Usage
The Galaktika enterprise management system is designed for enterprises. The Galaktika enterprise management system is designed for enterprises Best Office is focused on

The Galaktika enterprise management system is designed for enterprises. The Galaktika enterprise management system is designed for enterprises Best Office is focused on

Russian business software developer, founded in 1990 in Moscow by a team of like-minded people who set themselves the goal of creating and implementing information and management technologies that contribute to building an effective, highly profitable and competitive business at customer enterprises.
The founders of the company previously worked in research institutes and the space industry in the field of software development for launching and landing spacecraft.

The company began its activities in 1990 under the trademark "Intellect service". By 2002, two large and independent directions had been formed: the first was the continuation of our own development of business software and the second was the implementation of programs from other developers.
In 2004, the direction of in-house software development under the trademark "BEST" spun off into an independent legal entity with the same name, BEST Company LLC. Here are just some of the company's development milestones:

1990: Separate software products were released to the small business market: Bank, Cashier, Warehouse, Salary and Mutual settlements.

1991 The first comprehensive system for automation of small enterprises was developed "Fastcalk"("Accountant").

1992 software package released "BAMBY"- accounting, small business economics, which has received enormous user recognition.

1993 The first version of the integrated information system was released "BEST", the name of which is an abbreviation of the company’s activities at that time: "Accounting, Economics, Warehouse, Trade."

From 1993 to the present, BEST Company continues to develop and support software products under the brand "BEST", significantly expanding the scope of activity and the range of tasks to be solved. Now this is the development of complex systems for automation of wholesale and retail trade enterprises, including pharmacies, manufacturing enterprises in the food, alcohol, chemical industries, as well as assembly production, construction organizations, catering enterprises, public and non-profit organizations, government agencies and educational institutions.
The company's main software product today is enterprise management system BEST-5 .

Enterprise management system BEST-5

BEST-5 is a comprehensive enterprise management system that organically combines classical accounting methods and modern management technologies.
The BEST-5 enterprise management system is intended for use by enterprises (organizations) in various fields of activity and government agencies using a common (OSNO) and simplified ( USNO) taxation system, incl. payers UTII. It covers the full management cycle, including operational, accounting, tax and management accounting, planning, control and analysis of business activities at the enterprise. Provides preparation of enterprise reports in electronic form with the ability to edit and print.

The BEST-5 system is produced in an adapted form to comply with the legislation of Belarus and Ukraine.

BEST-5 belongs to the class of multi-user integrated systems, where the work of departments and services of an enterprise is carried out in a single information space. Thanks to this, repeated entry of the same information is eliminated, and when importing documents in electronic form, manual data entry is also eliminated. This organization of work significantly increases staff productivity and promptly supplies enterprise management with the necessary information, which creates a reliable foundation for making the right management decisions.

To ensure complete control over the activities of holdings (groups of enterprises, geographically remote divisions), bidirectional data exchange has been implemented between the central complex (parent enterprise) and remote branches (divisions) using a data replication mechanism between similar BEST-5 applications.

The BEST-5 system operates in a Windows environment and is integrated with the office suite MS Office and with a freeware package Open Office. The report generator is used as a built-in reporting designer, as well as templates for various printed forms. FastReport. There is also the possibility of external exchange of information in electronic form - import/export of data in various formats: XML, MS Excel, Open Office, DBF, text, etc.

The main emphasis in adapting the BEST-5 system to the needs of a specific user enterprise is on advanced parametric configuration, which ensures quick launch of the system into operation without the involvement of programming specialists and which is sufficient for most situations. At the same time, along with parametric settings, the system has built-in programming tools designed to adapt and expand the range of system capabilities.
The first, simplest level is the ability to develop small programs (PlugIn) while maintaining the basic functionality of the system, without changing its business logic. The second level is the provision of a full-fledged built-in development environment XBA (Xbase for Application).
The freely supplied XBA development environment is used to create and develop applications, modes and functions of the BEST-5 system itself and is provided to all its users for writing any functional components - even developing applications from scratch. XBA includes an integrated development environment, a built-in debugger, and an object-oriented development language Xbase++.

Industry solutions BEST-5

Based on an enterprise management system BEST-5 Many industry-specific solutions have been developed that contain functions and industry-specific settings to automate business processes and legal accounting requirements specific to a particular industry:

"BEST-5. Car insurance. Insurance Broker"- a solution for insurance brokers, designed to automate the accounting and movement of strict reporting forms (SSR). Tracks the full path of movement of BSO of different insurance companies from receipt to control and analysis of sales, including in branches and agents. A file of policyholders is maintained, the history of the movement of BSO in the context of each insurance company for reconciliations, etc. with the ability to submit reports by branches and insurance agents electronically in Excel format.

"BEST-5. ALCO"- for enterprises producing and selling alcoholic products wholesale and retail, includes the automatic generation of declarations for alcoholic and alcohol-containing products (including beer), in accordance with the Decree of the Government of the Russian Federation.

"BEST-5. Pharmacy"- intended for automation of retail and wholesale trade in medicines, medical products and related products. Covers the full management cycle from ordering and accounting for mutual settlements with suppliers to monitoring and analyzing business activities in pharmacies, retail pharmacies, pharmacy chains, pharmaceutical companies, hospital pharmacies, clinics and sanatoriums. The system comes with a customized nomenclature directory (more than 100 thousand items), an INN directory, a state register of prices for vital and essential drugs, a directory of pharmaceutical groups, a directory of suppliers, a directory of manufacturing countries, a directory of manufacturing companies.

"BEST-5. State institution"- a comprehensive solution for state (municipal) institutions. Fully takes into account the list of requirements for accounting in state, budget and autonomous institutions.

