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17.03.2022

Civilization comes to domestic business without much haste. This is especially noticeable in the examples of the organizational structure of small enterprises. If large businesses usually use schemes that have been worked out for decades and the positive experience of a similar business in another country, then small and medium-sized enterprises are still reinventing the wheel. So, in the absence of a vacancy for a human resources specialist, personnel work can be entrusted to an accountant in one company, a secretary in another, and a legal adviser in a third. Whoever copes better (who is lucky), he works.

The situation is the same with management accounting. Each leader has his own understanding, it is not easy to find specialists now, and even more so universal ones. Therefore, most often management accounting is maintained by accounting staff, less often by a dedicated economist or assistant manager. Only large companies afford a specialized management accounting department.

I want to tell you how it should be, and warn against the most common mistakes.

Financial functionality in any company includes several large blocks:

Treasury - operational management of cash flows;
Management accounting, planning and budgeting - accounting and its methodological support, budgeting and monitoring its execution, corporate reporting;
Financial instruments - lending, placement of free funds, management of monetary assets (stocks, bonds ...), own legal entities.

Sometimes the financial area includes accounting, which is either performed by separate accounting departments in each of its own business entities, or transferred to a centralized accounting department.

Not all functions are present at every enterprise, but almost always there is functionality from each block. In a small (up to 50 people) company, all the work is usually done by the accounting department.

If a company has 50 or more employees, in addition to full-fledged accounting, it usually needs a financier (financial director, financial manager) to perform the functions of cash flow management and work with banks, as well as an economist to maintain management accounting.

With a staff of 100 or more employees, a finance department is usually created. The subordination is the most diverse: there are both chief accountants reporting to the financial director, and financiers in the accounting staff.

In large (more than 300 people) companies, a financial service is organized, which includes several specialized departments, depending on the amount of work in each area.

The figures are to a certain extent conditional, each business has its own situation. There cannot be one universal solution. But how strange it is to see such diversity!...

Obviously, the performance of the functions of the treasury and the management of financial instruments are not included in the scope of the accounting department, as well as management accounting and budgeting. This is an independent field of knowledge, other approaches to doing work, often the absence of external regulations and the need to create them.

In no way do I want to belittle the role of an accountant in a company. This is a very important job, in many cases ungrateful, nervous, requiring remarkable patience and perseverance, colossal knowledge and constant professional development are required, especially in the light of actively changing legislation with many contradictions and uncertainties. But for the chief accountant, the laws stipulate responsibility for professional errors, up to criminal ones.

All this is so. And it is not the accountant's fault that it is difficult (or impossible) to use the results of his work in the current activities of the company. I wrote about this in previous posts.

But it is precisely this circumstance that brings the financier to the first position as a person whose functions include the operational provision of business with resources and information. The solution to this conflict (an ambitious accountant who provides the rear, or an active financier, needed on the front line) leads to such bizarre structural forms and strange interaction.

I spent some time to understand what caused such an abundance of ways to build financial structures in an enterprise and such a different hierarchy of employees in them. Oddly enough, in most companies (and the larger the business, the more clearly this manifests itself), it is not people who are selected for the optimal structure, but the structure is built based on the qualifications of existing employees or the ability to staff services. I want to say that it is the lack of a sufficient number of financiers of medium and high qualifications in the labor market that sometimes determines the completely perverted financial system in some organizations.

Here I would like more details. For a couple of decades, the country's universities have produced a large number of well-trained accountants. Also during this time, many accountants gained invaluable experience, were able to try themselves in businesses of various directions and, in general, became unique specialists, ambitious and influential. The presence of a well-developed regulatory framework, i.e. detailed formalized prescriptions and rules for performing work, simplified the task. But since most top managers and owners are not too eager to gain knowledge in the field of accounting and taxation, this area has become perceived as prohibitively complex, even intimidating. A rare leader tries to exercise his managerial powers there.

For this reason, the chief accountant usually positions himself as the second person in the company (practically, the "second wife", forgive me first / main wives and male accountants). And accounting becomes a state within a state, uncontrolled, with excessive bureaucracy and its own rules of functioning. A kind of feudal allotment, jealously guarded from prying eyes and hands.

With financiers it is different. Explanatory financial education in the country and now is not easy to find. In many ways, these specialists are self-taught. And such knowledge, as you know, is the most profound and useful. The unique economic model in our country and the specifics of doing business (the notorious business practices) do not allow copying someone else's experience without significant adaptation, which also requires considerable qualifications. And in general, a financier is a specialist of a different kind. In his work there is no such narrowly defined scope of skills, there are no formalized rules for most areas of work. So the work is in a sense creative with an absolutely necessary analytical mindset. The financier must see the business "from above", structurally, in all the variety of connections. And you should know well what you want.

If you like, knowing “what to want” and distinguishes a financier from an accountant who needs to know how it should be, as prescribed. And this, oddly enough, is a key point in management accounting. After all, this type of accounting should be built for the internal needs of the business. In this issue, the requirements of the legislation in the field of accounting are relegated to the second place, and the information content, the depth of analytics, the efficiency of obtaining data, their logical interconnection, the organization of processes for performing business operations and ensuring control are put in the first place. The scope of an accountant usually does not include any of the above. Not included by law.

