internal rate of the employee, which reflects the cost of his man-hour. This cost includes directly: salary, accruals on it, employee insurance; indirectly, you can allocate the costs of the unit, the total costs of the organization.

Project labor intensity management

The labor intensity plan underlies financial budget project.

The planned labor intensity is formed, as was said, on the basis of expert assessments based on the experience of performing similar work. If it is impossible to predict the complexity of the entire project, it is divided into stages, based on the results of each of which the complexity of the subsequent ones is specified. From the labor intensity plan, it is clear what specialists are needed to complete the project and how they will be loaded.

As the project progresses, specific performers indicate weekly in the time card the time spent on a particular project. In addition, the time card indicates the time for performing non-project work on the instructions of the organization's management, time for training and development (within the plan agreed with the management), vacation and sickness time, unoccupied time.

The time attributed to a specific project is controlled by the project manager on the one hand (confirmed by his signature), on the other hand, by the administration of the organization (staff loading is controlled). Therefore, the employee indicates plausible numbers, although the project manager, employee and administration have diverging interests. The project manager sees the actual picture of spending labor resources in the project budget report.

The time actually allocated in accordance with the time card for each project is multiplied by the internal hourly rate of the employee and is attributed to the actual cost of the project.

Project efficiency assessment

In the model under consideration, the actual expenditure part may differ from the planned one. Saving labor intensity while achieving acceptable quality results means efficient use of the resource. Therefore, the marginal profitability of the project is of interest for analysis. It makes sense to analyze the timeliness of the project and individual tasks. A combined estimate can be obtained by calculating the marginal return of the project using the above formula.

It should be noted that if the staff is underutilized, it makes little sense to monitor the profitability of individual projects. Otherwise, profitability serves as one of the criteria for including the project in the organization's portfolio.

Evaluation of personnel performance

To assess the effectiveness of the work of personnel, the following are used:

• load factor (the share of calendar time assigned by an employee to the implementation of projects);
• rate of development of norms (number of norm-hours produced by an employee for one man-hour when working in projects);
• the annual output of an employee (the sum of the shares of project revenue attributable to this employee per year).

The load factor is necessary for headcount planning. First of all, it indicates underloading and allows you to analyze its causes.

The rate of development of norms shows how effectively an employee uses his work time, as well as how correct were the estimates of the complexity of the project at the stage of its launch. In addition, the coefficient is used to predict the annual budget of a unit (or the entire project organization): knowing this coefficient and the planned staffing, it is possible to calculate throughput» departments in standard hours, from where, using the forecast of market hourly rates, to estimate the maximum possible revenue.

The normative ratio helps to link the profitability of individual projects with the profitability of the organization as a whole. If this coefficient is less than 100%, then the profitability of the projects, generally speaking, does not imply the profitability of the organization as a whole. If this coefficient is more than 100%, then even if individual projects are unprofitable, the organization as a whole can be profitable.

The annual output of an employee is financial assessment efficient use of working time. Can be used for annual employee bonuses.

Experience of design organizations

Research projects of RFBR and ISTC

The organization of financing of research projects of the RFBR and the ISTC is compared by A.G. Konoplyannikov, Doctor of Biological Sciences, Professor, Head of the Laboratory of Polyradio Modification of the MRRC RAMS, involved in the implementation of projects of both types.

RFBR projects are typical "piecework" projects with a funding level of 300-400 thousand rubles. per year with a duration of 2-3 years up to 700 thousand rubles. per year (for projects that develop problems that are officially recognized as important for the state). For the successful implementation of the project, the participation of specialists of different nature is required: firstly, the organizer-project manager, who must both generate new idea that requires experimental development, as well as being a skilled manager who can assemble and control a team of performers, and secondly, performers who are ready to perform the necessary part of the work for relatively little money in a short time. It is good if the team has its own “OTC” in the person of a specialist (s) who is (s) aimed at criticizing the interpretation of the scientific results obtained, and their own “generator of ideas”. This makes such a team viable in terms of its development over time and the ability to generate and solve new scientific problems.

In the ISTC projects, which are funded more significantly (from 300-400 thousand dollars for 2-4 years), with the general "piecework" nature of the organization of work, an attempt was made to divide the performers into categories indicating their rates and the maximum duration of the performer's work during the year ( usually no more than 50% of the total duration of work in a year), which in some ways makes the organization of such works similar to those carried out with payment according to the "salary" model.

