2. Goals and objectives of the Financial Service.
3. Organizational structure Financial service.
4. Functions of the Financial Service.
5. Rights of the Financial Service.
6. Interaction with other divisions.
7. Responsibility of the financial service.
- General provisions.
1.2. The direct management of the FS is carried out by the deputy director of the management company.
1.3. In its activities, the FS is guided by the current legislation and regulations of the Russian Federation, the Charter of the Company, the rules, procedures and standards established by the Company, these Regulations.
1.4. The Regulations on the FS are developed in accordance with the "Regulations on Document Management".
1.5. The FS has the right to act on behalf of the Company and represent its interests, within its competence.
- Goals and objectives of the Financial Service.
2.1. FS is created for the purpose of:
2.1.1. Timely and full financing of the company's core activities .
2.1.2. Business financial analytics.
2.1.3. Providing reporting to fiscal authorities.
2.2. FS tasks.
2.2.1. Financial planning.
2.2.2. Accounting and reporting.
2.2.3. Tax optimization.
2.2.4. Design and summary financial analytics(Management Accounting).
2.2.5. Attraction of borrowed funds and placement of free funds.
2.2.6. Settlement- cash service.
- Organizational structure of the financial service.
3.1. The organizational structure of the FS consists of the following departments.
3.1.1. Financial and analytical department.
3.1.2. Accounting (Departments equipping catering and trade facilities).
3.1.3. Financial Service of the Service Department.
3.2. Heads the FS financial director Groups of companies.
3.3. Organizational structure diagram.
- Functions of the financial service.
4.1. In area financial planning:
4.1.1. Long term planning(1-1.5 years)
4.1.2. Medium-term planning (1-2 months),
4.1.3. Current planning (maintenance of the consolidated movement Money, tracking receipts, maintaining a financial calendar)
4.2. In the field of accounting and reporting
4.2.1. Maintaining and handing over tax authorities financial statements
4.2.2. Opening / closing bank accounts
4.2.3. Registration and deregistration with tax authorities and funds legal entities owned by the Company
4.3. In the field of settlement and cash services
4.3.1. Making payments
4.3.2. Accounting and disbursement of cash
4.3.3. Service maintenance(cash service on transactions, registration of certificates, payment of bills, etc.)
4.4. In the field of tax optimization
4.4.1. Registration and payment of the necessary systems of contracts with the participation of legal entities of the Company to optimize taxation (based on standard ones)
4.4.2. Creation of tax optimization schemes
4.5. In the field of project analytics and accounting
4.5.1. Project efficiency analysis
4.5.2. current management accounting
4.5.3. Construction of consolidated financial reports
4.6. In the area of raising borrowed funds
4.6.1. Covering cash gaps.
- The rights of the financial service.
5.1. Require the heads of the Company's divisions to take measures to improve the efficiency of the use of the enterprise's funds, the safety of the enterprise's property.
5.2. Approval of contracts, performance of work or provision of services, acts of reconciliation with various counterparties.
5.3. Effectively manage the company's cash.
5.4. Engage in ongoing tax optimization.
5.5. Receive from all structural divisions of the Company materials, data necessary to perform the assigned functions.
5.6. On behalf of the management, represent the enterprise in any organizations on issues related to the competence of the Division.
- Interaction with other departments.
With whom | About what | Periodicity |
Deputy director of the UK | Gets: Orders, directives Operational tasks Provides: ¾ Financial plans ¾ Other documents | Constantly Monthly Monthly On request |
All structural divisions | Gets: – Cost budgets by department – Advance notification of the need to receive large amounts – A report on the amount spent Provides: - Cash – Efficiency calculation projects – Necessary financial advice | Monthly As it arises Weekly Within 3 working days after the payment As necessary, within the approved limits or as agreed by the Deputy Director of the Management Company On demand On demand |
Department of Logistics, Equipment of Catering and Trade Facilities | Gets: – Information (planned and actual) on the occurrence / repayment of financial liabilities and the movement of assets Provides: – Documentation for work | Weekly On demand |
- Responsibility of the financial service.
7.1. In relation to its work, the FS as a whole is responsible for its timely implementation, for not exceeding and saving planned costs, as well as for maintaining the quality level established for the results of work.
7.2. Full responsibility for the quality and timeliness of the tasks and functions assigned by this regulation to the department is borne by the financial director.
