Financial department at the enterprise. Tasks and functions of the financial department of the enterprise

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

AT 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 set to market relations a large number of issues and presented new requirements for management finance enterprises. Studying the laws of the market and organizing financial relations took place "as they went along", 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 is financial and economic service are money and cash flows that arise within the enterprise itself and outside it, linking it with other enterprises, the credit and banking system, business entities that are in the association. To manage the finances of enterprises, a financial mechanism is used - a management system financial resources in order to effectively influence the final results of 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 financial services.

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 financial position enterprises by increasing its profitability, profits, increasing labor productivity, reducing costs, improving product quality and introducing new advanced technologies and scientific achievements.

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 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. This coordination is the basis organizational structure, which is usually defined as the 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. one. 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. Second level - Deputy CEO(at the Kurgan enterprise it is traditionally - "on economics and finance", at the Voronezh plant - "on perspective development"). Wherein Chief Accountant and his department, according to the organizational charts, report directly to the director. AT more 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. The subordination of the chief accountant and his department directly to the general director 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 enterprises.

One of the elements of the organizational structure 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, this position legal service in the organizational structure, in our opinion, naturally. 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 - Deputy Director for forward planning, in Kurgan - Deputy 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 factories 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 reporting directly to the Deputy Director for Economics and Finance is responsible modern requirements. The Voronezh plant does not have an independent financial department. Its functions are performed financial group within 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, holding 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 are no accounting analytical service, which would assess the current financial and economic state of the enterprise, sources of financing, investment flows. There is no such service in the structure of the planning and economic department. The calculation of the cost of new orders, the comparison of planned and actual indicators are carried out by the economic service, financial activities are controlled by the accounting department, which ascertains the 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 has grown significantly strength accounting. 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. To date, 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, evaluating the attractiveness investment projects, enterprise budgeting, evaluation various sources funding, 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. four. 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 requirements for managing the finances of a commercial organization and, in our opinion, is 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 the financial or 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 what conditions the financial management scheme should meet at an enterprise with a production pattern similar to that 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 - a person who is fully responsible for managing the cash flows of the enterprise;
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 planning promising activities and providing 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. it key person responsible for the development of strategies and tactics of financial management, their implementation to achieve the goals of the enterprise. The duties of the Deputy Director for Economics and Finance include solving problems that determine the financial policy and implement the economic goals of the enterprise. Let's name some of them: the choice of service management schemes, ways and means of their improvement, organization of the effective work of the economic service, selection and placement of personnel, management of structural divisions of the service, provision of financial and economic indicators of the enterprise to interested parties, work with the banking system and business partners , 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 the 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 resulting from production and financial activities enterprise, may look like the 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 their activities tax office- 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 as management accounting, which is a part of accounting activities. 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 "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. AT 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 working capital, tracking the receipt of revenue, managing receivables and payables, analyzing the compliance of the funds available to the enterprise with its financial obligations, financial planning and forecasting, attracting and managing short-term
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 high level 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 activity of the planning department is connected with 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 business case projects to be put into production. In our opinion, having an economic analysis group in the 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. Its activity is closely connected with the work of economic structures. Consolidation of the 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 effective management 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 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

Vikhansky O.S., Naumov A.I. Management. - M .: "Firma Gardarika", 1996. - 416 p.
Zaitsev N.L. Economy industrial enterprise. — M.: INFRA-M, 1998. — 336 p.
Samsonov N.F., Barannikova N.P., Volodin A.A. Financial management. — M.: UNITI, 1999. — 495 p.
Enterprise economy. / Ed. prof. Volkova O.I.: Textbook. - 2nd ed., revised. and additional — M.: INFRA-M, 2001. — 520 p.
Dvoretskaya A.E. Organization of financial management in the enterprise. // Management in Russia and abroad. - 2002. - No. 4. - P. 96.

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Tasks and functions

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The formation of the financial department at the enterprise is a responsible task. The functions of the financial department are constantly expanding and are formed based on the tasks that the financial director will have to solve.