A.G. Konoplyannikov notes that the level of achievement of the ISTC is usually higher than that of the RFBR. It is possible that the greater success of ISTC projects is due mainly to the level of their funding, and not to other features of the projects of these two organizations.

Research and Production Association

According to the company's financial analyst M.A. Yesenina, whose area of ​​responsibility is the formation of the company's budget, the lack of economic management tools allows for the irrational use of working time, which often turns out to be the reason for the failure to meet deadlines. Changing the timing, in turn, leads to the need for the current adjustment of the sales budget.

The choice of the optimal model for managing the cost of projects, according to M.A. Yesenina, the following factors influence.

The "piecework" model only works when it is possible to accurately determine the cost of the work without using time rationing. In this case, you can reduce costs, since pieceworkers (for example, designers) can work from home. In our company, this option is practiced, but not with all designers. Only a few have gained confidence and can efficiently and fairly quickly fulfill the volume given to them. Another positive feature is that inefficient employees can be weeded out. Poor quality work may be the reason.

The threats of the "salary" model include: revaluation of the cost of an employee's labor, his capabilities, incorrect expert assessment of working hours and a number of other reasons, large downtime. For a design organization, and in particular technical specialists, this is not very suitable, since their abilities are different for many reasons (level of qualification, experience, human capabilities). But the “cost” of an accountant, lawyer, cleaning lady is easy to estimate, since it is possible to accurately determine the labor costs for performing a specific operation (issuing an invoice, drawing up an agreement, cleaning a room).

One of the first steps currently being taken towards rational organization labor in the company is the development of criteria for assessing the effectiveness of employees (including administrative and managerial personnel) for further certification.

IC "SIBINTEK"

In the Directorate of Service and Information Systems of IC SIBINTEK (Moscow office) there is a “salary” model. Within the framework of this model, it is supposed to unify approaches to managing the economics of projects in a wide regional network of the company.

According to A.L. Savin, Deputy Director for Information Systems of the Service and Information Systems Directorate of IC SIBINTEK, the following considerations were taken into account when choosing the optimal model.

The "salary" model allows you to increase the efficiency of employees, reduce costs and retains a high share of the responsibility of the organization's management for its business. As part of the "piecework" model, the organization shifts a significant share of the responsibility for the lack of orders to employees. At the same time, controllability by specialists is lost, as people begin to creep to places where there are orders. And in the context of a shortage of personnel to solve such problems in the labor market and the importance of teamwork on projects, this circumstance seriously reduces the efficiency of the organization as a whole. Practice has shown that similar organizations operating on a piece-rate model experience significant difficulties and leave the market.

When forming the project budget, the labor intensity is estimated by an expert, then the time spent is taken into account in fact in the context of projects. At the same time, it is controlled that the time assigned to projects is at least 75% of the total working time. 10% of the total time is devoted to non-active time, and the remaining 15% - to professional development.

The project manager is responsible for implementing the project budget. The effectiveness of the project is assessed by the level of marginal profitability.

MS Project Server + Web Access, as well as MS Excel and MS Project are used for time tracking. Small organizational difficulties were associated with the introduction of such an accounting system. There were no technical difficulties, since the system was already installed and deployed on the organization's servers. Difficulties also include the need to train users (project managers and specialists) to use this tool.

MFA consulting

A.M. Kehl, managing partner of MID-consulting, notes that the issues of managing the economy of consulting projects and the company as a whole are very relevant, since the cost of labor in consulting fluctuates around 70-80% of the total cost and is classified as fixed costs. This is the same operating lever by which a company can make significant profits if the staff is busy, or, otherwise, significant losses.

The loading of employees on projects and in general for the year is planned as follows. First, the planned annual volume of work is determined, then, based on this, the annual need for personnel is calculated. It is assumed that about 30% of their time employees will not be involved in projects. Accordingly, a small shortage of personnel is usually planned. Based on the planned need, staff is hired or reduced. Under the reduction of staff most often refers to a decrease in the number of newly hired employees, rather than layoffs.

Each employee has an internal rate, which depends mainly on the costs of that employee. The project manager creates a project team and determines the project budget based on internal rates. Since one of the assessed indicators of the manager's performance is the implementation of project budgets, the manager will not take extra staff into the project. At the same time, the manager will not allow a lack of staff or "lack of qualification" on the project.