I am deeply convinced that it is impossible to give management accounting to an accountant. Below are the arguments:

The accountant prioritizes tasks in his own way. I wrote about this in one of my posts. Accounting work will be performed with a higher priority, despite the urgency in the implementation of operational work. For example, the consolidation of data for the past month in anticipation of the filing of tax returns will be carried out urgently, while the accounting for goods received for sale will be delayed, if not stopped at all. And this is the correct work of accounting, the right priorities.
The accountant differently understands the efficiency of providing data. In business, promptly - this is within a day, for some operations - after a few hours, and for some (banking, for example) - after a few minutes. Financial statements are usually prepared no more than once a month. And the data is reconciled with the same frequency.
The accountant is prone to excessive bureaucratization of accounting, which usually leads to a loss of efficiency. By the way, the vast majority of operations in management accounting should be reflected only according to documents, as in accounting. But in life there are situations when something needs to be done urgently, and the documents are still on the way. For example, moving from one warehouse to another. In accounting, this cannot be done, but in elastic accounting it is necessary. It happens that the accountant nullifies the powers of the heads of departments, accepting their requests only in writing and with the signature of the general director (request for detailing the reporting data, access to which the head is allowed). Often there is a refusal to prepare operational reporting at the request of an employee, motivated by the lack of an approved list of reports. And the point here is not in the strict regulations of the accounting department. As one of the best teachers in my life said, "bureaucracy is terrible when it has a monopoly on information." I note that sometimes such a monopoly closes the business from the director or owner, which is completely unacceptable.
Difficulties arise in case of discrepancies between the accounting policies of accounting and management accounting: the accountant tends to keep records as prescribed, instead of as convenient or even as it should be in terms of logic. Such an attitude can lead to an overestimation of profit, for example, when the depreciation of fixed assets is underestimated, work is not being done to remove illiquid goods or “dead” receivables from the balance sheet, unreasonable deferred expenses are accrued, etc.
From a business security point of view, an accountant should only know accounting information for those subjects in which he is officially employed or with which he has an agreement. From the same point of view, the management accounting base should be completely separated from the accounting bases.

Thus, in order to maintain management accounting, or rather, to control operational data and close the period, it is necessary to enter a separate vacancy. And this vacancy is not in the accounting department, with all due respect to work and regalia. Yes, I have not met accountants who are striving for an additional load of accounting and internal reporting.

The section of management science that provides the manager with all the necessary information for making decisions is called management accounting (MA).

Is it possible to build such a system of management accounting that it really ensures the collection, registration, storage and provision of information for the manager in a form convenient for making managerial decisions?

STAFF - AN IMPORTANT ELEMENT OF THE CU SYSTEM

“I have a dream, a manager’s dream,” the head of a large computer salon in Moscow once said. “I want to sit in front of my computer and have one big green button on the monitor. If the whole button is green, then everyone in my company it works correctly, there are no failures.If the button starts to turn red at one end, it means that some operation went wrong, and the redder the button, the more problems the company may have.I want this button to be able to trace the activities of the company through to the smallest detail, such an integrated system.

If I had a button like that, I wouldn't be doing problem solving and putting out fires all the time, but looking at the button and coming up with a strategy for the company.” Would you like to have a green button?

In the formulation of management accounting, as in any other project, there are two components.

First- this is a set of tasks: how to implement a management accounting system in a company, who will perform accounting functions, when management reports should appear.

Second- financial technologies themselves: preparation of financial and operational management reports, methods for grouping and evaluating management data, data analysis, principles for reflecting current operations in the management chart of accounts.

Those principles of construction of the CM system, which are applied now, already surpass only the tasks of accounting. We are already talking about the information management system in the company as an integral part of the management system as a whole.

Since accounting requires a combination of both financial and non-financial technologies, the project should involve people who can easily distinguish debit from credit, as well as specialists with project management experience and knowledge of information technology.

Is it possible and necessary to entrust the setting of the CU to an accountant? Practice shows that such a combination of responsibilities is not correct and in some cases can be harmful to the company.

Imagine you have a good accountant. And accounting, I must say, is one of the busiest services in the company. And yet, accounting is the only service in the company that reports primarily to the Ministry of Finance and only then to the general director. In his work, the accountant is obliged to comply with the letter of the instruction, require the correct execution of primary documents and calculate profit to the nearest penny.

When we are talking about the management accountant and, accordingly, the management accountant, we use completely different categories. The management accountant is required to have as much up-to-date information, financial estimates and forecasts as possible. The accuracy allowed is very approximate. At a meeting with the head of the management service of one of the largest Russian companies, the author was told: "We at least determine the order of numbers when we draw up a report and a cash flow forecast. Plus or minus $ 500,000 does not matter." The very thinking of an accountant and a managerial accountant-economist is absolutely different and should be different.

What happens if the manager decides to combine the accountant and the management accountant in one person? He will most likely get a "mutant". If you have a great accountant or economist, then by trying to impose thinking that is unusual for them, the director risks losing a good specialist.

Even in the largest company, the CU production team should not exceed 7 people (remember the rule of Alexander the Great or Parkinson's laws). The ideal team of management accountants will consist of at least a financier, an information technology specialist, a manager (project manager, engineering technology specialist) and, of course, a general director.

It must be said right away that a project carried out without the direct participation of the company's chief executive is doomed to failure with almost 100% probability. As consultants, we never start a project unless the first person is involved. This, as a rule, is just a waste of time and money of the client.

