Construction for dummies in Russia: save money and mind - страница 9

3.9. The layout project of the profile system, cladding and individual components of the facade

Only at this design stage it is possible to see the future appearance of the facade as close to reality as possible, to see the visualization, to understand the cost of work and the need for materials.

But, now we have to wait for the decision of the supervisory authorities … And only then either correct the project, or finally start the work in accordance with the current regulations.

It often happens that with the growth of a company or the number of projects or contracts it is carrying out, difficulties arise with planning further activities. The difficulty lies in understanding the question of whether you have enough resources, primarily financial, to complete the work in the future – from the next quarter to a year. Incorrect accounting of finances in this sense caused problems for many enterprises, especially when they took on additional, and in fact “unmanageable” projects at the expense of their own or borrowed funds, because they did not have enough resources at the right time, and to return what had already been invested in them was not possible. This includes, for example, all unfinished .

The second moment, when there is more than one project and they are extended in time, it means that the receipt of funds (revenue) from them will also be extended in time, and at some point, expenses in one project have to be made at the expense of proceeds from another, to the detriment of of course the second. Well, if there are 5 or 10 projects … Plus, such moments as unforeseen circumstances that shift both the execution of work on the project and the receipt of revenue.

Therefore, it is extremely important to distribute the efforts (expenses) and income in such a way that the incoming funds are enough for everything and do not lead to insolvency in certain periods. Getting into such situations, enterprises are forced to look for opportunities to attract additional financial resources (loans), which increases costs even more, and besides, the very receipt of these funds is not always possible for various reasons. Therefore, cash flow planning is a very important part of management, maybe even the most important.

Let's see how to organize and simplify all this.

In fact, there is nothing more visual than a graph or a simple table. In our case, we need a schedule for the receipt and expenditure of funds. But in order to build it, you need to set up accounting for two things.

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 planning, the better the result. But in general, the most convenient option is to conduct monthly planning. This should be reflected in the cost plan by date. In the “payment calendar” or “payment plan”, future expenses must be entered taking into account exactly when the need for payment arises, even if you have not yet received goods and services – we are planning for the future.