Regulated reporting. Accounting Structure 1s upp

In this section, we begin a review series of articles that will help you master the “1C: Manufacturing Enterprise Management” configuration.

Introduction

"1C:Manufacturing Enterprise Management 8" is a comprehensive application solution covering the main contours of management and accounting at a manufacturing enterprise. The solution allows you to organize a comprehensive information system that meets corporate, Russian and international standards and ensures the financial and economic activities of the enterprise.

The application solution creates a unified information space for displaying the financial and economic activities of an enterprise, covering the main business processes. At the same time, access to stored information is clearly delineated, as well as the possibility of certain actions depending on the status of employees.

At enterprises of a holding structure, a common information base can cover all organizations included in the holding. This significantly reduces the labor intensity of record keeping due to the reuse of common information sets by different organizations. At the same time, end-to-end management and regulated (accounting and tax) accounting is maintained for all organizations, but regulated reporting is generated separately for organizations.

The fact of a business transaction is registered once and is reflected in management and regulated accounting. There is no need to re-enter information. The means of registering a business transaction is a document, and to speed up the work, mechanisms for substituting “default” data and entering new documents based on previously entered ones are widely used.

In the applied solution, the following ratio of various accounting data is adopted:

independence of management, accounting and tax accounting data;
comparability of management, accounting and tax accounting data;
coincidence of sum and quantitative estimates of assets and liabilities according to management, accounting and tax accounting data, in the absence of objective reasons for their discrepancy.

Data entered by users is quickly controlled by the application solution. Thus, when registering a cash payment, the system will check the availability of funds, taking into account existing requests for their spending. And when registering the shipment of products, the system will check the status of mutual settlements with the recipient of the goods.

The application solution comes with a set of interfaces, which provides each user with priority access to the data and mechanisms of the application solution that he needs.

Regulated (accounting and tax) accounting for organizations is carried out in national currency, while for management accounting for the enterprise as a whole, any currency can be chosen. Different organizations of a single information base may use different taxation systems: in some organizations - a general taxation system, in others - a simplified one; Different tax and accounting policies may be used. In addition, a taxation system in the form of a single tax on imputed income can be applied to certain types of activities of an organization.

In addition to management and regulatory accounting, you can maintain accounting according to international financial reporting standards (IFRS). In order to reduce labor intensity, accounting under IFRS is carried out non-operatively, using translation (recalculation) of data from other types of accounting.

When developing the “1C: Manufacturing Enterprise Management 8” solution, we took into account both modern international enterprise management techniques (MRP II, CRM, SCM, ERP, ERP II, etc.), and the experience of successful automation of manufacturing enterprises accumulated by 1C and partner community. Specialists from the companies “ITRP” (production management) and “1C-Rarus” (accounting according to IFRS) participated in the design and development of the configuration. On methodological issues of implementing management, financial accounting and reporting under IFRS, consulting support is provided by the world-famous auditing and consulting company PricewaterhouseCoopers.

The solution "1C:Manufacturing Enterprise Management 8" was developed on the modern technology platform "1C:Enterprise 8". In addition to the platform, the software package includes the “Manufacturing Enterprise Management” configuration.

High reliability and performance of the application solution, scalability, construction of geographically distributed systems, and integration with other information systems are ensured. The internal structure of the application solution is completely open for study and customization to the specific needs of the enterprise.

The 1C company is finalizing and developing the “Manufacturing Enterprise Management” configuration in order to reflect changes in legislation and expand functionality. Ensured prompt updating of installed application solutions. 1C and its partners provide a multi-level technical support system.

“1C: Manufacturing Enterprise Management 8” is the flagship application solution of the 1C company with the widest range of functionality. The general concept of the solution is illustrated by the diagram.

All application solution automation mechanisms can be divided into two large classes:

mechanisms for maintaining the operational activities of the enterprise; mechanisms for maintaining non-operational accounting.
Areas belonging to operating activities can be distinguished in each type of accounting (with the exception of accounting under IFRS).

In addition, the application solution is divided into separate subsystems responsible for solving groups of similar problems: a cash management subsystem, a personnel management subsystem, an accounting subsystem, etc. This division is a certain convention that makes it easier to master the application solution. In the current work of users, the boundaries between subsystems are practically not felt.

The latest edition of the “Manufacturing Enterprise Management” configuration, which is numbered 1.3, clearly demonstrates the advantages of the new version 8.2 of the 1C:Enterprise platform. The configuration can be used in normal application mode, familiar to users of previous editions.

"1C: Manufacturing Enterprise Management 8" can be used in a number of departments and services of manufacturing enterprises, including:

directorate (general director, financial director, commercial director, production director, chief engineer, human resources director, IT director, development director); economic planning department;
production workshops;
production and dispatch department;
chief designer department;
chief technologist department;
chief mechanic department;
sales department;
logistics (supply) department;
marketing department;
warehouses for materials and finished products;
accounting;
HR department;
department of labor organization and employment;
IT service;
administrative and economic department;
capital construction department;
information and analytical department;
department of strategic development.

It is expected that the implementation of the application solution will have the greatest effect at enterprises with a workforce of several tens to several thousand people, with tens and hundreds of automated workstations, as well as in holding and network structures.

"1C:Manufacturing Enterprise Management 8" provides:

for the management of the enterprise and managers responsible for business development - ample opportunities for analysis, planning and flexible management of the company's resources to increase its competitiveness; heads of departments, managers and employees directly involved in production, sales, supply and other activities to ensure the production process - tools , allowing you to increase the efficiency of daily work in your areas;
employees of the enterprise's accounting services - tools for automated accounting in full compliance with legal requirements and corporate standards of the enterprise.

Production accounting and costs as the main subject of its study

The main component of managing a manufacturing enterprise is production accounting.

Production accounting is a complex and interesting technology, with its own methods and techniques. The task of production accounting is to take into account the entire process of cost transformation: costs change their nature, merge, split, transform in various ways during production, i.e. The subject of production accounting is dynamically changing objects. For example, production accounting gives an answer to the question: what is the cost of a product if its production required a certain amount of incurred cost No. 4, consisting of parts costs No. 1 and No. 2 and fully accounted costs No. 3. Why parts? Because, for example, materials of a certain large volume are purchased, and first you need to calculate what part of this total volume of materials was spent per unit of production. The same applies to many other costs - electricity, etc. In this case, it is necessary to take into account the entire history of the passage of costs through production - from the moment the cost arises in accounting until it is included in the cost price and sold as part of the product, and its occurrence in accounting and inclusion in the cost price may be in different reporting periods.

