Works in the finance department. Financial service. What is financial work

28.07.2020

1. GENERAL PROVISIONS

1.1. Real job description defines functional responsibilities, rights and responsibility of the Head of the financial department.

1.2. Boss financial department is appointed to the position and dismissed from the position in accordance with the procedure established by the current labor legislation by order of the director of the enterprise.

1.3. The head of the financial department reports directly to ____________________________.

1.4. A person with a higher professional (economic or engineering and economic) education and work experience in the specialty in the field of organization is appointed to the position of the Head of the Financial Department financial activities at least 5 years.

1.5. The head of the financial department should know:

Legislative and regulatory legal acts regulating production and economic and financial and economic activities; regulatory and teaching materials relating to the financial activities of the enterprise; prospects for the development of the enterprise; the state and prospects for the development of financial markets and sales markets for products (works, services); basics of production technology; organization of financial work at the enterprise; compilation procedure financial plans, forecast balances and budgets of funds, plans for the sale of products (works, services), profit plans; system financial methods and levers that ensure the management of financial flows; the procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issuing and acquiring securities, accruing payments to the state budget and state extra-budgetary social funds; the procedure for allocating financial resources, determining the effectiveness of financial investments; rationing working capital; procedure and forms of financial settlements; tax law; financial accounting and reporting standards; economics, organization of production, labor and management; Accounting; funds computer science, telecommunications and communications; basics labor law; labor protection rules and regulations.

1.6. During the period of temporary absence of the Head of the Financial Department, his duties are assigned to ___________________________.

2. FUNCTIONAL RESPONSIBILITIES

Note. The functional responsibilities of the Head of the Financial Department are determined on the basis and to the extent of the qualification characteristics for the position of the Head of the Financial Department and can be supplemented, clarified when preparing the job description, based on specific circumstances.

Head of Financial Department:

2.1. Organizes the management of the movement of financial resources of the enterprise and the regulation of financial relations arising between business entities in the market, in order to most effectively use all types of resources in the process of production and sale of products (works, services) and maximize profits.

2.2. Ensures the development of the financial strategy of the enterprise and its financial stability.

2.3. Manages the development of draft long-term and current financial plans, forecast balances and cash budgets.

2.4. Ensures that the approved financial indicators are communicated to the departments of the enterprise.

2.5. Participates in the preparation of draft plans for the sale of products (works, services), capital investments, research and development, planning the cost of production and profitability of production, leads the work on calculating profits and income tax.

2.6. Identifies sources of financing for production economic activity enterprises, including budget financing, short-term and long-term lending, issuance and purchase of securities, leasing financing, raising debt and using own funds, conducts research and analysis of financial markets, assesses the possible financial risk in relation to each source of funds and develops proposals for its reduction.

2.7. Carries out the investment policy and asset management of the enterprise, determines their optimal structure, prepares proposals for the replacement, liquidation of assets, monitors the portfolio of securities, analyzes and evaluates the effectiveness of financial investments.

2.8. Organizes the development of working capital standards and measures to accelerate their turnover.

2.9. Ensures timely receipt of income, execution of financial settlement and banking operations in a timely manner, payment of invoices of suppliers and contractors, repayment of loans, payment of interest, wages workers and employees, transfer of taxes and fees to the federal, regional and local budgets, to state off-budget social funds, payments to banking institutions.

2.10. Analyzes the financial and economic activities of the enterprise, participates in the development of proposals aimed at ensuring solvency, preventing the formation and liquidation of unused inventory items, increasing the profitability of production, increasing profits, reducing production and sales costs, strengthening financial discipline.

2.11. Monitors the implementation of the financial plan and budget, product sales plan, profit plan and others financial indicators, after the termination production, not having a market, the correct expenditure of funds and the targeted use of own and borrowed working capital.

2.12. Provides traffic records financial resources and reporting on financial performance in accordance with the standards financial accounting and reporting, the reliability of financial information, controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users.

2.13. Manages department employees.

3. RIGHTS

The head of the financial department has the right to:

3.1. Give assignments to subordinate employees, tasks on a range of issues included in his functional duties.

3.2. Monitor the implementation of planned targets and work, the timely execution of individual orders and tasks.

3.3. Request and receive the necessary materials and documents related to the activities of the Head of the Financial Department.

3.4. Engage in relationships with departments of third-party institutions and organizations to resolve operational issues production activities within the competence of the Head of the Financial Department.

3.5. Represent the interests of the enterprise in third-party organizations on issues related to the production activities of the enterprise.

4. RESPONSIBILITY

The head of the finance department is responsible for:

4.1. Results and efficiency of production activities of the department.

4.2. Failure to ensure the fulfillment of their functional duties, as well as the work of the department on issues of its production activities.

4.3. Inaccurate information about the status of the department's work plans.

4.4. Failure to comply with orders, instructions and instructions of the director of the enterprise.

4.5. Failure to take measures to suppress identified violations of safety regulations, fire and other rules that pose a threat enterprise activities, his employees.

4.6. Failure to ensure compliance with labor and performance discipline by personnel subordinate to the Head of the Financial Department.

5. WORKING CONDITIONS

5.1. The mode of operation of the Head of the Financial Department is determined in accordance with the Internal Labor Regulations established at the enterprise.

5.2. Due to production needs, the Head of the Financial Department may travel to business trips(including local importance).

5.3. To resolve operational issues related to the provision of production activities, the Head of the Financial Department may be provided with official vehicles.

6. SCOPE AND IMPACT OF DECISIONS

6.1. The exclusive area of activity of the Head of the Finance Department is to ensure the planning and organization of the production activities of the Finance Department.

6.2. To ensure his activities, the head of the financial department is given the right to sign organizational and administrative documents on issues that are part of his functional duties.

Other instructions in the section:

1. General Provisions

1.1. This Regulation defines the goals, main functions, rights and responsibilities in the financial and economic department (hereinafter referred to as the "Department").

1.2. The department is a structural subdivision of the financial and economic planning department of OAO Nizhnekamskshina (hereinafter referred to as the "Company") and reports in all areas of its activities to the head of the financial and economic planning department.

