Автор: Пользователь скрыл имя, 21 Ноября 2011 в 18:57, доклад
The payment system is a set of organizations and agencies, as well as a set of tools and procedures necessary for carrying out monetary settlements between the subjects of accounting relations that arise in the production and sale of goods and services. The task of creating a new payment system, an adequate market development, is a multifaceted, complex, and its implementation will require a long time.
The payment system of the enterprise
The payment system is a set
of organizations and agencies, as well as a set of tools and procedures
necessary for carrying out monetary settlements between the subjects
of accounting relations that arise in the production and sale of goods
and services. The task of creating a new payment system, an adequate
market development, is a multifaceted, complex, and its implementation
will require a long time.
Any company makes cash payments, on the one hand, the buyer, on the other - as a seller. The company also provides cash payments to workers, employees, calculated with the budget and the bank. The aggregate of all cash payments by the undertaking of payment transactions. A large part by non-cash, that is, commission records (entries) in accounts in banks. Cash used mainly in payment transactions, which involves people, as well as the calculations for small amounts.
For continuity of settlement should observe the following basic principles of cash flow:
1. All businesses and organizations are obliged to keep their money in bank accounts. In the offices of enterprises are allowed to keep only small amounts of cash within the established norms.
2. vast majority of non-cash payments should be done through bank.
3. demand for payment shall be exhibited or before shipment of goods, or after it, to avoid delays of payments.
4. payments made from customers' accounts at the bank only with their consent. This is an important condition prevents the bank at the disposal of funds belonging to an economic authorities opened an account with this bank.
5. have multiple forms of payment and types of payments that the company may choose at its discretion.
Cashless payments are widely used in the development of the banking system and have several advantages over calculations using cash.:
1. allow to increase the credit resources of the banking system, promote lending relationships;
2. contribute to the strengthening of cash handling, because they reduce the amount of cash required for the turnover;
3. accelerate cash flow and as a result - material resources.
We can distinguish two groups of cash payments: inter-farm and inter-bank.
Inter-farm non-cash transactions occur between economic entities - businesses, organizations of different ownership forms.
Interbank payments are payments to the organization among the various commercial banks and the Central Bank.
To include non-cash payments
and plastic magnetic cards, which have been widely used in the development
of market relations and the computerization of society.
Building a system of operational
cash flow management, as part of a financial management company requires
strict regulation and comprehensive approach to the coordination and
implementation of all the processes of cash payments to the company.
Financial management system can be considered as a mechanism that ensures
the functioning and interaction of all levels of management: strategic,
tactical and operational.
At the strategic level decisions regarding long-term investment funds and their methods of financing, as well as significant changes in the structure of the enterprise and business practices. Management tool at this level is the annual budget.
At the tactical level decisions relating to the provision of current liquidity. Tactical decisions are implemented within one month and have no long-term consequences. Within the financial management of tactical targets are set for the emergence and maturity of the obligations and forming detailed plans for spending on a calendar month.
Operational financial management focused on the practical implementation of the decisions taken at the tactical level. The primary objective of operational financial management is the maintenance required for the settlement of the absolute level of liquidity. A stable and rhythmic work of main and auxiliary facilities, and other services of the enterprise depends largely on the ability to pay the kinds of resources they consume.
Should be kept to a minimum the risk of a situation in which financial managers will be unprepared for sporadic "failure" of the obligations of the enterprise can not be repaid in a timely manner due to lack of means of payment. Therefore, the construction of the operational financial management, in practice, is of paramount importance, both for the troubled company, faced with a lack of cash flows, and for successfully developing a business that requires protection from the economic risks and get maximum effect from the use of funds.
The main objectives of building a system of payment calendar is:
Sustaining the absolute liquidity and solvency;
maximization of economic benefits from the use of funds.
To achieve these goals requires the following tasks:
establishment of operational systems reflect the data on planned and actual income / payments in the context of sources of CP (cash), contractors, or other credential analyst in a given period;
control of receipts and payments, taking into account the stock of liquidity in the context of forms of money (marketable securities, stocks, bonds, loans);
Planning accumulation of funds in bank accounts and deposits, sale / purchase of foreign currency;
Planning the credit of the enterprise, tracing of cash shortages and the movement of credit / loans;
creating the relationship of production and financial plans of the company;
a mechanism of control and interaction of personnel authorized to make decisions about spending money;
provide timely information about the status of payments of the enterprise;
prevent the formation of excess cash balances in the accounts and on hand business.
Operational financial management system has five interrelated functions:
planning income, expenditures and balances of payments of funds in the short term (one month);
execution of the plans cover the cost;
account of emerging and redeemable liabilities, movements and balances means of payment;
monitoring implementation of plans for the emergence and maturity of the obligations and expenditure of means of payment;
plan-fact analysis of data on the movement of obligations and payment of funds and identify the causes of deviations.
Thus, the system is operational financial management is a fairly high functional importance, respectively, well-designed system allows with minimal losses and labor costs to implement the basic production, providing the functions of the enterprise.