Project accounting of investments. Project and management accounting 1c accounting by projects

If the company does not specialize in project activities but periodically carries out investment projects, it makes sense to develop and implement procedures project management. Regulation will help improve work efficiency and avoid conflict situations.

To begin with, it is necessary to decide in which case for investment initiatives to use project management procedures (Table 1), and in which not. As criteria, you can use: the amount of investment (for example, projects worth less than $ 500 thousand are carried out as part of current activities), the project implementation period, the number of departments involved, the direction of the project. So, if the investment initiative is aimed at the development of the company, then it can be implemented as a project, but if it is related to current activities, then no.

Consider some organizational issues that are important to consider when managing projects in a company 1 .

Table 1 Basic organizational procedures for project management

Project location in financial structure

The allocation of the project to the center of financial responsibility (CFD) will allow to correctly assess the financial results of the project, promptly coordinate the actions of the participating departments, and form a system of motivation for the members of the project team (Table 2). At the same time, the attention of the project manager will be focused not only on the implementation of the work plan, but also on the financial performance achieved during the implementation

table 2 Types of CFD by projects

Personal experience
Sergey Aldokhin

In our company, projects related to the development or creation of related (adjacent) production, new activities, construction, are necessarily allocated in the Central Federal District. This allows you to evaluate the success and prospects of the project, track and analyze the compliance with current financial indicators planned. At the same time, projects related to the expansion of core activities, such as the leasing of "heavy" equipment, are usually not considered as investment projects, and separate accounting is not kept for them.

When the project is small, then, in the opinion of the author, its leader can be at the same time the Central Federal District. If the project is large, then the unit that manages the project or performs work on the project acts as the CFD. The documents regulating financial activity company, should include provisions on the place of the project in the financial structure.

Creation of a working group

The project manager determines the composition of the working group. Employees can enter it both on a permanent (until the implementation is completed) and on a temporary basis (as part of the implementation specific task). The project manager can be a top manager of the company, the head of one of the departments involved in the project work, or an outside specialist. Its tasks include organizing the execution of work on the project, operational management and control of execution, timely provision of the project with resources and control of their intended use, as well as managing the project budget based on established criteria, organizing the formation of reports on the implementation of the project.

The company needs to formulate requirements for the level of knowledge and qualifications of the project manager, determine it official duties and powers, place in organizational structure companies, principles of subordination and leadership, requirements for the result of the project, conditions and motivation tools. The listed requirements and conditions can be fixed in the provisions "On the project manager" and "On the principles of motivation in the implementation of the company's projects", as well as in job description project manager. However, if the implementation of projects in the company is not of a regular nature, then the provision “On the Project Manager” is quite enough, in which questions of motivation can be added.

For each member of the working group, determine:
- the time of participation in the project (in hours or percentage of the value of his working time) and the period of participation (in accordance with the project implementation schedule);
– subordination for the period of participation in the project;
– powers, responsibilities for the project and responsibility for the results of the work;
- the procedure for interaction with departments;
– principles and rules of motivation for the results of work on the project.

The listed conditions can be fixed in the documents “On the working group of the project” and “Motivation of project participants”.

Personal experience
Sergey Andreev

If one division of the company is responsible for the project, then the head of the latter, respectively, leads the project itself. For example, the modernization of machine tools will be supervised by the chief mechanic. If the project affects several departments, then the functional director is appointed its head. For example, the commissioning project for a new boiler house will be supervised by Technical Director. The project manager independently recruits a team: determines which of his employees is needed in the project, with what degree of participation, whether it is necessary to attract specialists from outside.

The project manager should coordinate with the heads of the company's departments the time and amount of participation of their employees in the project. Based on the results of the coordination, employees are assigned to the project team. It can be issued by the order "On the formation of the working group of the project."

To allocate labor costs for the project and the main activity, you should use the time sheet for both the project manager and his team members. If the time of participation in the project was agreed in advance (for example, the work will take no more than two hours a day), then the time sheet will allow you to control the deviations that arise and keep correct accounting for the “Salary” cost item within the project budget.

Accounting and reporting on the project

For high-quality project management and control of its implementation, it is recommended to keep separate records for the project and for the current activities of the company. At the same time, there is no need for legal separation of the unit implementing the project. Accounting can also be organized within the framework of accounting programs existing in the company. To do this, it is necessary to assign unique codes to projects, organize the collection of information on the project, ensure its entry into accounting systems, reflection on the accounts of accounting and management accounting, as well as the formation of project reports. It is necessary to keep records in the context of the project immediately after it is opened and the code is assigned. In this case, all project costs, including those associated with the development of a business plan, will initially be correctly accounted for.

Personal experience
Sergey Andreev, Director for Economics and Finance of the Onega Tractor Plant (Petrozavodsk)

At our plant, each investment project is accounted for separately only in management accounting. This is done by the planning and economic department. Since there are few projects, the specialists of the department personally control their implementation, there is no need to develop a special system of codes.

Project Codification

Assigning a unique code to a project (codification) allows you to keep separate records of costs and revenues, collect information on the project at all stages (this requires that the project code be included in the required details of the relevant documents), facilitates the formation of an archive of project documents and structuring the accumulated information ( Table 3).

The project code should be fairly simple. For example, code 10215 can mean: "1" - production of product A, "02" - the project is aimed at reducing costs in production, "15" - the serial number of the project. The project code can appear in accounting, tax and management accounting to identify operations carried out on a specific project. Depending on the capabilities of the information system, the project code can be used as an additional analytical feature for accounts accounting company or be included in the account number. For example, account number 2010215 in the company's chart of accounts will mean: account 20 "main production", subaccount 10215 "Production of products under project 10215" (Table 4).

