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Formation of payments based on payment documents. Payment calendar: generation of payment documents. Operational work with cash flow distribution

To automatically generate “Payment Registration” documents based on payment bank and cash documents in the 1C program: Accounting in housing and communal services management companies, homeowners' associations and housing cooperatives, we will perform the following steps:

1. Let’s generate the documents “Receipt to current account” (menu item “Bank – Bank statements”) and “Cash receipt order” (menu item “Cash desk – Cash receipt order”):

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

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

4. Check the boxes next to the required documents and click the “OK” button.

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

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

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

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

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

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

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

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

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

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

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

For the convenient formation of Receipts and Write-offs of non-cash funds, as well as cash settlements and cash settlements, special workplaces are implemented in the system. They reflect the instructions for processing payment documents, as well as the generated payment documents themselves. Let's consider.
AWP for forming non-cash payments . The first tab displays the actual payment documents:

And on the For receipt and For payment tabs there are instructions for the corresponding operations. List orders for admission:


The list of orders for payment depends on the enabled option Applications for spending DS. If we don’t use applications, then various documents serve as orders (Order, vocational school, Statement to the bank, etc.):

And if we use orders (the corresponding functional option is enabled), then the list of orders will only contain orders:

AWS formation of PKO . Similarly, in one tab there is a list of PKOs, and in the other - a list of orders for their execution:

Workstation of RKO formation . If applications for DS are not used, then two bookmarks with a list of document orders. In the first, everything except the salary statements:

In the second statement to the cashier:

And if the option Applications for spending DS included- then only applications can serve as grounds:

Bookmark For salary payment while empty:


Question 8.22 of exam 1C: ERP Professional Enterprise Management 2.0.
  1. Agreement with the counterparty
  2. Invoice for payment
  3. Write-off of non-cash funds
  4. Options 1 and 3
  5. Options 2 and 3
  6. Options 1 and 2 and 3
Verified. The correct answer is number six, see screenshot in the article.

Question 8.23 ​​of exam 1C: ERP Professional Enterprise Management 2.0. The order for the execution of the document “Receipt of non-cash funds” may be:

  1. Customer order
  2. Returning goods to the supplier
  3. Options 1 and 3
  4. Options 2 and 3
  5. Options 1 and 2 and 3
Verified. The correct answer is fourth.

Question 8.26 of exam 1C: ERP Professional Enterprise Management 2.0.

  1. Receipt of services and other assets
  2. Order to supplier
  3. Options 1 and 3
  4. Options 1 and 2 and 3
  5. Options (1 and 2) or 3
Verified. The correct answer is number five, see screenshots in the article. In the printed version of the tests, options 5 and 6 are formulated differently.

Question 8.27 of exam 1C: ERP Professional Enterprise Management 2.0. The order for execution of the document “Write-off of non-cash funds” may be:

  1. Advance report
  2. Application for spending funds
  3. Return of goods from the buyer
  4. Options 1 and 3
  5. Options 2 and 3
  6. Options 1 and 2 and 3
Verified. The correct answer is number five, see screenshots in the article.
Question 8.24 of exam 1C: ERP Professional Enterprise Management 2.0.
  1. Agreement with the counterparty
  2. Invoice for payment
  3. Advance report
  4. Options 1 and 3
  5. Options 2 and 3
  6. Options 1 and 2 and 3
The correct answer is the second, see screenshots in the article.

Question 8.25 of exam 1C: ERP Professional Enterprise Management 2.0. The order for the execution of the document “Cash receipt order” may be:

  1. Customer order
  2. Expected cash flow
  3. Sales of services and other assets
  4. Options 1 and 3
  5. Options 2 and 3
  6. Options 1 and 2 and 3
Verified. The correct answer is the fourth, see screenshots in the article.

Question 8.28 of exam 1C: ERP Professional Enterprise Management 2.0.

  1. Receipt of goods and services
  2. Order to supplier
  3. Application for spending funds
  4. Options 1 and 3
  5. Options (1 and 2) and 3
  6. Options 1 and 2 and 3
Verified. The correct answer is number five, see screenshots in the article. In the printed version of the test, this option does not sound like this.

Question 8.29 of exam 1C: ERP Professional Enterprise Management 2.0. The order for the execution of the document "Cash expenditure order" may be:

  1. Statement to the bank
  2. Statement to the cash register
  3. Application for spending funds
  4. Options 1 and 3
  5. Options 2 and 3
  6. Options 1 and 2 and 3
Verified. The correct answer is the second, see screenshots in the article. In this case, apparently, an application to spend funds is not considered an order.

Question 8.4 of exam 1C: ERP Professional Enterprise Management 2.0. Payment documents must indicate:

  1. Cash flow item
  2. Income/expense item
  3. Asset item
  4. Options 1 and 2
  5. Options 1 and 2 and 3
  6. Options 1 and (2 or 3)

Verified. The correct answer is the first one.