Installation and launch of the soft starter

To work, we need the 1C 8.2 platform. Release UPP can be taken from any latest edition 1.3.
We will work with the “demo” database. In the database settings, select “Thick client” as the main launch mode. The rest of the settings can be left as default.

For those who are not yet familiar with the 8.2 platform, we will give a brief reference to the term “thick client”.
A thick client in a client-server architecture is an application that provides (as opposed to a thin client) advanced functionality, independent of the central server. Often the server in this case is only a data storage, and all the work on processing and presenting this data is transferred to the client’s machine.
Advantages of a fat client
The thick client has a wide range of functionality, unlike the thin client.
Multi-user mode.
Provides the ability to work even when communication with the server is interrupted.
Has the ability to connect to banks without using the Internet.
High performance.
Flaws
Large distribution size.
Much of the client's performance depends on the platform for which it was developed.
When working with it, problems arise with remote access to data.
Quite a complex installation and configuration process.
The complexity of updating and the associated irrelevance of data.

When launching the installed demo database, select the user “Abdulov”, he has full rights. There is no need to specify a password.

In order to study the UPP, at the first start, redefine the “Abdulov” user interface to “Full”: menu “Users - Users - Administration - Abdulov - double-click to open the Abdulov form - field "Main interface" - Full - button Record and close." Then in the toolbar, click on the “Switch interface” button and select the “Full” option.

On the concepts of “Enterprise” and “Organization”, “Regulated” and Management Accounting.” An enterprise is a collection of all organizations for which records are kept in the database. « Regulated accounting“is determined by the fact that the rules for its conduct are determined by law. " Management accounting“Each enterprise can have its own; the rules for its operation are not regulated by anything and are determined by the management of a particular enterprise. The configuration of the management accounting system contains a certain vision of how best (more convenient, more visual, more rational) to conduct management accounting, but each specific enterprise may have its own vision of its management due to the fact that there are no uniform rules and standards, and in this case it will need to be modified. In the typical configuration of UPP, management accounting is actually based on the requirements of primarily accounting, while reporting in management accounting is aimed at realizing the need for planning purchases, costs, etc. The implementation of management accounting does not use the principle of double entry, i.e. for example, you can capitalize something “out of nowhere”, and there will be no debt, etc. Regulated accounting conducted for each organization separately. Managerial- partly for the enterprise as a whole.

About international accounting. The introduction stated that it is possible to maintain international records in the UPP. It is worth noting that this option appears only if batch accounting is specified in the accounting policy settings. If (see in the “Accounting Manager” interface in the “Accounting Settings - Accounting Settings” menu) you select advanced cost accounting analytics (instead of batch accounting), then it will not be possible to maintain international accounting.

Terms used, designations of objects that 1C operates and that need to be understood when working with the database

Directories
Transfers
Constants
Plans for types of calculations
Characteristic type plans
Register of information
Document
Accumulation register
Chart of accounts
Report
Processing

Directories

A directory is a collection of different meanings for something. The directory consists of Directory elements. Each value of a directory element is characterized by a given set of parameters. Usually one of the parameters of a directory element is non-repeating - for each element of the directory its value is unique. Typically this is the dictionary element code. Usually the directory is replenished, i.e. You can add new elements to it as you work with the database (there are also directories that are not updated, usually some kind of classifiers downloaded from other places).
Directories are useful because they allow you to fill out documents many times faster, while the element will be named and presented the same everywhere; once you have set the parameters of the element, you can use them wherever needed.

Each directory element is an object that can be referenced from other places. For example, there is such a directory “Counterparties”:

Let’s say you need to enter data about the next arrival of goods and services into the database. Instead of writing the name of the counterparty “InnoTrade LLP” in the appropriate place and indicating all its characteristics that may be required in order to process the receipt, it will be enough to select the appropriate element of the “Counterparties” directory.

Or, for example, there is such a reference book - “Currencies”:

Instead of writing the name of the currency and indicating its rate in each receipt, we can simply select the value of the currency directory in the right place:

Information registers

An information register is a type of information storage device that is very similar in appearance to a directory. But unlike a directory, a line in the information register cannot be specified as an object—a register line cannot be referenced, such as, for example, a specific counterparty in the “Counterparties” directory. But in the information register you can store, for example, the history of changes to some element of the directory. For example, the history of changes in the values of elements of the “Currencies” directory is stored in the “Currency Rates” information register:

Thanks to storing currency history in the “Currency Rates” register, there is no need to indicate the rate many times for each receipt. The program itself will determine it, if necessary, by date.

Transfers

Enumeration is a special case of a directory. An enumeration is a given fixed set of values for something. Unlike a directory, each enumeration value has no additional parameters.

Constants

A constant is the value of something, usually determined when starting to work with the database once and for all. In particular, accounting policy settings are stored in SCP constants.

Plans for types of calculations

A special type of directory that describes the algorithms for accruals and deductions, and some other information necessary for calculating accruals and deductions.

Characteristic type plans

A special type of directory that describes some additional information that database objects contain.

Documents

A document is a means of entering data, processing entered data with the ability to take into account existing data and convert existing data, taking into account the input data, into an information database.

Documents can be divided into several types:

reflecting the fact of economic activity - for example, a registration document in the database of receipt of goods and services (as a result of the document, goods must be posted to the warehouse, a debt must appear to the supplier, VAT must be recorded, transactions must be registered, etc.) or the “Report” document production per shift" (records the fact of production of products, their movement to the warehouse, registers transactions, etc.)
regulatory documents - documents that carry out actions that must be performed at a given frequency - for example, calculate depreciation or calculate wages, reflect wages in accounting, calculate the cost of production, pay off the cost of production, close the year (with balance sheet reform), distribute materials for production, distribute costs, etc.
planning documents - registration of the fact of planning some events, recording of planned indicators (sales plan, production plan, production by shifts, procurement plan, buyer order, supplier order, production order, order for maintenance of fixed assets)
managers - are entered to control the work of other documents (for example, setting discounts - the document sets the conditions for granting a discount, so that then, if the buyer reaches these conditions, he is automatically given a discount)
inventory - documents for clarification, updating balances, for example, balances of work in progress or fixing balances of defective costs (note: in the SCP configuration, inventory documents do not write information in the register, but store it only in themselves).

