GOZ ACS expanse the Solution for automation of the enterprises participating in accomplishment of state defense order

How to automate management on defense industry enterprises: overview of the GOZ ACS tools

The enterprises of the defense industry complex (DIC) owing to specifics of the activity are under pressure of different forces. On the one hand, as well as any business company, these enterprises aim to increase profitability of the business, to reduce product cost. On the other hand, they should fulfill the requirements connected with regulation and the reporting within state defense order (GOZ). ACS of GOZ are a specialized instrument of accounting which is specially developed by Razdolye company based on the standard 1C:ERP system for the solution of this double task on defense industry enterprises.

As well as all modern enterprises, the plants and design offices working in the field of a MIC actively are engaged in informatization. Domestic ERP systems among which the leading positions are taken by products of 1C company successfully resolve control automation issues by finance at these enterprises. At the same time the industry specifics impose special requirements to the organization of accounting and management:

Specifics of accounting. At accomplishment of GOZ it is necessary to consider requirements of federal law 275-FZ which provides conducting separate accounting under each contract on all financial and economic activity of the enterprise and also requirements of a large number of other regulatory legal acts imposing various obligations on the enterprise.

Reporting. Owing to a large number of various checks to which defense industry enterprises are exposed: from military representatives to FAS and banks, - the isolation and coordination of all reporting is characteristic of them. In other words, all digits should "fight among themselves" and have an exact explanation.

Standards. Historically so it developed that in a MIC the absence in the digitized type of relevant production standards, for example, of the needs for the equipment, materials and also regulations of work of personnel is characteristic. Besides, many defense industry enterprises are engaged in research works, and existence of prototypes of products significantly complicates planning and regulation of costs. Up to that within large long Researches and Development it is not always possible to give the exact answer that sells the enterprise as at some stages of difficult contracts it is impossible to specify precisely what from the contracted nomenclature will be object of sale in an accounting system.

Planning. The above-stated difficulties lead to the fact that it is difficult for enterprises to adjust the automated accounting of the current stocks in warehouses. Besides, the current production loading of capacities and information that a part of capacities can be under repair usually is not considered. As a result there is no opportunity to support end-to-end working schedules, works orders in workshops form in separate local programs. And in general planning processes and accounting are not connected with each other: planning is conducted in one program, results are unloaded in the document or printed, and then data are entered into an accounting (accounting) system, most often manually.

So, the legislation defines expenses which the enterprise can carry on government contracts, determines profit margin (in other words, it is impossible to work too well and to show small costs because afterwards to you "will cut" products price).

At the same time the plants conduct also a business activity, and in this part it is necessary to see an exact real picture of the events.

In addition at such enterprises usually very difficult management structure. It does not allow to start at once the big, complex project which will cover all areas, including production. It is necessary to transfer accounting to ERP by separate parts that "is very much not loved" by the standard program, - the expert adds.

With respect thereto, relying on experience of implementation projects of ERP systems at the different enterprises of the sphere of a MIC, data center "Razdolye" developed a program and methodical complex on conducting separate and regulated accounting in "1C:ERP" (GOZ ACS PMK).

Set of standard completions for "1C: ERP"

PMK of an ACS of GOZ is a set of software and methodical solutions (completions) which consider specifics of defense industry enterprises. Actually it is a set of ready cases which are required for correct accounting at such enterprises. Generally they concern specifics of separate accounting and cost accounting.

These ready cases – result of the executed projects in the field of a MIC. Experience of new projects is considered in these standard cases, allowing to create program completions more and more perfect and convenient to the enterprises to the standard solution "1C:ERP". Today this set of completions includes about 10 cases, including:

• Automatic formation of production documents.
• Order cost accounting taking into account restriction of overheads.
• Payroll distribution (including time) by orders (contracts).
• Salary payment on special accounts it is proportional to a worked time.
• Different allocation bases on the basis of FOT (the main, additional).
• Document "Transfer of a WIP".
• Reports on the plan-fact analysis of a WIP in different cuts.

Emergence of all completions is caused by specific features of accounting and management on defense industry enterprises, first of all, of partial automation and total cost control which are carried on this or that contract.

For example, completion on automatic formation of production documents grew from the very first editions ERP. There, to carry costs to order, it at first should be planned, and, absolutely dummy because automation of the production block was not included into limits of the project — Vera Pikuren tells. In other words, the employee of the economical department (ED) clicked "execute planning", and then tried to deal with errors because of impossibility to place the order in the diagram, etc. At once it was clear that such opening of orders "will die" as soon as we finish the project and we will leave. Here it was also necessary to get out. The idea got accustomed and removed to new editions where such planning is not required for the cost accounting any more, but all the same there is a number of typically production documents which are very difficult to explaining to ordinary accountants.

Other often found problem situation is caused by certain specifics of "1C:ERP". The matter is that this program is designed for a scope of all activity of the enterprise: productions, purchases, sales, budgeting, regulated accounting, etc. In the program there is also a possibility of step-by-step start of a system, but she assumes that at first operational circuit, and after it - regulated accounting is started. However the practical implementations executed by data center "Razdolye" showed that quite often it is required to implement first of all regulated accounting without other "heavy" blocks. As a result specialists of Razdolye created completion on automatic formation of production documents when opening a stage of the agreement.