Table 3 Options for using the project code in company documents

Table 4 Examples of postings that implement the principles of project accounting

Personal experience
Sergey Aldokhin, deputy CEO in Economics "Sibtruboprovodstroy" (Novosibirsk)

Our company does not have detailed codes for project documents, but all primary documentation must be marked to which CFD the document belongs. If the project is implemented within the framework of an existing legal entity, then its separate accounting is kept - both accounting and management, an individual budget is drawn up. If a project is created entity, then there are even fewer problems with accounting and control. General principles attribution of costs (income) to one or another CFD are regulated by the enterprise standards developed within the framework of certification according to the ISO 9000 quality management system.

Reflection of project information in accounting systems

Entering information into accounting systems is carried out in accordance with the following rules:
- income, costs, receipts and payments directly related to the project are reflected as its direct costs and income;
- other income, expenses, receipts, payments - using standards and conditional distribution coefficients.

Accounting principles for projects should be described in an accounting policy for management and accounting purposes.

Project reporting

Project accounting provides an opportunity to generate a variety of reports in the context of the project. In particular, budget execution reports that allow you to control changes and predict financial results project. The frequency of reporting is determined by the needs of the company or the requirements of external users. In general, the types, forms of financial statements in the context of the project, the rules and frequency of its formation should be reflected in the budgeting position of the company.

Project-by-project reporting can bring other benefits as well. In particular, in certain regions of Russia, enterprises implementing investment projects are granted tax incentives paid to the local budget. However, one of the prerequisites for obtaining these benefits, in addition to the requirements for the content of the project and its scope, is often the provision of separate financial statements for the project in accordance with Russian accounting standards.

Project implementation control

Project control is understood as regular monitoring of deviations in terms of project implementation, its cost and quality of work. The basis for the analysis can serve as periodic reporting, compiled in the process of project implementation.

If a company implements one project, then, as a rule, the indicators of its implementation are controlled by the CEO. If there are many projects, then it is recommended to divide the control functions. The financial service may be responsible for the operational control of the implementation of the project budget, and for the operational control of the implementation of the work plan, the unit responsible for project management in the company. In this case, the CEO will only be able to engage in general strategic control over the implementation of projects, viewing summary information on the budget and execution of the project work plan. Procedures for project control and monitoring can be prescribed in the regulation “On the principles of control and monitoring of project implementation” and in the instruction “On the management of changes in company projects”.

Personal experience
Sergey Aldokhin, Deputy General Director for Economics, Sibtruboprovodstroy (Novosibirsk)

In our company, project control is carried out at two levels. Firstly, meetings of the project manager and the general director (shareholders) are held regularly, during which reports on the progress of the project, containing a transcript of all financial and technical indicators, are studied. Within the framework of these meetings, a decision can be made on a significant adjustment of the project, both at the suggestion of the project manager, and at the decision of the general director (shareholder). Secondly, the activities of the working group are controlled by the project manager. He has the right to make adjustments to the project, but only within the approved budget and without significant changes in technical parameters or implementation timelines.

Sergey Andreev, Director for Economics and Finance of the Onega Tractor Plant (Petrozavodsk)

We control the implementation of projects is part of the functions of the planning and economic department. The timing, costs and results of the project are controlled. Funding reports are the basis for control investment activity(contain information about payment for services third parties, purchase of equipment, materials, components, etc.) and reports of project managers (list and terms of work performed, energy and labor costs incurred, wear and tear of tools, equipment, depreciation of equipment). The reporting period is determined for each project individually.

When inconsistencies are identified between the project work plan and its actual execution, the project manager or project team members analyze the causes of deviations and initiate changes to the project plan.

Change management

In practice, it often becomes necessary to make changes to the project schedule. In most cases, this happens spontaneously, rather as a reaction to the events that caused the deviations. In this case, we can only talk about following the changes, and not about managing them. Any changes proposed to be made to the project must be justified and approved. At the same time, in without fail you should evaluate how these changes will affect other project parameters. For example, how the increase in terms will affect the cost of the project and its budget. They can be reflected in the change request (figure).

Personal experience
Sergey Andreev, Director for Economics and Finance of the Onega Tractor Plant (Petrozavodsk)

If it is necessary to make adjustments to the project, in particular, to increase its budget or implementation time, the project manager prepares a justification and submits it to the planning and economic department. The latter proposes solutions (for example, to make or reject changes), coordinates them in advance with the director of economics and finance and submits them for approval to the general director. The project manager does not have the right to independently make any adjustments during the course of the project.

Responsibility for approving project changes can be divided as follows. If they do not significantly affect the timing, cost and quality of work, then the project manager has the right to approve them independently (within the total amount of the approved budget). In particular, he can manage changes in the composition, content and timing of work; cost and budget of the project; quality parameters, project team; project risk assessment; interaction with project participants; supplies (purchases) for the project. If the changes are significant and may lead to the inexpediency of further implementation of the project, then the decision should be made by a higher manager.

Drawing Form of the document "Request for change"

Project Completion

Personal experience
Sergey Aldokhin, Deputy General Director for Economics, Sibtruboprovodstroy (Novosibirsk)

There are four types of decisions that can be made on any project. In about 30% of cases, the closure of the project is due to its complete and successful implementation without changing or significantly adjusting the objectives of the project. In 10-20% of cases, the project is closed due to its failure. It is important to find the perpetrators and draw the right conclusions so as not to repeat the mistakes in the future. In other cases, a decision is made to continue the project (for example, due to the complexity of the tasks assigned to it or an increase in their number) or to transform it into a cost-effective independent activity.

First you need to make sure that all the work is done properly and their results correspond to the planned ones. The information received is recorded in the document "On the implementation of the project work plan", which is later included in the final report on the project implementation. At the same time, settlements for the project with contractors and within the company (with personnel, project participants - company divisions) are completed, all financial information is consolidated, the project budget is closed, and a preliminary calculation of the amount of bonus payments is made. The indicators of the final economic efficiency of the project are determined in accordance with the procedure adopted by the company and are included in the final report on the project implementation.