Accumulation registers

Accumulation registers are the main storage of quantitative and total data in the database. Each of the accumulation registers stores its own specific information. Accumulation registers can be divided into groups according to the type of information stored:

Fixed assets
Production
Warehouse

Moreover, this data can be stored in different registers depending on the accounting section, for example, the register Defects in production (international accounting), Defects in production (accounting), Defects in production (tax accounting).

From the point of view of the method of storing information, accumulation registers are residual And negotiable.

Residual accumulation registers are designed to store only residuals at any given time. Current registers store data on how the balance has changed over time, i.e. at this moment, so much was received as a result of such and such an action, at that moment, so much was lost as a result of another action. Circulating registers allow you to analyze the history of changes in an amount or quantity over a period of time in the context of certain parameters. For example, the sales register will show how much and for what amount a specific product was sold to which counterparties over a certain period of time.

Information appears in accumulation registers when working with documents, i.e. the documents put it there.

Chart of accounts

A typical UPP configuration contains four charts of accounts (and, accordingly, 4 accounting registers - physically, the information on the charts of accounts is stored in the corresponding accounting registers):

Budgeting
International
Tax
Self-supporting

Because In the implementation of management accounting, the principle of double entry is not observed, then a chart of accounts is not needed for it. Accordingly, in the standard configuration of the SPP, a management balance is not formed. To do this, you can either modify the configuration, or, which is preferable, use the budgeting subsystem (it allows you to store very different information, you can create a special “Management Balance Sheet” script and, using management accounting data, enter information according to this scenario in order to ultimately obtain a management balance sheet, but more on that later)

The UPP contains information that is stored only on the chart of accounts (for example, information on 80-90 accounts, data on the initial cost of intangible assets, acquisition of intangible assets (account 08.05), Performance of research, development and technological work (account 08.08 ), R&D expenses, part of the costs of the 29th account, etc.), there is also information that is stored only in accumulation registers (everything that relates to planning, orders, reservations, etc.) and there is information stored both on the chart of accounts and in the accumulation register (warehouse accounting, cost accounting, etc.). Note. Examples in brackets are given in the “accounting” section. The same features exist in other types of accounting.

Let's look at an example. Open the document “Receipt of goods and services” - menu “Documents - Purchasing Management - Receipt of Goods and Services”. For example, open the first document. Look at its postings using the icon. Pay attention to what analytics account 10 has: i.e. After the receipt is processed, information about the item and warehouse will be stored on the chart of accounts.

Now look at the movements of the document using the “Go – Document movements by registers” button:

A report on document movements will open. You can collapse the group tree by clicking in the report field and then simultaneously pressing the key combination “Ctrl + Shift + MINUS key in the NumLock keyboard section.” Look at (expand) the group “Accumulation register “Batch of goods in warehouses (accounting)””:

Pay attention to the details circled - this analytics was not on the chart of accounts. But it is on this accumulation register.

There are documents that correct only the entries in the chart of accounts, and there are, so to speak, full-fledged documents that correct all the required information, including advanced analytics in registers.

You need to understand that full-fledged documents record information primarily in registers, and only the extracts of this information required for the balance sheet are written on the chart of accounts. In addition, any calculations required “as you go” always use ledger data, and only the results of these calculations can be recorded as entries on the chart of accounts. Accordingly, if you correct only chart of accounts transactions, this does not mean that everything will get better everywhere on its own, because... nothing will get into the registers with advanced analytics. Those. all work should be carried out in the appropriate, “correct” documents, and not by adjusting entries in the chart of accounts.
If, however, you start manually adjusting the entries in the chart of accounts, you will have to adjust them further - for example, the document “Calculation of cost” in the coming month will not take into account any transactions adjusted in the chart of accounts, it works with registers and only writes the result to the chart of accounts , - as a result, the amount of work may increase so much that it will become impossible to use the program.
Before using a document, the accountant must understand whether this document adjusts only the entries, or whether it corrects information wherever necessary. To check, you can use the report, which was already mentioned above, which opens by clicking the “Go – Document movements by registers” button.

In extreme cases, when the problem cannot be solved with a complete document existing in the database that records information both in the accumulation registers and in the chart of accounts, you should use not only the transaction adjustment document, but also a special document for adjusting the accumulation registers. At the same time, of course, you need to understand well not only what entries should be made on the chart of accounts, but also in which accumulation registers, and how, the information should be corrected so that the adjustment ultimately turns out to be complete - this is a very delicate matter and complex, it is better to trust it only to a very good specialist.

Reports

A report is a means of obtaining information from a database, processed and specially prepared in a form that is understandable, convenient and required by the user. There are a lot of reports in the configuration, they all have their own purpose.

Examples of existing reports:

Reports generated based on chart of accounts data:
Turnover balance sheet
Chess sheet
Account analysis, etc.

Regulated reports

In the SCP version 1.3.7.1 configuration, calling the tool for working with regulated reports is not available in the “full interface”. Therefore, in order to find it, switch to the “Accounting and Tax Accounting” interface:

In this interface, the tool for working with regulated reporting is located in the “Accounting” menu:

Reports based on data from accumulation registers, information registers, directories, etc. (product output, production plans, production defects, analysis of the availability of goods in warehouses, analysis of the availability of funds, etc.). Typically, if a report is generated based on data from one register, its name contains the word “statement”. If a report is generated based on data from several different registers, then the word “analysis” is usually used in the title of the report.

Custom reports.

For advanced users, there is a mechanism for creating their own reports. We will talk about them in more detail a little later.

Treatments

Processing is a 1C:Enterprise tool that is used to perform some program-specified data transformation. Unlike reports, processing writes this converted data to the database. For example, in the “Nomenclature” directory, you need to replace the person responsible for its purchase with S.G. Chugunova. on Ubeikin V.Ya. To do this, you can use the “Group processing of directories and documents” processing:

Fill in the processing fields as follows:

And click on the “Select” button. Then go to the “Processing” tab:

Select “Action” and new value. And click on the “Run” button. As a result, the entire nomenclature to which the responsible purchasing manager was assigned was S.G. Chugunova. There will be a new manager responsible for purchasing.

The configuration also contains special processing that performs some routine actions. For example, calculation of product costs performed according to a schedule.

