To form a solid (free and total), the company's budget is necessary to have some basic budgets, one of which is the cash flow budget -BDDS.
Developers CFB format (form) form no limits, they are for your particular company to develop a suitable form.But there is one moment is the planned harmonization of forms followed by the actual data, which will be reflected in the accounting forms.Therefore, in particular BCF should be consistent in appearance and approach to the calculation of the data with the report "Statement of Cash Flows" (form №4) approved by order of the Ministry of Finance of the Russian Federation "On the forms of accounting" from 13.01.2011 №4N.This order approved by the direct method of calculating the amount of the cash flows.This method is based on the movement of funds on the accounts of the enterprise.The data for the calculation of filling forms are available from the main entries in the books and accounting records.The source element calculation -vyruchka from the sale of goods (works, services).
More there is a second method of calculating the basic amount of the cash flow is a consequential.In this case, the calculation of cash flows is carried out on the net income with appropriate adjustments to articles that do not reflect real cash flow.
However, in this and another method of calculation we need to see in the CFB in the planned period (for example, it is one year) cash flow each month.And within a month -Daily income / expenditure of funds.Form №4 do not allow, but the company can independently make the columns and rows in the appropriate form (however, it is little used).
Can the accounting data to provide in the future (for the occurrence of the planning period) data on daily cash flows?The answer is yes.
What else you need to see in the form of CFB.I think, agree with me that it is important to map settlements through the bank on the current account and in cash the company is the volume of admission for different types of activities can vary considerably and play quite a significant role in the preparation of CFB.
Why do you need a daily breakdown of cash flows?
-It will be based and partly reflect the specific table -prognoznye graphics cash flows.Agreement with different consumers of finished products can be concluded on the terms of the advance payment, pre-payment or realization of credit, etc.This time lag should be taken into account when drawing up these schedules in CFB.
- CFB and the need to link the budget of income and expenses (BDiR), since all expenditures over time can be made only after receipt of funds to the account.Accordingly, as you can every day and the need to plan the order costs according to their need (for example to ensure continuous production -Required raw materials, fuel, wages dates, etc.) In this case, as determined by the discrete (continuous)cash flow coming to the company.
In the book, VEHritskogo, TVSizov VVTamayunova "Intra-budgeting" seeing-the following steps to prepare the form №4 for budgeting:
-vydelit receivable (revenue divided on advance payment and receipts for products shipped early);
-ustranit article purely fiscal origin;
- detailing the most important articles of paying bills;
- aligned with the capital plan formats (initial) cost articles reflecting capital expenditures and investments;
-vydelit position, reflecting the return of loans and credits;
-predusmotret account money surrogates;
