Theoretical foundations of document circulation and office work of the organization. Fundamentals of document management Office work what they study

Document flow or documentation support- this is the movement of documents from their creation or receipt to execution or sending to another institution. Various sources define the relationship between workflow and office work described in different ways. Some sources say that document management is part of office work, in others, on the contrary, office work is part of workflow. Generally office work- This is the management of clerical affairs in the institution. And if we consider document flow and office work, then we can conclude that in some cases some workflow processes in an organization may not fall under the requirements of the organization of office work (for example, electronic correspondence between employees of an enterprise). In the paper, the authors propose to consider office work as the normative basis for document management with the possible implementation of a decentralized document accounting process.

Documentation support in the institution is the main activity. The purpose of the workflow is the implementation of information management in making management decisions. Information can be different, it can be in e-mail messages, in documents that came from another structural unit, orders from management, and more. Such information may include orders, orders, notifications of certain changes in the institution. The information that comes to the institution is processed, then formalized in accordance with the requirements of the standards, which can be enshrined in instructions or provisions for documentation.

Generally document- this is information that is recorded on a material carrier with details that allow it to be recognized. There is a multidimensional classification of documents. All documents are divided into the following document streams:

· Incoming documents;

· Outgoing documents;

· Internal documents.

Incoming Documents- these are the documents that come from higher authorities, from subordinate organizations, from other departments, from other organizations, and, of course, from citizens. Such documents may include orders, orders, letters, complaints from citizens and others. Incoming documents are usually logged and written to the incoming document log.

Outgoing documents- these are the documents that are sent from the institution. Such documents may include orders, instructions to subordinate organizations, reports, for example, to higher authorities, letters and others. Outgoing as well as incoming are registered and recorded in the log of outgoing documents.

Internal documents These are the documents that do not come out of the institution. Such documents may include an order, an order from a superior to a subordinate, explanatory notes, reports, and others.

This paper considers the classification of documents depending on the flow of documents. The variations of each of the streams will be analyzed below.

First, the following classification of incoming documents will be considered:

documents that do not require a response;

documents that require a response;

documents that come from subordinate institutions and organizations;

· personal correspondence;

Citizens' appeals.

Now you should analyze outgoing documents. The classification of outgoing documents includes the following components:

Responding to citizens' appeals;

· responses to incoming documents that were sent from other institutions.

The last flow of documents that has not yet been classified are internal documents. Internal documents include the following types:

orders;

· office notes;

· assignments.

According to the form of presentation, the following classification can be considered:

on electronic media, in particular letters sent by e-mail;

on paper;

Documents that are sent with an electronic digital signature. An electronic digital signature allows you to check whether the signature belongs to the owner of the key certificate.

According to the terms of consideration and execution, documents can be classified into the following parts:

Regulatory;

Irregular.

Regulatory documents are documents that must be executed within a certain period of time.

Non-regulatory documents are documents that do not have deadlines for consideration and execution.

The following classification of documents by scope of execution:

organizational and administrative document;

Reference document

· scientific and technical document;

a financial document

Reporting and statistical document.

Depending on the structure, there are the following documents:

a complex structured document;

simple document.

According to the degree of access to documents, there are the following documents:

Open documents

Documents marked with access restrictions.

Depending on the origin, there are the following documents:

office or official documents;

· personal documents.

Official or official documents are documents that are drawn up by a natural or legal entity in a certain order, reflecting the interests of the institution.

Personal documents are documents that reflect the interests of a certain person. They are also called nominal documents.

The following documents are legally binding:

· original documents;

· vacation;

certified copies;

· duplicates;

· extracts.

Original documents are documents that were created first or made in a single copy, signed by the author.

A copy of a document is a document that contains the full information of the original document and its type, but this type of document has no legal force.

Release of documents - a copy of the document, which is made as a carbon copy during the execution of the original document and which remains in the institution.

Certified copies are copies that are legally binding.

Duplicates are duplicate copies of the original document that have the same legal effect as the original document.

An extract is a part of a document certified by an official and a seal indicating the document from which it was issued.

The following documents are presented in the form of presentation:

individual;

stencil;

typical;

exemplary;

unified.

Individual documents are documents that are presented in an arbitrary form.

Template documents are documents in which the structure and part of the content were prepared in advance, and other parts are filled in during compilation.

Model documents are documents that describe certain phenomena and processes. These include standard instructions.

Exemplary documents are documents that are used in the preparation of documents based on similar documents.

Unified documents are documents that are part of a unified system.

The following documents are available for execution:

without specifying a deadline

urgent.

The retention periods are as follows:

documents of temporary storage (up to 10 years);

Documents of permanent storage;

long-term storage documents (over 10 years).

The full classification of documents is considered above.

The documents discussed above, their movement is called the workflow.

In the technological chain of processing and movement of documents, the following stages are distinguished:

Reception and primary processing of documents received by the organization;

Preliminary consideration and distribution of documents;

registration of documents;

execution control;

information and reference work;

Execution of documents, their preparation, coordination, execution;

sending or referral to the case.

Now it is advisable to consider each stage in more detail.

