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

The situation is the same with management accounting. Each manager has his own understanding; it is now difficult to find specialists, and even more so universal ones. Therefore, most often management accounting is carried out by accounting employees, less often by a specially dedicated economist or assistant manager. Only large companies afford a specialized department management accounting.

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 cash flow management;
• Management accounting, planning and budget – accounting and its methodological support, budget formation and control of its execution, corporate reporting;
• Financial instruments – lending, placement of available funds, management monetary assets(stocks, bonds...), own legal entities.

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

Not all functions are present in every enterprise, but there is almost always functionality from each block. In a small (up to 50 people) company, all work is usually carried out 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 cash flow management functions and work with banks, as well as an economist to maintain management accounting.

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

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

The numbers are to a certain extent arbitrary; each business has its own situation. There cannot be one universal solution. But how strange it is to observe such diversity!...

It is obvious that the performance of treasury functions and the management of financial instruments is not within the scope of accounting, as well as management accounting and budgeting. This is an independent area of ​​knowledge, different approaches to doing work, often the absence of external regulations and the need to create them.

I in no way want to diminish the role of an accountant in a company. This is a very important job, in many cases thankless, nervous, requiring remarkable patience and endurance, requires enormous knowledge and constant professional development, especially in the light of actively changing legislation with many contradictions and uncertainties. But for the chief accountant, the laws stipulate liability for professional errors, including criminal ones.

All this is true. And it is not the accountant’s fault that the results of his work are difficult (or impossible) to use 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 forefront as a person whose functionality includes promptly providing the business with resources and information. The solution to this conflict (an ambitious accountant providing the rear, or an active financier needed at the forefront) leads to such bizarre structural forms and strange interactions.

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 what bigger business, the more clearly this manifests itself) not people 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 precisely the lack of a sufficient number of mid-level and mid-level financiers in the labor market highly qualified determines the sometimes completely perverted financial system in some organizations.

I would like more details here. Over the course of a couple of decades, the country's universities have graduated a large number of well-trained accountants. Also, during this time, many accountants acquired invaluable experience, were able to try themselves in businesses of various directions and, in general, became unique specialists, ambitious and influential. Availability of sufficiently developed regulatory framework, i.e. detailed formalized instructions and rules for performing work simplified the task. But because Most top managers and owners are not too eager to gain knowledge in the field of accounting and taxation; this area has begun to be perceived as prohibitively complex, even frightening. Rarely does a manager try to exercise his managerial powers there.

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

It's different with financiers. Explanatory financial education Even now it’s not easy to find in the country. In many ways, these specialists are self-taught. And such knowledge, as we know, is the deepest and most useful. The unique economic model in our country and the specifics of doing business (notorious business customs) 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 area of ​​application 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. A financier must see the business “from above,” structurally, in all its diversity of connections. And he should know well what to want.

If you like, knowledge of “what to want” is what 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 matter, the requirements of legislation in the field of accounting are relegated to second place, and the first place is given to information content, depth of analytics, efficiency of obtaining data, their logical relationship, organization of processes for carrying out business operations and ensuring control. The scope of work of an accountant generally does not include any of the above. By law it is not included.

I am deeply convinced that management accounting cannot be left to an accountant. Below are the arguments:

• The accountant prioritizes tasks in his own way. I wrote about this in one of the posts. Accounting work will be done with higher priority despite the urgency of completion operational work. For example, the compilation of data for the past month in anticipation of filing tax reports will be carried out urgently, while the recording of goods received for sale will be carried out late, if not stopped at all. And this is the correct work of accounting, the correct priorities.
• An accountant understands the efficiency of data provision differently. In business, quickly - this is within 24 hours, for some operations - in a few hours, and for some (banking, for example) - in a few minutes. Accounting statements are usually prepared no more than once a month. And the data is verified at the same frequency.
• An 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 there are situations in life when something needs to be done urgently, but the documents are still on the way. For example, moving from one warehouse to another. This cannot be done in accounting, but in accounting it is necessary. It happens that an accountant reduces the powers of department heads to zero, accepting their requests only in in writing and with signature general director(request for detailed reporting data to which the boss is allowed access). Often there is a refusal to draw up 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 scary when it has a monopoly on information.” Let me 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: Accountant tends to keep records as prescribed rather than as convenient or even as logically should. This attitude can lead to an overestimation of profits, for example, when depreciation of fixed assets is underestimated, work is not carried out to remove inventory items 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 entities 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, to maintain management accounting, or more precisely, to control operational data and close the period, it is necessary to enter a separate vacancy. And this vacancy is not in accounting, with all due respect to work and regalia. Yes, I have never met accountants who strive for additional workload with accounting and internal reporting.