7.3. The degree of responsibility of other employees is established by job descriptions.
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The financial department is an independent structural subdivision of the enterprise and reports directly to the Deputy Director for Economic Affairs.
II. Tasks
Organization financial activities enterprise aimed at providing financial resources for the tasks of the plan, the safety and efficient use of fixed assets and working capital, labor and financial resources enterprises, timeliness of payments for obligations to the state budget, suppliers and banking institutions.
III. Structure
1. The structure and staff are approved by the director of the enterprise in accordance with the standard structures of the management apparatus and the norms for the number of specialists and employees, taking into account the volume of work and production features.
2. The department may include divisions (sector, bureau, group) of financial planning, analysis of financial and economic activities, organization of settlements with suppliers, collection, cash transactions, etc.
IV. Functions
1. In the field of financial and credit planning
1.1. Compiling projects on time financial plans enterprises with all the necessary calculations, taking into account the maximum mobilization of on-farm reserves, the most rational use fixed and working capital.
1.2. Compilation and submission of loan applications and quarterly cash plans to the higher organization and institutions of banks in a timely manner and participation in their consideration.
1.3. Participation in the preparation of a plan for the sale of products in monetary terms. Determination of the planned amount of balance sheet profit for the year and by quarters and profitability indicators.
1.4. Drawing up, together with the planning and economic department, planned calculations for the formation of economic incentive funds and participation in the preparation of estimates for their spending.
1.5. Determination of the planned amount of depreciation deductions divided into full restoration (renovation) of fixed assets and major repairs.
1.6. Participation in determining the needs of their own working capital by elements and calculation of working capital standards.
1.7. Drawing up a plan for financing centralized capital investments and a plan for financing capital repairs of fixed assets.
1.8. Drawing up plans for the distribution of balance sheet profit and depreciation.
1.9. Participation in the preparation of plans for financing research work on the basis of the envisaged scope of these works, as well as determining the sources of financing for plans for organizational and technical measures, taking into account the calculations of economic efficiency.
1.10. Planning the average annual cost of fixed production assets and fixed assets exempted from payment for funds.
1.11. Making settlements for filing claims with suppliers and contractors and for transferring export premiums.
1.12. Distribution of quarterly financial indicators by months.
1.13. Participation in the preparation of the VAT plan.
1.14. Bringing the indicators of the approved financial plan and the tasks arising from it, limits, norms and standards of working capital to the departments, services, workshops of the enterprise and systematic monitoring of their observance and implementation.
1.15. Drawing up operational financial plans for the coming month and for intra-month periods.
1.16. Drawing up operational plans for the sale of products in monetary terms and plans for profit.
1.17. Participation in the preparation of operational schedules for the shipment of marketable products.
1.18. Implementation of control over the delivery of inventory items in order to prevent the accumulation of excess stocks.
1.19. Ensuring the implementation of financial, credit and cash plans.
2. In the field of financial and operational work
2.1. Ensuring on time:
payments to the state budget - for turnover tax, for production assets and other payments
interest payments on short-term and long-term loans;
contributions own funds from profit, depreciation and other sources to finance centralized and non-centralized capital investments;
transfers of funds to special accounts (under the production development fund), etc.;
transfer of funds in the order of intradepartmental redistribution of profits; working capital, depreciation deductions, as well as funds for financing research and development, development new technology and other goals provided for in the financial plan;
transfers of funds to centralized funds and reserves of a higher organization;
extradition wages employees of the enterprise and the implementation of other cash transactions;
payment of invoices of suppliers and contractors for shipped material values services rendered and work performed in accordance with the concluded agreements;
payment of interest on credit on long-term and short-term bank loans.
2.2. Providing financing for the costs provided for by the plan.
2.3. Arrangement of requested loans in accordance with current rules lending and ensuring the return of loans received in a timely manner.
2.4. Carrying out operations on the accounts of the association and the parent company in banking institutions.
2.5. Presentation to bank institutions of duly executed payment requests, other settlement documents for shipped products, services rendered and work performed; ensuring timely receipt of documents for the shipment of products, issuing invoices and taking measures to timely receive funds due from buyers.
2.6. Maintaining daily business records:
sales of products, profits from the sale of other financial indicators;
refusals of buyers to accept payment requests for shipped products, services rendered and work performed due to the reasons for refusals and taking appropriate measures on them;
fulfillment of other indicators of the financial plan.