The final project implementation report should include a description of the project objectives, requirements for its results, as well as a list of initial parameters and characteristics (from the business plan), changes made to the project, and their reasons. An important part of the final report is the description of the results obtained and the disclosure of performance indicators. The responsibility for the preparation of this document can be assigned to the project manager. Approval of the report refers to the powers of the General Director, and for especially significant projects - shareholders (owners of the company).

Upon completion of the project, its team must be disbanded. At the same time, the main issue is the further employment of those team members who participated in the project for 100% of their working time. They can be translated into new project or divisions of the company. In any case, the project manager needs to discuss and agree with the company's top management options for resolving this issue even before the completion of the work and announce to the employees their future fate in advance. The procedure for disbanding a team can be fixed in the provision “About the project team”.

Finally, the final stage is the formation of an archive of project documentation. It can include not only the final report on the implementation of the project, but also a complete set of documents drawn up during the implementation of the project. Such an archive is part of the knowledge base and accumulated experience of the company and in the future can significantly reduce the cost of implementing similar projects.

Accounting for projects in 1C: Document management Event name

Project Accounting
in 1C: Document management
speaker
Position

Why do you need project accounting in 1C: Document Management

Enabling Project Accounting

Accounting for all data in the context of projects

Project card

Design task

Hierarchical structure of works

Project schedule calculation

Gantt Chart

Execution of the project plan

Core Processes

Helper Processes

Project labor accounting

Project labor accounting

Project labor accounting

Rights to projects

Project reports

Reports on project tasks

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Accounting for projects in 1C: Document management

I am a professional economist. I have been engaged in setting up project accounting and automation of project management reporting for more than 5 years in various businesses.

Who needs project accounting?

Project accounting is a method of grouping information used to track a chain of business operations that is very extended in time.

The most significant difficulty associated with project accounting is the following aspects:

• Recognition of income.
• Accounting for currency risks.
• Forecast and cost accounting.
• Traffic schedule Money and tracking overdue buyers and suppliers.
• Accounting for labor costs for projects and optimization of the resources used.
• Calculation of the minimum price for projects.
• Plan-fact analysis in accordance with the business plan of the project.
• Project Profit
• Client LTV
• Calculation of the effectiveness of projects.

If your enterprise has a long cycle of production and transactions, or each transaction with a client is individual in terms of conditions, costs and terms, then you simply need project accounting.

What will the introduction of project accounting at your enterprise give?

Statement of management accounting for projects - allows you to receive reports online on the following issues:

1. Analysis of the financial position of the company with details up to projects

2. Calculation of profitability for projects.
3. Forecasting financial condition, forecasting fin. results, taking into account changes in projects;
4. Actual and forecast revenue for projects
5. Fact and forecast of costs, taking into account their behavior (fixed, variable) on projects.
6. Financial modeling and budgeting of operational projects:
7. Conduct an assessment of the risks associated with the inclusion of a new project portfolio of orders;
8. Calculation of the minimum possible cost of the project;
9. Calculation of key project performance indicators, including:
- calculation of project profitability
- calculation of the optimal output of employees and determination of the optimal number of resources, based on the existing
development.
-. analysis of the project portfolio (feasibility of attracting subcontractors)
10. Determination and control of the break-even point both for the company as a whole and for individual structural divisions and projects.
11. Analysis of the efficiency of the use of resources (including labor), both for the project and for departments, of the organization as a whole:
12. Evaluate the effectiveness of department employees.

Stages of setting up management accounting

1. Study of the current state of accounting, development of a methodology for generating data for reports, preparation of a set of tables, possibly with partial automatic completion, to minimize the labor costs of the client's employees.

2. Setting up Microsoft Power BI reports for the trial period, troubleshooting.

3. Writing a methodology for generating data for reports and regulations for generating reports

3. Training of employees to work with registers.

4. Creation of corporate storage to speed up information processing.

5. Methodological and technical support of the customer.

Implemented cases on project accounting:

I have successfully implemented project accounting and helped clients in the following areas:

1. A network of barbershops that are actively involved in selling franchises and opening salons in the regions for their clients.

2. Carpentry workshop, producing exclusive carved furniture, with an average order cycle.

3. Architectural bureau, with a long cycle of preparation of design and architectural projects.

4. Manufacture of electronic equipment, with an average lead time of 210 days.

5. FEA, with the manufacture of equipment for welding wires on order for State enterprises.

Get a personal commercial offer for the implementation of project accounting

By “project organization” we mean an organization whose main activity is the implementation of projects in which personnel costs are a significant cost item.

Examples design organizations, as mentioned above, are: research institutes (NII), design bureaus (KB), design institutes (PI), development companies and suppliers software, design bureaus, marketing and PR agencies, audit, appraisal, consulting companies and others.

In all these cases, the "product" of the organization is the result of design work: a report or article on the results of the study, technological, design and / or design documentation, prototype, computer program, advertising campaign, professional opinion, report containing recommendations, etc. At the same time, in all cases, a significant share of the cost of the “product” is the cost of maintaining the project team. Of course, material costs and equipment costs can be a significant proportion (very significant, for example, for the production of prototypes and negligible for consulting), but in this article we will not consider such costs.

Note that the activities of the design organization may be one of the stages of a more extended value chain. For example, a design institute may be involved under an EPC/M contract with an engineering company; branch research institute - in the implementation of research and development work when creating unique equipment or materials.

What are the problems of managing the economics of the project and the economics of the design organization?

Classic design organizations of the Soviet era (NII, KB, PI), in fact, had no problems with managing the economy. The sectoral ministries approved the work plan (“themes”) for the next year, as well as the staff and fund wages. The economic independence of these design organizations was realized through the performance of contractual work for individual enterprises and organizations. The volume of such works was, as a rule, small.