A branch of management science that provides the head of all necessary information for decision making is called management accounting (MA).

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

PERSONNEL IS AN IMPORTANT ELEMENT OF THE MANAGEMENT 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 my monitor. If the whole button is green, then everyone in my company works correctly, there are no glitches. If the button on one edge starts to turn red, then this means that some operation went wrong, and the redder the button, the bigger the problems that can arise in the company. I want this button to be able to trace the company's activities end-to-end, down to the smallest detail. This is an integrated system.

If I had such a button, I wouldn't spend all my time solving problems and putting out fires, but would look at the button and come up with a strategy for the company." Do you want to have a green button?

In setting up 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 of grouping and evaluating management data, data analysis, principles of reflecting current operations in the management chart of accounts.

The principles of constructing a management system that are used now already surpass only accounting tasks. 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 experience in project management and knowledge of information technology.

Is it possible and necessary to entrust setting up the operating conditions to an accountant? Practice shows that this combination of responsibilities is not correct and in some cases can cause harm to the company.

Imagine you have a good accountant. And accounting, I must say, is one of the busiest departments in the company. And yet, accounting is the only service in the company that reports first of all to the Ministry of Finance and only then to the general director. In his work, an accountant is obliged to follow the letter of the instructions, require the correct execution of primary documents and calculate profits to the nearest penny.

When we talk about a management accountant and, accordingly, a management accountant, we use completely different categories. The management accountant is required to have the most up-to-date information, financial estimates and forecasts possible. Accuracy is very approximate. At a meeting with the head of management service of one of the largest Russian companies the author was told: “We should at least determine the order of numbers when we compile a report and forecast about the movement Money. Plus or minus 500 thousand dollars does not matter." The very thinking of an accountant and a management accountant-economist is completely different and should be different.

What happens if the manager decides to combine an accountant and a management accountant into 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 control team should not exceed 7 people (remember Alexander the Great’s rule or Parkinson’s laws). An ideal management accounting team will consist of at least a financier, a specialist in information technology, manager (project manager, specialist in engineering technologies) and, of course, general director.

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

Why is the participation of the first person so necessary?

Firstly, when setting up a management system, the company’s management structure undergoes natural changes: employees acquire new functions related to the accounting process and reporting, and the flow of information within the company is 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, like carrying out any changes in an organization, the introduction of a management system will cause natural resistance from the organization’s employees. This needs to be understood and you need to prepare for it. Employees will oppose any innovations in the company (this effect operates in management without exception 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 this combination.

WHERE TO START SETTING UP?

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

Many times, when visiting a company, we found a common diagnosis for companies - “reinventing the wheel” of management accounting. This could be a single 50-column, 3,240-line report that “has it all,” or an income and expense report that records income on an accrual basis and expenses on a payment basis. In practice, there are amazing accounting methods: from outright errors due to ignorance of technology to very interesting scientific innovations that I would like to recommend to the Nobel Committee.

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

First, note that the presence of a system is clearly the best option than the absence of a system as such.

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

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

Monitoring the organizational structure is needed to understand who is doing 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 from which your company makes money. How many functions are associated 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 in the company earns and spends?”. The financial structure determines the set of digital financial functions and their correlation with organizational units, determines the type of digital financial institutions (the division brings income to the company or incurs expenses). If your company already has a financial structure, do a simple test of the management organization: check whether the financial structure complies with the simple principle: “One financial reporting system - at least one management report.”