2.7. Drawing up and submission to the management of the enterprise of information and certificates on the progress of the implementation of the main indicators of the financial plan and on the financial condition.
2.8. Compilation and timely submission of the parent organization, financial authorities and banking institutions of the established operational financial reporting.
2.9. Implementation of measures that contribute to the acceleration of the turnover of funds in settlements.
2.10. Together with departments and services of the association:
consideration of claims and sanctions filed by buyers and customers, and development of proposals to eliminate the shortcomings that cause these claims;
Claims (together with the Legal Department) and enforcement of sanctions against buyers, suppliers and customers; taking action (together with legal department and the main accounting department) for the timely and complete collection of receivables from buyers, tenants and other debtors.
2.11. Implementation of the most appropriate forms of settlements with buyers and suppliers that contribute to the timeliness of payments, and ensuring compliance with the rules for conducting these settlements.
2.12. Receipt, storage, operational accounting and issuance of cash, securities and forms of strict reporting in accordance with the Regulations on the conduct of cash transactions.
2.13. Compliance with the limit of the balance of cash in the cash desks of the enterprise established by the relevant bank and ensuring the complete safety of banknotes.
3. In the field of control and analytical work
3.1. Implementation of control:
for the implementation of indicators of financial, cash and credit plans, as well as plans for profit and profitability;
for the state of shipment and sale of products;
for the use for the intended purpose of own and borrowed working capital in general for the association and for individual structural divisions, for which the heads of the relevant enterprises of the enterprise are responsible for compliance with the working capital standards;
to prevent the diversion by departments, services and workshops of working capital of the main activity for capital construction and overhaul;
for the timely consideration by the relevant departments, services and workshops of buyers' claims and reasons for refusing to pay payment requirements for shipped products and services rendered; compliance with the established deadlines by departments, services and workshops to verify the acceptance of payment requirements of suppliers, contractors and other organizations and their timely and proper execution in appropriate cases, complete or partial refusals to pay payment requirements in strict accordance with the bank instruction;
for the implementation of plans and estimates of income and expenses of housing and communal services and other similar services;
for compliance intended use non-centralized sources of financing for the costs of non-centralized state capital investments provided for in the plan;
for receiving cash in banking institutions for the payment of wages and other expenses strictly within the amounts due, determined on the basis of
established rules and cash plans approved by the enterprises of the association, and for the observance of cash discipline.
On all issues related to the implementation of these functions, the financial department makes its proposals to the management of the enterprise.
3.2. Together with the main accounting department and the capital construction department, check:
compliance of the cost of equipment under orders and concluded contracts with appropriations for these purposes, provided for by centralized and non-centralized sources of financing capital investments;
the correctness of the preparation, execution and approval of estimates, calculations of the payback of capital investments for the introduction of new technology and the expansion of production of goods consumer goods carried out at the expense of the production development fund and bank loans, as well as estimates for the expenditure of incentive funds and other special-purpose funds.
3.3. Implementation of a systematic analysis of accounting, statistical and operational reporting on issues related to the implementation of financial, cash and credit plans, compliance with financial and payment discipline; forecasting the results of economic and financial activities; improving the use of fixed assets and working capital; identification and mobilization of intra-industrial reserves and additional sources of financing.
3.4. Participation in the organization of work on the analysis of the production and economic activities of the association and the determination of the impact of this activity on financial indicators. .
3.5. Participation in the consideration of cost estimates for production, for the development of new equipment, for future expenses, for maintenance control apparatus, expenses for the economic maintenance of buildings, structures, clubs, parks, children's camps, transferred to the free use of trade union organizations.
3.6. Participation, together with the planning and economic department, in the development and consideration of draft prices approved in accordance with the current legislation for new products manufactured by the enterprise, as well as tariffs for works and services performed by the enterprise.
3.7. Participation in the conclusion of business contracts and acceptance of financial conditions.
3.8. Participation in the work to improve the organization and planning of working capital and in the implementation of measures aimed at accelerating the turnover of working capital of the enterprise.
3.9. Participation in the development and implementation of measures to improve the internal cost accounting in the structural divisions of the enterprise.
V. The relationship of the financial department with other departments of the enterprise
1. With the planning and economic department and the main accounting department.
Receives: production plan according to the nomenclature for the year, quarter, month; production plan according to the nomenclature and volume of marketable products by workshops.