Functions of the financial service

Financial controlling is one of the main functions of the financial department, which consists in the formation of plans and control over their execution. The performance of this function is associated not only with accounting and analysis, but also with monitoring the execution of business processes of the enterprise.
Treasury Department. Cash management of the company, the formation of a payment calendar, control over the status of mutual settlements - all these are functions of the treasury and it is impossible to underestimate their importance.
Organization and maintenance of accounting and tax accounting. This function does not require much explanation.

The only thing I want to focus on is the separation of the functions of the chief accountant and financial director. The responsibility of the chief accountant is the maintenance of regulated and tax accounting in accordance with the requirements of the legislation, the timely formation of accounting and tax reporting, the reflection of the facts of the company's economic activity on accounting registers. The functions of the financial director are to plan the activities of the company, its financial results, including in the context of constantly changing legislation. The function of tax planning is the direct responsibility of the financial director of the company. The structure of subordination of the chief accountant is a topic for a separate discussion. On the one hand, the chief accountant is included in the area of responsibility of the financial director and must report to him, on the other hand, in accordance with the law "on accounting", the chief accountant reports directly to the general director of the organization. The easiest way out in this situation is the dual subordination of the chief accountant.

It should be understood that in specific company functions of the finance service may not limit the tasks facing the financial director in the process of organizing the finance department.

The structure of the financial service

After the functions of the financial department are defined, you can begin to form its structure.

The structure of the financial department can be represented in the following diagram:

At the same time, the subdivisions "Contractual Department" and "IT Department" are not part of the FEO, but are strategically subordinate to the financial director.

The simplest thing is to allocate a separate service to implement each function.

But no one bothers to split the function into several services or, conversely, combine several functions into one service.

Having determined the tasks and structure of the financial service, it is necessary to start developing internal regulations.

Financial Service Regulations

Regulations of the financial service are a set of provisions, rules, instructions governing business processes owned by the financial director, and as basic ones (budgeting, accounting, fundraising, making payments; they are regulated, respectively, by budgetary, accounting, credit policies, the procedure for making payments, preparation of financial statements), and directly related to the management of personnel of the financial service of the enterprise. The latter are often referred to as HR processes.

In the process of developing, coordinating and approving the documents regulating these processes, many issues related to the number of employees of the financial service, the requirements for their qualifications, and the wage fund are removed. If the requirements for the functional duties of employees are changed by the company's management, the regulatory documents approved earlier will minimize potential conflicts, change the staffing level and revise wages.

Regulations on the financial service of the enterprise

The set of tasks of the financial department, its regulations and structure form the basis for the formation of the final document - the Regulations on the financial service of the enterprise.

This provision is an internal regulatory document, which has the following structure:

Organizational and functional structure of the financial service. Typically, the organizational structure is an organizational chart with the allocation of departments and a description of their functions. For the purposes of HR planning, it is useful to display information on the number of staff positions (existing and planned) on the diagram.
Structural and staffing of the financial service. Usually, this information is formed in the form of a table with the obligatory indication of the names of departments, positions, the number of active and vacant staff positions.
The main goals and objectives of the financial service. This section of the regulation describes the goals formulated taking into account the company's development strategy, and the tasks that need to be solved to achieve them. Tasks are defined for each department.
Function matrix. This is a table in which the functions of the financial service are located vertically, and organizational links, that is, managers and key employees of service departments, are located horizontally. At the intersection of the lines and the graph, a mark is made (who is responsible for what). The function matrix gives an idea of the possible workload of departments and allows you to optimally group functions by department.
The order of interaction of employees of the financial service. Usually, the internal order of interaction is distinguished - between individual employees and (or) structural divisions of the company and external - with individuals(for example, especially large clients) or state (commercial) organizations. The order of interaction is developed taking into account the organizational structure of the company as a whole, the functions and tasks of its other divisions, established principles and traditions.
This section details the procedure for filing an appeal or expressing disagreement along the chain “CEO – CFO – Head of Department – ordinary employee”. This applies to any questions and proposals (the task received, the decision being made, disproportionate compensation, encouragement or punishment), including innovative ones that may arise both for the employee and his immediate supervisor.
A system of indicators to evaluate the work of the financial director and the financial service.
Final provisions.