When the economic model of the country changed, many design organizations showed a certain inertia. While trading and manufacturing enterprises(which are characterized by a short- and medium-term turnover period) got the hang of managing their economy (i.e., solving issues of pricing, forecasting, planning, accounting and analyzing income and expenses), many classical design organizations (whose turnover period is long-term) lived the old-fashioned way: pricing - estimated, adjusted for current prices, cost accounting - boiler, profit from "science" - symbolic, since the main one is from renting out space.

At a certain moment, realizing that one cannot be an element economic system, in which new principles of economic management work, classical design organizations began to set themselves the following questions:

Under the new economic conditions, new design organizations which had no analogues in the Soviet era: design bureaus, marketing and PR agencies, audit, appraisal and consulting companies and others. Of course, all of the above questions are relevant to them as well.

A separate layer of problems is associated with the specifics of the personnel working in the design organizations of the listed types. The creative work of a researcher, engineer, designer, "creative" is practically not amenable to rationing; creative individuals generally do not fit well into the framework of the rules and regulations, ranging from “disobedience” to the organization’s work schedule and ending with the form of presenting the results of their work. Their attitude to the material reward of their work is also very diverse, regardless of its quality and complexity. There are, of course, age differences as well. Given the lack of "idea generators", as well as interpreters of these ideas that can bring them to a commercial product, the heads of design organizations have to look for specific approaches to managing a team professional staff, forms and methods of stimulating their fruitful and cost-effective work.

So, the design organization means of managing the cost of individual projects and the organization as a whole are needed, as well as effective means of stimulating professional employees of the organization.

Our heritage and the possibilities of its application in the new conditions

What means for managing the economy of a design organization have been inherited from the Soviet era?

Design and construction organizations when concluding a contract for the implementation of a project, on the basis of Reference books of basic prices or other similar regulatory documents, a project estimate, as a rule, in the context of project stages, individual works or results; much less often - in the context of the resources used. However, the latter is not required for negotiations between the customer and the contractor, since project resource management is an internal affair of the design organization.

The idea of ​​estimated rationing for standardized works and services is a natural product and tool of the planned economy. The prices for resources underlying the rates for work were set, the labor intensity was statistically calculated, and therefore the cost of an individual work was a well-defined value, unchanged for several years, or even decades, and did not need to be deciphered - the balance of work and resources was reduced at the national level.

Attempts were made to draw up estimated norms and standards for scientific and research work. Recalls S.I. Berezhkov, who led in the 1980s. one of the laboratories of the Central Research Institute of Shipbuilding Technology: “On the initiative of the Ministry in 1986, the institute was asked to develop standard models of R&D, but in such a way that the laboratory had no more than 3-5 standard models. Each of the four sectors of the laboratory, through considerable efforts within 3 months, managed to bring their developments into 5 typical schemes. The established “limit” for the laboratory and the institute was never reached, so the ministry soon curtailed this activity.”

Expenses the design organization for wages were constant, and therefore were taken into account by the boiler method. Thus, the question of economic efficiency of a separate project, even when delivered, could not get an answer.

In the new economic conditions, the approach to pricing has changed radically. First, resource prices have become less stable. Secondly, the organizational and technical conditions for the performance of work have changed: technologies, tools, equipment, materials, principles of interaction between performers. Thirdly, the balance of work and resources is now reduced separately by each market economic entity. Finally, fourthly, no one deals with rationing centrally.

The traditional estimate is now a means of communication between the customer and the contractor, which is far from always effective, but the only one possible in the current conditions.

For research work as well as numerous new types design work and services (PR, marketing, consulting, design) of estimated norms in the classical sense cannot exist in principle. It should be noted that non-standard, creative, intellectual work prevails in these works and services. The share of such works and services in the country's GDP will only increase in the future.

Thus, managing the cost and, more broadly, the economics of an individual project and the design organization as a whole is now a “personal” problem for each design organization. Attempts to use traditional estimates for this, even if they are adjusted for current prices, are incorrect, since the estimated norms solve the problem of management revenue project organization, not its costs, because they are tied to result work, not to resource that performs it.

Unfortunately, the existing guidelines for the organization of project work describe in sufficient detail the procedural part of project management, but only to a small extent deal with the issues of project economics management. This is not surprising, since the economics of a project depends both on the specifics of the project itself and on the customs of the organization executing it.

At the same time, there are not many fundamentally different approaches to solving the economic issues of a design organization. We will talk about two management models that allow us to solve these problems in different ways.

"piecework" model

The essence of the model

The work of an employee is paid piecework, depending on the volume and complexity of the tasks performed by him in the project. The permanent part of wages is extremely insignificant. Employee labor intensity is not accounted for.

Project's budget

Revenue part The project budget is formed on a contractual basis, while the cost of individual works is determined. For example, guides of basic prices or their analogues can be used, taking into account corrective factors. The approximate lower limit of the project cost is the payroll fund, which is also set according to the estimated norms.

Expenditure part The project budget is formed according to the principle "costs = revenue - established profit". Labor costs are distributed among specialized departments (or employees), based on the cost of the relevant work fixed in the contract or in another way, for example, from tables of relative cost (in percent) of sections of project documentation of all the same reference books of base prices.

The head of the relevant department divides the work into tasks, and distributes the received amount among the employees of his department - the executors of the tasks. The contractor receives the agreed amount if the task is performed by him with the proper quality no later than the deadline.

The labor intensity plan for the project is not created, since the main part of the employees' wages is piecework, a significantly smaller part is permanent, within the legal minimum. The head of the department monitors the loading of employees and the staffing.

At the same time, there are no tools for accounting and planning the workload of personnel. The model has the property of self-regulation, since an unloaded employee will either compete for tasks or leave the organization on own will, an overloaded employee will refuse new tasks. The head of the division loses practically nothing if he keeps some excess resource, since in the state of "cold reserve" it is cheap.

The procedure for accounting for labor costs for a specific project is simple: costs in the amount equal to the cost of the task are charged to the cost of the project if the task is handed over to the project manager (and / or head of the department) with proper quality no later than the deadline.