Principles of working with documents

In this section we will look at the basic principles of working with documents: creation, recording, holding (operational and non-operative, deferred), marking for deletion, deleting documents.

Creating documents

A document can be created in different ways. Let's look at the example of the document “Receipt of goods and services”

Method 1. - using the “Add(Ins)” tool. Creating a new document can be done by clicking on the “Add” icon from the list of documents that opens directly from the main menu of the program. Let's say you want to create a document “Receipt of goods and services”. From the main menu of the program you can open a list of these documents:

Then, in the list of receipts that opens, select one of the methods circled in the figure (they are equivalent, the same thing is done):

As a result of this, a new document “Receipt of goods and services” will open and then you will need to fill in all its fields sequentially (and do not forget about the different tabs of this document - they are circled):

Method 2. - using the copy mechanism. Creating a new document can be done by clicking on the “Add by copying” icon:

In this case, the document on which the cursor is positioned in the list of documents will be copied and its copy will open. This copy will already have the document fields filled in. All that remains is to edit them if necessary:

Of course, this method is most often much faster than simply creating a document.

Method 3. - using the input mechanism on the base. You can create a new document from the base document. For example, “Receipt of goods and services” can be created by entering based on the document “Receipt order for goods”. In this case, firstly, the original receipt order for goods will become the basis for the created document “Receipt of goods and services” and secondly, the thus created “Receipt of goods and services” will be automatically filled with data from the basis document. To call the input mechanism on the basis, you need to open the document “Receipt order for goods” and click on the input icon on the basis. Moreover, the same can be done without opening the “Receipt Order for Goods” itself, but directly from the list of “Receipt Orders for Goods”, only by first positioning the cursor on the desired document. See the figure, the input methods on the base are circled:

The created new receipt document will “take” the list of goods from the parent receipt order:

Method 4. - using special treatments. The creation of a new document can be done automatically when some special processing is running. Usually in this case, many documents are created at once (processing is needed to speed up the process when some kind of mass actions or a given sequence of actions are required). This method will be discussed in more detail later.

Recording documents

The document is written to the database when you click the “Write” button. Until this button is pressed in a new document, the document will not be saved in the database, and in the event of some unexpected interruption (for example, a power outage), the unrecorded document will be lost. This is especially important to know when working with documents containing a lot of information, for example, a large tabular part that is filled out manually. Write down documents often so you don't have to enter data again. At the time of recording a document, no important changes occur in the database that affect other data not related to this document, i.e. when recording, the data is simply saved, and this data is saved only within the document; the information does not go anywhere further yet.

Please note. It is at the moment of recording that the document takes its place in the database on the time line among documents of the same type. Let us explain in more detail. Look at the "from" field with the date and time of the document:

When creating a document, the time is not filled, but when recording, it is filled to the nearest second. At the same time, at the same second, documents of the same type can be written down by other users of your database (i.e. suppose that several users of the same database clicked on the “Write” button, each in their own “Goods Receipt” document and services” and it happened at the same second). Each of the recorded documents, despite the same time, will occupy its own position within one second. Those. even within one second on the “time line” of document creation, each document will have its own unique place - it is when the document is recorded that this place is assigned to it.

In general, depending on the type of document, it may be that apart from the recording, nothing else is needed, i.e. the document is intended only for storing data within itself (*see the list of such documents below), but for most types of documents the record is not enough. The fact is that, in general, a document is not the most convenient storage of information; its capabilities in this regard are limited.

*List of documents that are only recorded:

“Act of reconciliation of mutual settlements”, “Power of attorney”, “Document of settlements with the counterparty (manual accounting)”, “Request for information services for the taxpayer”, “Inventory of defects in production” and all other types of inventory, “Unformalized document of the tax authority”, “ Non-formalized taxpayer document”, “Survey”, “Report on shift composition”, “Distribution of questionnaires”, “Calculation of planned production costs”, “Regulated report”, “Register of invoices”, “Invoice for payment to the buyer”, “Invoice for payment to the supplier” ", "Transport communication".

Carrying out documents

As already mentioned, when recording a document, the entered data is simply saved within the document. But for most types of documents, recording is not enough; it is also necessary to conduct it.

Posting a document is a special action that is performed in order to record some information in order to protect it from further accidental modification. In this case, this information can either remain in the document itself (i.e. the document does not make movements somewhere else, for example, in the accumulation register), or be recorded in the form of document movements somewhere: in accumulation registers, information registers, charts of accounts, calculation registers, etc.

That is, documents that do not perform movements anywhere can also be processed. Typically, the point of conducting them is to record some information in a document in order to prevent its further modification. In the typical configuration of UPP version 1.3.7, only two types of documents are carried out, but no movements are performed: “Application for opening accounts” and “Setting item accounting parameters.”

Operational and non-operational processing of documents

Conducting documents can be operative or non-operative.
An operative procedure is one in which the possibility of carrying it out is being checked. What is it?

Let's assume we created and recorded a document that increases the debt of a counterparty. Let's assume that a certain limit on receivables has been established with the counterparty. Let's say a couple of days passed after the document was created and someone entered and posted another document that increases the debt of the same counterparty, and this last document has exhausted the limit of this debt. And here different options for further developments arise.

If the organization still wants prevent release of goods when the counterparty's receivables exceed the balance, we need to check its balance when carrying out. But if we do not change the date, then, according to the program, the debt will not yet be exceeded - after all, the document that exhausted it was entered later and the balances for mutual settlements for our document, recorded earlier, will be irrelevant. It is for this purpose that the operational mechanism was introduced - i.e. moving the document to the end of the queue of posted documents, because only in this case can all the necessary checks be performed.

Another way is if it is important for the organization to reflect the fact of a business transaction exactly when it happened. That is, for example, despite the fact that accounts receivable are exceeded, the goods already released and in fact, the client owes more than what was established as acceptable for him. In this case, it is important for us to disable the check and allow it to proceed. Then it would be correct to post the document non-operatively, i.e. without all these checks.

In both cases - both operative and non-operative, all necessary movements of the document will be performed. However, it is important to understand that If carried out non-operatively, there is a high probability of obtaining irrelevant data in the database, in particular due to user errors. Let's look at a simplified example.