Why is the participation of the first person so necessary?

Firstly, when setting up the CM system, the company's management structure undergoes natural changes: employees have new functions related to the accounting process and reporting, and the flow of information within the company is being streamlined.

Secondly, the manager is the most important user of management reports, which are customized directly to the needs and preferences of a particular manager.

And finally, thirdly, as any changes in the organization, the introduction of the PM system will cause natural resistance from the employees of the organization. This needs to be understood and prepared for. Employees will oppose the implementation of any innovation in the company (this effect operates without exception in management and is called "resistance to change").

Therefore, to implement the project, strong political will and appropriate powers are needed - only the first person of the company has such a combination.

WHERE TO START THE STUDY OF YU?

The degree of regularization of accounting technologies is extremely low. It is difficult to say right away whether the management balance sheet or the operating overhead report in the company is compiled correctly, since the PM system is extremely specific in each company, especially if we take into account the high creativity of Russian managers.

Many times, coming to the enterprise, we stated a common diagnosis for companies - the "reinvention of the wheel" of management accounting. It could be a single 50-column, 3240-row "everything" report, or an income and expense report that accrues income and pays expenses. In practice, there are surprising ways of accounting: from outright mistakes due to ignorance of technology to very interesting scientific innovations that one would like to recommend to the Nobel Committee.

So, you have a tense situation with management information in your company - either a "bicycle", or "there is no management accounting, but I really want to." What should be done in such cases?

First, to note that having a system is clearly a better option than not having a system as such.

Secondly, here you can open a small professional secret: the CU system in one form or another is present in every company, although it may be called differently; the leader somehow organizes a certain environment of management information to support his decision-making.

First, it is important to fundamentally fix the current situation in management accounting in the company. This is easiest and most convenient to do in standard templates: organizational structure, financial structure, definition of the place and role of each employee in the management accounting and reporting system.

Monitoring the organizational structure is needed to understand who does what in the company. In accounting language, conduct a general inventory, but not of furniture, but of departments, personnel and functions.

You need to find out from the director how many businesses he runs: “Try, Mr. Director, to name the exact number of products, services and activities that your company earns money from. How many functions are connected with the activities of your company? Which organizational units are responsible for for the system to work?

If the organizational structure answers the question “Who does what in the company?”, then the financial structure answers the question “Who and how much earns and spends in the company?”. The financial structure determines the set of FSCs and their correlation with organizational units, determines the type of FSC (the unit brings income to the company or incurs costs). If your company already has a financial structure, do a simple test on the organization of the MA: check if the financial structure complies with the simple principle: "One DFS - at least one management report."

The basics of accounting in the West are taught in high school. With us, those who wish can (optionally) take a two-week accounting course or study at a university for 5 years. But regardless of the time and place of learning the art of accounting, the first thing with which the knowledge of accounting begins is the definition of what accounting is.

Accounting is the primary observation, the current grouping, the cost estimate and the final generalization.

To take into account anything, you first need to collect information - the primary observation. In accounting, this process is regulated by the requirements for the execution of primary documents. There are no such strict rules in management accounting.

Further, it is necessary to group the collected information either by management accounting accounts, or, if we keep records not only in value terms, by management accounting registers. For example, accounting for the organizational structure (information required for each manager) is carried out according to registers:

activities, products and services;
support functions;
management functions;
organizational (executive) links.

Management accounting registers serve for convenient classification of management information by accounting objects.

The next step is to evaluate the information. Management accounting uses a wider range of financial valuation techniques than accounting. For example, in accordance with International Financial Accounting Standards, resources can be valued at historical (actual) cost; depreciable cost; current value. Since management accounting is conducted not only in terms of value, other, non-financial, methods of evaluation are used for such indicators.

The last step in the accounting process is the final summary. The summarization stage is the process of compiling the report. For management accounting, this stage is, if not the most important, then the most noticeable. In fact, reporting is the tip of the iceberg of the MS system, which "appears" for the manager. Reliable and timely reports are important for a manager. On the one hand, they are the result of the work of the entire MS system, and on the other hand, they reflect the results of managerial decisions made by the head. Each management decision will somehow be reflected in the management balance sheet or management income statement.

So, the accounting process is uniform, no matter what is taken into account - nails in a warehouse or securities in a depository - it is necessary to collect information, group it according to homogeneous characteristics, evaluate it and draw up a report based on it.

How is the accounting process in your company? What do you consider? Who collects information, groups and evaluates it? Who makes the reports?

Consistent answers to these questions, written in the appropriate format, provide a description of the company's management accounting system.

BUSINESS IS MEASURED IN MONEY

It may seem that too much attention is paid to the organization of accounting and not enough to the technologies and methods of accounting, monetary indicators, financial, management reporting of the company, i.e. to the questions "What and who is in the CU system?" we answered in sufficient detail and seemed to have missed the question "How?".

How we keep records depends on what we take into account. Traditionally, companies pay more attention to SR in its usual sense, i.e. accounting for assets, liabilities, capital, income and expenses. This is called "financial accounting" in the West, but without publishing reports for external users.

Both international standards (IFRS) and national standards (GAAP) are a set of principles, rules and methods of accounting in such a way that a company publishes reliable financial statements at the end of the reporting year.