"BEST-5. Shop"- solution for retail businesses. Keeping records using cash register equipment, interacts with cash register programs and other specialized retail equipment. Operational analysis of assortment, purchasing and sales, aimed at middle and senior managers. Reports on sales volumes in various sections, ranking of sales by income and gross profit, ABC sales analysis with controlled division of assortment into groups, etc.

"BEST-5. My business" is a ready-made comprehensive solution adapted for small businesses of all forms of ownership operating in the field of trade and services using a common (OSNO) or simplified (USNO) tax systems, incl. who are payers UTII.

"BEST-5. Nutrition"- a solution for automating food accounting and food calculations at catering establishments, medical and sanatorium-resort type, social and school catering plants (CSF). For the convenience of users, these solutions are supplied with electronic collections of recipes. The solution is a convenient tool for a dietician and an accountant-calculator for developing and monitoring the implementation of a balanced diet, accounting and monitoring diets, natural nutrition standards, calorie content and chemical composition standards for each category of food and accounting for products.

"BEST-Food for children's organized groups"- developed jointly with FSBI "Research Institute of Nutrition" RAMS. A convenient tool for developing and monitoring the diet of children of different ages in terms of calorie content, chemical composition, natural standards and cost. Accounting for products in the warehouse. Meets requirements SanPiNov. The solution includes a collection of ready-made recipes.

"BEST-5. Production"- a solution for various manufacturing enterprises, both food and chemical, where various types of products are produced as a result of a single technological process, and assembly production. The solution provides comprehensive accounting of production, starting from the receipt of raw materials and materials in warehouses and ending with its transformation into various types of products. In assembly production, the solution supports two key production schemes - “to warehouse” and according to production orders. Mixed types of production are also supported. The solution provides a unique opportunity to configure product specifications taking into account the wishes of a specific customer.

Partners

Distribution and implementation of BEST series programs in end-user organizations and enterprises is carried out through a partner network throughout Russia, Ukraine and Belarus.
BEST Company partners range from sales agents to large distribution centers and Industry Solutions Centers that provide comprehensive implementation and subsequent advisory support for users of BEST programs.

Literature

Denishchenko, Galina Nikolaevna. Accounting automation system: BEST-4: Accounting: [Textbook. allowance] / G. N. Denishchenko, N. L. Naumova; State univ. Higher school economy. - M.: State University Higher School of Economics, 2000. - 136 p.
Mozhaitsev, Lev Nikolaevich. Automation of accounting using the BEST program: textbook. manual / Mozhaytsev L.N., Kuvshinov M.S., Bogomolova I.V.; Ministry of Education and Science of Russia. Federation, Feder. Education Agency, South-Ural. state univ. - Chelyabinsk: SUSU Publishing House, 2004. - 103, p. : ill., table; 21 cm.
Fundamentals of automated accounting: educational manual / N.N. Ivanov; Saratov: Publishing house Nauka, 2007. - 133 p.
Information technologies in economics: (automation of solving accounting and analytical problems using the enterprise management system “BEST-53.4”): educational and methodological manual / E. N. Skripchenko [etc.]; Ministry of Agriculture of the Russian Federation, Russian State. Agrarian University - Moscow Agricultural Academy named after. K. A. Timiryazeva, Dept. economic cybernetics. - Moscow: Publishing house RGAU - Moscow Agricultural Academy named after. K. A. Timiryazeva, 2009. - 134 p. : ill., table; 20 cm.

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See what “BEST (programs)” is in other dictionaries:

BEST programs belong to the class of so-called accounting, enterprise management, and so on). Over 40,000 copies of programs have been sold in Russia, Ukraine and Belarus. The main buyers are among representatives of small and... ... Wikipedia

The BEST 4 software package is a full-featured, multi-user and multi-currency operational and accounting system, with the basic principle of replenishing data “from the primary document”. The system is aimed at small and... ... Wikipedia

The BEST-OFFICE system is a simple and powerful tool for accounting, planning and analysis of the economic activities of small and medium-sized businesses. A distinctive feature of the system is its focus on business management. Given the general shortage of working capital, the only way to stable development of an enterprise is the transition from intuitive management to regular management. The BEST-OFFICE software package not only provides assistance in solving this problem, but is also a kind of educational tool for enterprise management. The use of a built-in programming language allows, if necessary, to adapt the system to almost any business needs.

General view of the "BEST-OFFICE" program

The BEST-OFFICE software package is designed to automate management, accounting and tax accounting in small and medium-sized businesses specializing in the field of wholesale trade and services.

The concept of building the BEST-OFFICE system is based on the fact that, on the one hand, to make the work of accounting workers as easy as possible, on the other hand, to provide management and management personnel with the opportunity to quickly access information about the state of affairs at the enterprise for making management decisions.

BEST-OFFICE is a full-featured system. After installing and configuring the system, you do not need to purchase or install any additional components. Using the included built-in programming language VBA (Visual Basic for Applications), the user can practically unlimitedly expand the functionality of the system on their own. At the same time, you can take full advantage of the integrated MS Office environment, for example, connect MS Word to BEST OFFICE and create any documents and reports using all the capabilities of this word processor.

A well-thought-out information presentation system with a large number of customized management reports makes BEST-OFFICE a reliable means of information support for making management decisions. The module for maintaining and monitoring contractual activities, the module for forming enterprise budgets and the system for accounting for mutual settlements included in BEST-OFFICE will help management personnel analyze and optimally organize the work of the enterprise. The Director analytical system, intended for management, allows you to monitor material and financial flows in real time and analyze the summary results of the enterprise.