If the head of the financial service is the financial director, then his activities are regulated by the job description of the financial director, and if the financial department is separated into a separate unit, then when developing the job description of the head of the financial department, you need to apply general rules formation of job descriptions.

Detailed job description usually includes the following items:

General provisions
Qualification requirements. The requirements for the level of education of a specialist in this position are formulated, as well as a set of skills and abilities necessary to perform official duties.
Job responsibilities. The more detailed this section is filled out, the less questions the specialist will then have about the need to perform certain tasks. Therefore, this section should be the most complete summary of all possible tasks performed by a specialist.
Specialist rights.
specialist responsibility.

It is worth noting that efficient operation of the financial department is impossible without a high-quality information system.

Regulations on the Treasury

The importance of the work of the Treasury Department cannot be overestimated. The timeliness and correctness of payments, the execution of the cash flow budget depend on the efficiency of the functioning of this unit.

Formalization of the department's work regulations is the basis for effective functioning. As a result, it is necessary to develop internal regulations for the work of the department.

The approximate composition of the regulations of the Treasury Department:

Regulations for the formation of budgets;
Regulations for coordinating payments;
Job description of the head of the treasury department;
Job description of a specialist in the treasury department.

All these regulations are described or included in the form of annexes to the document "Regulations on the Treasury".

This provision is an internal regulatory document that has the following structure:

Organizational and functional structure of the Treasury Department. Usually, the organizational structure is an organizational chart with the allocation of positions and a description of their functions. For the purposes of HR planning, it is useful to display information on the number of staff positions (existing and planned) on the diagram.
Structural and staffing of the Treasury Department. As a rule, this information is formed in the form of a table with the obligatory indication of names, positions, the number of active and vacant positions.
The main goals and objectives of the Treasury Department. This section of the regulation describes the goals formulated taking into account the company's development strategy, and the tasks that need to be solved to achieve them.
The order of interaction of employees of the Treasury Department. Usually, an internal order of interaction is distinguished - between individual employees and (or) structural divisions of the company and external - with individuals (for example, especially large clients) or state (commercial) organizations. The order of interaction is developed taking into account the organizational structure of the company as a whole, the functions and tasks of its other divisions, established principles and traditions.
The procedure for resolving conflict situations. The procedure for filing an appeal or expressing disagreement along the chain “general director - financial director - head of department - ordinary employee” is prescribed in detail. This applies to any questions and proposals (the task received, the decision being made, disproportionate compensation, encouragement or punishment), including innovative ones that may arise both for the employee and his immediate supervisor.
A system of indicators that allows you to evaluate the work of the head of the department and the treasury department. This section includes lists and descriptions of indicators, upon fulfillment of which the work of the financial director and his subordinates is recognized as successful. Indicators should be specific and measurable.
Final provisions. This part establishes the procedure for agreeing and approving the Regulations, its validity period, the procedure for making changes, familiarizing employees with the Regulations and the procedure for storing it.

Responsibilities of a financial manager

Today financial management is a system of principles and methods for the development and implementation of management decisions related to the formation, distribution and use of financial resources, cash flow. As a result, the role of the financial manager in the company's management system may vary depending on the specific tasks facing the financial service.

Financial manager, whose duties are reduced to participation in the activities of the treasury and the budget process, control and analysis of the activities of the enterprise, the study of the applicability of certain financial instruments, plays an important role in ensuring the current activities and development of the company.

For effective solution various tasks various tools and regulations are used in the current activities, ranging from Excel spreadsheets to modern specialized software products with the widest functionality that allow expanding functionality simply and “painlessly” for the user.

Depending on the specialization and activity, the list of job responsibilities of a financial manager may vary from cash flow management functions to a control system financial condition company, and the function of managing relationships with counterparties. Accordingly, the job description should include full list duties and powers, ensuring the completeness of the function performed by a specific financial manager in a given organization.

Drive specific example the job description does not make sense, since it is impossible to provide for the entire list of duties, just as it is impossible to describe the entire range of tasks of enterprise management accounting. In each particular company, management accounting is individual, and, accordingly, the set of functions of the employee who provides this accounting is individual within each company.