With short-term decreases in the workload indicator, management needs to use employees on so-called internal projects aimed at improving various company processes, training, brand development, and improving other business processes of the company.

A short-term assessment of employees is carried out by the project manager directly in the process of project implementation. Each employee of the company is assessed twice a year. Staff utilization rates or project budget performance indicators are important, but far from decisive, in the evaluation of staff.

To manage project budgets and track employees' working time, the company uses a specialized program that allows you to analyze the main indicators as quickly as possible, for some indicators - online.

The main difficulty in the way of introducing budget management tools is the decision on the need to implement a cost management program. The second difficulty is resistance to change. Once a decision has been made, it must be implemented quickly and decisively so that the first results appear as soon as possible. The technical difficulties of implementing such systems are insignificant.

According to A.M.Kel, it is advisable to use a “salary” model in consulting, since the consultant’s work is creative in nature that cannot be standardized, the company’s reputation depends heavily on the quality of work, and relationships between contractors are built on a long-term basis. In addition, companies using the "salary" model are aimed at the rapid development of their own personnel, their retention and promotion. career ladder. The "piecework" model does not provide for this.

CiG Business Consulting

The author of the article, director of financial and management consulting CiG Business Consulting, together with colleagues, developed and implemented in consulting company CiG Business Consulting is a project budget management system within the "salary" model.

In the absence of any norms of labor intensity for consulting projects, the model is a means of managing the income and expenses of projects. It is the “salary” model that meets the consulting business associated with the development of non-standard solutions, since it creates stable working conditions for employees with the psychological type of “researcher”. The stimulating effect on the staff in this situation is non-material.

The difficulties of implementing and using the "salary" model are mainly associated with the calculation of the internal rate - the cost of a man-hour of an employee's work. Careful attention should be paid to the composition of the costs included in this cost. It is not always reasonable and convenient to include some posted overheads in it, because then the internal rate will have to be recalculated whenever the size of the company, the area of ​​the leased premises, etc. changes. On the other hand, since the internal rate serves as a lower benchmark for the external rate (i.e., the sales price of an employee's work), it is reasonable to include posted overheads that do not change over the course of six months or a year as part of the internal rate. In any case, it is reasonable to evaluate the effectiveness of the project implementation through marginal profitability and marginal profitability.

Within the framework of the salary model, planning the workload of staff is of great importance. Considering the nature of the consultant's work, as well as its psychological characteristics, it is necessary to provide that out of 100% of the annual fund of time, 10 - 20% will be devoted to personal development, training, development of methods and technologies for the organization, 60 - 80% of the time will be spent working in projects, the remaining 10 - 15% - inactive time (vacation, sick leave, etc.). Too tight loading on projects, as practice shows, is a demotivating factor. The employee coordinates the distribution of working time for a year or six months with the company's management and reflects it in a personal plan. As part of the employee evaluation, the fulfillment of the personal plan is checked.

Conditions for applying models

Let us now discuss the conditions for applying the "piecework" and "salary" models. The table below attempts to list character traits projects, personnel and organizations, the presence of which affects the type of model that is most suitable for solving the issues of project economics management and the project organization as a whole. In view of the variety of practical situations, the signs listed in one column are rather connected by the conjunction "or" rather than "and".

In order to choose the most appropriate model in a particular situation, in the table it is necessary to note those features that characterize it. A more suitable model will be the one in the column of which more marked features are found.

Variations on a theme

The above table indicates, of course, extreme situations. Despite the fact that they are implemented “in their pure form” in many organizations, various intermediate models are also used. Here are some "degrees of freedom", the use of which will allow you to "fit the model to measure":

• One of the model settings is the ratio of the base and premium parts. financial reward. It can be changed depending on the stability of the economic situation, the prevailing type of personnel motivation.
• It is possible that different departments of the same organization will work according to different models.
• Under certain conditions, you can use outsourcing model, combining the positive features of the "piecework" and "salary" models.