Represents: financial plan; reports on the implementation of the financial plan; copies of assignments to workshops and departments to reduce working capital stocks; daily information on the implementation of the implementation plan by the shops and the enterprise as a whole.
2. With logistics departments, external cooperation
Receives: conclusion on claims made by suppliers; reporting data on the movement of materials and their balances at the end of the month.
Represents: invoices for acceptance; information about materials in transit; information about unpaid invoices, indicating the reasons.
3. With technical departments
Receives: estimates and financial calculations for financing capital investments at the expense of bank loans for the introduction of new technology, for expanding the production of consumer goods; cost estimates approved by the management of the enterprise for research, development and other work and calculations of their effectiveness.
Represents: a plan for financing research and development work on the basis of approved estimates, as well as providing the necessary funds for organizational and technical measures; correctly compiled, executed and approved in the prescribed manner, estimated and estimated financial calculations for the costs of introducing new equipment, estimates for spending funds, checked together with the main accounting department special funds and targeted funds.
4. With capital construction department
Receives: the planned volume, the structure of capital investments, the balance of material assets and the state of settlements in capital construction.
Represents: a plan for financing capital investments according to the state plan, drawn up jointly with the department of capital construction, taking into account mobilization internal resources in construction.
5. With sales department
Represents: notification of bank institutions about letters of credit issued by buyers and customers, information about buyers who have delayed payment of invoices or refused to accept them, as well as notifications about the application of banking sanctions to buyers and customers.
6. With legal department
Receives: the decision of the management on the transfer of funds based on the results of consideration of claims and lawsuits; notes on bank documents on the receipt of funds on considered and satisfied claims and claims; instructions for the listed state fees on arbitration claims.
Represents: completed claim materials and executed for filing claims with arbitration bodies; conclusions on claims and lawsuits in connection with refusals to pay bills, errors in their presentation, etc.; certificates on the transfer of funds in connection with the consideration of claims and arbitration claims; documents on the transfer of state duty; conclusions on contracts to establish the form of payment.
1. Require the divisions of the enterprise to submit materials (data from the analysis of economic activities of accounting, statistical and operational accounting, etc.) necessary for the implementation of work that is within the competence of the financial department.
2. Control the financial activities of the enterprise's divisions and give their leaders recommendations on the organization and conduct of financial work.
3. Based on the results of economic activity, make proposals to the management of the enterprise on the application of sanctions and incentives in relation to individual employees and divisions of the enterprise.
By authorization of the management of the enterprise, manage financial resources and sign (with the first signature) monetary, payment, settlement, credit and other financial documents, in compliance with current legislation, rules of contracts, instructions, as well as approved plans and estimates.
5. Represent the company in financial, credit and other organizations on financial matters.
6. Approval of all documents related to the financial activities of the enterprise (plans, estimates, reports, contracts, orders, instructions, etc.).
7. Instructions of the financial department, within the limits of the functions provided for by this Regulation, are mandatory for management and execution by the divisions of the enterprise.
VII. Responsibility
1. Full responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this Regulation to the department is borne by the head of the department.
2. The degree of responsibility of other employees is established by job descriptions.
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Financial work is carried out at the enterprise by the efforts of financial service specialists. This service is an independent structural subdivision of the JSC Elektropribor enterprise and reports directly to the Deputy Director for Economics. The management of the financial service is as follows: the department is headed by the head of the financial service, appointed to the position by order of the director of the enterprise. The head of the financial service has one deputy.
The composition and staffing of the financial service is approved by the director of the enterprise based on the conditions and characteristics enterprise activities on the proposal of the head of the financial service and in agreement with the personnel department, the department of organization and remuneration, etc. The department includes structural subdivisions, groups of specialists. The head of the financial service distributes duties among the employees of the department and approves their job descriptions.
The purpose of the financial department is the proper organization of the financial support of the enterprise.
Tasks of the finance department
- 1. Realization of the goal of the activity of the financial department is achieved through the implementation of a set of tasks for organizing the financial support of the enterprise.
- 2. The main tasks of the financial department are:
- 2.1. Planning the organization of the financial support of the enterprise.
- 2.2. Development and submission in accordance with the established procedure for consideration by the director of the enterprise of projects of local regulations, orders, instructions for organizing the financial support of the enterprise.
- 2.3. Formation of financial documentation, keeping it up to date during storage, ensuring its safety.
