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Conducting office work at the production site. Theoretical foundations of document flow and office management of an organization. Registration of incoming documentation

Sooner or later after the start of activity, any enterprise is faced with the need to organize work with documents, which are a basic management tool, since it is with their help that guidelines are transmitted and management decisions are communicated to a specific executor. The office management system at the enterprise is designed to ensure standardization and uniformity of documentation, organize its recording and storage in order to facilitate work with business documents. The functions of the office management system include:

Competent organization of document flow, ensuring the prompt transfer of documents along the shortest route with minimal time spent, allowing you to control the passage of any document and its execution on time;
- automated system for registration and accounting of all incoming, outgoing and internal documentation;
- archiving of documents, allowing you to systematize them according to formal criteria and form them into files;
- creation of a nomenclature of cases - a system of codes based on lists of case titles, facilitating their systematization and determining the storage periods for archives established by legislative or industry regulations.

If all these functions of working with document flow in an enterprise are implemented, we can say that the office management system is debugged and works as required.

Organizational and legal aspects

Any document containing the details of an enterprise is considered business paper and, therefore, legal consequences are determined for it, i.e. this document can already be presented in court when resolving conflicts and contradictions that have arisen. Therefore, record keeping must be carried out on the basis of regulatory documents - specially developed instructions, verified by the legal service and approved by the head of the enterprise. This is not only a guide, but also a binding document, so all interested parties must be familiar with it and sign it.

The document forms in accordance with which the enterprise operates must be standardized. The composition of the details that must be indicated on the forms is determined in accordance with GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Documentation requirements." The same standard also establishes requirements for the preparation of business and administrative documentation.

When starting to study the course, you should first of all become familiar with the basic professional terms and definitions that are constantly encountered in working with documents.

Office work is a branch of activity that provides documentation and organization of work with official documents.

Initially, the term appeared in oral speech (presumably in the 17th century) and meant the process of solving (producing) a case: “producing a case” - solving an issue. During the decision, there was a need to consolidate the result, for example, the agreement reached. Since ancient times, documents have been created for this purpose, since the spoken word is short-lived, can be forgotten, distorted during transmission, or misunderstood. Already in the 16th century. the word is used case as a collection of documents related to some matter or issue. For the first time in this concept the word “deed” was recorded in documents in 1584.

Modern office work includes:

Ensuring timely and correct creation of documents (documentation);

Organization of work with documents (receipt, transfer, processing, accounting, registration, control, storage, systematization, preparation of documents for archiving, destruction).

In parallel with the term “office work” in recent decades the term has been used documentation support for management(DOW). Its appearance is associated with the introduction of computer systems into management and their organizational, software and information support to bring it closer to the terminology used in computer programs and literature. Currently, the terms “paperwork” and “documentation management” are synonymous and are used to refer to the same activity. Both terms can be found, for example, in the names of documents regulating the organization of documentation processes: “State system of documentation support for management” and “Standard instructions for office work in ministries and departments of the Russian Federation.”

Documentation is the process of creating and processing a document. The state standard defines documentation as “recording information on various media according to established rules.”

The need to record information appeared among people in ancient times. “Documents” from various eras, created on clay tablets, birch bark, stone steles, etc., have survived to this day. The methods of applying information were also different: drawing, graphics, writing. Currently, in management practice, they mainly use documents created by any method of writing - handwritten, typewritten, typographical, computer, as well as using graphics, drawings, photographs, sound and video recordings and on special materials (paper, film and photographic film, magnetic tape, disk, etc.). The scientific discipline that studies the development of methods of documentation and storage media is document management

Organization of work with documents - ensuring the movement of documents in the management apparatus, their use for reference purposes and storage. The term is defined by the state standard as “the organization of document flow, storage and use of documents in the current activities of the institution.”

Document flow the standard calls movement of documents in an organization from the moment they are created or received until completion execution or dispatch. Document processing technology includes:

Reception and primary processing of documents;

Their preliminary consideration and distribution;

Registration of documents;

Control of document execution;

Information and reference work;

Execution of documents;

Sending them out;

Systematization (formation of files) and current storage of documents.