Let's take a closer look at the latest model. The “piecework” and “salary” models described above, by default, proceeded from the fact that the employees necessary to complete the project belong to permanent staff companies. This, of course, is justified if the topics of projects carried out by the organization are approximately homogeneous and therefore the need for specialists of a certain qualification is clear. If the scope of projects may vary and the flow of projects itself is not sufficiently stable, then a more viable model is in which the organization can attract the necessary freelance employees with whom partnerships have been established or can be established within a reasonable period of time.

In the outsourcing model, the organization's permanent staff includes project sales staff, highly qualified general project managers and assistants; outside the state - employees with special qualifications. The economic picture in this model seems to be quite harmonious: expensive “backbone” full-time employees and a cheap apparatus of assistants work according to the “salary model” and, in fact, “make business” of the organization; freelancers work on a piece-rate model, generating costs only as needed.

The outsourcing model is quite common among organizations involved in new types of design work and services (PR, marketing, consulting, design). For example, according to this model in 1998-2005. in Russia, a large-scale TERF project was carried out, which in reality consisted of several dozen consulting projects on various themes(marketing, production efficiency improvement, financial management, information Technology, personnel management, etc.).

How to choose and implement the optimal model?

To determine which model the best way suitable for your organization, you need to get answers to the following questions:

When implementing one or another model of managing the economy of individual projects and the organization as a whole, it is necessary:

• Determine the main benchmarks for the effectiveness of projects, departments and the organization as a whole.
• Classify the types of costs attributable to the project, distinguish among them direct and indirect.
• Develop a form of the project budget, the budget of the unit / organization.
• Describe in the regulations the procedure for forecasting, planning, accounting and monitoring the implementation of the project budget and the budget of the unit / organization, fix the responsibility officials budget management organizations.
• Take the necessary steps to automate budget management.

Results

With all the variety of types of organizations whose activities are organized according to the project principle, and the types of projects they carry out, a few models of managing the economy of projects and the organization as a whole have proven themselves well in practice. This is:

• "piecework" model, in which the remuneration of a full-time employee of the organization consists of pre-agreed costs of individual tasks performed by him, while the employee's working time is not kept;
• "salary" model, in which a full-time employee of the organization receives a salary regardless of the volume of tasks performed, but a detailed record of the employee's working time is kept;
• an outsourcing model in which full-time employees work on a “salary” basis, and freelance employees work on a “piecework” model.

Each of the models is effective in certain conditions, depending on the specifics of ongoing projects, personnel and the business position of the organization. The analysis of these conditions, as well as taking into account the stated practice, will allow the organization to choose the most suitable model for it.

1 Guide to the Project Management Body of Knowledge (PMBOK® Guide). Third edition, 2004, sec. 1.2.1.

2 Comprehensive contract for engineering (Engineering), supply (Procurement), construction (Construction) and project management (Management).

3 Of course, taking on a project, in addition to operating rooms economic benefits organization often pursues strategic benefits (development of a new product, creation of "know-how", entry into new markets). In the latter case, operating loss means, in essence, the investment of the organization in the project, aimed at obtaining operating benefits in the future.

4 Regulations developed by industry institutes and approved by relevant departments.

5 The system of estimated pricing based on departmental norms that exists in Russia has been aptly described by experts as "a tool that allows the customer to mock the contractor." As you know, "aces"-estimators, absolutely legally using the existing regulatory framework, can vary the estimated cost of work up to 20% in both directions.

7 Work time sheet, which, unlike the time sheet, indicates not just the time the employee is at work, but the distribution of this time according to individual works, tasks, etc.

8 Russian Foundation for Basic Research.

9 International Science and Technology Center.

10 Medical radiology science Center Russian Academy medical sciences, Obninsk.

11 NPO (St. Petersburg) performs a wide range of work: research, development, development of design documentation, programming, etc. At the request of the NGO management detailed information organization is not mentioned.

12 Research and design and survey institute Novosibirskteploelectro-proekt (Novosibirsk) is a part of JSC Siberian ENTC, belonging to the E4 Group, and is engaged in the design of engineering systems, geodetic, geophysical, drilling, design, installation, maintenance of electrical networks and systems.

13 OAO Investment Energy Company” (Moscow) performs design and survey, construction and installation work in the energy sector (high-voltage lines, substations up to 500 kV, small and medium generation, boiler houses, thermal power plants, thermal and steam routes), supplies of equipment and materials, turnkey projects ”, organization of project financing, consulting services in the field of electric power industry, repair and maintenance.