Let’s say, according to the program, there are 10 units of some product in the warehouse. Let's say two orders have arrived for the release of this product: for 7 units and for 5 units. Let's say a document for the release of the first 7 units has been created, but not posted. Then, after some time, a document was posted for the release of 5 units, the balance according to the program data after this release of goods is 5 units. And now it’s time to submit a document for the release of the first 7 units of goods. If the warehouse really doesn’t have seven units, then it’s important for us to try to carry out an operational check - only in this case the program will perform a check and tell the user that there is a shortage of goods. But what if these 7 units are physically in the warehouse? Those. what to do if you need to reflect the fact of a completed business transaction? As already mentioned, in this case the user needs to process the document non-operatively, no checks will be completed, the document will be processed, the movements will be performed, but according to the program the balance will be minus two units.

As a result, we get a double-edged sword. On the one hand, the user can release the product, because He physically has it. On the other hand, we have irrelevant balances. Those. It is obvious that in reality there cannot be a minus of two units and, most likely, some kind of receipt document has not been carried out.

If all documents were always carried out on time and always promptly, then this would not happen. But this is a human factor. If data could appear in the program simultaneously with physical changes in the same warehouse... but the data needs to be entered into the program by a person, i.e. this also takes some time.

To update balances, there is a mechanism for re-posting documents. This mechanism is launched only in exclusive mode, i.e. Users will not be able to work with the database at this time. But the longer this is postponed, the larger the chain of documents that needs to be restored and the longer it will take. Therefore, it would be optimal to launch this mechanism quite frequently and regularly.

During operational posting, the document moves in time to the last (current) instant, i.e. defined as last in line.
Of course, the user does not need to specifically somehow track some kind of queue of documents. This tracking occurs automatically in the program. It is only important for the user to understand that if the program asks a question about whether to carry out the document inoperatively, this means that the recording date of his document does not coincide with the current date, and the user needs to decide whether he agrees to change this date to the current one. To ensure that a “conflict of interest in documents” does not occur, the user needs to agree to the movement of his document in the queue and still move it quickly. Or the user needs to understand that by agreeing to non-operational processing, the user gives the go-ahead for the possible loss of relevance of the balances (and in this case, sooner or later, it will be necessary to restore the order and update the balances, so it is still better to always try to process the documents promptly).

We already mentioned above that when recording a document, it is assigned some position in the queue of recorded documents. If the recording date is not on the current day, then prompt execution is impossible, even if no other document was created after this document. And first you need to change its date to the current one, or the document will not be processed promptly.

During operational processing, the date no longer changes, only the time of the document changes - it becomes the very last in the queue of documents “on the time line”. As a result of this shift in the queue, it may happen that a document written later than it is, thereby, written before it. However, this does not matter, because... when that document recorded later also begins to be processed, it will in the same way move to the end of the queue - it will move at the moment in time when it will be processed - and it will become the last one.

What will happen then, when we launch the mechanism for re-posting all documents in order to update the balances? The program will check the possibility of execution each time and at the moment when, for example, the amount of accounts receivable is exceeded, the execution will stop. And the user will be required to solve this problem: either increase the loan size, or credit some unaccounted advance, or something else... we’ll talk more about the mechanism for re-posting documents later.

In the latest edition of “1C: Trade Management” on platform 8.2, a new methodology for controlling document processing has been implemented: “The mechanism for document processing has been completely redesigned in the configuration. Operational control of the results of the execution is carried out after the formation of the movements, in contrast to edition 10.3 (where control was performed before the execution). This solution made it possible to completely separate the execution logic and control logic, radically simplifying the corresponding program code, which, in turn, is important for facilitating configuration modifications, reducing the number of possible errors, and increasing system performance. If necessary, control is carried out both when reposting retroactively and when canceling the posting of a document. For example, the system will not allow you to cancel an order for the shipment of goods in the part in which it has already been executed.” It can be expected that similar changes will gradually flow into new versions of the SCP.

Postponed processing and further processing of documents

As mentioned earlier, when posting documents, movements are often performed in some kind of data storage - accumulation registers, information registers, etc. In order to perform these movements, documents lock register tables. If at the time of posting our document, when trying to block a register, it turns out that this register is already blocked (that is, at the same moment in time some other document is performing operations with this register), then our document will not be able to block it. He will be forced to wait until the register is free. When posting a document, movements are most often performed in a large number of registers at once. Each of these registers is designed to store some kind of information. As a result, the likelihood that there will be a need to wait until one of them is free is quite high.

Mechanisms for delayed execution and additional execution are needed in order to reduce to a minimum the likelihood of the need for such a wait due to the fact that when they are turned on, movements are not performed immediately in all registers in which it is required, but only in the most “urgent” ones - i.e. . in some registers of operational and management accounting. Then, according to a schedule or manually, the follow-up mechanism is launched, i.e. all other movements are performed.

To enable the deferred posting mechanism, you need to create a “Delayed posting setting”: “Switch interface - Accounting manager - Deferred posting - Document follow-up settings” - Add a new element, specify the name and method, for example, “only requiring follow-up” - Then in the same menu “Delayed posting” - item “List of organizations for deferred posting” - add a new line, indicate the date*, organization and the newly created setting.
*The date indicated is usually regular, i.e. shifts monthly. Those. for more efficient work, you need to shift it monthly to the first day of the current month - then at the end of each month the user working with period end documents will be able to normally complete the documents he needs and complete the period. 1. Carrying out: movements are formed along parts registers
2. Follow-up: forms movements along the rest registers

From a conceptual point of view, follow-up is similar to “off-line” batch-by-batch execution.

Follow-up is carried out:

The mechanism is useful if, when entering and posting primary documents:

requirements for productivity And parallelism are tough
movements on all registers are not necessary “right now”
Some of the information necessary for the formation of movements may be unknown - they will become known later.

The mechanism does not apply to all documents, but only to massive, entered simultaneously by a large number of users.

Deferred posting is not used for documents that:

are introduced rarely
it is important to carry out straightaway across all registers

For a list of documents for which deferred posting is applied, see.

How to operate the mechanism

The “Delayed posting of documents” mechanism is optional. Its use is customizable down to the organization in the form. Postponement is valid from the specified date.

How documents will be posted depends on the location of the document date relative to the start date of the deferred posting:

It makes sense to use delayed posting in a period in which intensive input of primary documents occurs. Therefore, it is recommended to set the start date of the deferred posting at the beginning of the month for which the primary documents are entered.