Reception and primary processing of documents received by the organization is carried out by office workers. E-mails are usually received by each employee, and therefore processing is carried out not only by office workers, but also by individual employees.

The stage of preliminary consideration and distribution of documents. This stage provides for the distribution of documents by individual employees, in whose jurisdiction a particular issue, or to whom the document is addressed.

Registration of documents plays an important role. This stage is necessary so that any document is not lost and to trace the execution of this document.

Performance control is the next step. It implies control over the timeliness and quality of execution of documents.

Information and reference work implies the location of the document, who has this document and in what documents there is information on any issue.

Execution of documents, their preparation, coordination and execution is the penultimate stage of document processing.

Submitting or referral to a case is the last step. After the document is executed, they look at the term of the document and send it with filed documents by this issue into business.

The classification of documents was considered above. In this regard, the following types of document flow are distinguished:

external;

internal.

An external workflow is a workflow in which documents come from other institutions.

Internal workflow is a workflow in which the movement of documents occurs only in this institution.

Depending on the type of organization, the following workflows are distinguished:

centralized - this is a workflow in which there is a single system for registering and accounting for documents;

decentralized - this is a workflow in which there is no single system for registering and accounting for documents;

Mixed - this is a workflow in which both decentralized and centralized workflows take place. This type of workflow is used in large enterprises in which there is a large amount of documents.

The document flow is currently not ideal, although a lot is said about it and a lot has been written in the literature. In many organizations, there are unresolved issues that hinder the improvement of the management of the institution. Therefore, the movement of documents in the institution is not thought out efficiently enough, some documents go a long way to the addressee, operations with this document are duplicated. Often the path a document takes is much longer than the time it takes to work on it.

Paperwork in accordance with the standards is a fundamental part of the correspondence with other organizations, institutions, enterprises. Just paperwork is designed for the correct writing of documents various kinds to different reception areas. There are the following state standards for paperwork:

· GOST R 7.0.8 - 2013. Paperwork and archiving. Terms and Definitions;

· GOST R ISO 15489-1-2007. System of standards on information, librarianship and publishing. Document management. General requirements;

· GOST R 6.30-2003. Unified system of organizational and administrative documentation. Documentation requirements;

· GOST 7.70-2003. System of standards on information, librarianship and publishing. Description of databases and machine-readable information arrays. Composition and designation of characteristics.

Standard GOST R 7.0.8 - 2013. Paperwork and archiving. Terms and Definitions provides terms and definitions in the field of archiving and office work. The terms and definitions that are written in this state standard should be reflected in all types of documentation and literature on office work and archiving.

GOST R ISO 15489-1-2007. System of standards on information, librarianship and publishing. Document management. The general requirements apply to records management in all organizations. It extends its influence to all document formats and to all media. The standard contains provisions on the processes that are associated with the documents of the institution, provisions on responsibilities, procedures, policies, it contains guidelines for the implementation and design of document management systems.

State standard of the Russian Federation GOST 6.30-2003 "Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for paperwork" (adopted and put into effect by the Decree of the State Standard of the Russian Federation of March 3, 2003 N 65-st). The unified system of organizational and administrative documentation includes orders, orders, letters, acts, protocols, decisions. The state standard provides for: requirements for document forms, the composition of the details of documents and the requirements for their execution, the correct location of the details The requirements of this state standard are recommended, but at the same time mandatory, because an incorrectly executed document can cause a delay in the work of an organization, a state institution, since an incorrectly executed document may be misunderstood and sent for revision to the structural unit where he came from.Proper paperwork is an important part of the work of the organization, institution with other structural units, especially when it comes to government agencies with which you work or us ren to work.

GOST 7.70-2003. System of standards on information, librarianship and publishing. Description of databases and machine-readable information arrays. The composition and designation of characteristics is interstate. Countries that have adopted this standard: Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russian Federation, Tajikistan, Turkmenistan, Uzbekistan and Ukraine. This standard establishes the details, that is, their content, presentation, composition, of electronic resources, which are a database.

Office work in an organization or institution is a flow of information that must be correctly drawn up, taken into account and regulated.

Every activity has both advantages and disadvantages.

The advantages of office work include, first of all, quick access to the necessary documents. Quick access to the necessary documents defines the organization as a well-organized, structured organization with which it is easy to cooperate. There are the following business benefits:

Efficiency of control over the movement of documents;

storage of documents for one type of activity in a single place;

formation of an archive of documents.

Business has both advantages and disadvantages. Now it is advisable to consider the following disadvantages of office work:

outdated database normative documents regulating the activities of documentation support and record keeping;

Weak systematization in approaches to the implementation of standard procedures, which does not allow you to quickly execute or create documents;

The lack of equipment modern means computer equipment of departments that are associated with organizational and personnel work;

Insufficient or lack of a single communication and transport network that combines the storage of documents from different departments of an organization or institution;

The use of electronic technologies that do not comply with the norm, which lead to the use of incorrect decisions in various document operations (creation, processing, storage and execution control);

· weak efficiency of the system of control and rapid response to the changing regulatory framework of documentation support.