However, one can bring overall structure job description. In general, it should consist of the following sections:

General provisions- description of the document, position, who appoints the employee to this position, and so on.
Qualification requirements.
Job responsibilities. This section should be the most complete summary of all possible tasks performed by a specialist.
Criteria for the success of the performance of labor duties. The section is quite difficult to fill in, since it is not always possible to formulate these criteria. In this section, it makes sense to describe only those criteria, the fulfillment of which can be monitored and objectively assessed.
Specialist rights. The section describes the company's obligations to the specialist. These are timely payment of wages, organization of the workplace and technological infrastructure, compliance with sanitary standards, etc.
Rights and obligations of the leader. This paragraph complements the previous one, it contains an explanation of the duties and powers of the immediate supervisor of the specialist.
specialist responsibility. A paragraph that describes what the employee is directly responsible for and contains information about possible penalties for failure to perform official duties.

The key to a high-quality job description for a financial manager is the most clear and complete prescribing of all points, which will reduce the possibility of maneuvers for unscrupulous employees. Only such an instruction will ensure the effective work of the employee, his interaction with the manager, with other employees and departments of the company, and the activities of the company as a whole.

Responsibilities of the financial director

The CFO not only manages the relevant service, but also manages the company's cash flows, forms an investment policy, provides the top management of the company with operational and reliable information about the organization's cash flow. The duties of this manager largely depend on the specifics of both the business itself and the features of the company's management system.

Duties include the following functions:

Organization of the management of the movement of cash resources of the enterprise and the regulation of the relevant relations that arise between economic entities in market conditions, in order to effective use all types of resources in the process of production and sale of products (works, services) and obtaining maximum profit.
Ensuring the capital stability of the enterprise through the development of a monetary strategy for the enterprise.
Control budget process companies, participation in the development of projects and financial plans companies.
Monitoring the performance by the units of the approved above indicators.
Choosing the best sources of financing for the company's activities, by analyzing financial market and effectiveness of the applicability of a particular source for certain types activities.
Formation of the company's investment policy, analysis of the effectiveness of capital investments.
Conducting an analysis of the financial and economic activities of the enterprise, developing methods aimed at ensuring the efficiency of the company's activities (optimization of trade turnover, increasing profitability, cost management, etc.).
Accounting for cash flows and reporting on the results of the state of 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.
Managing financial department employees.

The understanding by the performer of his rights and obligations will depend on the completeness of the instructions. The presence of instructions will help to avoid problematic situations associated with different interpretations of their duties by the employee and his management. The job description may include the following sections:

General provisions- description of the document, position, who appoints the employee to this position, etc.
Qualification requirements. This section formulates the requirements for the level of education of a specialist in this position, and also describes the set of skills and abilities necessary to perform job duties.
Job responsibilities. This section should be the most complete statement of all possible tasks performed by a specialist.
Criteria for the success of the performance of labor duties. The section is quite difficult to fill in, since it is not always possible to formulate these criteria. It makes sense to describe only those criteria, the fulfillment of which can be controlled.
Specialist rights. The duties of the company to the specialist are described. These are timely payment of wages, organization of the workplace and technological infrastructure, compliance with sanitary standards, etc.
Rights and obligations of the leader. This paragraph complements the previous one. It contains an explanation of the duties and powers of the immediate supervisor of the specialist.
specialist responsibility. A paragraph that describes what the employee is directly responsible for and contains information about possible penalties for failure to perform official duties.

Let us give as an example one of the options for the job description of a financial director, but we want to note that the instructions for each manager must be adapted to the specifics of the enterprise.

Job description of financial director

APPROVE

CEO

Surname I.O. ________________

"________"_____________ ____ G.

1. Responsibilities of the financial director. General provisions.

1. This job description describes the duties, rights and responsibilities of the CFO.

1.1. This position is in the leadership category.

1.2. Appointed only by order of the General Director.

1.3. Reports directly to the General Manager.

1.4. In his absence functional responsibilities are carried out by the head authorized to perform the official duties of the financial director by the general director.