System functionality

The BEST-OFFICE system consists of logically separate and at the same time interconnected subsystems. Each subsystem corresponds to a separate accounting section:

Subsystem Payments
Subsystem Calculations
Purchasing subsystem
Subsystem Inventory
Sales subsystem
Subsystem Taxes
Subsystem General Ledger
Subsystem Property
Subsystem Personnel
Subsystem Salary
Subsystem Budgets
Subsystem Directories
Subsystem Setting

Subsystem Payments

Cash availability and flow
Register of bank statements
Cash book
Accounting for the issuance of wages on payrolls

Subsystem Calculations

Maintaining a file of settlements with partners.
Control of receivables and payables by transaction and by partner as a whole.
Accrual and write-off of debt.
Carrying out mutual settlements.
Calculations with accountable persons.
Preparation of reports.

Purchasing subsystem

Execution (registration) of contracts and invoices for the purchase of inventory items in any currency.
Monitoring the fulfillment of contractual obligations at the stages of contracts.
Registration of acts of work performed by third-party organizations or services provided.
Registration of commodity and payment documents in any currency based on contracts and invoices.
Preparation of consignment agreements.
Reports on purchasing transactions.

Subsystem Inventory

Support for an arbitrary number of inventory storage locations using various storage schemes.
Operational and accounting accounting of inventory in value and physical terms.
Registration of goods movement documents in any currency.
Maintaining batch and grade inventory records in warehouses.
Control of expiration dates for batch goods.
Support for various accounting policies and methods of writing off inventories.
Possibility of calculating the actual cost of received goods and materials, taking into account associated costs (services).
Calculation of the cost of inventories.
Card index of warehouse records and batches of stocks.
Accounting for goods in the warehouse by owner.
Reports on the movement of goods.

Sales subsystem

Preparation of contracts and invoices for sales in any currencies.
Monitoring the execution of multi-stage contracts.
Registration of acts of completed work.
Maintaining an arbitrary number of price lists.
Flexible configuration of rules for calculating selling prices.
Possibility of accounting for the expected receipt of goods and reserving ordered goods.
Maintaining agreements on the transfer of goods for consignment.
Accounting for the movement of consigned goods.
Control of mutual settlements with exporters.
Generating sales reports.
Generating the necessary printed forms of invoices and contracts.

Subsystem Taxes

Preparation of invoices for shipment, receipt of goods (work, services) and receipt of advances against the upcoming shipment of goods (work, services).
Maintaining a purchase book and a sales book.
Maintaining a tax directory.
Maintaining a tax chart of accounts.
Maintaining a register of tax accrual certificates.
Control of settlements with the budget for each tax.
Maintaining a directory of tax models.
Formation of analytical tax accounting registers.
Collection of data for calculating the tax base for income tax
Formation of tax reporting.
Possibility of maintaining tax records using a simplified taxation system.
Calculation of the single tax on imputed income.
Formation of a ledger for accounting income and expenses using a simplified taxation system.
Ability to calculate the tax base and tax amounts for each tax.

Subsystem General Ledger

Maintaining a chart of accounts with support for 4 levels of analytical accounting.
Possibility of reorganizing the chart of accounts.
Account assignment of primary documents.
Maintaining a general journal and journal entries.
Accounting for currency transactions.
Using the mechanism of standard postings when assigning documents.
Creation of new standard transactions.
Maintaining a directory of cost items.
Formation of the balance sheet for any period.
Formation of analytical statements for any period.
Preparation of special type documents - accounting statements - in any currency.
Accounting for travel certificates and powers of attorney.
Formation of internal and external accounting reports.
Setting up templates for generating external reporting.
Management of accounting periods.

Subsystem Property

Accounting for the availability of fixed assets and intangible assets of the enterprise.
Accounting for the movement of enterprise property (receipt of fixed assets, their write-off and internal movement between divisions of the enterprise and financially responsible persons).
Monthly, quarterly or annual calculation of the amount of depreciation of fixed assets and intangible assets.
Calculation of depreciation of fixed assets for profit tax purposes in accordance with the methods provided for by the Tax Code (linear, non-linear).
Accounting for the property of an enterprise that maintains tax records according to the simplified taxation system.
Formation of documents on changes in the cost of fixed assets.
Registration of operations for the transfer of inventory items from the warehouse to the operating system.
Maintaining a file index of the enterprise's fixed assets.

Subsystem Personnel

Accounting for the organizational structure of an enterprise.
Registration of hires (dismissals) and movements of employees in the form of orders.
Photo archive of workers.
Printing of individual cards in the T-2 form, orders: for employment, for vacation, etc.

Subsystem Salary

Maintaining personal accounts of employees.
Calculation of the amounts of accruals and deductions in the pay slips of each employee.
Calculation of the amounts of accruals and deductions, the amount of which is established in conventional units.
Calculation of the amounts of income, unified social tax and contributions to extra-budgetary funds in accordance with current legislation.
Calculation of taxes and contributions using a simplified taxation system and a taxation system in the form of a single tax on imputed income.
Formation of payrolls for salary payments.
Formation of payslips.
Taking into account the benefits of disabled people when calculating the unified social tax.
Accounting for income from previous employment.
Export data to pension fund programs (INPUTPSN and OASIS) and to the Taxpayer program.
Generation of income certificates for individuals and individual cards to record the amounts of the unified social tax.
Automatic generation of transactions.

Subsystem Budgets

The purpose of this subsystem is the formation of company budgets and monitoring the compliance of planned and actual indicators.

Subsystem Directories

Directory of currencies.
Directory of partners.
Nomenclature reference book.
Directory of units of measurement.
Directory of regions.
Directory of banks.
Directory of standard contents for creating documents.
Directory of cost items.

Subsystem Setting

By means of this subsystem, the basic parameters of BEST-OFFICE operation and system administration are configured.