If you are an external investor, then it does not matter to you how accounting is kept, even if the company does not keep records at all. The main thing is that the company at the same time be able to draw up such reporting that would correctly reflect its activities. And in order to check how reliable the financial statements are, there are auditors.

In Russia, with management accounting, the situation is similar. When setting it, it is recommended to choose one of the generally recognized standards (IFRS, US GAAP, Russian accounting) and, on its basis, draw up instructions, regulations and regulations for management accounting.

In our practice, when setting up the TOS, we recommend that our clients use International Financial Reporting Standards as a basis. First, the International Standards carry the most advanced accounting and financial technologies; secondly, Russian accounting is in one way or another in the process of reforming towards compliance with international standards. In any case, it is useful for a company to familiarize itself with IFRS even in order to know what awaits us in the future.

A typical set of provisions for management accounting is as follows:

General provisions and principles of management reporting.
Fixed assets.
Stocks (commodity-material assets).
Management statement of cash flows (ODDS).
Management Income Statement/Management Income Statement (ODR).
Management balance (MB).
Operational reports.
Income and revenue.
Expenses and costs, etc.

We can say that each provision is a detailed description of the company's accounting policy for a particular accounting object, which must at least reflect:

goals and objectives of accounting for this OS object;
conditions for recognition in accounting;
moment of recognition;
assessment methods;
used accounts (if accounting in the company is maintained using a management chart of accounts);
description of the document flow for this accounting object;
disclosure of information in reporting, organizational and time regulations for accounting and reporting.

The provisions for each company are purely individual, but there are some general points, for example, for enterprises in the same industry. Large companies, as a rule, use a larger set of tools than small and medium ones. Accordingly, the provisions on management accounting for medium-sized enterprises are more complicated than for large and small ones.

And I would like to draw attention to one more important point. It is the provisions that are the link between process and financial management technologies. It is their combination that provides an integrated solution in management accounting.

For each accounting object, the regulation must reflect not only financial technologies (valuation methods, postings, primary documents, reports), but also the accounting process: who and when will keep records; organizational and time regulations.

"GREEN BUTTON" - DREAM OR REALITY

When you have successfully developed all the provisions and regulations, created the CU system on paper, the question arises: how to implement it in the company, how to make this mechanism work? If the development of an accounting model in a company takes up to three months, then the subsequent adaptation of the company to new components in the management system has a period of at least one year.

If a state decides to set new rules for its citizens, what does it do? Develops and adopts a law, approves it from such and such a date. All innovations in the company are carried out with various variations according to this principle. If a company is setting up a CU system, then it is necessary to develop a regulation, approve it and make it a law for the company. And set up a control system.

The modern science of personnel management provides enough impulses and methods to motivate employees to perform new functions and responsibilities for them, as well as methods of control.

For example, in Japanese management there is such an approach: when a qualified employee makes the same mistake three times (if it is not outright sabotage), the matter is most likely in the wrong organization of the process.

If your company's MS system contains conflicting elements, despite all efforts to implement it, the system will not work. If the mechanisms of its functioning and control are not spelled out in the state law, then the most law-abiding citizen cannot and will not comply with it. If the CU system is not aligned with the mechanisms of action and control, then you will not be able to make this system work, despite the most authorized methods of implementation.

To create regulations, familiarize employees, train them, establish as a law for the company and consistently monitor its implementation is a task that requires perseverance from the manager, but not exorbitant efforts and overstrain of all the company's management resources. At practice

The author has seen quite successful companies in which, during the implementation of the accounting project, which can last about a year, the entire operational management team, including the general director, financial director and chief accountant, practically stepped aside from their usual work, "throwing off" it on their deputies to implement the PM system.

Can a commercial company operating in an aggressive market afford it? It's too big a risk. Therefore, even though it may seem somewhat banal, it is better to set up management accounting in a company right away.

The one-time implementation of complex management decisions is almost never successful.

You can't build a complex system in a company if people can't build simple ones. The only way to build integrated solutions that has proven to be effective is to break down a complex problem into many simple ones.

Simple tasks in management can be solved by each employee. Complex tasks are within the power of geniuses. And it would be more rational to distribute many simple tasks among many employees, and to load geniuses with the development of a new product, the development of new markets and other, more interesting and promising tasks.

A job description is a document that establishes the organizational and legal position of an individual employee in the structure of an organization or in its structural unit.

The employer uses job descriptions to assess the behavior of an employee in the event of disciplinary action, including upon dismissal on the grounds provided for in paragraphs. 5 and 6 h. 1 tbsp. 81 of the Labor Code of the Russian Federation.

For the heads of structural divisions and immediate supervisors of employees, job descriptions are a management tool that allows them to solve organizational and coordinating tasks.

The employee, for his part, is interested in a clear definition of the nature of the work, the qualification requirements for the position he holds, the scope of his duties, his own powers, rights and responsibilities, and the establishment of relationships.

Thus, the job description is an organizational document and is created in order to:

fixing the types of work, specialization of the employee;
establishing qualification requirements for a particular position;
elimination of parallelism and duplication in the performance of individual operations;
establishing relationships between individual positions;
delimitation of duties and rights of employees;
establishing their measure of responsibility;
evaluation of the performance of each individual employee.

Regulatory framework for creating

When developing job descriptions, it is necessary to be guided by the Labor Code of the Russian Federation and other regulatory legal acts.