1.5. A person with a higher economic education, as well as work experience in leadership positions at least 5 years.

1.6. The CFO must know:

legislation of the Russian Federation, the Charter of the enterprise, regulations enterprises, as well as other legal acts regulating its activities;
safety, rules fire safety, as well as industrial hygiene and sanitation, labor protection, orders and instructions of the management, as well as guidelines organizing their own work;
methodology for organizing the financial and economic activities of the enterprise, as well as drawing up plans, projected balance sheets, budget planning, drawing up and developing plans for sales and production, profit and loss planning;
tools, the procedure for evaluating and analyzing financial assets, the forecast of profitability and risks, the procedure for lending to an enterprise, the search for funds and investments for a loan;
forecasting the efficiency of investments and distribution of capital-forming resources of the enterprise;
methods for the formation of financial statements, the tax system of the Russian Federation, as well as the procedure for issuing accounting and financial reports.

1.7. In his absence, the duties of this director are shifted to a person authorized by the general director.

2. Responsibilities of the financial director

The job description assumes job responsibilities:

2.1. Management of the financial resources of the enterprise, as well as the redistribution of the budget in order to obtain maximum efficiency in production, marketing processes for goods and services, as well as reduce costs, identify the main sources of financing for production and maintenance of the enterprise;

2.2. Negotiating, correspondence and necessary paperwork with commercial structures, banks, credit and investment institutions, as well as various third organizations in order to identify potential sources of lending, financing, co-financing and investment.

2.3. Conducting an analysis of the enterprise in terms of the above and economic condition, audit, vertical-horizontal analysis, trend analysis, calculation financial ratios and indicators.

2.4. Study of all types of expenses of the enterprise, including energy costs, utilities, the purchase of raw materials or goods, as well as commissions, transport and production costs.

2.5. Development of a business plan for the enterprise jointly with other managers and employees or independently, as well as ensuring budget planning, distribution of budget funds, control over the implementation of budget prescriptions.

2.6. Control over the implementation of plans and budget, spending borrowed and budgetary funds.

2.7. Analysis of the main indicators of the enterprise: cash receipts to the settlement account and cash payments for all types of products of the enterprise, income from the enterprise's own financial activities, interest on loans, payment or receipt of dividends, expenses associated with investments and investments of the enterprise's financial resources.

2.8. Development of proposals for improving the performance of the enterprise, reducing the costs of the enterprise, as well as preventing the appearance of unnecessary costs and costs, increasing the effectiveness of the policy direction.

2.9. Formation of the investment policy of the enterprise based on the study of the state of the market, analysis of supply and demand, the effectiveness of investment investments, as well as profitability and potential income from various enterprises, taking into account risk insurance, various payment and political conditions for the investor.

2.10. Control over the timely receipt of funds from revenue items of the budget, as well as the execution of banking and reporting operations within the specified time limits, payment of bills and interest rates on loans, over the payment of funds to employees on account of wages, transfer of taxes to established by law RF is ok.

2.11. Development and determination of directions of the tax policy of the enterprise.

2.12. Complete guide on the development of various financial and accounting documents at the enterprise, including documents that are not established in the regulatory legal order.

2.13. Control over the preparation and execution of reporting documentation, as well as the preparation of financial statements for management and relevant authorities, preliminary verification of documents with the actual state of affairs.

3. Rights of the financial director

The job description guarantees him the right to:

3.1. Require the CEO to provide all conditions for the effective performance of their own duties.

3.2. Propose and submit proposals for improvement to the Board of Directors production process, as well as document flow within its competence.

3.3. Identify the shortcomings of the production process, as well as, included in the scope of his duties, the activities of the enterprise and offer management methods and ways to eliminate or prevent them.

3.4. Sign and issue orders, instructions and other internal documents of the enterprise within its own competence.

3.5. Receive Required documents for the successful completion of their duties.

3.6. Represent employees for promotion or punishment in cases where their own powers are not enough to encourage and collect them.

3.8. Accept Active participation in the development of all relevant documents, plans and other documents related to the direct activities of the enterprise.

3.9. Coordinate and approve the job responsibilities of subordinates within their own powers.

3.10. Engage in improving your own skills.

4. Responsibility of the financial director

The job description defines his responsibility for:

4.1. disclosure trade secret, transfer of financial information to third parties, which entailed material and image losses of the enterprise.