14 IC SIBINTEK (Moscow) provides a full range of services in the field of IT outsourcing and after-sales service enterprises, system integration, development and implementation of information systems, design and creation of IT infrastructure, communication services, as well as equipment supplies.

15 The MID-consulting company (Moscow) provides consulting services in the field of management and strategic consulting.

16 CiG Business Consulting (until March 2008, AksionBCG, Moscow) provides management, financial and investment consulting services.

17 TERF (Tacis Enterprise Restructuring Facility) project on enterprise restructuring under the TACIS (Technical Assistance for the Commonwealth of Independent States) program of the European Union to help accelerate the process of economic reforms in the CIS.

18 See, for example, Elyashevich A.M., Life values psychological types.// Top-Manager, July-August 2004, p. 74-79.

This is especially true for complex, resource-intensive and expensive projects, where a small mistake or shortcomings can lead to irreparable consequences.

Seminar participants will receive a set of specific techniques and technologies for financial planning and project management that will help them make their work on projects truly effective.

After completing the training, employees will be able to competently solve the following tasks: Increase the profitability of the project; Conduct project budgeting; Analyze the feasibility of investments and determine the payback period of projects; Carry out budgeting of the company as a whole, based on project budgets; Manage the project taking into account their financial performance; Report on projects to international investment organizations and auditors; Make management decisions based on the project financial information; Control the main drivers of costs and effectively implement cost reduction in the company.

Audience: heads of enterprises, departments and areas, employees of financial and economic services, project managers, as well as other specialists whose activities are directly or indirectly related to projects and require clear and transparent accounting.

Full description

Seminar program:

• Financial Accounting. Components of financial accounting. Financial indicators through the eyes of an accountant. Purposes of accounting. Accounting restrictions.
• Management Accounting. What is included in the financial management of the company. Strategic and operational activities of the company in the context of financial management. Financial indicators of work through the eyes of the owner. Difference from the view of an accountant.
• Main tasks management accounting. Alternative cost calculation; Calculation of the return on capital employed; Risk management and risk assessment based on opportunity cost; Corporate budgeting; Financial planning; Management reporting; Financial performance indicators of divisions.
• Financial structure of the company; Financial control system; Financial responsibility system.
• Project management. Basic concepts of project management. Story project management. Project success criteria. Formation of goals, boundaries and plans for the project.
• Project risk management; project finance management; resource management; project quality management. Project status monitoring, project reporting. Project portfolio management; project structure of the company, project office; responsibility system.
• Combination of Project Management and Management Accounting. Justification of the need; choice of accounting model. Accounting for project costs and allocation drivers. Project budgeting. Calculation of the opportunity cost of projects and activities of the enterprise. Calculation of the profitability of the capital used on the project. Risk management and assessment of the cost of risk based on the opportunity cost. Investment planning of projects. Corporate budgeting. Design financial planning organizations. Management project reporting. Consolidation of project reporting. Timeliness and relevance of management information. Implementation examples. Frequently occurring problems: how to solve them.
• Combination of Project Management and Financial Accounting. Justification of the need; choice of accounting model. Accounting for project costs (direct and indirect). Project tax planning in the organization. Project reporting for auditors. Accounting planning of projects. Timeliness and relevance of financial information. Calculation of the added value of the project, project management, project financial accounting. Implementation examples. Frequently occurring problems: how to solve them. Requirements of regulatory organizations and standards for the provision of design financial reporting. IFRS, GAAP.
• Building a unified financial system. Systems approach when implementing the system. The root business process of the company. Integration of management, project and financial accounting. Integrated reporting. Accounting automation. Calculation of the added value of the project, project management, project financial accounting. Project motivation. Examples from practice.
• Methods for improving financial efficiency. Management model based on financial results. Direct costing and margin management. АВС - costing and process management. VBM stands for value-based management.
• Balanced scorecard. Balanced scorecard concept; Balanced scorecard architecture and construction methodology. Selecting indicators to be reflected in the Balanced scorecard