So, in article 21 of the Labor Code of the Russian Federation, the rights and obligations of an employee are listed, in Art. 22 of the Labor Code of the Russian Federation - the rights and obligations of the employer arising and implemented in the process of labor relations.

The “Must Know” section contains a list of special knowledge necessary for the employee to perform his functions (legislative acts, regulations, instructions, regulatory and methodological documents), which he must take into account and be able to use in the performance of his duties. The Qualification Requirements section lists the requirements for the level and profile of general and special training, as well as for length of service.

Expert Help

Unified Regulatory Approach

When establishing the labor functions of managers, specialists and employees, employers are guided by the industry-wide Unified Qualification Directory for the positions of managers, specialists and employees (CEN) and its industry issues. Depending on the content, they are of three types:

Qualification directory of positions of managers, specialists and other employees (industry-wide issue);
Qualification directory of positions of employees of a general industrial nature (single for all industries);

Sectoral editions of the Qualification Directory of Employees' Positions (including the characteristics of positions specific to a particular sector of the economy).

Development rules

The job description is developed for each position included in the staffing table of the organization, and is impersonal. As a rule, this document is developed, approved and put into effect in relation to a vacant position, before a suitable employee is found and an employment contract is concluded with him.

Who should develop job descriptions?

It is most rational to entrust the development of job descriptions to the heads of structural divisions, which determine the subordination, subordination, the ratio of functional responsibilities of employees of their divisions and other issues. The instruction is coordinated with employees of the personnel and legal service.

The draft job description can be agreed with interested parties, if this is provided for by the employer in the rules for the development of local regulations. It should be noted that the approval of the draft job description is not mandatory. To give the document legal force, it is not required, but to improve the content and bring it into line with the current legislation, this procedure is desirable.

The job description, after agreement with all interested officials and signed by its compiler, is approved by the head of the organization or another person endowed with the appropriate authority.

Design Requirements

The job description, as a local normative act, refers to organizational and administrative documents, that is, it is part of the Unified System of Organizational and Administrative Documents. All requirements for the Job Description are enshrined in GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation.

The text of the job description is set out in separate paragraphs, which are numbered in Arabic numerals within each section.

The structure of the text of the job description, as a rule, corresponds to the tariff and qualification requirements provided for by the CAS, and consists of the following sections:

The first section " a common part» contains provisions of a general nature:

the main labor function (task) of this position;
qualification requirements for the person occupying it;
fundamental organizational and legal documents that the employee must know and be guided by in the performance of official duties.

This section indicates: the name of the position in accordance with the staffing table, its category (specialist, technical executor), subordination of the employee, the main purpose of this position, the subject of the employee or the area of work that is assigned to this position.

The training requirements clause usually sets out the employer's requirements for the level of education and work experience required for the position.

When preparing a paragraph on the minimum required knowledge, the sections “Must know” and “Must be able” from the CAS are most often used. The Directory contains a list of regulatory documents required by an employee for professional activities. The same paragraph lists the local acts of the employer, organizational and administrative documents (orders and orders of the head, head of the structural unit, etc.), which guide the employee. This paragraph can be expanded to include, for example, safety regulations, operating instructions for technical equipment and office equipment, and business etiquette norms.

The first section can also be supplemented with the basic requirements for the professional skills of the employee necessary in the performance of job duties.

The second section is " Functions"- is central to the job description and includes the types of work assigned to this position.

The list of functions in a specific job description depends both on the general task assigned to the position and on the division of labor between employees of the structural unit. When preparing this section, it is extremely important to observe the principle of completeness and not to miss a single operation performed by the employee. Otherwise, this can later lead to serious conflict situations.

The third section is " Job Responsibilities» - establishes those permanent standards that the employee is obliged to comply with in his work activity. This section provides not only the obligation of the employee to perform a labor function, but also the right of the employer to require the employee to fulfill it, contains a list of duties. This section includes obligations stipulated by the Labor Code of the Russian Federation, federal laws, other regulatory legal acts, local regulations in force with the employer.

Note! Taking into account the specifics of the work, additional obligations may be established, for example, the obligation of the employee to undergo training (training, retraining) at the initiative of the employer

The list of job responsibilities of almost every employee includes the following:

observe the rules of internal labor regulations;
maintain the confidentiality of official information;
follow the instructions and instructions of the head of the structural unit, the head of the organization;
comply with safety regulations;
comply with the rules for the operation of organizational equipment, do not allow unauthorized persons to work on technical means, etc.

In chapter "Rights" the powers vested in the employee in connection with the performance of labor duties are fixed. In many ways, the content of this section is related to the "Functions" section.

The list of employee rights may include the following:

request information necessary for the performance of official duties;
represent the interests of the organization in relations with third parties, in court;
control the actions of certain officials;
sign or approve certain documents, etc.

The "Rights" section is closely related to the next section - " Responsibility”, which usually establishes the content and forms of employee responsibility for the results and consequences of their activities, for non-compliance with the requirements of the job description.

Chapter " Relationships (connections by position)» establishes subordination, subordination, interchangeability and other connections that arise in the performance of assigned job duties. It may indicate the relationship of the position outside the organization, permanent contacts carried out by the employee with third-party organizations, authorities.

