Planning and accounting models

Planning and accounting models

The planning model is intended for reception of planned administrative reports. Accounting model — for reception of actual administrative reports. In drawing 10 sets of planned and actual administrative reports which can be constituted in the company are schematically presented. It is obvious that these two sets are crossed. Differently, there are such administrative reports, planned and actual, forms at which coincide. This area of crossings of planned and actual administrative reports also is company budgets as they should be constituted and according to plan and upon that it was possible to reveal deviations for carrying out of the analysis with the subsequent accepting of management decisions.

Set of planned and actual administrative reports

The various auxiliary calculations used at planning of clauses of budgets can be examples of planned administrative reports which aren't constituted upon. As a matter of fact, they are "technical" plans and consequently there is no sense to constitute them upon. And, on the contrary, among actual administrative reports can be such which aren't necessary at planning or they can't be constituted. For example, if it is a question of the report on current indebtedness between the company and its counterparts for concrete date. The given account can upon be constituted every day.

It is clear that there is no sense to constitute such planned report on every day in advance, say, for a month forward. Thus, not the planned reporting is necessary upon, and not the actual reporting needs to be planned. Thus, and process of development of planned and registration model, and process of automation of these models, basically, can be implemented in parallel. Naturally, thus it is necessary to provide joining between these models both on methodical, and at program level. Methodical joining means that formats planned and actual budgets (reports) should coincide. Program joining means that the uniform information system with which help it would be possible to constitute both budgets, and actual reports on execution of these budgets should be created.

Design process of the automated system of budgeting should go as though from the end. That is at first it is necessary to be specified with formats of budgets and reports. Then it is necessary to develop model of planning and accounting model. Differently, to set rules of consolidation of budgets and forming of actual reports. Further it is necessary to automate planned and actual model to facilitate technical work to all participants of process of budgeting. After the financial model of budgeting is designed, its automation is already directly performed. For this purpose it is possible or to use already ready system, or to create the new. If the company among ready program decisions can find such system at which designers allow to adjust both planning model, and accounting model for budgeting automation it is possible to use this software solution. If such programs aren't present or the company can't allow them to itself because of the big cost, means, it will be necessary to develop a new software. The given task can be solved own forces or to involve the external IT Company.