Project efficiency assessment

In the model under consideration, the assessment of the marginal profitability of the project is trivial, since the actual costs coincide with the planned ones due to the way they are formed. There are no data for labor intensity analysis. Of interest is the assessment of the timeliness of the project as a whole and individual tasks in particular.

The combined indicator is the marginal return of the project (in % per annum), calculated using the standard formula:

At the same time, the planned and actual values ​​of the first fraction (marginal return on costs) are the same.

The project profitability indicator can be used when deciding whether to include a potential project in the project organization's portfolio of projects. Of course, this should take into account the risks of the project.

To assess the effectiveness of the work of the staff, the annual output of the employee is used (the cost of project tasks completed by this employee per year).

"Salary" model

The essence of the model

The constant part of an employee's salary, which depends on the situation on the labor market and the capabilities of the organization, is significant compared to the variable part, which depends on the efficiency of project assignments. A permanent part of the salary (salary) is paid to employees regardless of their employment on projects, but a detailed record of the time spent by each employee is kept both for the projects he performs and for other categories.

Project's budget

Revenue part budget is predicted based on an expert assessment of the labor intensity of specialists of different qualifications (in standard hours) and their external hourly rates. As a rule, the total amount is subject to discussion between the customer and the contractor, and therefore the planned figures do not initially claim to be more accurate. The approximate lower limit is the cost of the project, calculated at the internal rates of employees.

Expenditure part of the project budget, which reflects the remuneration of the employee-executor, is calculated as the product of the labor intensity and the internal rate of the employee, which reflects the cost of his man-hour. This cost includes directly: salary, accruals on it, employee insurance; indirectly, you can allocate the costs of the unit, the total costs of the organization.

Project labor intensity management

The labor intensity plan underlies financial budget project.

The planned labor intensity is formed, as was said, on the basis of expert assessments based on the experience of performing similar work. If it is impossible to predict the complexity of the entire project, it is divided into stages, based on the results of each of which the complexity of the subsequent ones is specified. From the labor intensity plan, it is clear what specialists are needed to complete the project and how they will be loaded.

As the project progresses, specific performers indicate weekly in the time card the time spent on a particular project. In addition, the time card indicates the time for performing non-project work on the instructions of the organization's management, time for training and development (within the plan agreed with the management), vacation and sickness time, unoccupied time.

The time allocated to a specific project is controlled by the project manager on the one hand (confirmed by his signature), on the other hand, by the administration of the organization (staff loading is controlled). Therefore, the employee indicates plausible numbers, although the project manager, employee and administration have diverging interests. The project manager sees the actual picture of the expenditure of labor resources in the report on the execution of the project budget.

The time actually assigned in accordance with the time card for each project is multiplied by the internal hourly rate of the employee and is attributed to the actual cost of the project.

Project efficiency assessment

In the model under consideration, the actual expenditure part may differ from the planned one. Saving labor intensity while achieving acceptable quality results means efficient use of the resource. Therefore, the marginal profitability of the project is of interest for analysis. It makes sense to analyze the timeliness of the project and individual tasks. A combined estimate can be obtained by calculating the marginal return of the project using the above formula.

It should be noted that if the staff is underutilized, it makes little sense to monitor the profitability of individual projects. Otherwise, profitability serves as one of the criteria for including the project in the organization's portfolio.

Evaluation of personnel performance

To assess the effectiveness of the work of personnel, the following are used:

• load factor (the share of calendar time assigned by an employee to the implementation of projects);
• rate of development of norms (number of norm-hours produced by an employee for one man-hour when working in projects);
• the annual output of an employee (the sum of the shares of project revenue attributable to this employee per year).

The load factor is necessary for headcount planning. First of all, it indicates underloading and allows you to analyze its causes.

The rate of development of norms shows how efficiently the employee uses his working time, as well as how correct were the estimates of the labor intensity of the project at the stage of its launch. In addition, the coefficient is used to predict the annual budget of a department (or the entire project organization): knowing this coefficient and the planned staffing, you can calculate the “throughput” of the department in standard hours, from which, using the forecast of market hourly rates, estimate the maximum possible revenue.

The normative ratio helps to link the profitability of individual projects with the profitability of the organization as a whole. If this coefficient is less than 100%, then the profitability of the projects, generally speaking, does not imply the profitability of the organization as a whole. If this coefficient is more than 100%, then even if individual projects are unprofitable, the organization as a whole can be profitable.

The annual output of an employee is financial assessment efficient use of working time. Can be used for annual employee bonuses.

Experience of design organizations

Research projects of RFBR and ISTC

The organization of financing of research projects of the RFBR and the ISTC is compared by A.G. Konoplyannikov, Doctor of Biological Sciences, Professor, Head of the Laboratory of Polyradio Modification of the MRRC RAMS, involved in the implementation of projects of both types.

RFBR projects are typical "piecework" projects with a funding level of 300-400 thousand rubles. per year with a duration of 2-3 years up to 700 thousand rubles. per year (for projects that develop problems that are officially recognized as important for the state). For the successful implementation of the project, the participation of specialists of different nature is required: firstly, the organizer-project manager, who must both generate new idea requiring experimental development, as well as being a skilled manager who can assemble and control a team of performers, and secondly, performers who are ready for relatively little money in short term perform the necessary part of the work. It is good if the team has its own “OTC” in the person of a specialist (s) who is (s) aimed at criticizing the interpretation of the scientific results obtained, and their own “generator of ideas”. This makes such a team viable in terms of its development over time and the ability to generate and solve new scientific problems.

In the ISTC projects, which are funded more significantly (from 300-400 thousand dollars for 2-4 years), with the general "piecework" nature of the organization of work, an attempt was made to divide the performers into categories indicating their rates and the maximum duration of the performer's work during the year ( usually no more than 50% of the total duration of work in a year), which in some ways makes the organization of such works similar to those carried out with payment according to the "salary" model.