The basics of accounting in the West are taught in high school. With us, those who wish can (optional) 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 the knowledge of accounting begins with is the definition of what accounting is.

Accounting is primary observation, current grouping, valuation and final generalization.

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

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

• areas of activity, 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 techniques financial assessment than in 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 carried out not only in monetary terms, other, non-financial, evaluation methods are used for such indicators.

The last step in the accounting process is the final summary. The summary phase is the process of writing a 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 management system, which “appears” for the manager. Reliable and timely reports are important for a manager. They, on the one hand, are the result of the work of the entire management system, and on the other hand, they reflect the results of management decisions made by the manager. Every management decision will one way or another be reflected in the management balance sheet or management profit and loss report.

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 does the accounting process work in your company? What do you take into account? Who collects information, groups it and evaluates it? Who writes the reports?

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

BUSINESS IS MEASURED BY MONEY

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

How we keep records depends directly on what we count. Traditionally, companies pay more attention to management 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) represent a set of principles, rules and methods for maintaining 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 accounting at all. The main thing is that the company is able to draw up reports that correctly reflect its activities. And in order to check how reliable the financial statements are, there are auditors.

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

In our practice, when establishing management terms, we recommend that our clients use International Financial Reporting Standards as a basis. Firstly, International Standards bring the most advanced accounting and financial technologies; secondly, Russian accounting is one way or another in the process of reforming towards compliance 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.
• Inventories (inventories).
• Management statement of cash flows (MCF).
• Management income statement/management income statement (IOR).
• Management balance (MB).
• Operational reports.
• Income and revenue.
• Costs and expenses, etc.

It can be said that each position represents detailed description the company’s accounting policy for a specific accounting object, which must at least reflect:

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

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

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

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

"GREEN BUTTON" - DREAM OR REALITY

When you have successfully developed all the provisions and regulations, created a management 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 takes 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 control system, then it is necessary to develop regulations, approve them and make them law for the company. And install a control system.

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

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 due to improper organization of the process.

If your company's management system contains contradictory elements, despite all efforts to implement it, the system will not work. If the state law does not spell out the mechanisms for its functioning and control, then the most law-abiding citizen cannot and will not comply with it. If the management system is not verified regarding the mechanisms of action and control, then you will not be able to make this system work, despite the most authorized implementation methods.

Creating regulations, familiarizing employees, training them, establishing them as a law for the company and consistently monitoring its implementation is a task that requires persistence from the manager, but not exorbitant efforts and overexertion of all the company’s management resources. In practice

tika, the author has seen fairly successful companies in which, during the implementation of an accounting project, which can last about a year, the entire operational management team, including the general director, financial director and chief accountant, practically stood back from regular work, “outsourcing” it to his deputies in order to implement the management system.

Can a commercial company operating in an aggressive market afford this? It's too much of a risk. Therefore, even if it seems somewhat trivial, it is better to do management accounting in a company correctly right away.

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

It is impossible to build a complex system in a company if people do not know how to make simple ones. Exists the only way building integrated solutions, which has proven its effectiveness, is breaking a complex problem into many simple ones.

Every employee can solve simple management problems. Complex tasks are within the power of geniuses. And it would be more rational to distribute many simple tasks among many employees, and load geniuses with developing a new product, developing new markets and other, more interesting and promising tasks.

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

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

For heads of structural units 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 occupies, the circle job responsibilities, own powers, rights and responsibilities, establishing relationships.

Thus, the job description is an organizational document and is created for the purposes of:

• fixing types of work, employee specialization;
• establishing qualification requirements for a particular position;
• eliminating parallelism and duplication in the execution of individual operations;
• establishing relationships between individual positions;
• delimitation of responsibilities and rights of employees;
• establishing their level of responsibility;
• assessment of the performance of each individual employee.