To issue payment orders in the standard configuration, the “Payment Order” document is provided. Payment orders are numbered separately for each current account. See also the directory “Accounts of our company”. In the “Current Account” detail, select the account from which the payment is supposed to be made. The next number of the outgoing document for the selected current account is automatically offered in the “Payment number” detail. If the payment order is issued for the transfer of taxes, contributions, or other obligatory payments, you should check the “Payment of tax/deductions” checkbox, and then select in the “Tax type” detail from the “Taxes and Deductions” directory the corresponding type of tax.

In the “Counterparty” detail we select the organization to which we are going to transfer money, in the “P/Account” detail - the client’s current account. The account for accounting for mutual settlements with the counterparty (account for accounting for settlements with the budget, state trust funds) is indicated in the “Account” detail. In case of payments to suppliers or refunds to customers, the order must also be indicated. There is a button to select an order. When you click on it, the “Order Selection” journal opens for the selected client. Double-clicking on the line with the order will lead to the selection of the order in the “Payment order”. When you select an order, the amount and VAT are automatically filled in from the balance of the selected order, however, they can be adjusted manually. To fill out the payment purpose, you can use the list of standard payment purposes selected from the “Payment Purposes” directory. Using the “Print” button, you can receive a printed form of the payment order. When posted, the “Payment Order” document does not generate accounting entries. The fact of money movement through a current account in a standard configuration is reflected in the “Bank Statement” document.

In our example, the Seamstress company pays the invoice of the Voldodarka supplier for the purchase of the program in the amount of 10,800 UAH.

Rice. 10 – Electronic window of the “Payment order” document

Rice. 11 – Printed form of the document “Payment order”

3.3. Generating a bank statement

To reflect transactions related to the movement of funds of the organization on current accounts in hryvnia and in foreign currency in a standard configuration, the “Bank Statement” document is intended.

It should be noted that the typical configuration requires the entry of separate bank statements for the company's current accounts.

The “Current account” attribute is used to indicate the cash account from the directory “Accounts of our company”, through which we make movements.

Each row of the tabular section corresponds to one payment. The specification of the tabular part of the document should be filled out in the following sequence:

Set the indicator of which payment is being registered: incoming ("+" - incoming money to the current account), or outgoing ("-" - outgoing money)

Determine the type of income (expense) by selecting the appropriate element from the proposed list in the “Type of income/expense” attribute;

Determine the accounting account 31 corresponding to the corresponding subaccount;

By selecting from the proposed list, determine the type of VAT for this operation;

Select the object of analytical accounting of the corresponding account;

In cases where payments relate to mutual settlements with buyers and suppliers, indicate the order of the buyer (supplier) for which money comes (out). To conveniently fill out information about payments related to mutual settlements, you can use the “Selection by orders” button. When you click on this button, a special journal “Selection of orders by counterparty” opens. This magazine provides some additional features. Firstly, for each order its current settlement balance is displayed, which can be displayed either directly in the list or separately in the information line, depending on the selected mode in the “Display method” attribute; secondly, in this journal you can select for a specific client, i.e. make sure that only orders from this customer are displayed. Double clicking on the order line will add a new line to the statement.

Enter the amount including VAT and VAT of the payment; by default, the total amount including VAT and the total VAT amount of the order document are offered;

Set in the “D/R” attribute whether the operation indicated in the line belongs to gross income (“+”) or to gross expenses - (“-”). If you indicate “0” in this detail, this will mean that the operation does not relate to either gross income or gross expenses;

Select an analytics object for gross income (gross expenses);

Enter any explanatory information for this operation, which will be displayed as a text comment in the transactions generated for the current line.

If the attribute “Otgr. ? set to “Yes” in the details “Amount Deposit.” and “NDSOgr.” the amount and VAT of preliminary shipment (receipt) for this order become available for editing.

Some of the information that relates to our payments can be entered into the “Bank Statement” automatically, using information from issued payment orders. The “Fill in payments” button serves this purpose. In this case, you can select payment orders issued on the same date as the bank statement (option “For document date”), or issued during an arbitrary period (option “Arbitrary period”).

Button "?" serves to calculate the total amount of income and expenses according to the statement.

The set of transactions generated by the document depends on the type of payments processed by it and its positioning in the chain of mutual settlements between the organization and customers (suppliers).

In addition, if this extract formalizes the transfer of funds from the buyer, in which the organization has a tax liability, then when it is carried out, the document “Tax invoice” will be generated (provided that the constant “Automatic creation of tax invoices” is set to “Yes”) .