Familiarization of the employee with the document

In accordance with the requirements h. 3 Article. 68 of the Labor Code of the Russian Federation, when hiring (before signing an employment contract), the employer is obliged to familiarize the employee against signature with the internal labor regulations, other local regulations directly related to the employee’s labor activity, including job description.

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Worker familiarization visas can be located on the last page of the document, below the signature of the compiler and approval visas. In some cases, a special journal can also be used, in which employees sign that they are familiar with all the local acts of the employer.

Storage of job descriptions

Job descriptions are local regulations of a long duration.

The most convenient option is the centralized storage of job descriptions in the personnel department, which acquaints newly hired employees with them. Meanwhile, in some organizations, these documents are stored in structural units or in the office.

In any case, job descriptions are formed in a separate file (Basic rules for the work of archives of organizations were approved by the decision of the Collegium of the Federal Archives on 06.02.02). This file has a permanent storage period (Article 35a of the List of standard management documents generated in the activities of organizations, indicating the storage periods, approved by the Federal Archives on 06.10.00). The file is submitted to the archive after the replacement of the current job descriptions with new ones.

who draws up job descriptions according to the law

Job description

Writing a job description is not regulated by regulatory legal acts. Writing a job description, designing and amending it is an independent right of the employer. In accordance with the letter of Rostrud dated October 31, 2007 N 4412-6, “a job description may be an appendix to an employment contract or be approved as an independent document.”

Requirements of the State Standard GOST R 6.

Job descriptions who composes in the organization

What is absence/presence from a legal point of view? This is the backbone, the minimum, without which this document does not exist. What should a manager say to an employee who asks to be released from work? It is important here that you yourself understand what presence is, absence from work from a legal point of view. The rights provided to a specialist to perform the functions and duties assigned to him are determined.

Job descriptions who draws up according to the law

First of all, it should be noted that labor legislation does not require the mandatory preparation of instructions for all categories of workers (employees): at present, the need for this is provided only for municipal employees (clause 1, article 12, clause 1, article 23 of the Federal Law of 02.03 .2007 N 25-FZ "On municipal service in the Russian Federation"), certain categories of civil servants (for example, for police officers (p.

Job Descriptions

is a local normative act in accordance with which the employee carries out labor activities. - the main organizational and legal document that defines the tasks, basic rights, duties and responsibilities of an employee in the exercise of his labor activity in accordance with his position.

- increasing objectivity in the certification, assignment of special titles and qualification categories to an employee, his encouragement and when imposing a disciplinary sanction on him.

Job responsibilities of nurses attached to the clinic

Question: Explain, please. We worked as head nurses in kindergartens and belonged to the GUNO (city department of preschool education). At the moment, we have been transferred to the polyclinic, and we are now called nurses of the children's polyclinic.

Previously, the menu-requirements were made by a nurse in kindergarten. And who should do it in this situation? What should our job responsibilities be?

Good afternoon! The specific person responsible for compiling the menu-requirements for the issuance of food products (f.

Instruction Job descriptions in construction

Janitor sweeps. And suddenly - not all? The truth, as usual, lies in the middle - just as the state needs both clear and correct laws and mechanisms for their implementation, the company also needs clear formalized descriptions of the duties of employees and the means to ensure these duties.

The third task of officials is to provide the employee with the possibility of self-government and self-control of their activities.

How to draw up, agree and approve a job description

The article explains what types of documents job descriptions belong to, by whom they are approved, agreed, where the signature on familiarization is recorded. It analyzes in detail what normative acts the content is based on, gives recommendations on compiling an organization's package.

The job description is a document that is included in the All-Russian classifier of management documentation OK 011-93, approved.

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at my enterprise, the question arose: who should draw up job descriptions, and who should make up workers, and are these work instructions needed at all?

DI should be made by the one who administers the termination of employment contracts due to the inconsistency of the employee with the position held, or at least understands how to do it in practice.

at my enterprise the question arose: who should draw up the instructions, and who should make up the workers, and are these workers needed at all?

Do you have exotic positions? If not, then a typical DI can be downloaded anywhere and slightly adjusted to the realities of the enterprise.

Who should develop job descriptions?

Question: Tell me, please, who directly develops at the enterprise, the head of the department or the personnel officer? And what if the employee refuses to sign for (does not agree with the terms)?

Answer: Labor legislation does not contain a requirement for mandatory preparation and approval for all positions, professions of employees available to the employer.

Help: Procedure for developing job descriptions

The job description is one of the documents of the local regulatory framework of the organization (note 1) (Article 194 of the Labor Code of the Republic of Belarus, hereinafter referred to as the Labor Code). Paragraph 2 of Article 54 of the Labor Code establishes the obligation of the employer, when hiring, to familiarize the employee against signature with the assigned work (job description). instruction is an organizational and legal document that establishes the main functions, duties, rights and responsibilities of an employee of an organization in the exercise of his activities in a certain position.

Rules and procedure for compiling a job description

Officials that regulate the labor functions of regular positions in an organization are an important regulatory act of local significance. This document is necessary for both the employer and the employee, since it establishes qualification requirements, lists the duties and rights of the person holding this position.

- a document that is an argument in labor conflicts and disputes, therefore its content and design must comply with the requirements that apply to legally significant documents.

Rules for the preparation and execution of job descriptions

The legal status of an employee in the organization is regulated by the job description. This document establishes the functions, rights, duties and responsibilities of an employee of the organization.