Regulatory basis for the creation

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

Thus, Article 21 of the Labor Code of the Russian Federation lists the rights and obligations of an employee; 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 an employee to perform his functions (legislative acts, regulations, instructions, normative and methodological documents), which he must take into account and be able to use in the performance of official 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 of Positions of Managers, Specialists and Employees (USC) and its industry-specific releases. Depending on the content, they are of three types:

• Qualification reference book for positions of managers, specialists and other employees (industry-wide release);
• Qualification reference book for general industrial employee positions (uniform for all industries);

• Industry editions of the Qualification Directory of Employee Positions (including characteristics of positions specific to a particular sector of the economy).

Development Rules

A job description is developed for each position included in the organization’s staffing table and is impersonal in nature. As a rule, this document is developed, approved and put into effect in relation to a vacant position, before searching for a suitable employee and concluding an employment contract with him.

Who should develop job descriptions?

It is most rational to entrust the development of job descriptions to the heads of structural divisions who determine the subordination, subordination, ratio functional responsibilities employees of their departments and other issues. The instructions are agreed upon with personnel and legal services employees.

Project job description may be agreed upon 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 approval of the draft job description is not mandatory. It is not required to give the document legal force, but to improve the content and bring it into compliance with the norms of current legislation, this procedure is desirable.

Job description after agreement with all interested parties officials and its signing by the compiler is approved by the head of the organization or other person vested with appropriate authority.

Registration requirements

The job description as a local normative act refers to organizational and administrative documents, i.e., it is part of the Unified System of Organizational and Administrative Documentation. 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 job description text, as a rule, corresponds to the tariff and qualification requirements provided for by the CEN, and consists of the following sections:

First section " a common part» contains general provisions:

• the main labor function (task) of this position;
• qualification requirements to 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 performer), the employee’s subordination, the main purpose of this position, the subject of the employee’s responsibility or the area of ​​work that is assigned to this position.

The clause formulating the requirements for professional training usually establishes the employer’s requirements for the level of education and experience practical work necessary to occupy this position.

When preparing a minimum clause necessary knowledge The sections “Must know” and “Must be able” from the EKS are most often used. The Handbook contains a list of regulatory documents required for an employee to professional activity. The same paragraph lists the employer’s local acts, organizational and administrative documents (orders and instructions of the manager, head of a structural unit, etc.) that guide the employee. This paragraph can be expanded to include, for example, safety rules, operating instructions for technical equipment and office equipment, and standards of office etiquette.

The first section can also be supplemented with basic requirements for the employee’s professional skills necessary to perform job duties.

Second section - " 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 miss a single operation performed by the employee. Otherwise, this may subsequently 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 activities. This section provides not only for the employee’s obligation to perform a labor function, but also for the employer’s right to demand that the employee perform it and contains a list of responsibilities. This section includes responsibilities provided for by the Labor Code of the Russian Federation, federal laws, other regulatory legal acts, and local regulations in force for the employer.

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

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

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

In chapter "Rights" the powers vested in the employee in connection with the performance of job duties are established. 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 to perform job duties;
• represent the interests of the organization in relations with third parties in court;
• control the actions of certain officials;
• sign or agree on certain documents, etc.

The “Rights” section is closely related to the next section - “ Responsibility", where the content and forms of employee responsibility for the results and consequences of his activities, for failure to comply with the requirements of the job description are usually established.

Chapter " Relationships (connections by position)» establishes subordination, subordination, interchangeability and other connections that arise during the performance of assigned job responsibilities. It may indicate the position’s connections outside the organization, constant contacts made by the employee with third-party organizations and government authorities.

Familiarization of the employee with the document

In accordance with the requirements of Part 3 of Art. 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 work activity, including the job description.

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Employee familiarization visas can be located on the last sheet of the document, below the originator’s signature and approval visas. In some cases, a special journal may be used, in which employees sign that they are familiar with all local regulations of the employer.

Storing job descriptions

Job descriptions are local regulations of long validity.

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

In any case, job descriptions are formed into a separate file (Basic rules for the work of archives of organizations were approved by the decision of the Board of Rosarkhiv on 02/06/02). This file has a permanent storage period (Article 35a of the List of standard management documents generated in the activities of organizations, indicating storage periods, approved by Rosarkhiv on 10/06/00). The file is submitted to the archive after replacing the existing 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 making changes to it is the employer’s independent right. In accordance with the letter of Rostrud dated October 31, 2007 N 4412-6, “a job description can be an appendix to an employment contract or approved as an independent document.”