Accounting for projects in 1C: Document management Event name

Project Accounting
in 1C: Document management
Speaker
Position

Why do you need project accounting in 1C: Document Management

Enabling Project Accounting

Accounting for all data in the context of projects

Project card

Design task

Hierarchical structure of works

Project schedule calculation

Gantt Chart

Execution of the project plan

Core Processes

Helper Processes

Project labor accounting

Project labor accounting

Project labor accounting

Rights to projects

Project reports

Reports on project tasks

Download from Microsoft Project

Accounting for projects in 1C: Document management

"Financial newspaper", 2011, N 32

Today, almost all companies are implementing projects of various sizes and varying degrees complexity, therefore project management is one of the new and dynamically developing areas of knowledge. The working tools of project managers are usually specialized project accounting systems that allow solving operational tasks of project management, for example, compiling calendar plans projects, assign and reschedule resources. Although such detailed information is not usually required at the management level of a company, issues related to monitoring the implementation, management cash flows, identifying the financial results of projects are undoubtedly relevant, which affects the models used to build management accounting systems in project-oriented companies.

Features of the organization of accounting for project activities

To move on to the issues of organization and integration of management and project accounting, we will compare them in several ways (see table).

Information about the same objects is interpreted differently in project and management accounting. for example, for the successful implementation of an investment and construction project, it is important to plan the need for equipment and materials - generate requests for logistics, monitor the availability of inventory in warehouses in the context of projects, take into account the actual write-off of materials when performing individual stages of work in accordance with the design and estimate documentation. At the corporate level, inventory turnover, efficiency of use warehouse space for storage of goods and materials, the status of settlements with resource suppliers, the cost of work performed.

The comparison shows that project accounting is one of the types of operational accounting, for example, production accounting for industrial enterprises. Aggregated project indicators are taken into account at a higher corporate level. The need to create another operational accounting circuit in a single information system depends on the level of project management maturity in the company and the number of projects being implemented. Below we will consider the main possible approaches to the automation of project accounting. However, no matter what model of organization and integration of project accounting with the existing accounting system is adopted in the company, there are a number of aspects related to project activities that, in any case, must be taken into account when forming a management accounting policy and organization. budget control.

In a project-oriented company, financiers need to solve the following specific tasks of budgeting, accounting and control:

project budgeting and consolidation;

control of project costs of any kind and plan-fact analysis;

cash flow management of individual projects, programs, project portfolios;

operational rescheduling of financial resources in case of changes in the schedule and scope of work on the project;

forecasting with maximum accuracy of financing needs for the successful completion of work;

analysis financial indicators CFD and project managers.

The first steps in solving these problems are: revision of the financial structure of the organization with the definition of the CFD in it, responsible for the implementation of projects; formation of an analytical section of accounting "Projects" with its own properties/characteristics/attributes (for example, project manager, status and priority of the project, its start and end dates) and hierarchical structure; determination of the composition of direct project costs and overhead drivers.

The most common methodological problems in planning and accounting associated with project activities include:

distribution of overhead costs between projects;

the use of transfer pricing in cases where the work on the project is performed by the company's divisions as internal subcontractors;

accounting for the costs of conducting "pre-sale"<1>events;

conducting a plan-fact analysis of project costs.

<1>By pre-sale (pre-sale) events we will understand the events carried out to conclude an agreement with a specific external customer. The costs of pre-sale events should primarily include the costs of preparation commercial offers, competitive bids, presentation materials.

As already noted, in the financial structure of the company, it is necessary to determine the FRC responsible for the implementation of projects. By their type, they will be either investment centers (if projects are carried out as part of the company's investment strategy), or profit centers (if projects are carried out for external customers). It is obvious that CFDs have their own overhead costs, the order of distribution of which to projects or write-offs to financial results needs to be defined and documented accounting policy for management accounting purposes. The problem is that project budgets are based on direct project costs based on the principle of relevance, i.e. Only those costs and benefits that are directly related to the implementation are taken into account. specific project and which will be absent if the project is not implemented. Project managers have the ability to manage only direct project costs, so they usually do not have a desire to "accept" a part of the overhead costs of the CFD in the project budget. In addition, the choice of overhead drivers is a serious task, the solution of which in project-oriented activities is quite subjective due to the lack of statistical information suitable for analysis for previous periods. In our opinion, the solution may be to allocate a separate overhead budget for the CFD that carries out project activities, and monthly write off these costs to the financial result.