Additional documentation is carried out in accordance with. It can be launched either automatically according to a schedule or manually.

It makes sense to launch additional processing after the end of intensive input of primary documents. Before starting the follow-up, you should make sure that all the data for reflecting documents in regulated accounting is known.

If, after completing the additional posting, the data that affects the reflection of documents in regulated accounting has changed (for example, default account settings), you should re-post all the documents. This can be done by selecting the appropriate completion method in.

The follow-up must be completed before the start of regulatory procedures for closing the month (see the diagram of the “closing the month” procedure).

After the intensive entry of documents for the period has been completed and the documents have been processed, it is advisable to move the start date of the deferred posting forward to the beginning of the next month.

Description of the mechanism

Registers, movements along which are formed when posting a document

If delayed posting is used, when posting documents, movements are generated in the same registers as in the “full” posting mode when the “Reflect in ex.” flag is set. accounting". Typically, these registers are used to make operational decisions.

There are features for the “Cost Accounting” register: movements are formed only when posting “production” documents, documents “Receipt of goods and services”, “Advance report”. When posting all other documents, movements in this register are not generated.

When carrying out documents are not formed movements through registers that are not used for making operational decisions:

Sold goods

Sales cost

Postponed incompatible with modes:

Write-off of batches when posting documents

Determination of advances when carrying out documents.

These modes are used when

no performance issues

there is no goal to ensure flexibility in accounting

the higher priority is to get “accurate data right away.”

That is, delayed execution is not required when using such modes.

Cancellation of posting (distribution) of documents

After posting a document, you can cancel its posting using the icon

When you cancel posting, the document again becomes available for modification, and all its previously executed movements are deleted (or become inactive). Then the document can be posted again (possibly quickly, with a shift on the time line, or non-operatively, i.e. without changing the date and time).

Deleting documents

In the event that the user decides that, for example, the document he entered is not needed, he can delete it. Documents are deleted using a deletion mark. Then you can run the “Delete marked objects” processing and delete it permanently, but until then the deletion mark can be removed and the document can be restored. This multi-step deletion is also useful because the "Delete Marked Objects" processing performs data control before deletion and protects objects that are used elsewhere in the database from deletion. For example, it would be wrong to directly and immediately delete any counterparty if it is already indicated in some documents, because in this case, the integrity of the data will be violated - such a document will contain a link to some “unknown object”.

In addition, sometimes documents can be deleted “directly”, i.e. straightaway. Usually, direct removal is done by processing: when there are , it would be logical that the same processing could delete them.

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13.03.2017

Between “1C:UPP” and “1C:Accounting” you can find significant differences during use. Let's look at some of them:

Differences in the design of types of reports (accounting reports in UPP have a more modest design compared to reports in BP, which are equipped with a bright header and many additional settings);
The difference in the design of document journals (the names and composition of the journals will be quite unusual for accountants compared to BP);
Additional search fields have been implemented on document journal forms.

Let's look at the differences "1C:UPP" And "1C:Accounting" at a technical level, to technical features that may have an impact on accounting. Let's also consider alternative means proposed by 1C:UPP.

The most fundamental difference is observed in the principles of accounting in UPP and BP for an accountant: there is a limitation when reflecting business transactions with “Accounting certificates”. Some companies base their accounting precisely on the use of “Operations” - this happens because the UPP uses accounting registers, in addition to accounting registers. In UPP, specialized documents are used to carry out operations.

For example, to reflect the interest on an issued loan, accountants refer to the transaction and indicate the correspondence Dt91 Kt76, however, with this approach, the register of mutual settlements with counterparties in 1C:UPP will not be used, the document for the sale of goods and services will be used.

It is worth noting that the operation document can be used, but only in conjunction with the register adjustment document, which can become a problem for an untrained user.

There are also some differences in subconto accounting for certain accounting accounts, and the necessary information cannot be obtained by conventional means.

For example, account 60 does not contain the 3rd subaccount “Documents of settlements with counterparties,” which is reflected in the BP as a registrar, so these documents will not be reflected in the standard balance sheet. As a way out of this situation, you can use the “Statement of mutual settlements with counterparties” report.

There are some accounts missing in 1C:UPP, for example, the MC account. Accounting for materials in use in the BP is carried out using the MC account. In UPP, you can obtain information about materials transferred into operation in the “Materials in Operation” register and the “Statement of Materials in Operation” report.

There is no month-end closing procedure that is understandable to most accountants. Closing a month can be done using the “Month Closing Procedure” business process in conjunction with the “Month Closing Setup” directory element.

There are also special cases, for example, using the document “Moving the OS”. Typically, accounting indicates the path of movement of fixed assets, and the SCP only indicates the final destination. The current location of an object can be determined by a register entry.

The enterprise is obliged to periodically generate regulated reporting - sets of reports, the procedure for filling which is established by regulatory documents. The configuration makes solving this problem as easy as possible.

Regulated reporting includes:

financial statements;
tax returns and calculations;
IFRS reports;
reports to social extra-budgetary funds;
statistical reporting;
certificates submitted to the tax authorities;
declarations on the production and circulation of alcoholic products.

Forms of regulated reporting are periodically changed by decisions of government bodies. The 1C company monitors these changes and provides its users with the ability to quickly update regulated reporting forms in the configurations used. To update forms, an effective standard configuration update mechanism is used.

To access regulated reports, you can use the "Regulated and financial reporting" form or the regulated reports directory form. Moreover, the “Regulated and Financial Reporting” form is more focused on the work of generating ready-made reports, and the directory form is more focused on setting up a list of reports. The procedure for filling out a regulated report can be started from any form.

To control the process of filling out a regulated report, a dialog area is used, located at the top of its screen form.

The completed report form is partially editable. The accessibility of individual form cells is demonstrated by their background color. Some cells are painted white - such cells are not available for editing. Cells colored yellow are designed for the user to enter information into. And the data of green cells is calculated automatically based on the data of other cells, including those filled in by the user.

Regulated accounting reports provide a decoding mechanism, thanks to which you can view the algorithm for calculating the indicator or call a standard accounting report for a more detailed analysis.

Different colors of cells make it easier for the user to interact with the report. But when preparing the report for printing, all cells of the form will turn white.

Those regulated reports for which such a possibility is provided for by regulatory documents can be downloaded electronically.