Requirements State standard GOST R 6.

Who draws up job descriptions in the organization?

What is absence/presence from a legal point of view? This is the backbone, the minimum without which this document cannot 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 and absence from work is from a legal point of view. The rights granted to a specialist to perform the functions and responsibilities assigned to him are determined.

Who draws up job descriptions according to the law?

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

Job Descriptions

is a local regulatory 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 when carrying out work activities in accordance with his position.

— increasing objectivity during certification, awarding special titles and qualification categories employee, his encouragement and when imposing a disciplinary sanction on him.

Job responsibilities of nurses assigned to the clinic

Question: Please explain. We worked as head nurses in kindergartens and belonged to the GUNO (city department preschool education). IN this moment we were transferred to the clinic, and we are now called nurses at the children's clinic.

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

Good afternoon The specific person responsible for drawing up the menu requirements for issuing food products (f.

Instructions Job descriptions in construction

The janitor is sweeping. What if it’s not all? The truth, as usual, lies in the middle - just as the state needs clear, correct laws and mechanisms for their implementation, the company equally requires clear, formalized descriptions of the responsibilities of employees and the means to ensure these responsibilities.

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

How to draw up, agree on and approve a job description

The article explains what types of documents job descriptions are, by whom they are approved, approved, and where the signature on familiarization is recorded. It examines in detail what regulations the content is based on, and provides recommendations on how to compile an organization’s package.

A job description is a document that is included in All-Russian classifier 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 draw up workers, and are these work instructions needed at all?

The DI should be drawn up by someone who administers the termination of employment contracts due to the employee’s inadequacy for the position held, or at least understands how to do this in practice.

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

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

Who should develop job descriptions?

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

Answer: Labor legislation does not contain requirements for the mandatory preparation and approval of all positions and professions of workers 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 Labor Code RB, hereinafter referred to as TK). Clause 2 of Article 54 of the Labor Code establishes the obligation of the employer, when hiring, to acquaint the employee with signature with the assigned work (job description). An instruction is an organizational and legal document that establishes the main functions, duties, rights and responsibilities of an employee of an organization when carrying out activities in a certain position.

Rules and procedure for drawing up job descriptions

Officials regulating labor functions staff positions organizations are an important regulatory act of local importance. This document is necessary for both the employer and the employee, since it establishes qualification requirements and lists the responsibilities 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 for legally significant documents.

Rules for the preparation and execution of job descriptions

The legal status of an employee in an 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 the 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.

We draw up a job description

Thanks to the instructions, the manager can prove that the employee is not coping with his duties or has violated official secrets. What else, besides immediate responsibilities, should be listed there? Website expert Tatyana Uskova, legal consultant, answers legal questions.

“Some companies simply don’t have job descriptions; some have them downloaded from the Internet. What does the law say - is it necessary at all?

— The law does not directly establish the existence of a job description as a local document, excluding government agencies.

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 employee’s responsibilities and duties, 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 the employment contract.

How to write instructions correctly

Not established by law special requirements to 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 must not contradict legal requirements.

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

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

After agreement with everyone, the instructions are approved by the head of the organization and certified by a seal (if any). The original instructions can be kept by its developer, in the personnel department, by the secretary or in another place. Copies of instructions are issued to employees upon signature.

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

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

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 make changes to the instructions.

The following points should be considered when making changes:

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

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

A copy of the new instructions is issued to the employee against signature. It is recommended to remove and dispose of the old job description.

If the changes made entail a change in job responsibilities or the emergence of new job responsibilities, then obtaining the employee’s consent 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 instructions were developed in the form of an annex to the employment contract, then changes may be associated with a change mandatory conditions agreement. The employee must be notified in writing of changes made at least 2 months in advance.

With the consent of the employee, changes are made in the manner established by Art. 72 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 clause 7, part 1, art. 77 of the Labor Code of the Russian Federation - for refusal to continue work due to 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 in the document by concluding an additional agreement with the employee.