A.G. Konoplyannikov notes that the level of achievement of the ISTC is usually higher than that of the RFBR. It is possible that the greater success of ISTC projects is due mainly to the level of their funding, and not to other features of the projects of these two organizations.

Research and Production Association

According to the company's financial analyst M.A. Yesenina, whose area of ​​responsibility is the formation of the company's budget, the lack of economic management tools allows for the irrational use of working time, which often turns out to be the reason for the failure to meet deadlines. Changing the timing, in turn, leads to the need for the current adjustment of the sales budget.

The choice of the optimal model for managing the cost of projects, according to M.A. Yesenina, the following factors influence.

The "piecework" model only works when it is possible to accurately determine the cost of the work without using time rationing. In this case, you can reduce costs, since pieceworkers (for example, designers) can work from home. In our company, this option is practiced, but not with all designers. Only a few have gained confidence and can efficiently and fairly quickly fulfill the volume given to them. Another positive feature is that inefficient employees can be weeded out. Poor quality work may be the reason.

The threats of the "salary" model include: revaluation of the cost of an employee's labor, his capabilities, incorrect expert assessment of working hours and a number of other reasons, large downtime. For the design organization, and in particular technical specialists, this is not very suitable, since their abilities are different for many reasons (level of qualification, experience, human capabilities). But the “cost” of an accountant, lawyer, cleaning lady is easy to estimate, since it is possible to accurately determine the labor costs for performing a specific operation (issuing an invoice, drawing up an agreement, cleaning a room).

One of the first steps currently being taken towards a rational organization of labor in a company is the development of criteria for evaluating the effectiveness of employees (including administrative and managerial personnel) for further certification.

IC "SIBINTEK"

In the Directorate of Service and Information Systems of IC SIBINTEK (Moscow office) there is a “salary” model. Within the framework of this model, it is supposed to unify approaches to managing the economics of projects in a wide range of regional network companies.

According to A.L. Savin, Deputy Director for Information Systems of the Service and Information Systems Directorate of IC SIBINTEK, the following considerations were taken into account when choosing the optimal model.

The "salary" model allows you to increase the efficiency of employees, reduce costs and retains a high share of the responsibility of the organization's management for its business. As part of the "piecework" model, the organization shifts a significant share of the responsibility for the lack of orders to employees. At the same time, controllability by specialists is lost, as people begin to creep to places where there are orders. And in the context of a shortage of personnel to solve such problems in the labor market and the importance of teamwork on projects, this circumstance seriously reduces the efficiency of the organization as a whole. Practice has shown that similar organizations operating on a piece-rate model experience significant difficulties and leave the market.

When forming the project budget, the labor intensity is estimated by an expert, then the time spent is taken into account in fact in the context of projects. At the same time, it is controlled that the time assigned to projects is at least 75% of the total working time. 10% of the total time is devoted to non-active time, and the remaining 15% - to professional development.

The project manager is responsible for implementing the project budget. The effectiveness of the project is assessed by the level of marginal profitability.

MS Project Server + Web Access, as well as MS Excel and MS Project are used for time tracking. Small organizational difficulties were associated with the introduction of such an accounting system. There were no technical difficulties, since the system was already installed and deployed on the organization's servers. Difficulties also include the need to train users (project managers and specialists) to use this tool.

MFA consulting

A.M. Kehl, managing partner of MID-consulting, notes that the issues of managing the economy of consulting projects and the company as a whole are very relevant, since the cost of labor in consulting fluctuates around 70-80% of total cost and are classified as fixed costs. This is the one operating lever, with which the company can make a significant profit if the staff is busy, or, otherwise, significant losses.

The loading of employees on projects and in general for the year is planned as follows. First, the planned annual volume of work is determined, then, based on this, the annual need for personnel is calculated. It is assumed that about 30% of their time employees will not be involved in projects. Accordingly, a small shortage of personnel is usually planned. Based on the planned need, staff is hired or reduced. Under the reduction of staff most often refers to a decrease in the number of newly hired employees, rather than layoffs.

Each employee has an internal rate, which depends mainly on the costs of that employee. The project manager creates a project team and determines the project budget based on internal rates. Since one of the assessed indicators of the manager's performance is the implementation of project budgets, the manager will not take extra staff into the project. At the same time, the manager will not allow a lack of staff or "lack of qualification" on the project.

With short-term decreases in the workload indicator, management needs to use employees on so-called internal projects aimed at improving various company processes, training, brand development, and improving other business processes of the company.

A short-term assessment of employees is carried out by the project manager directly in the process of project implementation. Each employee of the company is assessed twice a year. Staff utilization rates or project budget performance indicators are important, but far from decisive, in the evaluation of staff.

To manage project budgets and track employees' working time, the company uses a specialized program that allows you to analyze the main indicators as quickly as possible, for some indicators - online.

The main difficulty in the way of introducing budget management tools is the decision on the need to implement a cost management program. The second difficulty is resistance to change. Once a decision has been made, it must be implemented quickly and decisively so that the first results appear as soon as possible. The technical difficulties of implementing such systems are insignificant.

According to A.M.Kel, it is advisable to use a “salary” model in consulting, since the consultant’s work is creative in nature that cannot be standardized, the company’s reputation depends heavily on the quality of work, and relationships between contractors are built on a long-term basis. In addition, companies using the "salary" model are aimed at rapid development own staff, for his retention and promotion through the ranks. The "piecework" model does not provide for this.

CiG Business Consulting

The author of the article, director of financial and management consulting CiG Business Consulting, together with colleagues developed and implemented in the consulting company CiG Business Consulting a project budget management system within the framework of the "salary" model.

In the absence of any norms of labor intensity for consulting projects, the model is a means of managing the income and expenses of projects. It is the “salary” model that meets the consulting business associated with the development of non-standard solutions, since it creates stable working conditions for employees with the psychological type of “researcher”. The stimulating effect on the staff in this situation is non-material.