The classification of documents is diverse and is considered to be large in terms of volume. The relationship of workflow is peculiar and many sources specify it in different ways. Document flow, as well as office work, are independent parts in an institution. Document management is the movement of documents in an institution, and office work is the creation or execution of documents in accordance with requirements or, in other words, standards. Every activity has both advantages and disadvantages. As for the workflow, there is no ideal one, but there are some improvements in quickly passing the path to the addressee. The advantages and disadvantages of office work are considered.

Each organization creates documents that reflect various aspects of its activities: management (planning, regulation, control, etc.), providing the necessary resources (human, financial, raw materials, materials, equipment, etc.), main, or production, activities (trade , transport services, insurance, banking services, etc.). Each organization carries out information exchange with other organizations, receiving various documents ( business letters, agreements, protocols, acts, etc.). In order for the activities of the organization to be effective, and work with documents ordered and organized, a system of office work is created in the organization.

Let's define terms

Under the office work system, we mean a set of organizational, informational, technical, technological measures that provide documentation of the organization's activities (creation of documents), receipt or sending of documents, their processing, storage and use.

Office work is a complex system, therefore, for effective organization of work, it is not enough to arrange documents into folders and store them in cabinets or on tables. Documents must be systematized, registered, their execution monitored, their retention periods determined, filed, filed, archived or destroyed after they have lost their value and the period of their storage established by regulatory enactments has expired. And all this must be done guided by certain principles, according to certain rules, so that at any time you can find the necessary document and that this document can be used as a legal basis for making management decisions, as evidence in court or for another purpose.

According to the definition fixed in clause 2.1 of GOST R 51141-98 “Office work and archiving. Terms and definitions”, office work (documentary support of management) is a branch of activity that provides documentation and organization of work with official documents. An almost similar definition is enshrined in GOST R ISO 15489-1-2007 “System of standards for information, librarianship and publishing. Document management. General requirements ”: records management is a set of systematic and effective actions to create, use, store and destroy documents in organizations in order to prove business (management) operations” (clause 3.20).

Documenting the activities of the organization (creating documents) is an activity that almost all employees of the organization are involved in to one degree or another. Organization of work with documents (processing of documents, their storage, use) - these are the types of activities that are performed by a specialized division of the organization or, if the organization is small, by an employee (document specialist, clerk) who acts as an organizer of work with documents or document manager.

note

In our opinion, it is possible to say that an organization has a workflow system if:

between the employees of the organization, the functions of document management (creation, processing, storage and use of documents) are distributed and responsibility for their non-compliance is determined;
document flow is organized, i.e. the movement of documents from the moment they are created or received by the organization until the execution is completed, the document is sent and / or transferred to the file for storage;
a system for registering (accounting) documents (incoming, internal, outgoing) has been established and a search for documents is provided;
executed documents are placed for storage in cases in accordance with the nomenclature of cases.

Organization of office work

If we talk about the organization of office work as a sequence of actions that must be performed in the organization, then the first step is the creation of a separate unit (let's call it the office work department) or, with a small amount of workflow, the appointment of an employee whose duties will include organizing work with documents . In a small organization, this may be the secretary of the head, who, in addition to the functions of information, documentation, and organizational and technical services for the head, is entrusted with the functions of organizing work with documents.

The creation of a specialized office work unit - the office work department - is accompanied by a number of sequential actions.

Step 1: development and approval of the regulation on the department of office work and job descriptions for the employees of the department.

The regulation on the record keeping department determines the status of this unit (its legal status), tasks, functions, rights, responsibilities, as well as the nature of relationships with other units.

Job descriptions establish the distribution of the entire volume of work performed by the unit between employees, taking into account their qualifications, technology for performing office work and their volume.

Step 2: appointment of employees responsible for record keeping in the structural divisions of the organization.

A prerequisite for successful work with documents is the appointment of employees whose duties include record keeping in structural divisions.

Not every structural unit of an organization can claim to have an employee who will only deal with record keeping (secretary or clerk). If the size of the unit is small, the volume of documents is also small, the office work of the structural unit can be entrusted to one of the employees of the unit, as a rule, occupying the most junior position of a specialist, who will perform office work duties along with the duties of his position. The appointment of employees responsible for record keeping in structural divisions is carried out by order of the head of the organization.

Step 3: development and approval of instructions for documentary support (clerical work) of the organization (hereinafter - Instructions for DOW).

The DOW instruction is the main regulatory document that regulates the procedure and technology for working with documents from the moment they are created or received by the organization and until they are sent to correspondents or transferred to storage. The Instructions for the DOW should define the processes and procedures for processing documents at all stages of their life cycle. The instruction is a regulatory document of the organization, approved by the head of the organization and is mandatory for all employees.

Currently, the only methodological document that determines the procedure for developing the Instructions for the preschool educational institution is the Guidelines for the development of instructions for office work in the federal executive authorities (approved by order of the Federal Archive of December 23, 2009 No. 76). The guidelines are intended for federal executive authorities, however, this document can be used by other authorities, state and non-state organizations, but with appropriate adjustments.

Despite the presence methodological recommendations, the developer of the instruction needs to do a lot of preliminary work to select a specific configuration of the office workflow system that reflects the peculiarities of working with documents in this particular organization.