Advantages over regulated reporting "1C:Enterprise 7.7"

Ability to select report form

The system supports not only current reporting forms, but also all forms that were in force in previous reporting periods. Depending on the selected reporting period, the system will automatically select the appropriate edition of the form (new or old) of regulated reporting. If necessary, the user will be given the opportunity to select the form manually.

Storing completed reports in the infobase

Once completed, reports can now be stored directly in the infobase, in a special journal. Saved reports can be modified, reprinted, or downloaded electronically. Any report can be prepared and saved in several versions.

Interactive Filling Mechanisms

The user is provided with improved mechanisms for correcting automatically completed reports. In particular, totals and dependent values are now recalculated automatically throughout the entire report, and not just within the report section.

Effectively work with multi-page reports

Working with multi-page sections of reports has become much more convenient. You can add lines and entire pages as needed. A convenient and flexible print control mechanism is provided. When preparing for printing, the system automatically breaks the report into pages and numbers them.

Managing the list of reports

The user can control the composition of the list of regulated reports and the form of its presentation. The list can include new reports implemented as external processing files.

Many organizations use an application solution in their activities "1C: UPP". What is it? What benefits does it provide? Let's find out in the article.

"1C:UPP": what is it?

The application solution allows you to create a comprehensive information base that meets domestic, international, and corporate standards. The created system ensures normal financial and economic activities of the organization. It displays the key processes occurring in the enterprise. At the same time, the information system makes it possible to differentiate access to information and provide the ability to carry out various operations in accordance with the status of employees.

Goals

In corporations with a holding structure, the information system can cover all divisions. This significantly reduces the complexity of accounting due to the reuse of a common array of information by different structural units. All divisions maintain end-to-end tax and management accounting. However, structural units generate regulated reporting separately.

Specifics

One-time registration of a business transaction is the main feature of the application solution "1C:UPP". What is it? A business transaction is recorded once and is reflected in all reporting documents. This eliminates the need to re-enter information. A document serves as a means of registration. At the same time, to speed up work, the default information substitution mechanism is widely used. New documents are filled out based on the previously compiled ones.

Data ratio

To understand how to use " 1C:UPP", what is it, you need to study the options that are present in the application solution. It adopts a certain ratio of information from different records. In particular, the applied solution ensures the independence and comparability of indicators, the coincidence of quantitative and total parameters of assets and liabilities according to documents in the absence of objective prerequisites for their discrepancy. Information entered by the user is under operational control. For example, when registering cash payment transactions, the 1C:UPP program checks the availability of funds. In this case, already completed requests for expenses are taken into account. When registering the shipment of products, the system checks the status of mutual settlements with the recipient. Application solution "1C: Manufacturing Enterprise Management" comes with a set of interfaces. This provides each employee with priority access to the information they need.

Record keeping

Settings "1C:UPP" allow you to maintain regulated documentation in national currency. Different divisions of the same information base may use different taxation systems. In some structural units - OSNO, in others - simplified tax system. These are not all the possibilities that the application solution provides." 1C:UPP". Accounting An organization can be conducted on the basis of various principles of financial policy and tax accounting. In addition, UTII may be applied to some types of activities.

International standards

In 1C, reporting can be carried out according to IFRS standards. To reduce labor intensity, accounting is carried out non-operatively, using recalculation of information from other documents. In the process of creating a solution" 1C:Manufacturing enterprise management"Modern international methods (CRM, ERP, SCM, etc.) and the experience of effective automation of processes accumulated by the developer himself were taken into account.

System components

IN " 1C:UPP" for beginners practical recommendations on the use of automation mechanisms are provided. They can be divided into two large groups. The first includes mechanisms for non-operational accounting, the second - for the implementation of operational tasks. The application solution provides for a conditional division into subsystems. This allows you to perform groups of similar actions. All this greatly facilitates the development of the product. During current activities, the boundaries of subsystems are almost not felt.

Where can the product be used?

The activities of many departments of an organization can be automated using 1C. Reporting in the system is usually generated in the following departments:

Sales.
Marketing.
Finance
Materials and finished products.
Personnel.
Administrative and economic.
Capital construction.
Logistics.
Chief mechanic, technologist, designer.
Economic planning.
Information and analytical.
Strategic development.

The management team also uses the application solution in their work. As the developer believes, the maximum effect of using the product can be obtained by organizations with a large number of personnel (up to several hundred people), in network and holding corporations, in companies with hundreds of automated sites.

Advantages

Management and managers responsible for business development receive ample opportunities for planning, analysis, and flexible control of resources in order to increase the company's competitiveness. Heads of departments and employees directly involved in production processes, sales, procurement, etc., can use effective tools that increase the effectiveness of work in the relevant areas. Accounting service personnel receive automated accounting tools in accordance with legal requirements and corporate company standards.

"Performance Monitor"

This report allows you to:

Capture all activities at one glance.
Detect deviations from the plan, growth points and negative dynamics in a timely manner.
Clarify the information provided.
Use a set of performance indicators included in the demo system" 1C:UPP". Instructions, attached to the product, will allow you to quickly understand the features of using the parameters.
Quickly develop new performance indicators.
Provide several versions of documents for different types of activities or areas of responsibility.

The demo system contains 42 ready-made parameters. They can be uploaded to the company’s working database using built-in information exchange. At the same time, this mechanism allows you to easily introduce new indicators for a specific enterprise.

"1C:UPP" - nomenclature

The product uses two equivalent methods for setting accounts. The peculiarity of their use is that they cannot function together. The developer settings provide a recommended option - the "Setting item accounting indicators" register. Invoice recognition is carried out only when filling out a document. In this regard, the data in the tables will be hidden. It is possible to define accounts yourself, otherwise the system will take them from the “Parameter Settings” register. To change the methods, you need to open the tabs "Enterprise" - "Products" - "Accounts", after selecting the necessary data will be reflected in the table. In the register, you need to create a list of accounts to be inserted into the configuration documents. Each cell contains information about accounting items for material and production resources used in economic transactions (purchase, sale, transfer, and so on). Accounts can be assigned to each individual item or to a group, warehouse or warehouse type.

Additional options

The program independently generates an extra record in the document, which is not tied to any group. Why is this necessary? This is necessary for automatic entry of invoices into the register if a new group is created in the directory that does not have data in the document with invoices. For the convenience of accounting in one system for several divisions that have the same nomenclature unit, you can specify different items. This option is used when different operations are carried out with one type of product.