The difficulties of implementing and using the "salary" model are mainly associated with the calculation of the internal rate - the cost of a man-hour of an employee's work. Careful attention should be paid to the composition of the costs included in this cost. It is not always reasonable and convenient to include some posted overheads in it, since then the internal rate will have to be recalculated whenever the size of the company, the area of ​​\u200b\u200bthe leased premises, etc. changes. On the other hand, since the internal rate serves as a lower benchmark for the external rate (i.e., the sales price of an employee's work), it is reasonable to include posted overheads that do not change over the course of six months or a year as part of the internal rate. In any case, it is reasonable to evaluate the effectiveness of the project implementation through marginal profitability and marginal profitability.

Within the framework of the salary model, planning the workload of staff is of great importance. Considering the nature of the consultant's work, as well as its psychological characteristics, it is necessary to provide that out of 100% of the annual fund of time, 10 - 20% will be devoted to personal development, training, development of methods and technologies for the organization, 60 - 80% of the time will be spent working in projects, the remaining 10 - 15% - inactive time (vacation, sick leave, etc.). Too tight loading on projects, as practice shows, is a demotivating factor. The employee agrees on the distribution of working time for a year or six months with the management of the company and reflects it in personal plan. As part of the employee evaluation, the fulfillment of the personal plan is checked.

Conditions for applying models

Let us now discuss the conditions for applying the "piecework" and "salary" models. The table below attempts to list specific traits projects, personnel and organizations, the presence of which affects the type of model that is most suitable for solving the issues of project economics management and the project organization as a whole. In view of the variety of practical situations, the signs listed in one column are rather connected by the conjunction "or" rather than "and".

In order to choose the most appropriate model in a particular situation, in the table it is necessary to note those features that characterize it. A more suitable model will be the one in the column of which more marked features are found.

Variations on a theme

The above table indicates, of course, extreme situations. Even though they are in pure form» are implemented in many organizations, and various intermediate models are used. Here are some "degrees of freedom", the use of which will allow you to "fit the model to measure":

• One of the model settings is the ratio of the basic and premium parts of the material reward. It can be changed depending on the stability of the economic situation, the prevailing type of personnel motivation.
• It is possible that different departments of the same organization will work according to different models.
• Under certain conditions, you can use outsourcing model, combining the positive features of the "piecework" and "salary" models.

Let's take a closer look at the latest model. The “piecework” and “salary” models described above, by default, proceeded from the fact that the employees necessary to complete the project belong to permanent staff companies. This, of course, is justified if the topics of projects carried out by the organization are approximately homogeneous and therefore the need for specialists of a certain qualification is clear. If the scope of projects may vary and the flow of projects itself is not sufficiently stable, then a more viable model is in which the organization can attract the necessary freelance employees with whom partnerships have been established or can be established within a reasonable period of time.

In the outsourcing model, the organization's permanent staff includes project sales staff, highly qualified general project managers and assistants; outside the state - employees with special qualifications. The economic picture in this model seems to be quite harmonious: expensive “backbone” full-time employees and a cheap apparatus of assistants work according to the “salary model” and, in fact, “make business” of the organization; freelancers work on a piece-rate model, generating costs only as needed.

The outsourcing model is quite common among organizations involved in new types of design work and services (PR, marketing, consulting, design). For example, according to this model in 1998-2005. in Russia, a large-scale TERF project was carried out, which in reality consisted of several dozen consulting projects on various topics (marketing, increasing production efficiency, financial management, Information Technology, personnel management, etc.).

How to choose and implement the optimal model?

In order to determine which model is best for your organization, you need to answer the following questions:

When implementing one or another model of managing the economy of individual projects and the organization as a whole, it is necessary:

• Determine the main benchmarks for the effectiveness of projects, departments and the organization as a whole.
• Classify the types of costs attributable to the project, distinguish among them direct and indirect.
• Develop a form of the project budget, the budget of the unit / organization.
• Describe in the regulations the procedure for forecasting, planning, accounting and monitoring the implementation of the project budget and the budget of the unit / organization, fix the responsibility officials budget management organizations.
• Take the necessary steps to automate budget management.

Results

With all the variety of types of organizations whose activities are organized according to the project principle, and the types of projects they carry out, a few models of managing the economy of projects and the organization as a whole have proven themselves well in practice. This:

• "piecework" model, in which the remuneration of a full-time employee of the organization consists of pre-agreed costs of individual tasks performed by him, while the employee's working time is not kept;
• "salary" model, in which a full-time employee of the organization receives a salary regardless of the volume of tasks performed, but a detailed record of the employee's working time is kept;
• an outsourcing model in which full-time employees work on a “salary” basis, and freelance employees work on a “piecework” model.

Each of the models is effective in certain conditions, depending on the specifics of ongoing projects, personnel and the business position of the organization. The analysis of these conditions, as well as taking into account the stated practice, will allow the organization to choose the most suitable model for it.

1 Guide to the Project Management Body of Knowledge (PMBOK® Guide). Third edition, 2004, sec. 1.2.1.

2 Comprehensive contract for engineering (Engineering), supply (Procurement), construction (Construction) and project management (Management).

3 Of course, taking on a project, in addition to operating rooms economic benefits the organization often pursues strategic benefits (development of a new product, creation of "know-how", entry into new markets). In the latter case, operating loss means, in fact, the investment of the organization in the project, aimed at obtaining operating benefits in the future.

4 Regulations developed by industry institutes and approved by relevant departments.

5 The system of estimated pricing based on departmental norms that exists in Russia has been aptly described by experts as "a tool that allows the customer to mock the contractor." As you know, "aces" - estimators, absolutely legally using the existing regulatory framework, can vary the estimated cost of work up to 20% in both directions.

7 Work time sheet, which, unlike the time sheet, indicates not just the time the employee is at work, but the distribution of this time according to individual works, tasks, etc.

