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1. Accounting for current and future costs and liabilities
The usual 1C type accounting system is not enough for this, either more advanced versions or more manual labor are needed. Programs usually show you the current situation – to whom you owe and how much, but your long-term plans will not get here and the data will not show you anything. Therefore, it is necessary to draw up a single schedule.
There are two types of expenses:
“ Prepaid ” – you spent money at a certain moment and received goods or services;
“With deferred payment” – you received goods and services, and you pay for them in a week or two, a month, and, if you're lucky, even after two.
The more detailed you set up pla
All expenses need to be pla
2. Accounting for income
In the same way as with expenses, we build a similar plan for cash receipts. For ordinary or core activities, it is relatively easy to plan these indicators. At the same time, each new project has its own specifics associated with the return on investment.
For example, if you take on the construction of an object for a year worth 120 million rubles, according to which the receipt of funds from the customer mainly occurs monthly upon completion of the work, which is stated in your contract, then on a monthly basis you can plan the receipt of revenue in the amount of 1/ 12 parts of the contract amount, i.e. 10 million rubles But some stages of work are more expensive, and some are cheaper – this must be pla
And we do the same for all existing projects on a monthly basis.
Do not duplicate or confuse individual indicators
Keep in mind that if you keep records of receipts without VAT, accordingly, its amount paid to the budget should not be included in the payment plan, since it is already “as if paid”. But to complete the picture, it is better to keep records of both revenue and cost including VAT, and take into account its amount in taxes pla
The same applies to depreciation charges. If you keep a record of them as part of the costs, do not forget to reflect the increase in the size of the depreciation fund in the cash balance, because. these funds are essentially real money, and when buying or repairing equipment (when spending), they are deducted from it.
It is also necessary to separate loan payments and payments to suppliers. What you pay suppliers is an expense. Interest on a loan is also an expense, and repayment of the principal amount of debts is reflected in the balance sheet as a reduction in debt to creditors.
We build a graph (table)
The principle of constructing cash flow ( cash flow ) is very simple, but very informative. We need to compare monthly revenue with expenses. You can accept other periods – at least a week, at least a quarter – but usually all payments occur within one month, and the consolidation of periods is acceptable for long-term pla
The data taken as an example assumes the presence of profitability in the range from 10 to 20% and a certain lag in the return on invested funds from the start of project expenditures. The first project can be the main activity. And all the rest are either the same, meaning just an additional amount of work, or fundamentally different, but generating income.
Table 1
Cash Flow Calculation Example
Rice. 1. Graphical display of cash flow to Table 1
Explanations
Cash flow is defined as the difference between receipts and expenditures over a period—in our case, a month.
Cash at the begi
Accordingly, the amount at the end of the period is the amount of money at its begi
The amount at the begi
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