1.3. The Department is managed by the Head of the Department, who is appointed and dismissed by the order of the Executive Director - General Director of the Company on the proposal of the Head of the Financial and Economic Planning Department, agreed with the Deputy General Director for Economics and Finance.

1.4. A person who has a higher professional (economic or engineering-economic) education and at least 5 years of work experience in the specialty in the field of economic planning is appointed to the position of the head of the Department.

1.5. The Department in its activities is guided by:

this Regulation;

current legislation Russian Federation and the Republic of Tatarstan (hereinafter referred to as "RF and RT");

decisions of the meeting of shareholders of the Company and the Board of Directors of the Company, the Articles of Association of the Company;

normative acts of the Ministries of Finance of the Russian Federation and the Republic of Tatarstan;

orders, orders and instructions of the Executive Director - General Director of the Company;

local regulatory documents of the Company;

methodological, regulatory and other materials on economic planning, analysis of the Company's economic activities, prospective development of the Company and production management;

"Methodology for planning the cost of work on the processing of customer-supplied raw materials and the manufacture finished products";

collective agreement;

politics information security JSC "Tatneft";

Internal labor regulations;

Law of the Russian Federation and the Republic of Tatarstan on labor protection, rules and regulations of labor protection, safety and industrial sanitation adopted by the Company;

Policy, Quality Objectives and " environmental policy"of the Company, accepted by the executive director - the general director of the Company;

Quality objectives of the Division;

documented procedures of the quality management system (hereinafter referred to as "QMS") and environmental management(hereinafter SEM);

Guidelines for Environmental Management;

fundamentals of environmental legislation;

the current Regulations on bonus payments to the Company's employees;

Regulations on payment and labor rationing;

the approved accounting policy of the Company;

Regulations on the Occupational Safety and Health Management System in the Company (AONSh-1);

Code of corporate culture;

Standard of Corporate Relations of the Managing Company Tatneft-Neftekhim LLC and enterprises controlled by it in the field of finance (hereinafter referred to as the standard of corporate relations in the field of finance).

2.1. Ensuring effective planning of the activities of all structural divisions and the Company as a whole based on the optimal use of resources in order to make a profit.

2.2. Organization of work on planning, budgeting, operational accounting and analysis of the main technical, economic and financial indicators of the Company's activities for the current and prospective periods.

2.3. Implementation and systematic improvement of work on economic planning, budgeting, forecasting future production volumes, planning costs necessary for the implementation of profitable activities of the enterprise. Strengthening financial discipline and encouraging more effective work structural divisions in the interests of the enterprise as a whole.

2.4. Identification and use of production reserves, prospects for the development of the Company and the consequences of current management decisions.

2.5. Ensuring effective management of the Company in the field of finance.

2.6. Development financial strategy Society to ensure financial sustainability.

2.7. Formation of the financial structure of the Company.

2.8. Optimization of the Company's financial flows for all types of activities. Ensuring effective management in the field of formation and execution of the budget for the movement of the Company's means of payment in order to rationally use all types of resources in the process of manufacturing products and selling services.

2.9. Determination of sources of financing for the production and economic activities of the Company.

2.10. Organization of relationships with budgets of all levels and non-budgetary funds, ensuring the timeliness of tax payments.

2.11. Control of compliance with the norms of working capital and accounts payable.

2.12. Control over compliance with executive financial discipline in the Company.

3. Structure

3.1. The structure and staffing of the Department are approved by the director of the Management Company of Tatneft-Neftekhim LLC in agreement with the executive director - the general director of the Company, taking into account the volume of work performed and the specifics of production.

3.2. The Department includes: cost planning bureau, financial planning bureau, commodity production planning bureau.

3.3. The distribution of duties between the employees of the Department is carried out by the head of the Department in accordance with the job descriptions and these Regulations.

4. Functions

4.1. Implementation of work on economic planning in the Company, aimed at organizing rational economic activity, identifying and using production reserves in order to achieve the greatest economic efficiency.

4.2. Organization of work on the development and compilation of forecasts for the social and economic development of the Company for all types of activities based on the economical and efficient use of material, labor and financial resources.

4.3. Organization of the development of annual, quarterly, monthly plans for the production of products and services for the main and auxiliary shops, monitoring the progress of the plans brought to fruition.

4.4. Ensuring the timely formation and completion of annual, quarterly targets for the main indicators of production and economic activity by structural subdivisions of the Company.

4.5. Development and communication to the structural subdivisions of the Company of economically justified spending limits, standards and key indicators, implementation of operational control over the fulfillment of limits by cost items.

4.6. Organization of control over the fulfillment of established tasks for production activities and economic indicators for plants, workshops and production facilities of the Company, together with the central accounting department, production and other departments, preparing proposals for taking the necessary measures to ensure their implementation.

4.7. Systematic monitoring of observance by the Company's divisions of planned discipline, progress in fulfilling plan targets, ensuring the organization of statistical accounting of production and technical and economic indicators of the Company's work, preparation of periodic reports on time and in the forms established by the State Statistics Committee of Russia.

4.8. Development together with workshops and services of estimates of workshop, general production, general factory and general business expenses in the context of cost items and bringing to each unit, systematic monitoring of compliance (together with accounting) with the implementation of estimates.

4.9. Development of the main indicators of plans for the cost of finished products:

cost of finished products per unit of all types of products manufactured by the Company. As a calculation unit, the cost of finished products per 1000 pieces of products is accepted;

consolidated cost estimates (by elements) for the production of finished products;

planned cost for the production of finished products for the entire range of products.

4.10. Determination and implementation of systematic control of the final financial result (profit or loss).

4.11. Planning and operational analysis of commercial expenses, other income and expenses, expenses from the Company's profit.

4.12. Implementation of control over the correctness of the calculations of the economic efficiency of the introduction of new equipment, rationalization proposals made by the relevant services and workshops of the Company.

4.13. Calculation and assessment of tax payments in accordance with the regulatory documents of the Russian Federation, the Republic of Tatarstan.

4.14. Implementation of the preparation of planning and budget documentation in accordance with the Regulations on the relationship between enterprises of the petrochemical complex.

4.15 Development of a draft budget of income and expenses by the responsibility control center, implementation of the development of budgets for factories, and control of budget execution, analysis of the implementation of the budget of income and expenses.