8 Russian Foundation for Basic Research.

9 International Science and Technology Center.

10 Medical Radiological Research Center of the Russian Academy of Medical Sciences, Obninsk.

11 NPO (St. Petersburg) performs a wide range of work: research, development, development of design documentation, programming, etc. At the request of the NGO management, detailed information about the organization is not indicated.

12 Research and design and survey institute Novosibirskteploelektro-proekt (Novosibirsk) is a part of OAO Siberian ENTC, belonging to the E4 Group, and is engaged in the design engineering systems, geodetic, geophysical, drilling works, design, installation, maintenance of electrical networks and systems.

13 JSC "Investment Energy Company" (Moscow) performs design and survey, construction and installation works in the energy sector (high-voltage lines, substations up to 500 kV, small and medium generation, boiler houses, thermal power plants, thermal and steam routes), supplies of equipment and materials, turnkey projects, organization of project financing, consulting services in the power industry, repairs and maintenance.

14 IC SIBINTEK (Moscow) provides a full range of services in the field of IT outsourcing and maintenance of enterprises, system integration, development and implementation of information systems, design and creation of IT infrastructure, communication services, as well as equipment supplies.

15 The MID-consulting company (Moscow) provides consulting services in the field of management and strategic consulting.

16 CiG Business Consulting (until March 2008, AksionBCG, Moscow) provides management, financial and investment consulting services.

17 TERF (Tacis Enterprise Restructuring Facility) project for the restructuring of enterprises under the TACIS (Technical Assistance for the Commonwealth of Independent States) of the European Union to help accelerate the process of economic reforms in the CIS.

18 See, for example, Elyashevich A.M., Life values ​​of psychological types.// Top-Manager, July-August 2004, p. 74-79.

The functionality of project accounting is activated by the corresponding option in the menu Work and projects:

After that, the Projects directory becomes available:

Among the details of the project, the Status must be indicated:

And the customer:

Option Allow write-off of project costs in general, it allows you to attribute the associated labor costs not to specific project tasks, but to the entire project:

The plan is presented in the form of a chain of tasks of different levels of nesting, common for project accounting:

The plan can be created manually, or it can be imported from MS Project:

Tasks can be moved with the arrows:

The plan has several presentation options:

For example, Gant:

1. keep records of data in the context of projects.
2. set the structure of the project - project tasks, their deadlines and performers.
3. download project data from Microsoft Project.
4. options 1 and 2 are correct.
5. options 1, 2 and 3 are correct.

Question 07.37 of exam 1C: Document Management Professional. Using the Projects functionality, you can:

1. automate project execution.
2. calculate the project plan and track the planned and actual terms and labor costs of project tasks.
3. control the execution of project tasks and the project as a whole.
4. options 1 and 3 are correct.
5. options 1, 2 and 3 are correct.

Question 07.07 of exam 1C: Document Management Professional. Enabling project accounting in the system:

1. is performed in the system settings using the "Keep records of projects" flag.
2. in the system settings, the mode for using the "Projects" functionality is set (disabled, standard, advanced).
3. the "Projects" functionality cannot be disabled, as it is part of the accounting mechanism in 1C: Document Management.

Question 07.31 of exam 1C: Document Management Professional. When the "Project Accounting" flag is set, a flag is automatically set in the system settings that cannot be unchecked:

1. use project types.
2. keep records of planned labor costs in business processes.
3. keep track of actual labor costs.
4. options 2 and 3 are correct.
5. options 1, 2 and 3 are correct.

Question 07.24 of exam 1C: Document Management Professional. After enabling project accounting, the "Project" attribute appears:

1. in incoming, outgoing, internal documents
2. files and activities.
3. business processes and tasks.
4. options 1 and 3 are correct.
5. options 1, 2 and 3 are correct.

Props in documents:

In files:

In events:

In the task:

1. incoming, outgoing, internal documents.
2. files and activities.
3. business processes and tasks.
4. options 1 and 3 are correct.
5. options 1, 2 and 3 are correct.

Question 07.34 of exam 1C: Document Management Professional. A project can have the following states:

1. initiated, planned, executed, completed.
2. initiated, planned, executed, stopped, completed.
3. planned, initiated, planned, executed, stopped, completed.
4. planned, initiated, scheduled, in progress, stopped, completed successfully, completed.

Question 07.10 of exam 1C: Document Management Professional. The customer in the project card can be:

1. correspondent, division, user.
2. correspondent or department (indicating the person responsible for project management from the department).
3. correspondent or department head.

Question 07.41 of exam 1C: Document Management Professional. Labor costs of performers for the project:

1. can be written off as a whole, if you set the checkbox "Allow write-off of labor costs for the project as a whole".
2. can always be attributed both to the project and to project tasks.
3. can only be attributed to design tasks.

Question 07.09 of exam 1C: Document Management Professional. To go to the project plan in the project card or in the list of projects, you need to:

1. use the "Open plan" button.
2. use the "Project Plan" command from the "All Actions" menu.
3. use the "Project Plan" command on the navigation bar.

Question 07.04 of exam 1C: Document Management Professional. The Project Plan has:

1. a list of project tasks that are grouped into a hierarchical structure.
2. a list of project stages, with deadlines and responsible for the stage.
3. Gantt chart, visually reflecting the project plan.
4. options 1 and 3 are correct.
5. options 1, 2 and 3 are correct.

Question 07.03 of exam 1C: Document Management Professional. In the "Project Plan" form, the tasks of the project can be viewed in the following mode:

1. Planning, Complete.
2. Planning, Implementation control.
3. Labor cost analysis.
4. Options 1 and 3 are correct.
5. Options 1, 2 and 3 are correct.

Question 07.22 of exam 1C: Document Management Professional. O Gantt chart bars are displayed different colors for indication:

1. the current state of the task.
2. the current status of the task and its overdue.
3. the current status of the task and a combination of overdue start and end dates for the task.