The development of the Instructions for the DOW is the task of the records management department (the employee responsible for working with documents). The purpose of developing the Instructions for the DOW is to establish the technology for working with documents in the organization.

Rules for documenting the management activities of the organization(compilation and execution of the main sets of management documents, including requirements for forms, composition of details and their execution);
Rules for organizing the organization's workflow(movement of documents in the process of their creation and execution, receipt and sending of documents, including registration of documents, control over the execution of documents, reference work on documents);
Rules for organizing the storage of documents(systematization of executed documents in accordance with the nomenclature of cases, formation of cases, storage of cases, transfer of documents for archival storage, destruction of documents with expired storage periods).

When developing the Instructions for the DOW, it is necessary to be based on the provisions of legislative and other regulatory legal acts governing documentary support and archiving, on the provisions of the organization's constituent documents, in particular the charter or regulation (it is in these documents that the competence of the management is determined, the right of the head to issue certain documents is fixed) , identify and analyze a set of regulatory legal acts, administrative documents on various issues of management activities and the organization of work with documents (for example, an organization’s order on the distribution of responsibilities between management or on delegation of the right to sign, an order on the procedure for accounting, storage and destruction of forms, seals and stamps of the organization, etc.). The identification of this set of documents is necessary not only for the analysis of those norms and rules in working with documents that are already established in the organization, but also so that after the approval of the instruction (and some of the provisions from these documents may be included in the Instruction for the DOW) it can be issued an order to recognize some of these documents as invalid.

Step 4: development of a nomenclature of cases, which serves as the basis for systematizing documents into cases, forming cases and conducting information retrieval work on documents.

The nomenclature of cases is a systematized list of the headings of cases formed in the organization, indicating the terms of their storage. The nomenclature of cases is necessary for the qualitative formation of the documentary fund of the organization. The documentary fund of the organization consists of documents formed in its activities, both created in the organization and received from other organizations. The nomenclature of cases allows you to form documents into cases in such a way that in the future you can effectively search for documents if there is a need to use them. In addition, the nomenclature of cases performs another important function - it sets the terms for storing documents.

In the development of the nomenclature of cases, in addition to the office work department, all structural divisions of the organization take part. More precisely, first, the structural divisions of the organization develop the nomenclatures of the affairs of the divisions, then the records management department forms the so-called consolidated nomenclature of cases, i.e. nomenclature of affairs of the organization. It is better to put the nomenclature of cases into effect from January 1 of the current year, since office work in organizations is carried out by year.

The nomenclature of cases is the basis for the systematization of documents and the organization of their subsequent storage before being transferred to the archive of the organization or destroyed after the expiration of the established storage periods.

Since the development of the Instruction for the DOW is a rather difficult task, and the first time it may not turn out to be a satisfactory version of the Instruction from all points of view, it can be recommended to first develop and approve the temporary Instruction for the DOW. Working with the temporary Instruction will allow you to check its provisions, identify weaknesses, and after appropriate revision, the Instruction on the DOW can already be approved as permanent.

Archive is an organization or its structural subdivision that receives and stores documents for the purpose of using retrospective information. A departmental archive is responsible for storing documents in a large organization, and the archive of a small and medium-sized business organization is maintained by a secretary or office.

To systematize the documents placed in the archive, such a unit of their storage as a file is formed. A business- a document or set of documents related to one issue or area of activity and placed in a separate cover. Documents are formed into cases, according to the nomenclature of cases, a systematized list of the names of cases registered in the organization, indicating the periods of their storage.

When preparing documents for archival storage, two clerical operations are performed: the formation of a case and its execution. Formation of cases- assignment of documents to a specific case and their systematization. Registration of the case, determined by the established rules, preparation for the storage of documents.

Office work and document flow

The terms "office work", "document flow", "electronic archive", "business procedures", etc. are often used as synonyms to promote certain solutions and technologies.

As a result, there was a significant difference in the opinions of software manufacturers and users on all, even the simplest, issues.

To begin with, let us briefly dwell on the concepts, terms and place of office work in ensuring the management of Russian small and medium-sized businesses. Let us make a reservation right away that these definitions are components of such a science as document management.

Management Documentation (DOW) covers the issues of documentation, organization of work with documents in the process of managing and systematizing their archival storage. Documentation is the creation of documents, i.e. their compilation, execution, approval and production.

office work- a set of measures to ensure the DOW of an enterprise or organization. It is sometimes said that DOW is the main function of office work (organization of work with documents - ensuring the movement, search, storage and use of documents, systematization of archival storage of documents, determination of the rules for storing information created in the organization, its search and use to support management decision-making and business procedures ).

business procedure- the sequence of certain operations (works, tasks, procedures) performed by employees of organizations to solve any problem or goal within the framework of the activities of an enterprise or organization.

Document flow- the movement of documents within the framework of the DOW. Documents that are being worked with in the organization (both created in it and received from other sources) are included in its Workflow. Workflow is the movement of documents from the moment they are created or received until the completion of execution or sending. When analyzing the organization's workflow, various quantitative and qualitative assessments are used. One of the main indicators is the volume of workflow - the number of documents received by the organization and developed by it for a certain period.

A document that has passed the document flow stage enters the last phase of its life cycle - archival storage.