4.16. Preparation of materials for bonuses to the Company's employees in accordance with the Regulations on bonuses in force in the Company.

4.17. Participation in the preparation and submission of the necessary materials related to the activities of the Department, for meetings of the Board of Directors of the Company, for the meeting of shareholders, for collective agreement conferences, at the request of the authorities state power.

4.18. Participation in the development of proposals for prospective economic development Society.

4.19. Implementation of planning and analysis of sales proceeds and cost of providing services to third parties.

4.20. Evaluation and analysis of the financial and economic activities of the structural divisions of the Company, preparation of information and participation in the balance commissions to sum up the results of the economic activities of the divisions of the Company and the enterprise as a whole. Participation in factory meetings to sum up the results of the factories, preparing information for the management of the factories, making proposals aimed at improving the activities of factories and workshops in order to achieve the established technical and economic indicators.

4.21. Participation in the development of measures to improve the use production capacity, fixed and working capital to improve production efficiency.

4.22. Development of provisions, methods and other regulatory documents on economic issues, participation in developments supervised by other departments.

4.23. Ensuring the preparation of current calculations in accordance with the operational tasks of the head of the FEP, the management of the Company.

4.24. Preparation of methodological and review documents on issues within the competence of the Department, as well as providing clarifications on the decisions developed by the Department.

4.25. Providing, within the limits of competence, requested by departments, services, specialists, managers of the Company, information and necessary information.

4.26. Preparation of proposals and approval of the financial structure of the Company.

4.27. Timely planning of budgets for the movement of the Company's means of payment for the planned period (year, quarter, month), control and analysis of their execution.

4.28. Preparation of reports for the period (month, quarter, year) on the execution of budgets for the movement of means of payment.

4.29. Coordination of the activities of services, structural divisions of the Company in the field of budgeting and monitoring their execution.

4.30. Calculation of planned payments to budgets of all levels and extra-budgetary funds, organization of relationships with budgets of all levels and extra-budgetary funds;

4.31. Formation of the payment calendar and control of its execution;

4.32. Operative accounting of receipts of means of payment and their daily distribution;

4.33. Improving the system of planning and execution of the budget of the Company's means of payment.

4.34. Methodological guidance and participation in the development of working capital standards and measures to accelerate their turnover.

4.35. Formation of the calculation of the consolidated standard of working capital and implementation control.

4.36. Monitoring compliance with the standards of working capital and the state of unused inventory items by service.

4.37. Ensuring the regulation and control of the state of accounts payable and receivable.

4.38. Implementation of the signing of concluded contracts.

4.39. Participation in the implementation and maintenance automated system planning and accounting.

4.40. Participation in the formulation and implementation software product ITRP: Process Manufacturing, as well as Contract Management Systems and Payment Means Management Systems based on the Intalev: Corporate Management software product.

4.41. Ensuring the execution of resolutions, decrees and other governing documents of public authorities and management in the field of finance and credit.

4.42. Ensuring the improvement of the methods and techniques of financial work, the use of new financial instruments and schemes; automation of accounting and reporting processes.

4.43. Compliance with the rules and instructions for labor protection, safety, fire safety, industrial sanitation.

4.44. Participation in the work to ensure the functioning of the QMS, EMS, in part related to the activities of the Department:

4.45. Ensuring the protection of information constituting a trade secret.

4.46. Organization of work on the involvement of personnel in the implementation of the program for the implementation of the production program "Lean production".

Organizational structure- a set of ways in which the labor process is first divided into separate work tasks, and then coordination of actions to solve problems is achieved.

In essence, the organizational structure determines the distribution of responsibilities and authorities within the organization. As a rule, it is displayed in the form of an organigram - a graphical diagram, the elements of which are hierarchically ordered organizational units (divisions, job positions) (Appendix A).

The organizational structure of the enterprise is shown in Figure 2.1.

HEAD OF FINANCIAL DEPARTMENT


	LEADING

	ECONOMIST FOR FINANCIAL WORK 1 CATEGORY
	ECONOMIST FOR FINANCIAL WORK 2 CATEGORIES
	ECONOMIST FOR FINANCIAL WORK
	ECONOMIST FOR FINANCIAL WORK
	ECONOMIST FOR FINANCIAL WORK (WITH THE WORK OF A SECURITIES SPECIALIST)
	SENIOR CASHIER - COLLECTOR

Figure 2.1 - Organizational structure of the enterprise

The finance department has the following tasks and functions:

— Control over the use of funds in accordance with the approved estimates, received loans, over compliance with the requirements of the law when making payments.

— Development of the Company's credit policy.

— Management of accounts payable and receivable.

— Ensuring the timeliness of tax payments, settlements with creditors and debtors, with suppliers.

— Implementation of the issue and accounting of the movement of shares, preparation and conduct of subsequent issues.

— Carrying out various kinds of operations with securities.

— Control over compliance with legal norms when using a non-monetary form of termination of obligations.

— Control over settlements with the use of securities.

— Control over the reflection in agreements (contracts) of the terms of settlements

between the Seller and the Buyer.

— In accordance with the main tasks, the financial department is entrusted with the following functions:

— Management of the movement of the Company's financial resources and regulation of financial relations arising between business entities in order to use all types of resources in the most efficient way.

— Development of the financial strategy of the Company and the basis for its sustainability.

— Drafting of long-term and current financial plans.

— Preparation of materials for drawing up business plans of the Company.

— Development of forecast balances and cash budgets.

– Participation in the preparation of draft plans:

- sales of products (works, services);

— capital investments;

— scientific research and development.

— Participation in planning the cost and profitability of production.