To draw up a job description, use the details that are mandatory for a form intended for drawing up internal documents. It must contain the name of the organization, the name of the document, the date and place of its preparation.

Compiling a job description

Thanks to the instruction, the manager can prove that the employee is not coping with his duties or has violated official secrecy. What else besides immediate responsibilities should be prescribed there? Tatyana Uskova, legal adviser, expert of the site, answers legal questions.

- Some companies simply do not have job descriptions, some have downloaded them from the Internet. What does the law say - is it necessary at all?

- The law does not establish the direct presence of a job description as a local document, excluding state institutions.

Development of job descriptions

If the requirement for a job description is specified in a legislative act, then it must be developed without fail. In all other cases, job descriptions are developed on a voluntary basis.

The job description simplifies the relationship between the employee and the employer, because it accurately indicates the scope of responsibility and duties of the employee, which significantly reduces labor disputes.

The job description specifies the qualification requirements, tasks, functions, rights and responsibilities of the employee.

Job descriptions can be developed as a separate document or as an annex to an employment contract.

How to write instructions

The legislation does not establish special requirements for the development of job descriptions. therefore, it is necessary to adhere to the general rules for the development and approval of local regulatory documents. In addition, the employer can approve its own procedure for developing job descriptions. However, the provisions of this document should not contradict the requirements of the law.

Read also: Registration and liquidation of enterprises

When developing instructions, it is necessary to take into account the structure of the organization and its divisions, the specifics of the working conditions of the employees for whom the instructions are being developed, the provisions of the organization's local acts.

Also, when developing job descriptions, the provisions of qualification handbooks and professional standards should be applied.

After agreement with everyone, the instruction is approved by the head of the organization, certified by a seal (if any). The original instructions may be kept by its developer, by the personnel department, by the secretary, or elsewhere. Copies of instructions are issued to employees against signature.

The job description is valid until it is replaced with a new one.

The structure and content of job descriptions is determined by the employer independently.

Making changes to the instructions

As a result of personnel changes, as well as the adoption of new federal and local regulations, it may be necessary to amend the instruction.

When making changes, consider the following points:

What form is the instruction in?
Do the changes lead to a change in the employee's labor functions;
Does the employee agree with the change in the provisions of the instruction (this item is especially relevant if, as a result of the changes, the employee has new job responsibilities).

If the instruction is developed and approved in the form of a separate document and the changes made do not entail a change in the labor function, but only specify some of the employee's duties, then the employer can develop and approve a new instruction without asking the employee's consent.

A copy of the new instruction is issued to the employee against signature. It is recommended that the old job description be removed and disposed of.

If the changes made entail a change in labor duties or the emergence of new job duties, then obtaining the consent of the employee is necessary. Changes in this case are made in accordance with Art. 72 of the Labor Code of the Russian Federation by agreement of the parties.

If the instruction was developed in the form of an annex to the employment contract, then the introduction of changes may be associated with a change in the mandatory terms of the contract. The employee must be notified in writing of the changes made at least 2 months in advance.

With the consent of the employee, changes are made in the manner prescribed by Art. 72 of the Labor Code of the Russian Federation. Otherwise, the employee may be subject to dismissal in accordance with Art. 74 of the Labor Code of the Russian Federation under paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation - for refusing to continue work in connection with a change in the terms of the employment contract determined by the parties. However, the employer must have grounds for changes (changes in organizational or technological working conditions). Before dismissal, the employer is obliged to offer the employee a transfer to another vacant position.

When making changes to the job description, the employer issues an order. In this case, the employer can approve either a new instruction or changes made to the old one.

If the instruction was an annex to the employment contract, then changes are made to both instructions of the document by concluding an additional agreement with the employee.

The meaning of job descriptions

Consider the reasons for the need to develop job descriptions.

Justified denial of employment

Labor legislation prohibits unreasonable refusal to conclude an employment contract.

You can justify the refusal, for example, if the business qualities and state of health of the employee do not meet the requirements for a vacant position.

Business qualities, in this case, will be understood as the ability of an employee to fulfill a labor fiction, taking into account his professional and qualification qualities (for example, the presence of a certain profession, specialty, qualification), personal qualities (for example, the level of education, work experience in this specialty, in this industry).

Thus, it is the presence of the requirements specified in the instructions that will help the employer avoid litigation.

Bringing an employee to disciplinary responsibility

In accordance with Art. 192 of the Labor Code of the Russian Federation, a disciplinary offense is a failure to perform or improper performance by an employee of the labor duties assigned to him.

If labor duties are not approved by the employer in the form of a job description, then it will be difficult to hold the employee accountable.

An employee can easily challenge such actions of the employer by going to court. Moreover, when an employee applies to the labor inspectorate, the employer may be held administratively liable for violating the requirements of labor legislation.

Dismissal of an employee who does not pass the test

The employment contract may provide for a trial period in order to verify the compliance of the employee with the assigned work (Article 70 of the Labor Code of the Russian Federation).

If the test result is unsatisfactory, the employer has the right to terminate the employment contract with the employee before the expiration of the probationary period, notifying him in writing no later than 3 days, indicating the reasons that served as the basis for recognizing this employee as not having passed the test (Article 71 of the Labor Code of the Russian Federation) .

The reason, in this case, may be non-performance or improper performance by the employee of the labor duties specified in the job description or employment contract.