PROGRAMMING TOOLS

Developing system capabilities using the built-in VBA language (Visual Basic for Application)

DEVELOPMENT TOOLS:

The system is implemented using MS Visual Studio 6.0, MS Access 2000 is used as the DBMS.

The BEST-OFFICE system, developed by the BEST company, is a simple and powerful tool for accounting, planning and analysis of the economic activities of small and medium-sized businesses. A distinctive feature of the system is its focus on business management. Given the general shortage of working capital, the only way to stable development of an enterprise is the transition from intuitive management to regular management. The BEST-OFFICE software package not only provides assistance in solving this problem, but is also a kind of educational tool for enterprise management. The use of a built-in programming language allows, if necessary, to adapt the system to almost any business needs.

The BEST-OFFICE software package is designed to automate management, accounting and tax accounting in small and medium-sized businesses specializing in the field of wholesale trade and services.

The BEST-OFFICE system consists of logically separate and at the same time interconnected subsystems. Each subsystem corresponds to a separate accounting section:

Payments subsystem;

subsystem Calculations;

Purchasing subsystem;

subsystem Inventory;

Sales subsystem;

subsystem Taxes;

subsystem General Ledger;

subsystem Property;

subsystem Personnel;

subsystem Salary;

subsystem Budgets;

subsystem Directories;

subsystem Setting.

Benefits of the program:

management of several legal entities;

breaking down transactions into business transactions;

availability of standard business operations;

independent setup of standard business transactions;

name of accounts/sub-accounts in digital and alphabetic representation;

the ability to keep records in any taxation system without additional reinstallation;

manual entry of business transactions;

the ability to filter the transaction log;

availability of standard documents;

a set of standard reporting;

set of custom reporting;

the ability to create new documents;

the ability to create new standard reports;

the ability to create new custom reports;

possibility of changing documents.

Flaws:

is a closed system and cannot be changed by the user;

The development company itself carries out modifications of the basic modules, adapting them to the specifics of a particular enterprise. This is an expensive process that often causes difficulties in maintaining and updating versions.

The BEST-OFFICE system provides operational and accounting records for small businesses and is intended for business leaders, managers, warehouse and accounting workers. It allows:

Completely control financial flows;

Manage the company's inventory;

Manage relationships with business partners;

Generate the necessary accounting and tax reporting.

The BEST-OFFICE system implements the following functions:

Financial accounting;

Accounting for mutual settlements;

Procurement management;

Inventory Management;

Sales management;

Tax accounting;

Accounting

Payroll accounting

Property accounting

Personnel accounting

The BEST-OFFICE system is intended not only for the accounting department of an enterprise, but also for use by operational and managerial employees. This assumes the presence of two types of accounting:

Operational accounting;

Accounting.

Operational accounting is intended for enterprise managers who carry out accounting of operations for the supply and sales of inventory, work and services. Accounting itself consists of registering primary documents on payments, purchases, sales and storage of inventories in the enterprise’s warehouses. The program supports all necessary operations within the logistics of the enterprise.

Operational accounting is maintained according to rules that deviate (or may deviate) from the rules used in accounting and established by legislative acts. This accounting is unregulated in nature and its main task is to support the internal accounting of the enterprise. Therefore, the requirements for speed and convenience of data processing, the required level of information analytics, and the quality of customer service for the enterprise come first. The system assumes that the enterprise only keeps operational records of business activities, and accounting is either absent or maintained in other ways.

Accounting is focused on the accounting service of the enterprise and consists in the appropriate registration of primary accounting documents, the formation of entries in the accounting accounts and the receipt on this basis of a complete set of internal, external and tax reporting of the enterprise.

The BEST - OFFICE system can only work as an operational accounting and management reporting system (i.e. the Accounting subsystem is not used). You can start keeping operational records immediately after installing the system, since there is no need to pre-set up a chart of accounts and enter balances on synthetic accounts. The system does not require the mandatory completion of directories (except for the Directory Cash and Bank Accounts and the Directory of Warehouses, which must be completed before starting work with the operational accounting subsystem).

The International Organization for Standardization has proposed a seven-level architecture for the interaction of open systems: 1. Physical - defines some physical characteristics of the channels. At this level, requirements are imposed on the characteristics of cables and connectors, and on the electrical characteristics of signals (for example, signal transmission speed). 2. Channel - defines the rules for controlling data transfer between two network nodes. Provides control over the correctness of transmission with information blocking: each block of information is supplied with a checksum. In accordance with the current level of technology development, this control is also implemented at the hardware level: the modem allows you to check for errors during transmission and, if errors are detected, it itself requests a retransmission. At the hardware level, issues of compression and decompression of transmitted data are resolved in a mode transparent to the user, which ensures an increase in data transfer speed. 3. Network - provides protocol management and routing. Covers the agreement on data blocking rules and addressing organization rules. Data from different modems can be transmitted over one channel, which ensures more complete loading of channels and presupposes rules for the interaction of heterogeneous networks. 4. Transport - is responsible for standardizing data exchange between programs that are located on different computers on the network. 5. Session - defines the rules for dialogue of application programs, restart rules, rules for accessing network resources. Actually controls the right of access. 6. Representative - defines data formats, alphabets and codes for representing special characters, pseudographic characters, etc. The layer consists of many syntax tables (TTY, ASCII, videotex, etc.). 7. Application - deals with supporting the end-user application process. Unlike level 6, this level deals with data semantics. Contains service elements to support application processes such as human resources management, financial data exchange, programming language transmission/reception, and business data exchange.

Each level “attaches” its own piece of information to the packet as it passes (except for the physical one). All levels can be divided into 4 groups: “local network (1-2); “internetwork communication (3-4); "logical connection (5); "level of interaction with the application (6-7).