— Work on finding own funds and attracting borrowed funds

Table 2.1 - Relationship with other departments

Subdivision name	Name of information
receives from this department	transfers to this unit
Planning and Economic Department	— mid-term and long-term plans for the production activities of the Company; — wholesale and retail prices for the Company's products, tariffs for works, services, cost estimates; - results economic analysis all types of activities of the Company; — measures to improve production efficiency, increase the level of profitability of production;	— financial and credit plans; — state of settlements; - operational information on the receipt of funds (in national currency and in foreign currency); - on accounts payable and receivable; — methodical and instructive materials on the Company's financial activities;
Marketing department	— information about all contracts concluded with the Buyers of the Company's products on the internal and foreign markets(contract number, date of conclusion, postal and bank details, terms of payment and delivery, and other information necessary for making payments and monitoring payment); — information (monthly and annual) on expected foreign exchange earnings and earnings in national currency; - operational information on changes in prices for products shipped under export contracts, and other changes; - information on the quantity of products shipped to the domestic market and non-sold funds; — draft contracts and agreements for the supply, sale of finished products; — forecasts and plans for the sale of products; - data on the state of stocks of finished products; - plans and schedules for the shipment of finished products; - data on the balance of products in warehouses;	— information about unpaid invoices by buyers; — information on the receipt of funds in the context of financing; - information about the balances of funds in the accounts of buyers; — information about letters of credit and guarantees issued by buyers; - notifications about buyers who violated (refused) the obligation to transfer funds for the goods shipped to them;
Logistics Department	— draft long-term and current plans for the material and technical support of the Company's production activities; — reporting data on the movement of material resources,
Legal Department	— decisions on claims and lawsuits submitted to the Company; — generalized results of consideration of claims, court and arbitration cases; — clarification of the current legislation and the procedure for its application; — provision of legal assistance in claim work; — coordinated materials on the status of receivables and payables; – analysis of changes and additions to financial, tax, civil legislation	- materials for filing claims, lawsuits in courts; — conclusions on claims, lawsuits brought against the Company; - documents on the transfer of funds for payment of the state duty, on account of the satisfaction of claims, lawsuits brought against the enterprise; — applications for clarification of the current legislation;
Department: Chief Power Engineer, Chief Mechanic, Equipment Completion, Production	- information on the need for funds for timely settlement with suppliers; — copies of agreements, contracts concluded with suppliers; - information on the balance of raw materials and finished products as necessary ( Production Department);	- information about the settlements made with suppliers; — methodical and instructive materials on the Company's financial activities;
Administrative department	– office equipment, forms of documents and office supplies necessary for the work of the financial department; - control cards for execution	- applications for necessary inventory, stationery; — documents put under execution control
Accounting	— accounting information on the activities of the Company; - balance sheet and operational summary reports on income and expenses; — plans for conducting inventories of fixed assets, goods and materials, cash; — documents for payment of salaries, settlements with the budget; — information about debtors and creditors as of the 1st day of the month following the reporting one;	- statements of cash flow on the accounts of the enterprise; — information on securities; - information about the offsets; - information about the balances of funds in the accounts of consumers; - statements on loans, information on loans;
Labor protection department	— agreed Regulations and job descriptions — information material about accidents	draft regulations and job descriptions

12345678910Next ⇒

Unified qualification directory of positions of managers, specialists and other employees (CEN), 2017
Qualification directory of positions of managers, specialists and other employees
Sections "General industry qualification characteristics of positions of employees employed at enterprises, institutions and organizations" and "Qualification characteristics of positions of employees employed in research institutions, design, technological, design and survey organizations", approved by Decree of the Ministry of Labor of the Russian Federation of 08.21.1998 N 37
(version dated 05/15/2013)

Head of Financial Department

Job responsibilities. Organizes the management of the movement of financial resources of the enterprise and the regulation of financial relations arising between business entities in the market, in order to most effectively use all types of resources in the process of production and sale of products (works, services) and maximize profits. Ensures the development of the financial strategy of the enterprise and its financial stability. Manages the development of draft long-term and current financial plans, forecast balances and cash budgets.

Organizational structure, tasks and functions of the financial department

Ensures that the approved financial indicators are communicated to the departments of the enterprise. Participates in the preparation of draft plans for the sale of products (works, services), capital investments, research and development, planning the cost of production and profitability of production, leads the work on calculating profits and income tax. Determines the sources of financing for the production and economic activities of the enterprise, including budget financing, short-term and long-term lending, issuance and purchase of securities, leasing financing, raising debt and using own funds, conducts research and analysis of financial markets, assesses the possible financial risk in relation to each source of funds and develops proposals for its reduction. Carries out the investment policy and asset management of the enterprise, determines their optimal structure, prepares proposals for the replacement, liquidation of assets, monitors the portfolio of securities, analyzes and evaluates the effectiveness of financial investments. Organizes the development of working capital standards and measures to accelerate their turnover. Ensures timely receipt of income, execution of financial settlement and banking operations on time, payment of invoices of suppliers and contractors, repayment of loans, payment of interest, wages to workers and employees, transfer of taxes and fees to the federal, regional and local budgets, to state non-budgetary social funds, payments to banking institutions. Analyzes the financial and economic activities of the enterprise, participates in the development of proposals aimed at ensuring solvency, preventing the formation and liquidation of unused inventory items, increasing the profitability of production, increasing profits, reducing production and sales costs, strengthening financial discipline. It monitors the implementation of the financial plan and budget, product sales plan, profit plan and other financial indicators, the termination of production of products that do not have a market, the correct spending of funds and the targeted use of own and borrowed working capital. Provides accounting for the movement of funds and reporting on the results of financial activities in accordance with the standards of financial accounting and reporting, the reliability of financial information, controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users. Manages department employees.

Must know: legislative and regulatory legal acts regulating production and economic and financial and economic activities; regulatory and methodological materials relating to the financial activities of the enterprise; prospects for the development of the enterprise; the state and prospects for the development of financial markets and sales markets for products (works, services); basics of production technology; organization of financial work at the enterprise; the procedure for drawing up financial plans, forecast balances and cash budgets, plans for the sale of products (works, services), profit plans; a system of financial methods and levers that ensure the management of financial flows; the procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issuing and acquiring securities, calculating payments to the state budget and state extra-budgetary social funds; the procedure for allocating financial resources, determining the effectiveness of financial investments; normalization of working capital; procedure and forms of financial settlements; tax law; financial accounting and reporting standards; economics, organization of production, labor and management; Accounting; computer facilities, telecommunications and communications; fundamentals of labor legislation; labor protection rules and regulations.