4.2. Failure to perform or negligent performance of their official duties, as well as inaction in the event of failure to perform or negligent performance of official duties by subordinates.

4.3. Causing material damage or damage to the image of the enterprise as a result of the performance of official duties.

4.4. Violations of the laws of the Russian Federation that were committed during the performance of official duties.

4.5. Failure to comply with the rules of labor protection, labor regulations and discipline, industrial hygiene and sanitation rules, fire safety rules and industrial safety.

AGREED:

General
Director: __(signature)____ _______(full name)___________

Boss
Legal Department: __(signature)____ _______(full name)___________

Familiarized with the instruction: __ (signature) ____ _______ (full name) ___________

The main functions of the finance department are to find inefficient processes and develop ideas to increase profits. Read what other tasks the financial service solves, what divisions it includes, and also download the regulations on the financial department.

The finance department can be compared to an oracle. The top manager asks questions:

What is the forecast for the company's activities for three years?
What can I do to improve my financial situation?
Which of the divisions performed better and worse this year?

How much money do I need to implement the project and where can I get it?

Download and get to work:

How to calculate the optimal number of financial service employees

If there are too few employees in the financial department, they cannot cope with the volume of work. A lot of them are idle and eat up the company's money. To avoid such problems, determine the optimal number of subordinates.

Functions and tasks of the financial department

To determine how many specialists should work in the financial department of the enterprise, and what kind of specialists they should be, the scheme of functions and objects of the financial department will help.

Functions / Objects	Planning	Operational activities	Analysis	Creation / development
Income and expenses	Income and expense budget Business planning	Coordination of requests for expenses,
Price	Calculation of the price of products from the cost price	Daily, weekly and monthly reporting	Plan-fact analysis, identification of inefficiency	Regulations, procedures, forms, software
Reporting (local, IFRS)		Performing a broadcast RAS-IFRS	Internal audit (see how to do it), analysis of key financial ratios	Regulations, procedures, forms, software
Management reporting	Scheduled reporting package for internal and external users	Reporting, auditing	Analysis of key financial ratios	Regulations, procedures, forms, software
Cash	Cash flow budget Payment schedule	Coordination of applications for payments, Payment registers, Fundraising	Plan-fact analysis, identification of inefficiency	Regulations, procedures, forms, software
Working capital	Payment schedule, Working capital plan	Control of DZ and KZ by the terms of the debt, Term deposits	Working capital structure, liquidity	Regulations, procedures, forms, software
taxes	Tax budget			Optimization schemes
Treaties	Maintaining a portfolio of contracts	Coordination		Financial chapters of contracts
Capital investments	Investment plan	Approval of applications for investment	Analysis of fixed assets, depreciation
Financial investments	Finding and planning the best forms of investment	Investment management	Analysis of investment projects	Investment portfolio, regulations, software
Business processes	Calculation of the cost of business processes	Control and optimization of processes in finance		Financial business processes
	Calculation of planned KPIs	Daily, weekly and monthly reporting	Calculation of actual KPIs, payments	KPI system

The list of functions and objects is so extensive that at first glance, it seems that a third staffing should be given to finance. But it's not.

We will consider each object and functions in sequence and determine which employee should perform them.

The first block of company finance

Income and expenses

Financial Controller. The person who starts the finance department. The one who is first hired in the financial service, and as it grows, he often becomes a financial director.

In small companies, the financial controller often creates management accounting from scratch, develops documents, analytics and processes for which accounting should be kept. In medium-sized companies, financial controllers are actively involved in the further improvement of management accounting, and daily routine tasks are performed by financial analysts subordinate to them.

AT large companies financial controllers and financial analysts work in dedicated units - departments financial control by areas of activity (by products, regions, types of expenses, etc.), where they are engaged in planning, accounting and analysis within their area. Sometimes it becomes necessary to bring planning into a separate function and create a planning department, or a budgeting department.