We include a part of completions in the configuration at once, and we carry out modeling of methods of process automation in the program already only taking into account additional requirements, - Vera Pikuren tells.

We deliver a complex, i.e. completions and model - the document in which the operating procedure in the information system "1C:ERP" taking into account our completions is described, - the expert explains. - It will allow the enterprise to receive as the regulated reporting, and the reporting under government contracts.

At the same time the model during each project is a little adjusted taking into account specifics of the specific enterprise and also taking into account new program capabilities which develop 1C company.

Let's consider key standard completions in more detail.

Automatic formation of production documents

At the same time usually to customer orders several auxiliary orders for production, for example, on production of the equipment, etc. open. It is very heavy work with these documents of accounting focused first of all on employees of production (or PEO): it is a lot of errors, it is a lot of changes in already posted and started in work. Besides these documents are very exacting to filling of details: slightly you will be mistaken, and costs for a stage cease to be distributed, - Vera Pikuren tells about a standard problem of the enterprises.

Specialists of data center "Razdolye" created completion which allows to create orders for production in the automatic mode. Order numbers on production which should be opened their terms, the made auxiliary products and responsible division are listed in the document "Customer order" in a separate table part. Further a system performs all necessary operations independently - the documents "Order for Production", "Stage" which allow to work correctly to the Cost accounting block without involvement of PDO, etc. are automatically created.

Moreover, at these or those changes in the customer order, and they happen regularly, our completion correctly transfers them to open orders, - Vera Pikuren adds - if necessary the department responsible for opening of orders adds to it extra works / products. At data-refresh in the customer order data in orders for production are also updated.

At the same time in the program there is an opportunity to look in structure of the document at all Orders for production opened under the Customer order and also primary documents on costs.

The cost accounting at such scheme is kept in the simplified mode: warehouses just write off materials with indication of an order number for production then costs belong on the specified order. On all other cost types the scheme of accounting similar: document flow is built most simply only to provide the cost accounting, separate accounting and cost accounting for the purposes of regulated accounting.

The main complexity in this block is a division of costs between several products (if several exits are provided in the order for production). Employees of warehouses usually do not know to what products brass will go, for example, – they specify only an order number, and inside between products the costs are divided by "scales" which make a reservation with each client individually.

At the same time the functionality of production in a system is completely saved: to pass if desired to production management automatic formation of orders is turned off, and the program is translated to typical circuit of work.

In addition such approach gives possibilities of the analysis of performance of agreements. So, division of the agreement into stages in the program is executed using the documents "Customer order"). Further on the basis of the Stage of the agreement (customer order) one or several orders for production can be open. Several orders for production can be, for example, in case of production of the special equipment on which costs gather separately.

Such hierarchy allows to collect useful analytics:

• On costs: it is possible to analyze work in progress (WIP), both by each order for production, and on an agreement stage and also under the contract in general or even according to the government contract in general.
• Settlement with buyers: they are separated on contract stages, but it is possible to look at them and under the agreement in general.
• Settlement with suppliers, stocks in warehouses: are separated to contract level to provide filling of the report "Performance of contracts GOZ".

Order cost accounting taking into account restriction of overheads

Requirements to limit overheads on the specific contract quite often directly register in agreements with customers from the sphere of a MIC, tell in Razdolye company. Such situation became a reason for creation of special completion which allows to execute order cost accounting taking into account restriction of overheads.

Division of costs between products, release at the forecast price

It should be noted that the question of allocation of costs between several products is methodically very difficult: production does not specify a specific item in the supporting documents which it hands over in accounting, they operate with the ShPZ code which allows to define only a type of an expense, for example, "the main materials", "special costs", etc., and an order number.

If in a system there were specifications, then we could orient and predict according to them to what specifically a product this or that material went. But in lack of specifications we should rely on practice which developed at the specific enterprise: somewhere costs are distributed between products in proportion to the "scales" defined out of a system, somewhere intermediate products are turned out at the forecast price, and all difference remains on a final product, - Vera Pikuren explains.

Possible options, obviously, there is a lot of.

Fortunately, in the main orders within one order is usually made one product, - she adds.

In this completion a number of the practical acceptances checked by experience of a set of implementations is used: at release of an intermediate product, the staff of PEO specifies planned (with detailing to specific articles of calculation), before the procedure of closing of month the document which on the necessary product leaves the necessary costs that allows not to interfere directly with the standard cost accounting executed by the program is entered.

Payroll distribution by orders

Questions of formation of the wage fund (WF) on defense industry enterprises have the essential specifics. So, at such enterprises, in addition to the main production workers, many engineering employees work, and their salary also should explicitly (i.e. not as a part of overheads), to be distributed between orders. Designers, technologists, the staff of laboratories and many other departments whom at such enterprises there is a lot of make monthly reports where specify specific digits - how many hours and on what order they worked. In proportion to these quantitative indices the amounts of their salary, an award and a part of other payments are distributed.