Qualification requirements. Higher professional (economic or engineering-economic) education and work experience in the specialty in the field of organizing financial activities for at least 5 years.

Post comments

The above qualification characteristics of the position "Head of Finance" are intended to address issues related to regulation labor relations and ensuring an effective personnel management system in various organizations. Based on these characteristics, a job description for the head of the financial department is developed, containing the rights and responsibilities of the employee, as well as a specific list of his job responsibilities, taking into account the characteristics of the organization and management of the enterprise (institution).

When compiling job descriptions for managers and specialists, it is necessary to take into account the general provisions for this edition of the handbook and the introduction with general provisions to the first issue of the job directory.

We draw your attention to the fact that the same and similar job titles may appear in different editions of the CSA. You can find similar titles through the job directory (in alphabetical order).

Job Descriptions

Job description of the head of the financial department

Open in WORD format

I. General provisions

1. The head of the financial department belongs to the category of managers.

2. A person who has a higher professional (economic or engineering-economic) education and at least 5 years of work experience in the field of organizing financial activities is appointed to the position of the head of the financial department.

3. Appointment to the position of head of the financial department and dismissal from

4. The head of the financial department must know:

4.1. Legislative and regulations regulating production and economic activities.

4.2. Regulatory and methodological materials relating to the financial activities of the enterprise.

4.3. Prospects for the development of the enterprise.

Status and prospects for the development of financial markets and sales markets for products (works, services).

4.5. Fundamentals of production technology.

4.6. Organization of financial work at the enterprise.

4.7. The procedure for drawing up financial plans, forecast balances and budgets of cash, plans for the sale of products (works, services), profit plans.

4.8. The system of financial methods and levers that ensure the management of financial flows.

4.9. The procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issuing and acquiring securities, accruing payments to the state budget and state extra-budgetary social funds.

4.10. The procedure for the distribution of financial resources, determining the effectiveness of financial investments.

4.11. Rationing of working capital.

4.12. Procedure and forms of financial settlements.

4.13. Tax law.

4.14. Financial Accounting and Reporting Standards.

4.15. Economics, organization of production, labor and management.

4.16. Accounting.

4.17. Means of computer technology, telecommunications and communications.

4.18. Fundamentals of labor legislation.

4.19. Advanced domestic and foreign experience in improving the financial activities of the enterprise.

4.20. Rules and norms of labor protection.

5.1. Regulations on the financial department of the enterprise.

5.2. This job description.

7. The head of the financial department manages the employees of the department.

8. During the absence of the head of the financial department (business trip, vacation, illness, etc.), his duties are performed by a deputy (in the absence of such, a person appointed in the prescribed manner), who acquires the appropriate rights and is responsible for the proper execution of the duties assigned to him responsibilities.

II. Job Responsibilities

Head of Financial Department:

1. Organizes the management of the movement of financial resources of the enterprise and the regulation of financial relations that arise between economic entities in the market, in order to most effectively use all types of resources in the process of production and sale of products (works, services) and maximize profits.

2. Ensures the development of the financial strategy of the enterprise and its financial stability.

3. Leads the development of draft long-term and current financial plans, forecast balance sheets and cash budgets.

4. Ensures that the approved financial indicators are communicated to the departments of the enterprise.

5. Participates in the preparation of draft plans for the sale of products (works, services), capital investments, research and development, planning the cost of production and profitability of production, leads the work on calculating profits and income tax.

6. Determines the sources of financing for the production and economic activities of the enterprise, including budget financing, short-term and long-term lending, issuance and purchase of securities, leasing financing, raising debt and using own funds, conducts research and analysis of financial markets, assesses possible financial risk in relation to to each source of funds and develops proposals for its reduction.

7. Carries out the investment policy and asset management of the enterprise, determines their optimal structure, prepares proposals for the replacement, liquidation of assets, monitors the portfolio of securities.

8. Conducts analysis and evaluation of the effectiveness of financial investments.

9. Organizes the development of working capital standards and measures to accelerate their turnover.

10. Provides:

10.1. Timely receipt of income, registration of financial settlement and banking operations in a timely manner.

10.2. Payment of invoices of suppliers and contractors.

10.3. Repayment of loans.

10.4. Payment of interest, wages to workers and employees.

10.5. Transfer of taxes and fees to the federal, regional and local budgets, to state extra-budgetary social funds, payments to banking institutions.

11. Analyzes the financial and economic activities of the enterprise.

12. Participates in the development of proposals aimed at ensuring solvency, preventing the formation and liquidation of unused inventory items, increasing the profitability of production, increasing profits, reducing production and sales costs, strengthening financial discipline.

13. Monitors:

13.1. Implementation of the financial plan and budget, product sales plan, profit plan and other financial indicators.

13.2. Termination of production of products that do not have a market.

13.3. Proper spending of money.

13.4. Targeted use of own and borrowed working capital.

14. Provides accounting for the movement of funds and reporting on the results of financial activities in accordance with the standards of financial accounting and reporting, the reliability of financial information.

15. Controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users.

16. Participates in holding conferences-seminars (studies) with employees of the main accounting department and the financial department of the enterprise.

17. Participates in the development of proposals for the social protection of employees of the enterprise.

18. Ensures the protection of information resources containing their own information of limited access and received from other organizations.

III. Rights

1. Act on behalf of the department, represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial matters.

2. Install job responsibilities for his subordinates.

3. Submit proposals to improve the financial and economic activities of the enterprise for consideration by the management.

4. Submit for consideration by the director of the enterprise:

4.1. Representations on the appointment, transfer and dismissal of employees of the financial department.

4.2. Offers:

- on the encouragement of distinguished employees;

— attraction to material and disciplinary responsibility violators of production and labor discipline.

6. Participate in the preparation of draft orders, instructions, instructions, as well as estimates, contracts and other documents related to the activities of the financial department.

7. Interact with the heads of all structural divisions on the financial and economic activities of the enterprise.

8. Give instructions to the heads of structural divisions of the enterprise on issues of proper organization and conduct of financial work.