Thus, today the basic principles of working with documents are normatively fixed. The formation of technologies for working with documents in specific organizations is influenced by many factors, such as the direction of activity, organizational structure, territorial location, volume of workflow, etc. Systems for working with documents in different organizations can vary greatly, but analyzing their diversity, you can highlight some typical technologies for working with documents.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

GAOU SPO "Volgograd Medical and Ecological College"

Volga branch

Abstract on the documentationensuringmanagement

Topic: "Document management"

Completed by: 2nd year student

Kopats A.V.

Introduction

1. The concept of workflow

2. General structure of documentation support for management

3. Classification of documents

4. Regulatory framework for office work

5. Workflow automation.

6. Features of the organization of workflow in accounting LLC "Ryazan tea factory"

Conclusion

List of used literature

Introduction

Documents are the main information resources of the enterprise, the work with which requires proper organization. Documents provide information support for making managerial decisions at all levels and accompany the conduct of all business processes. Applied to accounting we can say that a document is an information message (certificate) encoded in a certain way and fixed on a special medium, certifying that the fact of economic life either exists, or is committed, or should be committed. Documentation is a way of registering business transactions using documents at the time their commission. Document circulation is a continuous process of document movement, objectively reflecting the activities of the enterprise and allowing you to quickly manage it. A long search for the right document, losses, duplicate documents, delays in sending and receiving, personnel errors can greatly slow down, or even paralyze, the work of an enterprise, especially if it has territorially remote divisions - to organize end-to-end document flow, and hence centralized operational management in in this case, it is extremely difficult.

Efficient document management is a mandatory component of effective enterprise management. Document flow is extremely important for the proper organization of financial and management accounting; it cannot be considered in isolation from the specific business processes of a particular enterprise. That's why this topic is very important to study. In the control work, we will consider the concept of workflow, the register of documents used in the enterprise, the scheme of their movement, approaches that allow us to optimize workflow, eliminate duplicating documents and operations, and speed up work on documents.

document flow office work accounting

1. The concept of workflow

Document flow - the movement of documents from the moment they are received or created until the completion of execution or sending. Document circulation is an important link in office work, it determines the instances and the speed of this movement. The main rule of workflow is the prompt movement of documents along the most promising path with minimal time and labor. The basis of the workflow is provided by organizational documents: the Charter, regulations on structural divisions, regulations on the service of the preschool educational institution, orders for the distribution of duties, instructions for working with documents, instructions for office work, document flow schemes, ways of passing certain types of documents. The workflow as a technological process is divided into several parts - streams. They carry out direct and feedback in management. They differ in direction and in relation to the management object.

Towards:

Horizontal - link organizations at the same level

Vertical - descending, ascending - connect organizations of various levels (ascending - input, entering higher organizations from subordinate organizations. Descending - sent by higher authorities to subordinate organizations).

In relation to the management object, the workflow is formed by the flows of incoming (coming from other organizations), outgoing (sent to other organizations) and internal (created and operating within the organization) documents.

The main tasks facing the accounting service of any organization are:

formation of complete and reliable information about the business processes and financial results of the organization's activities, necessary for operational management, as well as for its use by investors, creditors, tax and financial authorities, banks and other interested parties;

ensuring control over the availability and movement of property, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

timely prevention of negative phenomena in the financial - economic activity, identification and mobilization of on-farm reserves.

The fulfillment of these tasks directly depends on the completeness and timeliness of the reflection on the accounting accounts of business transactions carried out by the organization in the course of its activities, which, in turn, is a consequence of documenting the transactions performed. The reliability of the accounting information provided by the accounting department of the organization to its users depends on the correctness of its implementation.

When calculating the volume of document circulation, only original documents or their certified copies are taken into account.

2. General structure of management documentation support

The management of any enterprise is an information process in which information is received, processed, a decision is made, the decision is communicated to the executors, whose actions are controlled (Fig. 1).

Fig.1. Management Documentation Scheme

Document management is the main organizational problem of the activity of the office work service and the problem of the technology of documentary processes, therefore it takes the place of the nodal link of any office work system. The process of organizing work with documents, including their creation, registration, control, promotion, systematization and storage, is called office work.

Any document delivered to the organization must be registered and processed. Processing of incoming documents should include logging. After consideration by the head and registration, the documents are transferred to the performers. The document is with the contractor until the final resolution of the issue. After execution, the document must be filed with the case. A case is a collection of documents related to a specific issue (a folder or file cabinet, inside which the documents are arranged in a certain order.

After the expiration of the established period, the cases are transferred to the archive for storage.

Workflow is the movement of documents from the moment they are created until the end of work with them.

Rice. 2. Document flow at the enterprise

The organization of workflow has much in common with the organization of a mechanical conveyor (Fig. 2). At one time, the introduction of conveyor assembly, along with product typing and standardization of parts, led to a significant increase in labor productivity, a decrease in the cost of the production process and marked the beginning of mass production. True, at the same time, the rhythm set by the conveyor led to an increase in the intensity of work and the nervous tension of workers.

The organization of the workflow is based on the same principles as the mechanical conveyor: the movement of documents must have minimal returns to the previous stages, the documents must be sent to the performers in accordance with their duties in order to avoid duplication of operations.

