The Budget of the Movement of Monetary Funds and Form No. 4

To form an integral (free, general) budget, an enterprise needs to have some basic budgets, one of which is the Budget of the cash flow-BDDS.

In the format (form) of the form, no one restricts the developers of the CDM, they can develop a suitable form for their particular enterprise. But there is one point - it is the coordination of planning forms with subsequent actual data, which will be reflected in accounting forms. Therefore, in particular, the CDS should be coordinated according to the type and approach to the calculation of the data with the report "Cash Flow Statement" (Form No. 4) approved by the Order of the Ministry of Finance of the Russian Federation "On Forms of Accounting" dated January 13, 2011 No. 4H. This directive approved a direct method for calculating the volume of cash flows. This method is based on the movement of cash on the accounts of the enterprise. Data for filling in the accounting form can be obtained from the general ledger and entries in the accounting registers. The initial element of the calculation is the revenue from the sale of products (goods, works, services).

Still there is a second basic method of calculating the volume of cash flows-this is indirect. In this case, the calculation of cash flows is based on the net profit with appropriate adjustments to articles that do not reflect the real flow of funds.

However, in both methods of calculation, we need to see the cash flow in the planned period (for example, this is one year) the movement of money each month. And within the month, daily receipt / expenditure of funds. Form number 4 does not allow this, but the company can independently make columns and rows in the appropriate form (however, this is little used).

Can the accounting data provide in the future (on approach of the planned period) data on daily cash flows? The answer is yes.

What else you need to see in the form of the BDDS. I think they will agree with me that it is important to display payments through the bank on the current account and through the cashier of the enterprise-the amount of receipts for different types of activities can vary significantly and play a significant role in the preparation of the CDM.

What is the daily breakdown of cash flows?

-It will be based and partially display specific tables-forecast cash flow schedules. Agreements with different consumers of finished products can be concluded on the terms of advance payment, advance payments, or sales on credit, etc. This time lag should be taken into account when compiling the indicated schedules in the CDM.

- It is necessary to link the CDM and the income and expenditure budget (BDiR), since all expenses in time can be made only after receiving funds for the settlement account. Accordingly, it is also possible and necessary to schedule the order of expenditure on a daily basis according to the degree of their need (for example, for continuous production, it is mandatory to supply raw materials, materials, fuel, wages by dates, etc.) In this case, discreteness (continuity) Of the cash flow entering the enterprise.

In the book of V.E. Khritsky, Т.В. Sizovoy, V.V. Tamayunova "Intrafirm budgeting" - the following measures are taken to prepare the form number 4 for budgeting:

-allocate receivables (divide revenues into prepayments and receipts for products shipped early);

-to remove articles of purely fiscal origin;

- detail the most important articles of payment of accounts;

- to bring into line with the format of the capital (initial) costs plan the items reflecting capital expenditures and financial investments;

- to identify a position reflecting the return of loans and credits;

-review the accounting of money surrogates ;