Relational data models The relational model is the simplest and most common form of representing data in the form of a table. In set theory, the table corresponds to the term relations, which gives the name to this model. The table name corresponds to the relation name, the column names correspond to the attribute names, and the rows correspond to tuples. It has a developed mathematical apparatus - relational calculus and relational algebra, where set-theoretic operations (unions, subtractions, intersections, joins, etc.) are defined for databases (relations). The advantage of RMD is. the comparative simplicity of the tools to support it, but the disadvantage is the rigidity of the data structure (the impossibility of specifying table rows of arbitrary length) and the dependence of its speed on the size of the database. For many of the operations defined in such a model, it may be necessary to scan the entire database.

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INTRODUCTION

1. ADVANTAGES AND FEATURES OF THE SYSTEM

1.1 Purchase of goods for subsequent sale

1.2 Sales of inventory items

1.3 Recognition of expenses based on advance reports

1.4 Payroll accounting

1.5 "BEST OFFICE" for the director

1.6 " BEST OFFICE" for managers

1.7 "BEST OFFICE" for accountants

1.8 "BEST OFFICE" for a programmer

2. FUNCTIONALITY OF THE PROGRAM

CONCLUSION

LIST OF SOURCES USED

INTRODUCTION

The Intellect-Service company successfully implements the software product - "BEST-OFFICE" throughout Russia: from north to south - St. Petersburg, N. Novgorod, Tula, Rostov, Krasnodar, Voronezh, Tolyatti and from east to west - Vladivostok, Novosibirsk, N. Chelny, Ufa, Ekaterinburg, Moscow, Kaliningrad. automation accounting program

One of the reasons for the easy distribution of the BEST-OFFICE program is the complete absence of implementation costs on the part of the customer. Among the pioneer companies that entrusted the management and accounting of economic activities to BEST-OFFICE are the following companies: Nord-Ost, PKP Transprompostavka, VI G Consulting, etc.

The first implementations of the new program showed that BEST-OFFICE, as a means of automating management and accounting, gets along well in various areas of business, be it wholesale and retail trade, the provision of transport services, as well as the provision of consulting services. The installation of the BEST-OFFICE program was carried out by accountants with ordinary skills in working with a personal computer. The simplicity and ease of installation of this program allowed us to avoid problems that arise during automation, when computers and programs “stand” on their own, and staff work in the old fashioned way.

1 . ADVANTAGES AND FEATURES OF THE SYSTEM

The BEST-OFFICE software package is designed to automate management, accounting and tax accounting in small and medium-sized businesses specializing in the field of wholesale trade and services.

1 .1 Purchase of goodsarov for subsequent sale

In the simplest case, this operation is formalized by a payment document and an invoice (for posting inventory items received from the supplier to the warehouse). Since the taxpayer has the right to reduce income from sales by the cost of purchasing purchased goods only at the time of their sale, at the time of payment for these inventory items, he can write off only the amount of VAT paid to the supplier. In this case, in the payment document (in this case, a payment order), in the “Amount for CDR” field, the VAT amount should be indicated. As for the invoice, it is issued in the usual manner. However, in order for the taxes specified in the “Handbook of Accounting Policies” on the “Taxes according to the simplified tax system” tab to be taken into account when forming the actual cost, it is necessary that the “Take into account according to the simplified tax system” option is turned on in the invoice on the “Taxes” tab. The date of the generated invoice must fall within the period of validity of the simplified tax system.

1 .2 Sales of inventory items

Let us recall that in accordance with Article 346.17 of the Tax Code of the Russian Federation, the income of organizations and individual entrepreneurs is recognized on a cash basis. In other words, the date of recognition of income is the date of receipt of funds in bank accounts or at the cash desk of the enterprise. Therefore, regardless of whether payment was received for inventory items shipped to the buyer (for services provided or work performed), or an advance was simply received for the upcoming shipment, the received funds are recognized as income. Therefore, the monetary document documenting the receipt of these funds must be marked as subject to recording in the CRA. Expenses for the purchase of goods can be taken into account at the time of their sale only if the taxpayer has already paid suppliers for the goods sold. In this case, the invoice must be marked as subject to recording in the CDR, and in the “Amount for CDR” field, leave the value of the warehouse cost of sold goods and materials, which is entered automatically by the program (Fig. 4). Cost calculation is carried out in the context of accounting policies.

1 .3 Recognition of expenses based on advance reports

As is known, expenses accepted within the framework of the simplified tax system can be made in cash issued to the staff on account. When processing advance reports, namely lines containing information about the purposes for spending the funds issued (i.e. data on the employee’s actual expenses), only lines marked as subject to reflection in the simplified system will be included in the CDR. The lines will contain references to the date and number of the corresponding expense reports. The book of income and expenses is maintained in the “Taxes” subsystem. In the terms of the BEST-OFFICE program, this is a register that includes documents marked as subject to entry in this book and where the creation of “Certificates for the CDR” is carried out. In turn, certificates for the CDR are documents of a special type intended for processing any non-standard transactions for accounting for income and expenses (including they could be used to include losses of previous periods in the tax base of the current period - according to Article 346.18 of the Tax Code of the Russian Federation )), including the reversal of erroneously entered documents. If necessary, the Book can be printed in the form prescribed by law.