There are external and internal contours of the workflow (Fig. 3). The external contour begins with incoming (external) documents that enter the enterprise from the outside. These can be orders from higher authorities, orders, resolutions, letters from partners and customers, etc. The received documents are registered by the secretaries and then submitted for execution.

Incoming documentation is the documentation received by the enterprise from other organizations. Outgoing documents are documents that an enterprise (organization) sends to other enterprises. Outgoing documentation - these are documents that carry information developed at the enterprise in order to transfer it to other organizations: letters, certificates, reports, orders, telegrams, telephone messages, etc.

Rice. 3. Workflow scheme

If the document is created in the organization itself, then there is an internal loop of the passage of the document (initiation - execution - approval - approval - registration). It is on the inner contour of the passage of a document that its versioning often occurs (i.e., the document exists in different versions). For example, at the approval stage, when comments from different people appear. An important task of office work is tracking, accumulating and managing versions of documents, as well as controlling document changes.

Each document in the process of movement must go through three operations: registration, control, sending to the case. To avoid confusion with documents, each operation must be performed once.

3. Document classification

There are a number of options for classifying documents.

By origin - Official, personal

By urgency - Urgent, non-urgent

According to publicity - Secret, Soviet secret, for official use, unclassified

By form - Typical, individual

By terms of storage - Temporary storage, long-term, permanent

By the nature of information links Incoming, outgoing and internal

By type of media - Paper, electronic

Especially it is necessary to highlight the class of management documents, which include:

organizational documents (charter of the enterprise, staffing, job descriptions of employees);

administrative (instructions, orders, decisions);

information and reference (letters, faxes, memos, telephone messages);

Documents on personnel (employment books, contracts with employees, personal files of employees).

4. Regulatory framework for office work

The regulatory framework for office work is laws and other legal acts that regulate the creation and promotion of documents, describe the structure and functions of office work services. The components of the regulatory framework for office work are shown in Fig. 4. Legislative and legal acts in the field of information and documentation include laws Russian Federation, decrees and orders of the President of the Russian Federation, resolutions of the Government and various executive authorities.

Fig.4. Regulatory framework for office work

Legislative and legal acts in the field of information and documentation include laws of the Russian Federation, decrees and orders of the President of the Russian Federation, resolutions of the Government and various executive authorities.

For example, the Civil Code of the Russian Federation establishes the types of documents created to record acts of civil relations, confirm legal relations, etc. The Law of the Russian Federation "On the Archival Fund and Archives" regulates the rules for storing documents, their accounting, the use of archival funds and their management. The Law of the Russian Federation "On Standardization" establishes the procedure for standardization, the implementation of state control over compliance with standards and defines liability for their violation.

To record, store and give legal force to documents created by different organizations, it is necessary to comply with certain requirements not only for the content of the document, but also for its design. Registration of official documents is regulated by standards.

Uniform requirements for paperwork are fixed in the State Standard (GOST). In particular, GOST R 6.30-2003 formulates the basic requirements for paperwork (GOST materials can be found on the CD-ROM application). An example of a workflow schedule is given in the Recommendations on the Formation of Accounting Policies for Territorial Environmental Administrations and Budgetary Organizations of the State Committee for Ecology of Russia ( Annex to the Letter of the State Committee for Ecology of Russia dated July 26, 1999 N 04-14 / 24-204).

5. Workflow automation

In the process of workflow automation, four stages can be conventionally distinguished (Fig. 5): paper workflow, paper workflow using stand-alone PCs, mixed and paperless workflow.

Rice. 5. Evolution of forms of workflow

Paper workflow means that all stages of the document takes place in paper form. A decade and a half ago, this type of workflow was dominant. To register paper documents, large magazines or large-format sheets were used, into which newly registered documents fit. After a certain period of time, magazines and sheets were handed over to the archive.

When computers appeared, they replaced magazines and sheets, marking the beginning of paper workflow using stand-alone PCs.

Paper workflow using stand-alone PCs means that the PC is used to prepare and file documents. Actually, at this stage, the concept of an electronic document arises, i.e. such a document that is stored exclusively in a computer, or, as they say, "on machine media". However, the advantages of an electronic document in the absence of a local network can only be realized to a small extent. The transfer, coordination and approval of documents at this stage is carried out in paper form.

Rice. 6. Mixed workflow

Mixed workflow (Fig. 6) suggests that computers connected to a local network serve to prepare, transfer and store documents, but the document has legal force only in paper form. Coordination and approval of financial and legal documents is carried out in paper form. The preparation of the draft document is carried out in electronic form (paragraph 1), then the document is sent to the secretary, who registers it, prints it out and submits it to the head for approval (paragraph 2). The head makes changes and gives the document to the contractor for revision (paragraph 3). After the document is approved, it is sent over the local network to all performers (paragraph 4).

Paperless document flow means that all operations with documents are carried out electronically.