- 2.4. Maintaining interaction, conducting information exchange on financial support with authorities (management), as well as other enterprises, organizations, institutions.
- 2.5. Monitoring the proper implementation of units ( officials) enterprise financial security measures.
- 2.6. Advising company officials on the financial support of the company.
- 2.7. Preparation of reports on the financial support of the enterprise.
In the interests of the proper implementation of its activities, the financial department is endowed with appropriate powers: rights and obligations. The financial department has the right:
- 1. To receive, in accordance with the established procedure, from the authorities (management), other enterprises (organizations, institutions) the information necessary for the exercise of their powers.
- 2. Provide explanations and recommendations on the financial support of the enterprise.
- 3. Give executives of the enterprise binding instructions on issues within the competence of the department.
- 4. Submit proposals on issues within the competence of the department for consideration by the management of the enterprise.
- 5. Conduct correspondence on issues within the competence of the department.
- 6. Interact with structural divisions (officials) of the enterprise on issues within the competence of the department.
Added to site:
1. General Provisions
1.1. The financial department, being an independent structural subdivision of the enterprise, is created and liquidated by order of [name of the position of the head of the enterprise].
1.2. The department reports directly to [name of the position of the head of the enterprise, commercial director].
1.3. The department is headed by a chief appointed to the position by order of [name of the position of the head of the enterprise].
1.4. The head of the finance department has [insert as appropriate] deputy(s).
The duties of the deputy(s) are determined by the head of the finance department.
1.5. Deputy(s) and heads of structural units (bureaus, sectors, etc.) in the financial department, other employees of the department are appointed to positions and dismissed from positions by order of [name of the position of the head of the enterprise] on the proposal of the head of the financial department.
1.6. In its activities, the department is guided by:
the Charter of the enterprise;
By this provision;
Legislation Russian Federation;
1.7. [Enter as required].
2. Structure
2.1. The structure and staffing of the department is approved by the [name of the position of the head of the enterprise], based on the specific conditions and characteristics of the enterprise's activities, on the proposal of the head of the financial department and in agreement with the [HR department, department of organization and remuneration].
2.2. The financial department may include structural units (services, bureaus, groups, sectors, etc.).
For example: a bureau (sector, group) of financial and credit activities, a bureau (sector, group) of financial and investment activities, a bureau (sector, group) of accounting for fixed assets and intangible assets, a bureau (sector, group) of securities, a bureau (sector, group) of methodology and taxation, bureau (sector, group) of operating expenses, bureau (sector, group) of analysis of financial and economic activity, bureau (sector, group) of financial planning.
2.3. Regulations on subdivisions of the financial department (bureaus, sectors, groups, etc.) are approved by the head of the financial department, and the distribution of duties between the employees of the subdivisions is carried out by the [heads of the bureau, sectors, groups; deputy heads of the financial department].
2.4. [Enter as required].
3. Tasks
The financial department provides the following tasks:
3.1. 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.
3.2. Implementation of a unified enterprise policy in the field of finance.
3.3. Control over the use of working capital of the enterprise, loans.
3.4. Analysis of the financial and economic state of the enterprise.
3.5. Development of credit policy of the enterprise.
3.6. Development of accounting and tax policy.
3.7. Management of working capital, accounts payable and receivable, as well as costs.
3.8. Ensuring the timeliness of tax payments to the budget, settlements with creditors and suppliers.
3.9. Creation of conditions for the effective use of fixed assets, labor and financial resources of the enterprise.
3.10. [Enter as required].
4. Functions
The following functions are assigned to the financial department:
4.1. Development financial strategy enterprise and base for its financial stability.
4.2. Management of the movement of financial resources of the enterprise and regulation financial relations arising between business entities, in order to most effectively use all types of resources.
4.3. Drafting of long-term and current financial plans with the application of all necessary calculations.
4.4. Preparation of materials for drawing up a business plan for the enterprise.
4.5. Participation in the preparation of draft plans for the sale of products (works, services), capital investments, research and development.
4.6. Development of forecast balances and cash budgets.
4.7. Participation in planning the cost of production and profitability of production.
4.8. Development of profit expectation forecasts, calculation of income tax, preparation of profit distribution plans for the year and quarters.
4.9. Determining the need for own working capital and calculating the norms of working capital, planning measures to accelerate their turnover.