In Fig. 12 and fig. Figure 13 shows the created document confirming the transfer of money from the bank account of the Shveya company to the supplier Volodarka in the amount of 10,800 UAH.

Rice. 12 – Electronic window of the “Bank Statement” document

Rice. 13 – Printed form of the document “Bank Statement”

Controlling cash flow is the main task facing the financial department of any enterprise. At the same time, a tool that allows you to manage cash flows in a visual form is the payment calendar of the enterprise or the payment schedule of the organization.

Drawing up a payment calendar

The payment calendar is the most useful and frequently used tool of the treasurer in terms of operational financial planning, which allows you to obtain comprehensively detailed information on the balances and movement of cash resources in the future for an arbitrarily set period of time.

It can be developed both in terms of individual cash flows and for the company as a whole.

Historically, in many enterprises, the preparation and maintenance of a payment calendar is carried out using spreadsheets in Excel (download an example of a payment calendar in Excel). This method, which has proven itself over many years, allows for basic financial planning, since it strongly depends on the “human factor”. An advanced option that allows you to unlock the full potential of such a tool as a payment calendar is to compile and maintain it using an automated financial system.

The company's payment calendar compiled in a specialized program developed on the basis of "1C: Enterprise" is essentially a cash flow plan for a certain period with the necessary level of detail sufficient for making decisions on cash flow management (CFM).

Preventing cash gaps

The main purpose of using a payment calendar is to combat cash gaps. Presenting the payment schedule in a simple, visual form allows you to more clearly see the picture of cash flows formed by operational planning data based on information about planned cash receipts and write-offs.

Figure 1. An example of a payment calendar in the professionally specialized program “WA: Financier”.

Information about the forecast cash flow with possible cash gaps facilitates the prompt adoption of measures to prevent this situation.

Very important for using this cash flow management tool is its interactivity and the ability to customize analytics of any depth in a useful context.

The ability to transfer a planned payment directly in the form with a prompt change in the situation according to the plan for receipts and expenditures of funds gives the user a clear picture of the situation regarding changes in the cash flows of the enterprise.

Customizable tool groupings provide the user with the level of detail that he really needs (from summary turnover for each application to detailed ones).

Using information about the minimum balance can be an effective mechanism for accumulating amounts in an account by a certain date (for example, to pay taxes or pay wages).

The result of optimizing the payment calendar is an orderly cash flow plan (forecast) in which there are no cash gaps.

Payment order

Based on this data, a payment register and a payment schedule are formed, with the help of which payment orders are created to the bank.

All these requirements are met by the payment calendar implemented in the 1C-based software product - “WA: Financier. Cash management."

The payment calendar in the system is an interactive tool with which the treasurer manages the cash flows of the enterprise.

Figure 2. An example of a payment calendar in the program “WA: Financier. Cash management."

The payment calendar form consists of the following areas

Figure 3. Report settings area in the “WA: Financier” program. Cash management."

In the payment calendar settings you can:


All these functions give the user the opportunity not only to manage data output, but also to customize the structure of the payment calendar, set selections, and create a payment register. System settings created by the user once can be either saved and used by the user himself or copied for others.

In accordance with the user’s settings, the company’s payment calendar is formed with varying degrees of detail.

Figure 7. An example of payment calendar detail in the “WA: Financier” program. Cash management."

The data area displays information about the planned cash flow or payment schedule; areas within which the treasurer can move the payment date for applications without violating the terms of the contract are visually displayed. Moving an application to another date does not require editing the document. The user simply “drags” the application to another date. In this case, the cash flow plan is automatically recalculated by date. The user can drag and drop orders both between date intervals and between places where funds are stored.

If information about minimum account balances is required for planning, the user can enable the display of this information by selecting the appropriate item in the payment calendar settings.

Figure 8. Entering information about the minimum balance of DS in the “WA: Financier” program. Cash management."

To enter data on the minimum balance of funds, a special assistant is used, called by the button

Once cash flows are “normalized,” the user can apply changes to the system. After the changes are accepted, the schedule of scheduled payment dates will be recorded in the applications.

Based on applications, you can create a register of payments or directly generate payment orders to send them to the system for interacting with the Client-Bank program.

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

Operational planning

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

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

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

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

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

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

Who needs a payment calendar?

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

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

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

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

Problems that a payment calendar will allow you to solve

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

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

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

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

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

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

6. Eliminate the human factor as much as possible.

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

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

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

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

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

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

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

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

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

Principles, rules, sequence of formation

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

The main stages of developing a payment calendar system

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

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

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

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

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

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

1. Formation of planned data

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

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

2. Determination of the list of analytics

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

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

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

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

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

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

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

4. Description of the “Payment calendar” business process

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

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

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

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

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

5. Regulation of the “Payment calendar” business process

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

6. Automation of the “Payment calendar” business process

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

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

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