Price

Pricing functions are not too different from revenue and expense calculations. Therefore, they are performed either by the same financial controllers, if the enterprise is small, or by the Pricing Departments. All pricing and maintenance activities pricing policy is carried out jointly with the Commercial Department, because financiers can give only one of the components of the price - the cost and profit, the second component - the market, is not in their competence

Reporting (local, IFRS)

Maintaining local reporting, of course, is the responsibility of the accounting department. Whereas reporting under IFRS often handled by a financial controller, an IFRS specialist, or entire departments of IFRS.

If an enterprise for one reason or another needs a planned reporting package, then specialists from the financial control department can also make it on the basis of the BDR, BDDS and the investment budget.

An internal audit of local financial statements can be a task for the financial controller. Or create an internal audit department. It all depends on scale, of course.

External audit checks usually go through a strong alliance between the chief accountant and the financial control department.

Analysis of key financial indicators and writing analytical notes usually produce all the same financial controllers.

Management reporting

Management reporting is the responsibility of the financial department. Accordingly, the full cycle from planning to analyzing the results obtained lies with the financial controllers. Or, in the presence of a dedicated unit, on employees of the Management Reporting Department.

The second block of company finances

Cash

If in the calculation of income and expenses the financial controller was the main one, then in the management of funds the key figure is the treasurer. Short-term planning tools DS - payment calendar, and medium-term - the cash flow budget is in the area of his responsibility. On a daily basis, he coordinates requests for payment and forms registers of payments, monitors the profitable placement of DS on term deposits.

In small companies, the same financial controller can be the treasurer. But such a combination is effective only if the company conducts no more than 30 operations daily and it has well-automated business processes in finance.

The union of the treasurer and accountant works well in the payment area for medium-sized enterprises, and for large enterprises it is necessary to create a treasury department.

Working capital

Working capital management is a related field to cash management, so the treasurer also handles it. With large companies, it is advisable to allocate control functions accounts receivable to a special department.

Additional and related features

taxes

The functions of the financial control department may include reducing the tax burden by developing methods for optimizing and planning tax schemes. In fact, this is a related function of the chief accountant, but it all depends on the distribution of responsibilities in the enterprise.

In large holdings, it is advisable to create a position of a tax consultant or a tax department.

Treaties

In business sectors based on contracting activities with buyers and suppliers, it is essential to establish control of financial specialists over newly entered into contracts. On the one hand, this will reduce the number of financial errors when concluding a contract, such as:

Incorrect calculation of amounts and tariffs.
Incorrect due date.
Lack of price indexation for long-term contracts.
Existence or vice versa is not the inclusion of penalties.
Etc.

On the other hand, this will allow financiers to include new contracts in planning, remove key data from them, and maintain a portfolio of contracts.

Capital investments

At a certain stage of development, it becomes obvious for an enterprise that fixed assets need to be managed especially carefully, because their cost is huge. And with the help of competent management, you can save a significant amount on payments, taxes and free up cash for working capital. Capital investment management is also handled by the financial control department or a dedicated unit.

Financial investments

When an enterprise has free cash or retained earnings that can generate additional income, the task of the financier becomes their profitable investment.

In small volumes, the financial director is pitted with the management of financial investments. And when the volumes grow, it is advisable to allocate an Investment Analyst under the management or create an investment department

Business processes

In process-oriented companies, the question is always acute: “Who will participate in the development of processes from the company?” Due to their mindset, financiers are usually good at this and are willing to be included in various project teams. In addition, the financiers on duty must be aware of the basic business processes in order to know where to go for information.

KPI

A very common practice is to put the finance department in charge of calculating KPIs, especially if the KPIs are not numerous or complex. Otherwise, this is the area of responsibility of a dedicated unit of the KPI department.

But the development of KPI should not be completely delegated to financiers, because in the end you will get good KPIs for a stagnant business, but not for rapid development.

Structure of the financial department

The structure of the financial department depends on the specific task of the company's development. The unit has basic functions (budgeting, management accounting, internal control, financial reporting) and there are additional ones. The latter may vary depending on the priorities of the current stage of the company's development.