1 .4 Payroll accounting

In accordance with the list of expenses accepted for accounting under the simplified tax system, organizations and entrepreneurs have the right to reduce the income received by the amount of labor costs. Taxpayers using the simplified tax system are not payers of the unified social tax (UST), but they must pay insurance contributions for compulsory pension insurance. Therefore, when calculating the unified social tax, the program “checks” the type of business taxation selected by the user. If during the billing month he applies the simplified tax system or is a payer of the single tax on imputed income, then only the funded and insurance parts of contributions to the Pension Fund will be calculated for employees. If in setting up the type of taxation of an activity it was indicated that the simplified tax system should be used throughout the year, or the user is obliged to pay UTII, then the “Rate Scale” table will not be shown in the so-called “Setup Wizard” of the unified social tax. And finally, if the user returns to the normal business tax system in the middle of the year, then this setting will include the mentioned table (which must then be filled out), and the calculation of the single social tax will begin from the period following the one in which the right to apply was lost USN. In addition, BEST-OFFICE also checks the payroll being closed: if the simplified tax system was in effect during the closing period or the unified tax on imputed income was calculated, the program does not generate certificates for the calculation of the components of the unified social tax. Accordingly, if the user needs to switch to a tax regime different from the general one, he will not have to make fundamental changes to the settings of the “Salary” subsystem - all calculations will be carried out taking into account the data for the tax regime used.

1 .5 "BEST OFFICE" for the director

The advantage of the BEST-OFFICE system is that the logic of its construction is “dictated” by the realities of life, primarily by the realities of Russian business. The starting point of the system is transactions formalized by various supporting documents or concluded by oral agreement.

Thus, the subject of business analysis and the basis for decision-making is operational accounting data, and accounting entries act as the final (and, in principle, optional) stage of reflecting the events that have occurred.

What does a business manager need from an information system? The ability to instantly (practically at the press of one “button”) and in an extremely understandable form “tell about everything” that is happening on it. "BEST OFFICE" is just such a program. It paints a “live” and complete business picture of the company in real time - cash availability, inventory balances, expected receipts of goods at the warehouse, obligations and debts to the budget, business partners, etc.

If necessary, the entire “painted” business picture (literally with a few mouse clicks) can be “disassembled” into “details” for a more in-depth study. So, for example, by studying the accounts receivable of a particular business partner, you can find out what “elements” this amount was made up of, quickly get acquainted with the history of these business relationships, quickly “raise” all the necessary shipping and payment documents and deal with the “commodity "filling this debt.

If the payer and the recipient of the goods are different companies, then the BEST-OFFICE system will also help in carrying out the corresponding offsets. In addition, if an agreement concluded with a particular enterprise consists of a number of stages, then the program will provide control over the fulfillment of accepted obligations in stages.

Since the only means of existence of a small enterprise is the sale of goods, works and services, the BEST-OFFICE program conducts an in-depth analysis of sales, showing “gaps” in the assortment policy and objectively assessing the income brought by a specific client. To diagnose sales from the point of view of the head of the enterprise, the information and analytical system "Director" is included in the "BEST-OFFICE" program. This system analyzes the information entered into the database of the BEST-OFFICE program (Fig. 2). Sales analysis is carried out in such areas as revenue, profit, product range and customers. The “Director” system shows “problem” types and groups of goods, identifies “leading” product positions, and ranks the clientele according to the revenue and profit they bring. Moreover, all this information is presented in a compact, easy-to-read form - in the form of simple charts and tables, allowing you to quickly and correctly “catch” all trends.

One of the typical problems of representatives of small commercial firms is constant control of liquidity, i.e. ability to pay its obligations within a specified period.

Since small businesses have minimal chances of obtaining loans, their management must daily monitor cash balances and plan future receipts and payments. This problem is solved again with the help of the BEST-OFFICE system. The program helps to draw up a cash budget for an enterprise and systematically monitor the progress of its implementation. Thanks to the BEST-OFFICE system, you can compare planned and accounting (i.e. real) data and assess the company's liquidity in the foreseeable period. At the same time, the system of budget items is based on a classifier of receipts and payments codes, filled in based on the needs of the user, the structure of which does not depend on the canons of accounting.

1 .6 " BEST OFFICE" for managers

As for managers, the BEST-OFFICE system has comfortable conditions for conducting contracts of various types (including consignment), for monitoring the availability and movement of assortment, for issuing accompanying documents, detailed operational control of settlements with suppliers and customers, fast calculating selling prices using an arbitrary number of price lists.

Another advantage of the BEST-OFFICE system is the maintenance of inventory records by batch. This allows you to track the movement of each delivery of goods - literally from receipt to complete consumption.

1 .7 "BEST OFFICE" for accountants

The main accounting problems are taxes, frequently changing legislation, piles of papers, tedious calculations, and, of course, submitting a balance sheet.

Processing financial and economic data in the BEST-OFFICE system is aimed at relieving accountants of unnecessary work. Keeping analytical records involves using from one to four analytical features (vectors) at once - by counterparties/accounting centers (partners, divisions, employees, storage locations, etc.), by types of supporting documents, by nomenclature and by centers (items) ) costs. Accounting for transactions can be carried out not only in rubles, but also in any foreign currency.

At any time, on the computer screen, the accountant will see the current balance sheet of the enterprise, and you can see not only the results themselves, but also get a quick “deciphering” of these results according to documents and postings.

Using the BEST-OFFICE system will allow you to solve such accounting problems as accounting for cash and bank transactions, settlements with accountable persons, mutual settlements with business partners and the budget, accounting for inventory, works and services, fixed assets, as well as payroll calculations.

The BEST-OFFICE system has created comfortable conditions for organizing tax accounting. With its help, accountants can set up various algorithms for calculating taxes and fees, draw up documents for the calculation and transfer of tax payments, and also quickly track debt for each type of tax to the budget.

1 .8 "BEST OFFICE" for a programmer

It should be noted that the BEST-OFFICE system is not only a ready-made software solution from the user’s point of view, but also a powerful designer for the programmer.