The meaning of job descriptions

Let's consider the reasons for the need to develop job descriptions.

Justified refusal to hire

Labor legislation prohibits unreasonable refusal to conclude an employment contract.

The refusal can be justified, for example, by the non-compliance of the employee’s business qualities and health with the requirements for the vacant position.

Under business qualities, in this case, the employee’s ability to perform a labor fiction will be understood, taking into account his existing professional qualifications (for example, the presence of a certain profession, specialty, qualification), personal qualities (for example, level of education, work experience in a given specialty, in a given industry) .

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

Bringing disciplinary action to an employee

In accordance with Art. 192 Labor Code of the Russian Federation disciplinary offense is the failure or improper performance by an employee of his assigned job duties.

If job responsibilities are not approved by the employer in the form of a job description, then holding the employee accountable will be difficult.

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

Dismissal of an employee who fails the test

The employment contract may provide for a trial period in order to verify the employee’s compliance 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 until the expiration probationary period terminate the employment contract with the employee by notifying him in writing no later than 3 days in advance, indicating the reasons that served as the basis for recognition of this employee failed the test (Article 71 of the Labor Code of the Russian Federation).

The reason, in this case, may be the employee’s failure to perform or improper performance of the job duties specified in the job description or employment contract.

Job descriptions. Basic principles of their work

1. What are job descriptions? What is their significance?

The success and failure of modern organizations depend to a large extent on the human resources involved in the work. Staff productivity affects the overall profit of the company. However, constantly monitoring employees’ performance of their job duties is a difficult task. It can be simplified by special documents, including: rules regulating 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 job responsibilities 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, a job description indicates the range of assignments and responsibilities, as well as the work that needs to be performed by a given employee holding a specific position in the enterprise.

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

2. Goals (what goals are pursued by the approval of such instructions)

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

They serve multiple purposes. First of all, they encourage a certain employee to take action, indicate the criteria for evaluating his work, and give the necessary directions to improve the employee’s skill level. In addition, the employee’s participation 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 an employee’s work activity, and contains Additional information about the level of training of candidates for a vacant position. It can also be used as a source of reliable information to improve the structure of the organization and increase labor productivity.

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

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

Important qualities of understandable normative document– 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 high 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. In this case, it is necessary to adhere to the correspondence of job descriptions and the actual responsibilities of the employee. The provisions of such documents should define specific areas of responsibility of the subordinate, and not be just formal obligations. All provisions are equally equal in importance.

Should be avoided general definitions, ambiguity, ambiguity and superficiality of judgment when drawing up job descriptions. It is necessary to clearly highlight all the main tasks, describe in detail the methods of performing work, and 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 for such documents (structure, content) is laid by the company's personnel service. What are the features of job description design? What is its validity period? Let's consider these and other questions in detail.

What's worth knowing?

A job description is a legal act that describes the obligations, responsibilities, requirements, rules of action and other issues relating to the professional activities of an employee of an enterprise. Such a document is an immutable part of the employment agreement. The employee must strictly follow the instructions.

The document is drawn up in 3 copies, which are stored:

• In the HR department.
• The employee for whom the instructions were drawn up.
• The head of the department under whose subordination the employee is.

When developing, the standards of the qualification and tariff directory, 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 is 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 department. It is the boss who must draw up a document for those repaired within 3 days from the date of execution of the employment contract. After development, the instructions are submitted for approval to a superior person, the head of the human resources department, as well as a legal consultant. After completing all procedures, the approved document is handed over to the employee for review.

Composition of the document

The instructions should contain the following sections:

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

How long is the document valid?

One of the key points is the validity period of the job description at the enterprise. This period is not specified or limited by law. In practice, the validity period ends when the manager decides on the need to revise the document.

In turn, the frequency and timing of revision are established by the regulations on the development of such instructions. Some companies specify deadlines for when such work must be completed. This could 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 review must be made. The reason may be a change in the name of the company, working conditions, staffing table or other features of the enterprise.