In project-oriented companies, especially in companies that carry out projects for external customers (for example, consulting, auditing, engineering, implementation activities), the practice of internal subcontracting is common. The CFD-contract holder is allocated, whose employee is the project manager. This CFD is responsible for the conclusion of the contract, planning and implementation of the project, delivery of the results of work, and also acts as an internal customer and attracts labor resources from other CFDs. The task of the financiers is to determine the procedure for the formation of the transfer price of works for internal subcontracting. Two main approaches can be distinguished: based on market prices for similar works using a correction factor or based on the determination of the average cost of labor resources of a certain category. At the same time, in average cost of labor resources, in addition to labor costs, the overhead coverage ratio and the planned profitability of the CFD-holder of labor resources can be laid down. The second approach involves the use of a transfer pricing system in conjunction with a grading system for personnel.

Another urgent task for companies implementing projects for external customers is the accounting and analysis of the effectiveness of costs incurred at the pre-sale stage, i.e. before signing a contract with a customer. These costs must be distinguished from the costs of marketing activities, which are aimed at the market as a whole, and not at a specific customer. The cost of conducting pre-sales may include not only the cost of labor resources involved in them, but also travel expenses, the purchase of materials and equipment, and amount to substantial amounts. In our opinion, in cases where pre-sale events, in addition to the participation of an account manager<2>require the attraction of additional resources, it is advisable to open a mini-project with its own budget, which has the sign "pre-sale" in the account. Upon its successful completion, all accumulated costs are transferred to the project that became the result of pre-sale work, otherwise they are written off to the financial results of the CFD responsible for conducting the pre-sale. This approach allows you to optimize this type of cost and create a system for evaluating the effectiveness of account managers.

<2>Key Account Manager.

Project-oriented activities require a specific approach to the organization of plan-fact control and cost analysis. The traditional approach used for budget control operating activities, in this case, is unacceptable, since in order to control the implementation of projects, it is important not only to correlate the costs incurred with the planned values, but also to additionally take into account the amount of work mastered at the time of the control. Recommended by most experts and guides to the project management body of knowledge<3>This technique is called the Earned Value Method.

<3>A Guide to the Project Management Body of Knowledge - PMBOK manual US Project Management Institute (PMI).

Approaches to automation of project accounting

There are two main approaches to automation of project accounting. The first approach is the use of specialized modules and solutions of corporate systems. The second approach is two-level: joint use of accounting systems and specialized software products for project management, such as MS Project, Primavera, Spider, etc.

Let's consider the first approach. Most ERP class systems have modules that support business processes project activities. An example is the PS SAP ERP module, which provides planning, management and monitoring of long-term projects with a high level of complexity.

An example of specialized solutions for project activities is the industry solution based on SAP ERP "Management of Capital Construction, Development Projects and Real Estate", developed by LANIT. It is a unified management and accounting information system that allows you to solve both general tasks of management and accounting, and planning, budgeting and planning tasks specific for investment and construction activities operational management projects, phases and stages of work, material flows, maintaining and organizing an archive of design and estimate documentation.

For enterprises using "1C" as an accounting system, we can recommend the joint use of solutions "1C: Project Organization Management" for project accounting and "1C: Enterprise 8. Manager" for corporate management accounting. The specialized functionality of "1C: Project Organization Management" can be used to calculate the profitability of a project, allocate resources and control the execution of design work stages, receive reports on deviations from schedules, and manage cash receipts for a portfolio of projects. The solution "1C:Enterprise 8. Manager", in turn, allows you to keep management accounting in double entry, by type of business and the Central Federal District, to consolidate information on various legal entities, form a management balance sheet and other necessary forms of management reporting.

In the two-tier approach, there is a separate project manager tool that provides detailed planning and resource accounting. At the same time, the calculation of the consolidated indicators of projects is carried out in the corporate information system. for example, project managers plan in a specialized program the need for materials. On the basis of these plans and data from the accounting system on the actual balances of materials, requests are formed for the logistics of each individual project and consolidated for the company as a whole. In sum terms, these consolidated requests form the procurement budget for the company.

Most modern software tools provide the ability to exchange data with other information systems using various data exchange interfaces. In such an exchange, it is important to ensure that the directories used in the two systems are consistent.

This article outlines the most common approaches to the organization and integration of corporate management and project accounting. Can you give me one more universal recommendation in this area: organize the implementation of automated project accounting as a separate project in order to take full advantage of project management.

E.Kuznetsova

Lead Consultant