6. Features of the organization of document management in accounting LLC "Ryazan tea factory"

Document flow in the accounting of Ryazan Tea Factory LLC can be characterized as mixed. Since the factory is an enterprise with a small staff, there is no need to implement a complex automated electronic document management system. Microsoft Outlook is used as a distribution medium for documents, with the help of which files with documents are sent, and the same program is used to send images of documents obtained by scanning primary paper originals. As can be seen from fig. 6, email provides contact of everyone with everyone.

Rice. 6. Organization of workflow on the principle of "each with each" in the accounting of LLC "Ryazan tea factory"

With this approach, there are no unified automated directories for the entire enterprise, and each division, incl. and accounting, forms its own systems of classifiers and standards. In this case, the same address books containing the email addresses of employees are usually used.

Registration of documents under such a scheme is carried out manually, information about documents is entered in tables that are not processed by automated systems. Each document is sent along the route chosen by the next executor. Thus, the factory organized work on the basis of e-mail exchange and storage of documents on a file server, where everyone has his own cell. This control scheme is convenient for storing documents. For example, in the "Accounting" folder there is a "financial department" folder, in it is a "financial planning" folder, even deeper - "tax minimization". Such a hierarchy is intuitive for users - everyone knows his cell, knows where to put certain documents.

The movement of primary documents in accounting is regulated by the workflow schedule. A workflow schedule is a schedule or diagram that describes the movement of primary documents in an enterprise from the moment they are created to the moment they are transferred to storage. There is no unified form of workflow schedule. Each company draws up a schedule independently, based on the characteristics of the activity.

At the Ryazan tea factory, the workflow schedule is developed by the chief accountant, and approved by the head of the enterprise.

The schedule establishes a rational workflow, i.e. provides for the optimal number of departments and executors for the passage of each primary document, determine the minimum period of his stay in the department. Proper scheduling of the workflow and its observance contribute to the optimal distribution of duties between employees, strengthening the control function of accounting and ensure the timeliness of reporting.

For each document, including accounting, there is its own way of movement, five main stages:

1) drawing up a document at the time of the business transaction, and if this is not possible - immediately after its completion in accordance with the requirements for its execution;

2) transfer of the document to the accounting department, where the timeliness and completeness of its submission for accounting processing are controlled;

3) verification of accepted documents by an accountant in form (completeness and correctness of execution, filling in of mandatory details are checked), in content (legality of documented operations, logical linking of individual indicators) and arithmetic verification;

4) document processing in accounting, which is carried out in three stages:

* taxation (rate) - provides for the transfer of natural and labor meters into a generalized monetary meter. For example, a time sheet was transferred, on the basis of which the wages of employees are calculated;

* grouping - selection of documents that are homogeneous in economic content. For example, the arrival and consumption of inventory items;

* account assignment - an indication in the primary document of correspondence of accounts for a specific business transaction arising from the content of the document;

5) delivery of documents to the archive for storage after the compilation of accounting registers for them.

The accounting rules provide for a period of storage of primary documents for five years. Archival legislation establishes various periods for the storage of standard management documents (the list was approved by the Federal Archives on December 6, 2000). For example, the list obliges keeping personal accounts of employees for 75 years. The period of storage of the document is calculated from January 1 of the year following the year when the document was issued.

In accordance with clause 5 of the Accounting Regulations "Accounting policy of the organization" (PBU 1/98) (approved by Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n), the factory's accounting policy includes, among other things, document flow rules and processing technology accounting information. Various documents, including the Regulation on Accounting and Accounting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n), repeatedly mention the workflow schedule and the need to comply with it. However, how such a schedule is drawn up, what requirements are imposed on its execution, is not explained in these documents.

The Regulation on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Bureau of the USSR, sets out the procedure for organizing document flow, in accordance with which the movement of primary documents in accounting (creation or receipt from other enterprises, institutions , acceptance for accounting, processing, transfer to the archive - document flow) is regulated by the schedule.

The chief accountant organizes the work on drawing up the workflow schedule. The workflow schedule is approved by the order of the head of the factory.

The workflow schedule is drawn up in the form of a list of works on the creation, verification and processing of documents performed by each division of the enterprise, institution, as well as by all performers, indicating their relationship and the timing of the work.

Factory workers (heads of workshops, foremen, timekeepers, employees of the planning, economic, financial departments, labor departments and wages, supplies, storekeepers, accountable persons, accountants, etc.) create and submit documents related to the scope of their activities, according to the workflow schedule. To do this, each performer is given an extract from the schedule. It lists the documents related to the field of activity of the contractor, the deadlines for their submission and the divisions of the enterprise to which these documents are submitted.

Responsibility for compliance with the workflow schedule, as well as responsibility for the timely and high-quality creation of documents, their timely transfer for reflection in accounting and reporting, for the accuracy of the data contained in the documents are borne by the persons who created and signed these documents.

The chief accountant is responsible for monitoring compliance with the workflow schedule by the executors at the factory.

Primary documents, accounting registers, accounting reports and balance sheets are subject to mandatory transfer to the archive, and before that they are stored in the accounting department in lockable cabinets under the responsibility of the deputy chief accountant. Forms of strict reporting are stored in safes.

Manually processed primary documents of the current month, related to a specific accounting register, are completed in chronological order and bound. Work orders, shift reports and other documents are stored unbound but bound in folders to prevent their loss or misuse.