Table. An example of the structure and staff of the financial service of an enterprise

Name of structural divisions and positions	Structural strength
Name of structural divisions and positions	current	reserve
CFO
Department of Financial Controlling
Head of department - management accounting specialist
Financial manager for budgeting and planning

Financial specialist of the 2nd category
Financial analyst
Treasury Department
Head of Department - Treasurer
Loan officer
Financial specialist of the 1st category

Audit Department
Head of department - chief auditor


Department of Accounting and Reporting
Head of department (chief accountant)
Deputy Chief
Accountant
Accountant-cashier
IT support service
Department head
Programmer
financial block

We have covered most of the functions of the finance department and we hope that the article will help you create an effective and not bloated department.

1.1 Description and functions of the financial and economic department, interaction with other departments

In the organizational structure of CJSC "Regeton" the financial department is distinguished as an independent structural subdivision of the enterprise, like other structural subdivisions, the financial department is created and liquidated by order of the head of the enterprise.

The financial department is subordinate to the commercial director of the enterprise.

The staff and composition of the financial department is appointed and approved by the director of CJSC "Regeton" and consists of a manager appointed to the position by an internal order for the enterprise at the request of the commercial director and three specialists.

Functions of the financial and economic department

1. Implementation of a unified enterprise policy in the field of finance. Development of the financial strategy of the enterprise and the basis for its financial stability.

2. Drawing up projects of long-term and current financial plans, with the application of all necessary calculations.

3. Organization of the financial activity of the enterprise with the aim of the most efficient use of all types of resources in the process of production and sale of products (works, services) and obtaining maximum profit.

4. Control and management of used working capital of the enterprise, loans. Participation in planning the cost of production and profitability of production.

5. Analysis of the financial and economic state of the enterprise.

6. Development of forecast balances and cash budgets.

7. Maintaining operational records of financial, settlement and credit operations performed by the enterprise on accounts in banks and credit institutions.

8. Development of accounting and tax policy Organization of work on the transfer of payments and contributions for taxes and fees to the budgets of all levels.

9. Development of the credit policy of the enterprise.

10. Ensuring the timeliness of tax payments, settlements with creditors and suppliers. Keeping records of the movement of funds and reporting on the results of financial activities in accordance with the standards of financial accounting and reporting.

11. Creation of conditions for the effective use of fixed assets, labor and financial resources of the enterprise. Ensuring the timeliness and completeness of the payment of wages to workers and employees of the enterprise.

The relationship of the financial and economic department with other departments.

To perform functions and exercise rights, the financial department interacts:

1. With accounting;

accounting information about the activities of the enterprise;

balance and operational summary reports on income and expenditure of funds, on the use of the budget;

accounting cost estimates for products (works, services);

plans for inventory of fixed assets, inventory and cash;

payroll calculations; - financial, credit and cash plans;

reports on repayment of loans, payment of interest on loans;

2. With the planning and economic department of medium-term and long-term plans for the production activities of the enterprise;

copies of the planned economic tasks of the enterprise divisions;

planned technical and economic standards for material and labor costs;

projects of wholesale and retail prices for the company's products, tariffs for works and services;

results of economic analysis of all types of enterprise activities; financial and credit plans;

reports on the implementation of financial plans;

financial analysis results;

methodological and instructive materials on the financial activities of the enterprise

3. With the logistics department of projects of long-term and current plans for the logistics of the production activities of the enterprise;

reporting data on the movement of material and technical resources, on their balances at the end of the reporting period;

copies of claims filed by contractors;

draft claims against counterparties in case of their breach of contractual obligations;

reports on the implementation of logistics plans; agreed draft claims;

proposals to eliminate the causes that served as the basis for filing claims and sanctions against the enterprise;

approved calculations of working capital ratios

4. With the legal department of decisions on the claims and suits presented to the enterprise;

generalized results of consideration of claims, court and arbitration cases;

explanations of the current legislation and the procedure for its application;

legal assistance in claim work;

agreed materials on the status of receivables and payables, proposals for the enforcement of debts;

analysis of changes and additions to financial, tax, civil legislation of draft financial agreements for legal expertise;

materials for filing claims, lawsuits in courts;

conclusions on claims and lawsuits brought against the enterprise;

documents on the transfer of funds for the payment of state duty to satisfy the claims and lawsuits brought against the enterprise;

applications for clarification of the current legislation.

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