4.10. Work on finding own funds and attracting borrowed funds.
4.11. Determination and implementation of investment policy, participation in the search for additional investment and financial resources.
4.12. Interaction with credit institutions on the provision of credit resources. Preparation and submission of loan applications and quarterly cash plans to banks and credit institutions.
4.13. Organization of work on the conclusion of agreements on the provision of loans. Financial processing of received loans.
4.14. Work on the timely repayment of loans and the return of received credit funds in a timely manner.
4.15. Ensuring the implementation of credit plans, including the payment of interest on the loan.
4.16. Development of a strategy for bringing the company's securities to the stock market with the determination of the costs of using various stock instruments:
Determining the type of securities (shares, bills, bonds);
Selection of a primary securities dealer or portfolio investor and agreeing with him the terms of sale and trading platform for primary trading;
- [fill in as needed].
4.17. Work with securities(acquisition of shares, bonds, etc.), control over the portfolio of securities.
4.18. Determining the amount of expenses for the payment of dividends on the company's shares.
4.19. Enterprise asset management, their definition optimal structure, preparation of proposals for the replacement and liquidation of assets.
4.20. Determination of sources of financing of capital investments. Development and approval of the capital investment plan.
4.21. Determining the procedure and conditions for financing capital or current repairs of fixed assets, drawing up proposals for attributing expenses to the cost of production.
4.22. Ensuring timely receipt of income.
4.23. Execution of financial settlement and banking operations in a timely manner, including the presentation of payment requests, orders and other settlement documents to banks, receipt of documents for the shipment of products, invoice statements.
4.24. Maintaining operational records of financial, settlement and credit operations performed by the enterprise on accounts in banks and credit institutions.
4.25. Compliance with the cash balance limit set by the servicing bank in the cash desks of the enterprise in accordance with the calculation for setting a cash balance limit for the enterprise and issuing permission to spend cash from the proceeds received by its cash desk.
4.26. Ensuring timely receipt of funds for shipped products (work performed, services rendered), as well as timely payment of invoices from suppliers and contractors for shipped material assets (work performed, services rendered) in accordance with the concluded agreements.
4.27. Organization of work on the transfer of payments and contributions for taxes and fees in federal budget, budgets of subjects of the Russian Federation, local budget.
4.28. Preparation necessary materials for mutual settlements.
4.29. Development and implementation of measures that contribute to the timeliness of payments, the choice of forms of settlement with counterparties and ensuring compliance with the rules for conducting settlements.
4.30. Drawing up and submission to the tax authorities of the established documentation on the financial and economic activities of the enterprise.
4.31. Ensuring the timeliness and completeness of the payment of wages to employees of the enterprise.
4.32. Ensuring financing of expenses provided for by financial plans, capital investment plans.
4.33. Participation in the development of proposals aimed at:
Ensuring solvency;
Prevention of the formation and liquidation of unused inventory items, excess stocks;
Increasing the profitability of production;
Increasing profit;
Reduction of costs for production and sale of products;
- [fill in as needed].
4.34. Implementation of measures to strengthen financial discipline at the enterprise.
4.35. Record keeping of movement financial resources and reporting on financial performance in accordance with financial accounting and reporting standards.
4.36. Control over the correctness of the preparation and execution of reporting documentation.
4.37. Ensuring the reliability of financial information.
4.38. Bringing the indicators of financial plans and the tasks arising from it to the structural divisions of the enterprise.
4.39. Implementation of control over the implementation of financial plans by structural units.
4.40. Compilation and submission to the management of the enterprise:
Information about the receipt of funds;
Reports on the progress of credit and financial plans;
Information about the financial condition of the enterprise;
- [fill in as needed].
4.41. Ensuring the implementation of financial, credit and cash plans.
4.42. Identifying possible financial risks, their evaluation in relation to each source of funds.
4.43. Development of the enterprise's monetary policy.
4.44. Development of proposals to reduce financial risks and insurance programs.
4.45. Determination of the company's strategy in the field of leasing operations, the implementation of leasing financing.
4.46. Development of measures for the sale, leasing and pledge of part of the assets, liquidation or conservation of individual capacities and facilities (including unprofitable, mobilization).
4.47. Maintaining daily operational accounting of financial plan indicators, including accounting for:
Volumes of products sold;
Profits from sales;
- [fill in as needed].
4.48. Analysis of the financial and economic activities of the enterprise quarterly and in general for the year.
4.49. Participation in determining the types of products (works, services) that are not in demand on the market, developing programs and measures to stop the production of such products.