Settlement with counterparties

How are records generated in 1C:UPP? Postings are generated automatically if information for contracts or counterparties was not entered manually. To enter the section you need to open the corresponding tab. This is the document “Invoices for settlements with counterparties”. This section is used to register information that is automatically applied to various configuration registers. Account information can be assigned to a specific company, partner or group, individual agreement or transaction type.

Trade control

The application solution allows you to automate the analysis and monitoring of operations in combination with management tasks for:

Sales and purchasing planning.
Control of relationships with clients, mutual settlements with counterparties, supplies and inventories.

This ensures effective management of the activities of a modern enterprise. The application solution supports several types of trade: wholesale, including sales on prepayment, on credit, retail (at remote locations and in sales areas), commission, including acceptance of products and transferring them for sale.

Order monitoring

Fulfillment of requests on time and transparency of operations is one of the most important areas of the enterprise’s work. The order control functionality implemented in the application allows you to optimally place information and reflect information in department plans, in accordance with the stipulated strategy and activity scheme. When registering applications, the necessary products will be automatically reserved in the warehouse. If the required products are not available, an order is placed with the supplier.

Pricing policy

The application solution provides a variety of functionality. Among them:

Pricing control

Information about the selling price of products is entered into the system using a special document. This is the “Setting Item Prices” register. The information system stores several types of selling prices for each item. In the configuration you can enter wholesale, retail, small wholesale and other prices. The user can add other types. For the convenience of implementing the cost formation policy, the application solution provides for the following types of selling prices:

For the latter, the percentage of markup or discount is indicated by which the basic parameters will be adjusted. For settlement prices, % will be the default value. It can be reset during the calculation. For internal control, the planned cost indicator is used. This parameter allows you to exclude unprofitable sales. This is especially true in cases where the selling price falls below cost. Products are released at one price or another. It is selected at the beginning of filling out documentation for the sale of goods. Discounts are generated in a separate register.

Having sufficient experience in implementing SCP, I would like to note that on every project, sooner or later it was necessary to transfer the accounting department as a department to work in the program. There are quite a few difficulties in this process. In particular, I would like to note the transition from BP 2.0 to UPP. Despite the fact that BP 3.0 has already been released, I think this question will remain popular for some time. So what is the difficulty?

We must start with the fact that in 1.3 the accounting department is closer to the enterprise accounting department of edition 1.6 than to 2.0, although of course all the functionality corresponds to modern realities. Nevertheless, this is perceived as a return to something old, morally obsolete. And most importantly, there is a fair amount of truth in this.

Of course, for accounting tasks, configuration (hereinafter referred to as BP) 2.0 has advantages and conveniences, but nevertheless, the highlight of the UPP is its production circuit, which has no analogues in any 1C solution (except). Unfortunately, it is difficult to reverse this particular psychological advantage; this can only be achieved by a strong-willed decision by management that those who do not retrain will be fired.

Differences between 1C UPP and 1C Accounting

The main negative points that distinguish UPP from BP, which I encountered in practice:

Generating an invoice using a link (in the BP this invoice is entered on a separate tab).
Appearance of reports (accounting reports in UPP certainly look dull, in contrast to the beautiful reports in BP with a green header and many settings).
Differences in document journals (both the names and composition of the document journals that accountants in BP are accustomed to are different).
Availability of additional search fields on document journal forms.

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Now we should talk in more detail about these and other technical possibilities that may affect accounting. And also, what alternatives does 1C UPP offer us?

The most important difference in the principles of accounting in UPP and BP for an accountant, in my opinion, is the impossibility (perhaps a very limited number) of reflecting business transactions with “Accounting statements”. In some companies, half of the accounting is built on the use of “Operations”. This feature stems from the widespread use of accounting registers in UPP, and not just accounting registers. In UPP, the vast majority of operations are carried out using specialized documents.

Example: most accountants reflect the interest on loans issued using an operation, indicating correspondence Dt91 Kt76, however, in 1C UPP this approach will not affect, for example, the register of mutual settlements with counterparties. You should use the document sales of goods and services.

It is worth mentioning separately that it is possible to use the Operation document, but only in conjunction with the Register Adjustment document, and this document can confuse any unprepared user.

Next, it should be noted that there are differences in subconto accounting for some accounting accounts and the impossibility of obtaining the information of interest using standard methods. For example, account 60 does not have the third sub-account “Documents of settlements with the counterparty”, according to which the Registrar document is reflected in the BP; accordingly, it will not be possible to see these documents using the standard balance sheet. Part of the way out of this situation is to use the “Statement of mutual settlements with counterparties” report.

The absence of some “off-balance sheet” accounts in 1C UPP, for example, MC accounts. Indeed, materials in operation are taken into account in the BP account in the MC account. In UPP, information about materials transferred into operation is taken into account in the “Materials in Operation” register; information about them can be obtained using the “Statement of Materials in Operation” report.

The lack of a month-end closing procedure, which is so close and understandable. Yes, such processing is not included in the SCP. Closing a month is carried out using the “Month Closing Procedure” business process, which uses the “Month Closing Setup” directory element.

Perhaps this point is a completely special case. Nevertheless, it is worth noting. Document “Movement of fixed assets” - the difficulty here is that the accounting department indicates from where and where the fixed asset object is moved, but the SCP indicates only the place where the object is moved. The real location of the object is determined by the register entry at a given time.

The Depreciation Sheet report in UPP has a different presentation and does not reflect the movement of fixed assets; alternatively, you can use a modernized report.

Increased number of details to fill out. Of course, the number of details has increased. However, thanks to user settings, the vast majority of such details can be filled in automatically.

Ways out of this situation

As a rule, most of the problems we face have several solutions. In this situation, I can highlight, for example, this:

In one company the position of the accounting department was very strong, they really did not like going back to the past on 1C UPP 1.3, the project was in danger of failure... Fortunately, the company had excellent financial capabilities... The result was a complete rewrite of all accounting reports and bringing them to the form of BP 2.0, adding new documents to document logs, displaying search forms on document log forms. It turned out to be expensive: both in terms of development and in terms of further support, but the accounting department felt its importance, and the project continued.

Although this option does not seem to be very effective, it does exist in life.

A diametrically opposite solution would be a strict instruction from management to use only the existing functionality. By the way, it allows for complete accounting and has all the control mechanisms. This approach is optimal for the company!