In the standard solution 1C:ERP to separate FOT of the main production workers by orders, production NSI (otnormirovanny transactions) is necessary. In view of lack of such information specialists of data center "Razdolye" implemented the own document: information on the hours fulfilled on orders is entered to it manually (or it is loaded from external programs) then FOT then there is payroll distribution on hours is loaded.

Program completion on payroll distribution by orders

The document works in two modes: svodno on division, or with detailing to the Full Name level of employees. The second mode is necessary, first, for more exact distribution, and secondly, for formation of sheets on salary payment from special accounts is proportional to a worked time on the contract.

Thus, we implemented processing which on the basis of the calculated amounts of FOT by orders of the contract creates sheets in bank on money transfer from OBS on the salary project, - Vera Pikuren notes.

At the same time if in the program charge of price-work earnings using standard means is conducted, completion will also consider it regarding FOT.

Formation of the summary sheet of FOT by orders

Overhead allocation at such plants – special art form, - Vera Pikuren tells. - Its need is connected, first, with requirements of the legislation which on different contract types permits to carry not all expenses, and secondly, with requirements of specific specialists of the Ministry of Defence who approve then contract costs.

Respectively, the information system should be able to divide orders for categories (for example, "ROC for GOZ", "perspective ROC", etc.), to determine groups of articles with different rules for apportionment by different categories, etc. And besides to implement it so that accounting received idle time for understanding the mechanism which it will be able independently to manage.

However in the standard solution 1C:ERP regarding FOT at the moment there are not so many opportunities for setup of an allocation base, it also caused creation of very flexible mechanism for receiving any allocation bases. For this purpose the new reference book "Allocation bases" is entered into an automated system whether containing a large number of settings, for example, to select orders of ROC, orders of the 23rd account, orders of the 20th account, etc. These settings usually are improved under specifics of the client.

In each item of expenditure it is possible to give the reference to this allocation base. At the end of the month the accountant creates the document "Allocation base" where he from the salary distributed earlier brings together different bases. All bases are checked, printed and signed by responsible persons. After that in the procedure of closing of the period using processing data are substituted in the standard mechanism of distribution.

Such solution allowed us to implement specific allocation bases, for example, of restriction on articles which cannot join in cost value of some contracts, and without change of standard mechanisms of the program, - Vera Pikuren comments.

Special completion on distribution of indirect expenses in FOT

Different allocation bases on the basis of FOT (the main, additional)

At the big plants about 15 absolutely different allocation bases occurred at me though all of them were called "on FOT". The special completion of the standard ERP solution executed by data center "Razdolye" gives the chance to support any allocation bases of FOT which are implemented at the specific enterprise.

Salary payment on special accounts it is proportional to a worked time

This completion is demanded only by a part of the enterprises as special statutory requirements in this respect do not exist. However the target funds expenditure is controlled by prosecutor's office, and very often it occurs already according to the results of the contract when already all transactions took place and to correct something late.

Therefore some enterprises care in advance for that expenditure of money for FOT reflected structure of the price which is put to the agreement, and it was visible that employees got paid only from those contracts under which they really worked.

Data on FOT on the specific contract are obtained from development (on the main production workers) and from payroll distribution (for ITR). Respectively, the enterprise receives under each contract lists of employees, amount dues which it sends to banks for transfer to the key account, and the sheet to payment on which transfers money to employees.

Document "Transfer of a WIP"

Now in 1C:ERP there is no easy way to transfer costs from one order for another, and this opportunity is very demanded on defense industry enterprises. The special completion executed by data center "Razdolye" allows to create the document which allows to execute such transfer, and, not only to the programmer, but also to the normal accountant or the employee of PEO.

Automation of transfer of a WIP

Reporting

There is a "posthumous" analysis of cost value of the turned-out products. Also there is very complex "factor" analysis which requires full-fledged NSI, and in real life it is necessary for the enterprises simply and quickly at the right time to look how many by request (or to the contract) were planned, for example, salaries, how many taxes; how many is saved already up also how many still remained, - Vera Pikuren explains.

The set of reports implemented by data center "Razdolye" gives to the enterprise the chance to quickly create different reports on the plan-fact analysis of a WIP in different cuts.

The completions of the standard ERP solution offered data center "Razdolye" have practically no impact on a system as represent a set of separate documents, reports and processings. They are established in a 1C system: ERP only in that case when they, really, are necessary for the enterprise. Moreover, explain in Razdolye company if the enterprise after start of a system with completions in commercial operation decides to change the internal processes and to pass to standard functionality, then just ceases to use subjects to completions.

Thus, on the basis of extensive experience of projects of automation of defense industry enterprises the Razdolye company created the GOZ ACS PMK program and methodical complex which helps the organization to reduce, first, considerably terms of start of the ERP system and, secondly, to get a number of essential advantages, including control of exact compliance to all rules of execution of GOZ, plan-fact cost analysis and completion dates of orders. The enterprise becomes real more managed, and the means invested in the project of automation quickly return in the form of savings from reduction of illiquid stocks, idle times of personnel, etc.