4.50. Participation in pricing certain types products (works, services).
4.51. Determining the amount of funding for research, development and design and survey work in accordance with estimates and contracts agreed with the structural divisions of the enterprise.
4.52. Coordination of contracts for the performance of research and development work in terms of the reasonableness of the cost of work, as well as compliance with the terms of payment for work.
4.53. Determination of directions and volumes of financing by the enterprise social programs(children's preschool institutions, educational institutions, charity events, etc.).
4.54. Control for:
Fulfillment of financial plans and budget, product sales plans, credit and cash plans, profit plans and other financial indicators;
Termination of production of products that do not have a market;
Correct and efficient use of funds;
Target use of own and borrowed working capital for structural divisions and for the enterprise as a whole;
Compliance with cash discipline;
The correctness of the preparation, execution and approval of estimates, calculations of the payback of capital investments;
- [fill in as needed].
4.55. Participation in the determination of financial conditions in the concluded business contracts, examination of draft contracts submitted by counterparties.
4.56. Analysis of the production, economic and financial activities of the enterprise, forecasting the results of the financial and economic activities of the enterprise.
4.57. Analysis of accounting and statistical reporting.
4.58. Providing departments of the enterprise with instructive materials related to the financial activities of the enterprise.
4.59. Development guidelines on issues of financing operating expenses, capital investments, and other activities.
4.60. Consideration of appeals and letters from citizens and legal entities on issues within the competence of the financial department, organization of inspections, preparation of relevant proposals.
4.61. Participation in holding meetings-seminars with employees of economic, financial and accounting departments.
4.62. Providing protection information resources(own and received from other organizations) containing restricted access information.
4.63. Formation of complete and reliable information about business processes and financial results activities of the enterprise necessary for operational management and management.
4.64. Timely prevention of negative phenomena in the financial and economic activities of the enterprise, identification and mobilization of on-farm reserves.
4.65. Development of transparency measures financial condition enterprises (on the basis of improving management accounting, transition to international standards accounting).
4.66. Development of draft guidance materials on financing, accounting, reporting and other financial and economic aspects related to the competence of the department, and submitting them for consideration and approval to the relevant structural divisions of the enterprise.
4.67. Participation within its competence in the consideration of issues related to the creation of new enterprises, reorganization and liquidation of structural divisions of the enterprise.
4.68. [Enter as required].
5. Rights
5.1. The financial department has the right:
Give instructions in the framework of control over financial and economic activity enterprises for the preparation of financial documentation;
Require and receive from other structural divisions of the enterprise the data of the analysis of the economic activity of the enterprise, necessary for the activities of the department;
Conduct correspondence on the methodology of financial accounting and reporting, as well as on other issues that are within the competence of the department and do not require agreement with the head of the enterprise;
Do not accept for execution and execution documents on transactions that are contrary to the law, violate the contractual and financial discipline without a corresponding order from the director of the enterprise and the head of the legal department;
Represent in the prescribed manner on behalf of the enterprise on issues within the competence of the department in relations with tax, financial authorities, state authorities off-budget funds, banks, credit institutions, other state and municipal organizations, as well as other enterprises, organizations, institutions;
Make proposals to the management of the enterprise on bringing the employees of the enterprise to material and disciplinary responsibility based on the results of inspections;
Conduct meetings on financial and economic activities of the enterprise;
In agreement with [name of the position of the head of the enterprise]
Or, as his deputy for commercial matters, involve experts and specialists in the field of financial consulting for consultations, preparation of opinions, recommendations and proposals.
5.2. The head of the financial department approves all documents related to the financial and economic activities of the enterprise (plans, contracts, reports, estimates, certificates, etc.).
5.3. The head of the financial department has the right to sign payment, settlement, credit and other financial documents, make proposals to the personnel department and the management of the enterprise on the movement of management employees, their encouragement for successful work, as well as proposals for imposing disciplinary action on employees who violate labor discipline.
5.4. [Enter as required].
6. Relationships (service relations)
Note. This section is given as an indicative one, since over time, official relations between structural and other divisions change (“polished”) and appropriate changes and additions are made to the regulations on divisions.