In accordance with Article 17 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (as amended on July 23, 1998), primary accounting documents, accounting registers and financial statements are stored for the periods established in accordance with the rules of organization of state archives, but not less than five years. The working chart of accounting accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) are stored for at least five years after the year in which they were used for the preparation of financial statements for the last time.

The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.

The safety of primary documents, accounting registers, accounting reports and balance sheets, their execution and transfer to the archive is ensured by the chief accountant.

The issuance of primary documents, accounting registers, accounting reports and balance sheets from the accounting department and from the archive of the factory to employees of other structural divisions is not allowed, and in some cases can be done only by order of the chief accountant.

In case of loss or destruction of primary documents, the head of the enterprise, institution appoints by order a commission to investigate the causes of loss, death. AT necessary cases representatives of the investigating authorities, security and state fire supervision are invited to participate in the work of the commission. The results of the commission's work are formalized by an act, which is approved by the head of the enterprise, institution. A copy of the act is sent to a higher organization.

The accounting document flow at Ryazan Tea Factory LLC is generally well-defined. However, employees sometimes spend quite a lot of time searching for the necessary data. A typical situation is when the original texts of contracts are stored by lawyers in electronic form (often without a history of changes); accounting entries for documents accompanying the execution of contracts are made in the accounting system; records of contracts and related documents are kept in a spreadsheet; invoices and acts are stored in paper form in the financial department, and current correspondence regarding contractual work is stored in employees' electronic mailboxes. With such "scattered" data and documents, it is difficult to ensure their integrity, consistency and security. An electronic document management system would make it possible to organize any interaction between employees of an enterprise on the basis of documents, ensure the creation and movement of documents throughout the organization, control over the execution of documents and processes that are described with their help, as well as storage.

At the same time, the workflow schedule at Ryazan Tea Factory LLC is clear, employees strive to fulfill it accurately, which helps to improve all accounting work at the enterprise, increase the level of automation of accounting work, optimal distribution of job responsibilities between employees, strengthen the control function of accounting and ensure timely reporting.

Conclusion

Documentation is a way of registering business transactions using documents at the time of their completion. Documenting business transactions is one of the distinguishing features of accounting, as it allows for continuous monitoring of business processes. The basis for reflecting information about completed business transactions in accounting registers are primary the documents. Primary documents record the fact of a business transaction.

Document flow should be understood as the creation or receipt of primary documents from other organizations, their acceptance for accounting, processing and transfer to the archive. Document flow at the enterprise is regulated by a schedule. The workflow schedule is compiled by the chief accountant and signed by the head.

For each document in the accounting of Ryazan Tea Factory LLC, there is its own way of movement, i.e. your paperwork.

The disadvantage of the organization of workflow in LLC "Ryazan Tea Factory" is that the employees of the enterprise spend a lot of time searching for the necessary data or recreating documents that already exist, the advantage is the precise implementation of the workflow schedule, the desire to adhere to scientific foundations workflow, management of regulatory documents in its implementation.

List of used literature

1. Barkhatnova A. Terms of storage of documents and the consequences of their loss // Financial newspaper. - 2004. - No. 44.

2. Bertyakov A., Sumin A. Workflow automation // Financial director. - 2004. - No. 7-8.

3. Accounting (financial) statements: Proc. allowance / Ed. prof. V.D. Novodvorsky. - M.: INFRA-M, 2003. - 254 p.

4. Kozlova E.P., Babchenko T.N., Galanina E.N. Accounting in organizations. - M., 2005. - 720 p.

5. Elgina E.B. Source documents. - M.: Status-quo, 2004. - 452 p.

6. Kondrakov N.P. Accounting: Tutorial. - M.: INFRA - M, 2004. - p. 645.

7. Kuznetsova T.V. Maintaining control over deadlines is the most important task of the secretary // Secretarial business 2000. No. 1. 3-5.

8. Kuznetsova T. V. “Office work (documentary support of management)” - M .: ZAO “Business School “Intel-Sintez”, 2003.

9. Kuznetsova T.V. Secretarial business. M .: CJSC "Business School -" Intel-sintez "2001 - 324 p.

10. Khramtsovskaya N.A. What is a "document"? /Office management and document flow at the enterprise/ N7, July 2004

11. Tumasyan R.Z. Accounting: Textbook. 2nd edition - M .: OOO "NITARALLYANS", 2003.- 895s.

13. Federal Law of February 20, 1995 No. 24-FZ “On Information, Informatization and Information Protection”

14. Regulation on accounting "Accounting policy of the organization" PBU 1/98. Approved by order of the Ministry of Finance of the Russian Federation dated December 09, 1998 No. 60n.

15. Regulation on accounting "Accounting statements of the organization" PBU 4/99. Approved by order of the Ministry of Finance of the Russian Federation dated 06.07.99 No. 43n.

16. Standard instruction for office work in the Federal executive authorities, approved by order of the Federal Archival Service of Russia dated November 27, 2000 / No. 68

17. GOST R 51141-98 Office work and archiving. Terms and definitions (approved by the Decree of the State Standard of Russia dated February 27, 1998 No. 28)

Hosted on Allbest.ru

...