Until recently, the Intellect-Service company was known as a supplier of ready-made circulation solutions with parametric settings that do not allow corrections and additions by implementing vendors. The new product “BEST-OFFICE 3.0” integrates the VBA (Visual Basic for Applications) language from Microsoft Corporation. Thus, “...the software package combines a ready-made solution and powerful tools for system development. Using VBA, you can implement the required business logic, modify electronic data entry forms, develop new applications within the framework of BEST-OFFICE, and also create auxiliary macros.”

According to Nikolai Komlev, General Director of the Business Programs-Service Center for Economic Systems Research, turning a boxed product into a design program is a logical way to develop circulation solutions. Most often, the companies that develop such programs do not implement them, transferring this function to partners. Classic examples of this approach are the companies “1C”, “Infobukhgalter”, R-Style Software Lab. In this situation, design programs play the role of a guarantor of stability. Any economic system is viable only when every part of it has the opportunity to earn money. And design programs are exactly what allows partners to survive not so much by reselling boxes, but by implementing the system and further servicing customers. This is especially true in regions where there are not so many potential customers that the company can exist only through sales.

The creation of a design program is one of the stages in the evolution of a mass-produced product. Usually, over time, they try to make a standard solution universal; the program “grows” with a large number of functions, increases in size, requiring more resources to operate. Moreover, each client uses no more than 20% of all available functions.

Most often, it is at this moment that developers decide to turn the program into a “constructor”: some of the functions are “removed”, some become universal, the rest are installed by partners or by users themselves using built-in configuration tools. It is worth noting that the development of mass-produced products does not end there: after some time, a large group of customers is formed who consider working with the “constructor” difficult and unnecessary. Then the development company or its partners begins to release so-called settings - specialized industry-specific “non-customizable” software products.

BEST-OFFICE has become a more flexible system, and if earlier Intellect-Service partners could only envy their competitors, now they themselves have the opportunity to customize the program according to the customer’s wishes. But there are also disadvantages here: Intellect-service will get the so-called problem of new errors that arise when the system that has been configured does not work correctly. At the same time, the question of distribution of responsibility also arises. By delivering a complete system, developers know what they are responsible for. When errors are identified, “releases” are issued to correct them and new versions are issued. And in most cases, developers will also have to correct errors that appeared when partners configured the program. Most calls, especially at first, will be addressed to the vendor. After all, it doesn’t matter to an accountant why the program doesn’t work - because of the negligence of the implementer or because of problems in the standard solution.

2 . FUNCTIONALITY OF THE PROGRAM

The BEST-OFFICE system consists of logically separate and at the same time interconnected subsystems. Each subsystem corresponds to a separate accounting section:

· Payments subsystem

· Calculations subsystem

· Purchasing subsystem

· Subsystem Inventory

· Sales subsystem

· Subsystem Taxes

· Subsystem General Ledger

· Subsystem Property

· Subsystem Personnel

· Salary subsystem

· Subsystem Budgets

· Subsystem Directories

· Subsystem Setting

Subsystem Payments

maintaining operational and accounting records of cash and non-cash funds of the enterprise

o Cash availability and flow

o Register of bank statements

o Cash book

o Accounting for the payment of wages according to pay slips

Subsystem Calculations

operational accounting of settlements for obligations arising as a result of various transactions

o Maintaining a file of settlements with partners.

o Control of receivables and payables by transaction and for the partner as a whole.

o Accrual and write-off of debt.

o Carrying out mutual settlements.

o Settlements with accountable persons.

o Preparation of reports.

Purchasing subsystem

accounting for purchases of inventories; conducting procurement transactions with control of execution according to deadlines, specifications and amounts; accounting of goods accepted for consignment

o Execution (registration) of contracts and invoices for the purchase of inventory items in any currency.

o Monitoring the fulfillment of contractual obligations at the stages of contracts.

o Registration of certificates of work performed by third-party organizations or services provided.

o Registration of commodity and payment documents in any currency based on contracts and invoices.

o Preparation of consignment agreements.

o Reports on procurement transactions.

Subsystem Inventory

maintaining a card file of the enterprise's goods, recording the movement and balances of inventories in the enterprise's warehouses

o Support for an arbitrary number of inventory storage locations using various storage schemes.

o Operational and accounting accounting of inventory in value and physical terms.

o Registration of goods movement documents in any currency.

o Maintaining batch and grade inventory records in warehouses.

o Control of expiration dates for batch goods.

o Support of various accounting policies and methods of writing off inventories.

o Possibility of calculating the actual cost of received inventory items, taking into account associated costs (services).

o Calculation of inventory costs.

o Card index of warehouse records and batches of stocks.

o Accounting for goods in the warehouse by owner.

o Reports on the movement of goods.

Sales subsystem

accounting for sales of inventories, works and services; conducting sales transactions with their full control; formation of a price list; accounting of goods transferred for consignment

o Registration of contracts and invoices for sales in any currencies.

o Monitoring the execution of multi-stage contracts.

o Registration of certificates of completed work.

o Maintaining an arbitrary number of price lists.

o Flexible configuration of rules for calculating selling prices.

o Possibility of accounting for the expected receipt of goods and reserving ordered goods.

o Maintaining agreements on the transfer of goods for consignment.

o Accounting for the movement of consigned goods.

o Control of mutual settlements with exporters.

o Generating sales reports.

o Generating the necessary printed forms of invoices and contracts.