To perform the functions and exercise the rights provided for by this regulation, the financial department interacts:
6.1. With the department of the chief accountant on:
Receiving:
Lists of creditors and debtors;
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;
Reporting cost estimates for products (works, services);
Plans for conducting inventories of fixed assets, inventory items and cash;
Payroll calculations;
- [fill in as needed].
Provisions:
Financial, credit and cash plans;
Reports on repayment of loans, payment of interest on loans;
- [fill in as needed].
6.2. With the planning and economic department on:
Receiving:
Medium and long term plans production activities enterprises;
Copies of 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 economic analysis all types of activities of the enterprise;
- [fill in as needed].
Provisions:
Financial and credit plans;
Reports on the implementation of financial plans;
Financial analysis results;
Methodical and instructive materials on the financial activities of the enterprise;
- [fill in as needed].
6.3. With the logistics department on:
Receiving:
Promising and current plans material and technical support of the production activity 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 contractors in case of violation of their contractual obligations;
Reports on the implementation of logistics plans;
- [fill in as needed].
Provisions:
Agreed draft claims;
Proposals to eliminate the causes that served as the basis for filing claims and sanctions against the enterprise;
- [fill in as needed].
6.4. With the sales department for:
Receiving:
Draft contracts and agreements for the supply, sale finished products;
Forecasts and plans for the sale of products;
Data on the state of stocks of finished products and their compliance with approved standards;
Plans and schedules for the shipment of products;
Data on the balance of products in warehouses;
Proposals for taking measures to reduce excess balances of finished products and accelerate sales operations;
- [fill in as needed].
Provisions:
financial plans;
Information about invoices not paid by counterparties;
Information of banks on letters of credit issued by buyers (customers);
Notifications on the application of financial sanctions to buyers (customers) who violated their obligations to transfer funds for purchased goods;
Approved calculations of working capital norms;
- [fill in as needed].
6.5. With the marketing department for:
Receiving:
Generalized data on the demand for products manufactured by the enterprise (work performed, services rendered);
Marketing plans;
Estimated costs for demand generation and sales promotion, advertising campaigns, participation in exhibitions, fairs, exhibitions and sales;
Information about the competitive environment on issues pricing policy, volumes of turnover, competitiveness, speed of product sales;
- [fill in as needed].
Provisions:
Agreed cost estimates for demand generation and sales promotion with financial justifications;
Analysis of costs incurred per month (quarter, year);
- [fill in as needed].
6.6. WITH economic department for questions:
Receiving:
Plans for current and overhauls fixed assets of the enterprise (buildings, water supply systems, etc.);
Estimated business expenses;
Office equipment, forms of documents and stationery necessary for the work of the financial department;
Material assets necessary for servicing meetings, conferences, seminars;
- [fill in as needed].
Provisions:
Agreed cost estimates;
Calculations of the payback of capital investments for the introduction of new equipment, means of mechanization;
Applications for the necessary inventory and stationery;
Reports on the use and safety of equipment and inventory;
- [fill in as needed].
6.7. With the legal department on:
Receiving:
Decisions on the claims, claims brought by 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;
- [fill in as needed].
Provisions:
Draft financial contracts 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 the state duty to satisfy the claims and lawsuits brought against the enterprise;
Applications for clarification of the current legislation;
- [fill in as needed].
6.8. C [name structural unit] for questions:
Receiving:
- [fill in];
- [fill in as needed].
Provisions:
- [fill in];
- [fill in as needed].
7. Responsibility
7.1. Responsibility for the proper and timely performance by the department of the functions provided for by this regulation lies with the head of the financial department.
7.2. The head of the financial department is responsible personal responsibility behind:
Compliance with the legislation of instructions issued by the department, and instructions on the financial activities of the enterprise, financial accounting and reporting;
Preparation, approval and submission of reliable consolidated financial statements and compliance with the deadlines for its submission to the relevant divisions of the enterprise, the head of the enterprise, tax, financial and other authorities;
Providing the management of the enterprise with information on financial issues;
Timely, as well as high-quality execution of documents and instructions of the company's management;
Preventing the use of information by employees of the department for non-official purposes;
Compliance work schedule department employees.
7.3. The responsibility of employees of the financial department is established by job descriptions.
7.4. [Enter as required].
Head of structural unit
[initials, last name]
[signature]
[day month Year]
Agreed:
[official with whom the regulation is agreed]
[initials, last name]
[signature]
[day month Year]
Head of the legal department
[initials, last name]
[signature]
[day month Year]