9. Sign financial documents under the authority of the director of the organization.

10. Approval of all documents related to the financial and economic activities of the enterprise (plans, reports, etc.).

The role and functions of the financier in the enterprise

Independently conduct correspondence with structural subdivisions of the enterprise, as well as other organizations on issues within the competence of the department and not requiring the decision of the director of the enterprise.

12. Make proposals to the director of the enterprise on bringing to material and disciplinary responsibility officials according to the results of the checks.

IV. A responsibility

1. The head of the financial department is responsible for:

1.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.

1.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

1.3. For causing material damage— within the limits determined by the current labor and civil legislation of the Russian Federation.

2.1. Untimely and poor-quality execution of documents on behalf of the director of the enterprise, improper record keeping in accordance with applicable rules and instructions, as well as the use of information by employees of the department for non-official purposes.

In the very general view financial management can be defined as a specific area management activities associated with the purposeful organization of the enterprise's cash flows, the formation of capital, cash income and funds necessary to achieve the strategic goals of the enterprise's development. The object of control are financial relations, financial resources and their sources.

Functions financial management can be properly organized as follows:

planning - strategic and ongoing financial planning; drawing up various estimates and budgets for any events; participation in determining pricing policy, sales forecasting, formation of the terms of agreements (contracts); assessment of possible changes in the structure (mergers or divisions);
organization - the creation of financial management bodies, financial services, the establishment of a relationship between the divisions of the latter, the definition of their tasks and functions;
regulation of financial flows - management of cash, a portfolio of securities, borrowed funds, etc.;
asset protection - risk management; choosing the optimal way to reduce them;
accounting, control and analysis - establishment of accounting policies: processing and presentation of accounting information in the form of financial statements; analysis and interpretation of results; comparison of reporting data with plans and standards; internal audit.

The main tasks of financial management companies can be considered:

ensuring a balance in the movement of material and cash flows;
achieving financial stability and financial independence;
providing sources of financing - searching for internal and external short- and long-term sources, the optimal combination of the latter, minimizing financial costs and increasing the return on equity;
efficient use of financial resources to achieve the strategic and tactical goals of the enterprise.

Income from a competently and efficiently run business most often exceeds expenses, but the main problem of financing any enterprise lies in practice, in the delay in obtaining income relative to expenses. The latter must be produced now, and the revenues for which they are made will only come in the future, often very distant.

JustEconomic

In addition, the company may simply not have enough of its own income. This is observed, for example, with an expanding business, and in order to finance the ongoing growth, it is necessary to continuously attract and service borrowed funds. So, the first task is the need to plan the need for capital to achieve the goals, determine the sources of its receipt and direction of use. The second task is the implementation of short-term financial solutions, i.e. managing the company's liquidity through planning and cash flow management, which ensures timely current payments to creditors and suppliers, which is the main condition for long-term business success. Another task is the analysis of forecasted reporting, which will allow to calculate liquidity, financial leverage, the amount of own working capital, and, based on this, evaluate financial condition in the future from different perspectives.

The solution of a set of tasks leads to the need for financial planning and the formation of a budgeting system at the enterprise. The latter includes budgeting of income and expenses, as well as cash flow (cash budget) in the form of a detailed schedule of cash payments to creditors and collection of receipts in time based on exact dates.

In a market economy, there is a shift in emphasis from purely production to financial planning. In an effort to maximize profits, any enterprise, regardless of its size, is faced with the need to plan and regulate their income and expenses. It is clear why: in order to maintain, and even more so, the development of any business, funds are constantly required to finance capital expenditures, wages, materials, goods and other direct and overhead costs.

JOB INSTRUCTIONS FOR THE HEAD OF THE FINANCIAL DEPARTMENT

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the Head of the Financial Department.

1.2. The head of the financial department is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the enterprise.

1.3. The head of the financial department reports directly to ____________________________.

1.4. A person who has a higher professional (economic or engineering-economic) education and at least 5 years of professional experience in the field of organizing financial activities is appointed to the position of the Head of the Financial Department.

1.5. The head of the financial department should know:

— legislative and regulatory legal acts regulating production and economic and financial and economic activities; regulatory and methodological materials relating to the financial activities of the enterprise; prospects for the development of the enterprise; the state and prospects for the development of financial markets and sales markets for products (works, services); basics of production technology; organization of financial work at the enterprise; the procedure for drawing up financial plans, forecast balances and cash budgets, plans for the sale of products (works, services), profit plans; a system of financial methods and levers that ensure the management of financial flows; the procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issuing and acquiring securities, calculating payments to the state budget and state extra-budgetary social funds; the procedure for allocating financial resources, determining the effectiveness of financial investments; normalization of working capital; procedure and forms of financial settlements; tax law; financial accounting and reporting standards; economics, organization of production, labor and management; Accounting; computer facilities, telecommunications and communications; fundamentals of labor legislation; labor protection rules and regulations.

1.6. During the period of temporary absence of the Head of the Financial Department, his duties are assigned to ___________________________.

2. FUNCTIONAL RESPONSIBILITIES

Note. The functional responsibilities of the Head of the Financial Department are determined on the basis and to the extent qualification characteristic according to the position of the Head of the Financial Department and can be supplemented, clarified when preparing the job description, based on specific circumstances.

Head of Financial Department:

2.2. Ensures the development of the financial strategy of the enterprise and its financial stability.

2.3. Manages the development of draft long-term and current financial plans, forecast balances and cash budgets.

2.4. Ensures that the approved financial indicators are communicated to the departments of the enterprise.

2.6. Determines the sources of financing for the production and economic activities of the enterprise, including budget financing, short-term and long-term lending, issuance and purchase of securities, leasing financing, raising debt and using own funds, conducts research and analysis of financial markets, assesses the possible financial risk in relation to each source of funds and develops proposals for its reduction.

2.8. Organizes the development of working capital standards and measures to accelerate their turnover.

2.9. Ensures timely receipt of income, execution of financial settlement and banking operations on time, payment of invoices of suppliers and contractors, repayment of loans, payment of interest, wages to workers and employees, transfer of taxes and fees to the federal, regional and local budgets, to state non-budgetary social funds, payments to banking institutions.

2.11. It monitors the implementation of the financial plan and budget, product sales plan, profit plan and other financial indicators, the termination of production of products that do not have a market, the correct spending of funds and the targeted use of own and borrowed working capital.