Job instructions. Basic principles of their work

1. What are job descriptions? What value do they have?

The success and failure of modern organizations to a large extent depend on the human resource involved in the work. The productivity of the staff affects the overall profit of the company. However, to constantly monitor the performance of employees of their duties is a difficult task. Special documents can simplify it, including: rules governing the internal regulations, regulations on the structural departments of the organization, staffing, and also - job descriptions.

Such instructions make it possible to delimit the field of activity of each employee and assign certain labor duties to him. The presence of a document outlining the main tasks and powers of the organization's personnel is mandatory, in accordance with the current legislation of the Russian Federation.

According to the definition of the Modern Economic Dictionary, the job description indicates the range of assignments and duties, as well as the work that needs to be performed by a given employee holding a specific position in an enterprise.

From this definition it follows that the main attention is paid to determining the range of labor obligations imposed on a particular employee. It is important that we are talking more about the description of the functions of this position, and not about the description of the labor obligations of a particular employee.
Main functions: structuring production, as well as regulating the activities of employees.

2. Purposes (what are the purposes of approving such instructions)

Any management system needs clear instructions and rules that every employee must follow. The purpose of compiling a job description is to show the subordinate the range of required tasks and motivate him to perform certain job duties.

They serve several purposes. First of all, they encourage a certain employee to act, indicate the criteria for evaluating his work, give the necessary directions to improve the employee's skill level. In addition, the participation of an employee in the discussion of his job description allows him to influence the conditions and organization of his work.

Also, the job description provides an opportunity to analyze and evaluate the results of the employee's work, contains additional information about the level of preparation of candidates for a vacant position. It can also be used as a source of reliable information to improve the structure of the organization, to increase labor productivity.

3. Who draws up job descriptions? What should be included in them?

They are developed by each leader for his subordinates, and signed by the managers of structural departments. Sometimes the instructions are compiled by a specialist whose job is to develop such documents. All official documents are personally approved by the first head of the organization. Meanwhile, the head of the personnel department is responsible for filling the organization with the necessary documents.

Important qualities of an understandable normative document are clarity and brevity. Because an ambiguous document cannot be obeyed. Obviously, they should not be too long - they are difficult to read, and there is a great risk of misunderstanding the content of what is written.

In the process of writing job descriptions, the functions and tasks of the subordinate are formulated. At the same time, it is necessary to adhere to the correspondence of job descriptions and the actual duties of the employee. The provisions of such documents should define the specific areas of responsibility of the subordinate, and not be just formal obligations. All provisions are equally equal in terms of importance.

General definitions, ambiguity, obscurity and superficial judgments should be avoided when drafting job descriptions. It is necessary to clearly identify all the main tasks, describe in detail the methods of performing work, mention all the important procedures and instructions that the employee must adhere to. It is better to use simple rather than complex sentences.

Job descriptions at the enterprise are developed by the head of the department, and the basis of such documents (structure, content) is laid by the personnel department of the company. What are the features of the design of the job description? What is its validity period? Let's consider these and other questions in detail.

What is worth knowing?

Job description - a legal act that describes the obligations, responsibilities, requirements, rules of action and other issues related to the professional activities of an employee of the enterprise. Such a document is an invariable part of the employment agreement. The employee must strictly comply with the instructions.

The document is issued in 3 copies, which are stored:

In the HR department.
The employee for whom the instruction is drawn up.
The head of the department to which the employee is subordinate.

When developing, the norms of the qualification and tariff guide, the requirements of the company's charter, as well as the Regulations on the division are taken into account. When specifying the characteristics of an employee, the type and level of complexity of the work performed are taken into account.

As noted at the beginning of the article, the issue of developing a job description in a company lies with the head of the unit. It is the boss who must draw up a document for the repaired within 3 days from the date of execution of the employment contract. After development, the instruction is submitted for approval to a superior person, the head of the personnel department, as well as a legal adviser. After passing all the procedures, the approved document is transferred to the employee for study.

Document composition

The instructions should contain the following sections:

General provisions - the name of the company, subordination, qualification requirements, a list of regulations that an employee must follow in fulfilling his obligations.
Goals and responsibilities. This section reflects organizational obligations and functional tasks.
Rights and powers. When designing this section, it is important to clearly describe what responsibility the management and subordinates bear when summing up the results of the enterprise. It is important to indicate the possibility of making decisions, the right to sign documents, and so on.
Subordination, leadership. Here you need to specify who is the immediate supervisor. If an employee must submit any reports based on the results of activities, this point must also be reflected in the instructions.
Interaction with other services. Here are considered actions that an employee can carry out independently in the field of interaction with other services without warning the management.
Responsibility. The most important section, which deals with the responsibility of the employee in case of default. A group of different offenses can also be listed here.

How long is the document valid?

One of the key points is the validity of the job description at the enterprise. Legislatively, this period is not stipulated and not limited. In practice, the validity period ends when the manager decides that the document needs to be revised.

In turn, the frequency and timing of revision are established by the regulation on the development of such instructions. Some enterprises prescribe the terms when such work should be performed. This may be once a year or once every three years. In practice, this approach is rarely used. Most often, the order for the development of instructions indicates the circumstances when a revision should be made. The reason may be a change in the name of the company, working conditions, staffing or other features of the enterprise.