Subsystem Taxes

maintaining a tax classifier, tax accounting, monitoring mutual settlements with the budget and generating tax reporting

o Preparation of invoices for shipment, receipt of goods (work, services) and receipt of advances against the upcoming shipment of goods (work, services).

o Maintaining a purchase book and a sales book.

o Maintaining a tax directory.

o Maintaining a tax chart of accounts.

o Maintaining a register of tax accrual certificates.

o Control of settlements with the budget for each tax.

o Maintaining a directory of tax models.

o Formation of analytical tax accounting registers.

o Collection of data for calculating the tax base for income tax

o Formation of tax reporting.

o Possibility of maintaining tax records using a simplified taxation system.

o Calculation of the single tax on imputed income.

o Formation of a ledger for accounting income and expenses using a simplified taxation system.

o Ability to calculate the tax base and tax amounts for each tax.

Subsystem General Ledger

Accounting: maintaining a book of business transactions, maintaining a register of transactions, generating external and internal accounting reports

o Maintaining a chart of accounts with support for 4 levels of analytical accounting.

o Possibility of reorganizing the chart of accounts.

o Account assignment of primary documents.

o Maintaining a general journal and journal entries.

o Accounting for currency transactions.

o Using the mechanism of standard postings when assigning documents.

o Creation of new standard transactions.

o Maintaining a directory of cost items.

o Formation of a balance sheet for any period.

o Formation of analytical statements for any period.

o Preparation of special type documents - accounting statements - in any currency.

o Accounting for travel certificates and powers of attorney.

o Formation of internal and external accounting reports.

o Setting up templates for generating external reporting.

o Management of accounting periods.

Subsystem Property

Maintaining property records, recording the movement of enterprise property

o Accounting for the availability of fixed assets and intangible assets of the enterprise.

o Accounting for the movement of enterprise property (receipt of fixed assets, their write-off and internal movement between divisions of the enterprise and financially responsible persons).

o Monthly, quarterly or annual calculation of the amount of depreciation of fixed assets and intangible assets.

o Calculation of fixed assets depreciation for profit tax purposes in accordance with the methods provided for by the Tax Code (linear, non-linear).

o Accounting for the property of an enterprise that maintains tax records under the simplified taxation system.

o Formation of documents on changes in the cost of fixed assets.

o Registration of operations for the transfer of inventory items from the warehouse to the fixed assets.

o Maintaining a file index of the enterprise's fixed assets.

Subsystem Personnel

formation of the organizational structure of the enterprise and maintaining personnel records

o Accounting for the organizational structure of the enterprise.

o Registration of hires (dismissals) and movements of employees in the form of orders.

o Photo archive of employees.

o Printing of individual cards in the T-2 form, orders: for employment, for vacation, etc.

Subsystem Salary

maintaining personal accounts of employees, calculating salaries and accruals to the budget and extra-budgetary funds, generating salary entries

o Maintaining personal accounts of employees.

o Calculation of the amounts of accruals and deductions in the pay slips of each employee.

o Calculation of amounts of accruals and deductions, the amount of which is established in conventional units.

o Calculation of the amounts of income, unified social tax and contributions to extra-budgetary funds in accordance with current legislation.

o Calculation of taxes and contributions using a simplified taxation system and a taxation system in the form of a single tax on imputed income.

o Formation of payrolls for wages.

o Formation of payslips.

o Taking into account the benefits of disabled people when calculating the unified social tax.

o Accounting for income from previous employment.

o Export data to pension fund programs (INPUTPSN and OASIS) and to the Taxpayer program.

o Generating income certificates for individuals and Individual cards to record the amounts of the unified social tax.

o Automatic generation of transactions.

Subsystem Budgets

The purpose of this subsystem is the formation of company budgets and monitoring the compliance of planned and actual indicators.

Subsystem Directories

maintaining system-wide classifiers used by various sections of the program

o Directory of currencies.

o Directory of partners.

o Nomenclature reference book.

o Directory of units of measurement.

o Directory of regions.

o Directory of banks.

o Directory of standard contents for creating documents.

o Directory of cost items.

Subsystem Setting

By means of this subsystem, the basic parameters of BEST-OFFICE operation and system administration are configured.

Programming Tools

· Development of system capabilities using the built-in VBA language (Visual Basic for Application)

Development Tools :

The system is implemented using MS Visual Studio 6.0, MS Access 2000 is used as the DBMS.

CONCLUSION

Until recently, the typical software product for small businesses was the so-called “mini-accounting”, which provided general ledger maintenance and some capabilities for entering and printing primary documents. Meanwhile, a small enterprise, like any other, needs a comprehensive software solution, focused primarily on managing business processes, and not just on preparing reports and certificates for tax authorities. Its management is interested not so much in the contents of the balance sheet as in answers to questions such as: “What to invest in?”, “Which products bring the greatest profit?”, “What to save on?”, “Are there enough funds to sell certain products?” plans?" etc. Therefore, the “cornerstone” of BEST-OFFICE is not accounting entries (although it will certainly become an indispensable assistant for accountants of a small enterprise), but planning, comprehensive operational accounting, control and analysis of business activities. The uniqueness of the BEST OFFICE program lies in the fact that it includes all the components inherent in “large” information systems, but at the same time it contains only what small businesses need. At the same time, the cost of the "BEST-OFFICE" program is available for each enterprise.

The BEST-OFFICE system is one of the optimal software solutions for small businesses.

LIST OF SOURCES USED

1. Internet materials.

Posted on Allbest.ru

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The Galaktika enterprise management system is designed for enterprises. The Galaktika enterprise management system is designed for enterprises Best Office is focused on

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System functionality

Subsystem Payments

Subsystem Calculations

Purchasing subsystem

Subsystem Inventory

Sales subsystem

Subsystem Taxes

Subsystem General Ledger

Subsystem Property

Subsystem Personnel

Subsystem Salary

Subsystem Budgets

Subsystem Directories

Subsystem Setting

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