2.12. Provides accounting for the movement of funds and reporting on the results of financial activities in accordance with the standards of financial accounting and reporting, the reliability of financial information, controls the correctness of the preparation and execution of reporting documentation, the timeliness of its provision to external and internal users.

2.13. Manages department employees.

3. RIGHTS

The head of the financial department has the right to:

3.1. Give assignments to subordinate employees, tasks on a range of issues included in his functional duties.

3.2. Monitor the implementation of planned targets and work, the timely execution of individual orders and tasks.

3.3. Request and receive necessary materials and documents relating to the activities of the Head of the Finance Department.

3.4. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that are within the competence of the Head of the Financial Department.

3.5. Represent the interests of the enterprise in third-party organizations on issues related to the production activities of the enterprise.

4. RESPONSIBILITY

The head of the finance department is responsible for:

4.1. Results and efficiency of production activities of the department.

4.2. Failure to ensure the fulfillment of their functional duties, as well as the work of the department on issues of its production activities.

4.3. Inaccurate information about the status of the department's work plans.

4.4. Failure to comply with orders, instructions and instructions of the director of the enterprise.

4.5. Failure to take measures to suppress the identified violations of safety regulations, fire safety and other rules that pose a threat to the activities of the enterprise, its employees.

4.6. Failure to ensure compliance with labor and performance discipline by personnel subordinate to the Head of the Financial Department.

5. WORKING CONDITIONS

5.1. The mode of operation of the Head of the Financial Department is determined in accordance with the Internal Labor Regulations established at the enterprise.

5.2. In connection with the production need, the Head of the Financial Department may go on business trips (including local ones).

5.1. Functions of the financial, planning and financial departments and accounting of the enterprise; Financial department

To solve operational issues related to the provision of production activities, the Head of the Financial Department may be provided with official vehicles.

6. SCOPE AND IMPACT OF DECISIONS

6.1. The exclusive area of activity of the Head of the Finance Department is to ensure the planning and organization of the production activities of the Finance Department.

6.2. To ensure his activities, the head of the financial department is given the right to sign organizational and administrative documents on issues that are part of his functional duties.

Other instructions in the section:
— Job description of a translator-dactylologist;
- Job description of a typist (typist-PC operator);
- Job description of the scientific secretary.

2. The financial service of the enterprise, its structure and relationship with others

divisions of the enterprise

Financial service – an independent structural unit that performs certain functions in the enterprise management system (Fig. 2.4). Typically, this unit is the finance department. Its structure and number depends on the organizational and legal form of the enterprise, the nature of financial activities, production volume, the number of employees in the enterprise.

Rice. 2.4. The purpose and objectives of the financial service

The financial service performs numerous functions. The main ones are financial planning, the financial analysis, financial control and financial management. The functions of the financial service are built in full accordance with the content of financial work in enterprises (Fig. 2.5).

Rice. 2.5. Approximate structure of the financial service

The financial service is part of a single business management mechanism, and therefore it is closely related to other services of the enterprise, and therefore it is closely related to other services of the enterprise.

So, as a result of close contacts with the accounting department, the financial service is presented with production plans, lists of creditors and debtors, documents on the payment of salaries to employees, the amounts of money in his accounts, and the amounts of forthcoming expenses. In turn, the financial service, processing this information, analyzing it, gives a qualified assessment of the solvency of the enterprise, the liquidity of its assets, creditworthiness, draws up a payment calendar, prepares analytical reports on other parameters of the financial condition of the enterprise and acquaints the accounting department with financial plans and analytical reports on their implementation. , which in its daily activities is guided by this information.

From the marketing department, the financial service receives plans for the sale of products and uses it in income planning and operational financial plans. For a successful marketing company the financial service substantiates selling prices, approves a system of concessions in the price of the contract, analyzes sales and marketing costs, implements comparative assessment competitiveness of the company's products, optimizes its profitability, thus creating conditions for the conclusion big deals(Fig. 2.6).

The financial service has the right to demand from all services of the enterprise the actions necessary for the qualitative organization of financial actions and financial flows. In its competence are also such important characteristics of the enterprise as its image, business reputation.

Rice. 2.6. The relationship of the financial service of the organization with other departments

Like any management system, financial management consists of two subsystems: the object of management and the subject of management.

Rice. 2.7. Financial management system in an organization

The object of management in financial management is the cash flow of an economic entity, which is a flow of cash receipts and payments. Each direction of expenditure of funds must correspond to certain sources: at the enterprise, the sources include equity and liabilities that are invested in production and take the form of assets. In general, the constant process of cash flow is shown in Fig. 2.7.

The process of cash flow management largely consists in forecasting for the long term cash flow and assessing its impact on the financial condition of the enterprise.

The subject of management is the financial service, which develops and implements the strategy and tactics of financial management in order to increase the liquidity and solvency of the enterprise through the receipt and effective use of profits.

The specific structure of the financial service largely depends on the organizational and legal form of the enterprise, its size, the range of financial relations, the volume of financial flows, the type of activity and tasks set by the company's management. Therefore, the financial service can be represented by various formations (Fig. 2.8).

Rice. 2.8. Types of financial services depending on the size of the enterprise

The financial department of an enterprise usually consists of several bureaus responsible for certain areas of financial work: planning bureau, banking operations bureau, bureau cash transactions, clearing office. Special groups are created within each bureau. The functions of each group are determined as a result of detailing the functions of the bureau.

The financial management of the enterprise combines the financial department, the planning and economic department, the accounting department, the marketing department and other services of the enterprise.

These services report to the Vice President for Finance (Fig. 2.9).

Rice. 2.9. Organizational structure of organization management

The concentration in the hands of one directorate of the main enterprise management services significantly increases the possibility of regulatory influence on financial relations and financial flows. In this case, the financial service not only successfully captures the quantitative parameters of the enterprise, but also, thanks to direct participation in the development of the financial strategy and tactics of the enterprise, largely determines their quality.

When determining the content of the work of the financial directorate (financial manager), it is important to note that it either represents a part of the work of the top management of the enterprise’s administrative apparatus, or is associated with the provision of analytical information to it, with which it is possible to make decisions in the field of finance.

The Directorate as a whole and each of its divisions operate on the basis of the Regulations on the Financial Directorate, approved by the management of the enterprise. It clearly reflects the general aspects of the organization and structure of the financial service, defines specific tasks and functions, relationships with other divisions and services of the economic entity; rights and responsibilities of the management. The tasks facing the financial directorate and its divisions cover all areas of the enterprise.

Financial managers play an important role in managing the financial activities of an enterprise.

In his work, the financial manager is based on the current legislation in the tax, currency, financial and credit areas, proceeds from an assessment of the economic situation in the country and the world financial markets. Two functional managers are subordinate to him - the controller and the treasurer. There are no clear distinctions in the work of the controller and the treasurer, they official duties in different companies differ depending on the policy pursued by them, and personal qualities (Fig. 2.10).

Rice. 2.10. Functions of the controller and treasurer in the financial activities of the organization

The functions of the controller are primarily internal in nature. They consist in maintaining accounting records, tracking document flow and controlling financial results past and current business activities. The controller is, in fact, the chief accountant of the company and the management entrusts him with the preparation of financial reports, tax returns, and the annual report.

The activities of the treasurer are aimed at solving global issues to ensure the financial stability of the company. The treasurer manages the enterprise's capital entrusted to him, that is, he forms its optimal structure, evaluates capital costs, manages cash flow, attracts long-term and short-term loans, and organizes settlements with buyers.

The treasurer concentrates his efforts on maintaining the liquidity of the enterprise, receiving cash from obligations and increasing funds to achieve the company's goal. While the controller emphasizes profitability, the treasurer emphasizes cash flow by managing the company's receivables and payments. By constantly dealing with these issues, the treasurer can see the signs of bankruptcy in time and warn him.

The financial manager is usually recruited as employee under a contract that strictly defines his functional duties, the procedure and amount of remuneration. In addition to the salary, the financial manager, who belongs to the highest management apparatus, can receive remuneration in the form of a percentage of net profit based on the results of the enterprise's activities. Its size is determined supreme body management of an economic entity: a meeting of shareholders, a meeting of founders, the board of an enterprise. In some countries (USA, Japan), chief financial managers own a stake in the company.

The purpose of financial work is to organize the circulation of capital with financial resources and distribute them in an optimal way over different stages of the circulation.

The listed tasks have specific implementation mechanisms, their own rules and techniques, far from the rules and techniques. accounting. Although financial work is regulated by state-level regulations, the financial manager is more free in making management decisions.

Therefore, the following provisions are included in the responsibilities of the financial department:

ѕ drawing up tactical and operational plans for financing;

ѕ calculation and adjustment of the norms of working capital for individual items, elements, types of reserves and costs in general for the organization;

- identification of sources of financing, determination of volumes and sources of investments, formation of reserve funds and financial reserves of the enterprise;

ѕ consideration of prices for products manufactured by the organization, control over the use of funds, funds and reserves, the formation of financial and economic calculations, participation in the preparation of draft contracts, justification of forms of payment.

The financial department in its activities is closely connected with the economic, supply and marketing, technical and production services of the enterprise and, together with other departments, provides:

¾ with the marketing service and the sales department - drawing up planning documentation for the supply of finished products, developing prices, payment terms;

ѕ with the supply service, - development of prices and delivery schedules, determination optimal size order and stocks, control over stocks of inventory items;

* with department capital construction- development of title lists of construction sites and facilities, plans for financing capital investments by the production services of the enterprise - participation in the development of norms, standards and limits for the consumption of production resources, control over the remains of work in progress;

* with design and technological services - participation in the preparation of plans for research and development work, organization of financing;

ѕ with accounting - checking the correctness of the preparation of estimated and financial estimates, these audits and inventories.

Organization of financial work

Formation of financial work in an organization - in market conditions, the formation of correct work includes the goal of timely fulfilling obligations to budgets, own employees at the enterprise, other business entities, the credit system, as well as effective financial management - management.

The organization of financial work at an enterprise involves optimizing the management of cash flows that arise in the course of financial and economic activities, maximizing profits and improving the welfare of the owners of the enterprise.

Financial work at the enterprise, as a rule, is allocated to an independent service, its size is determined by the scale of activity and industry specifics. For example, at large enterprises, holdings create financial directorates or financial institutions as independent structural units. The Head of Finance reports directly to to CEO(director) of the organization and together with him is responsible for the financial condition commercial organization. Usually financial director large enterprise has several functional financial works under its control, that is, structures (links): cash flow management, financial planning, raising borrowed funds and issuing securities, investing, risk management and insurance.

The organization of financial work in a medium-sized enterprise is concentrated in the financial department or is entrusted to a specialist in the field of financial management - a financial manager who is part of the functional economic unit. Financial work can also be performed by financial sectors as part of the planning and financial, financial and marketing, financial and accounting or other divisions of the enterprise. Functional Structures management of financial work in small enterprises, as a rule, are not created. Due to the insignificant volume of organization of financial work at the enterprise, the obligations for its execution are usually assigned to the owner of the enterprise, its director or accountant.

Regardless of the scale of activity, the peculiarities of financial management at the enterprise, such work includes three areas: financial planning, operational work and control and analytical work. In its course, the following main tasks are solved:

* providing the necessary financial resources to replenish production and social development;

ѕ solution of problems to increase profits and increase profitability;

ѕ ensuring the fulfillment of one's own obligations to the budgets, employees of the enterprise (in terms of wages), suppliers, banks, etc.;

* determination of ways of efficient use of property, fixed assets and working capital;

ѕ managing investment activities and achieving maximum financial performance;

ѕ organization of control over financial decisions, rational use financial resources, safety of working capital.

The organization of financial management at the enterprise helps the company survive in the conditions competition, ensure sustainable financial position, maximizing the "price" of the enterprise, profits, minimizing costs, profitability, growth in production and sales. The enterprise has the right to increase its own income through its core activities and be active in the stock market (securities market), take part in the activities of other enterprises and organizations, develop related areas of activity, use other financial work of the enterprise, where there is no contradiction to the law, all this is necessary in order to increase the overall financial result.