Let's explore some of the listed concepts. So, registration means record of accounting data about a document in the established form, recording the fact of its creation, sending or receipt, control of the execution of documents - a set of actions that ensure their timely execution, formation of a case - grouping of executed documents into a case in accordance with the nomenclature of cases (a systematic list of names of cases opened in the organization, indicating the periods of their storage, drawn up in the prescribed manner) and systematization of documents within the file.

Any management decision is always based on information on the issue under consideration or the managed object. Information is identical to the concepts: “data”, “information”, “indicators”. The following term is legally established:

“Information is information about persons, objects, facts, events, phenomena and processes, regardless of the form of their presentation.”

In each area of human activity, information has its own specifics and therefore it is accordingly divided into medical, scientific, technical, technological, etc. In federal authorities and management, in institutions, organizations and enterprises (regardless of the direction of activity and form of ownership) management information that is used for the purposes of managing any object or structures. There are a number of requirements for management information: completeness, efficiency, reliability, accuracy, targeting, accessibility for human perception.

Documents are used in various fields of activity, branches of knowledge, spheres of life and are the object of study in many scientific disciplines. Therefore, the content of the concept “document” is multi-valued and depends on the industry in which it is used and for what purposes. Thus, for lawyers, a document is, first of all, a way of proving or testifying to something, for a historian it is a historical source, a cybernetics documentarian is a carrier of information, and specialists in the field of management consider it a means of recording and transmitting management decisions.

The Federal Law “On Information, Informatization and Information Protection” provides the following definition of the concept “document”:

Document - This information recorded on a tangible medium with details that allow its identification. The same definition is given in the state standard for terms and definitions “Office work and archiving”. To more fully characterize the concept of “document,” the concept of “requisites” should also be expanded.

Each document consists of a number of its constituent elements, which are called details (name, author, addressee, text, date, signature, etc.). GOST establishes the following definition:

Document details - a required design element official document?

Different documents consist of different sets of details. The number of details is determined by the purposes of creating the document, its purpose, requirements for the content and form of this document. For many documents, the number of details is strictly limited. For a number of documents, the number and composition of details are established by legislative and regulatory acts. But in any case, as follows from the definition, information recorded on a tangible medium must be formalized by entering the necessary details. Only then does it become a document.

In document science, a document is considered as the result of fixing (displaying) facts, events, phenomena of objective reality and human mental activity in any convenient way on special material.

Documents, having recorded (displayed) information, thereby ensure its preservation and accumulation, the possibility of transfer to another person, repeated use, repeated and repeated return to it over time. They affect various areas of human activity and are divided into text and graphic, traditional (handwritten, typewritten) and computer media, scientific, technical, personal and official, etc.

Official documents - This documents created by legal entities or individuals, executed and certified in the prescribed manner. Among them, a special category consists official (managerial) documents that are defined by the state standard as official documents used in the current activities of the organization.

As information carriers, documents act as an indispensable element of the internal organization of any institution, enterprise, any company, ensuring the interaction of their structural parts and individual employees. They are the basis for making management decisions, serve as evidence of their implementation and a source for generalizations and analysis, as well as material for reference and search work. In management activities, a document acts both as an object of labor and as a result of labor.

We will tell you how to competently organize work with company documents, as well as their accounting and storage. We will give step-by-step instructions for organizing office work in the company.

From the article you will learn:

Related materials:

Why is it important to pay attention to office work?

Office work is an activity that ensures the creation of official documents and determines the procedure for working with them. Of course, the question of whether it is necessary to think through the order of working with documents arises when it becomes difficult to find any specific paper. On the one hand, we must be happy that the company is developing and growing, but on the other hand, a new task is on the agenda - how to properly and conveniently organize document flow.

It is easier with office work in official institutions - there this process is regulated by special regulations:

Order of the Ministry of Justice of Russia dated April 16, 2014 No. 78 “On approval of the Rules of notarial office work” (together with the Rules of notarial office work approved by the decision of the FNP Board of December 17, 2012, order of the Ministry of Justice of Russia dated April 16, 2014 No. 78) approved the rules of document flow for notaries;
The decision of the Board of the Eurasian Economic Commission dated 05.05.2015 No. 46 “On the Rules for Internal Document Management in the Eurasian Economic Commission” determined the rules for working with documents in the EEC;
By Order of the Judicial Department at the Supreme Court of the Russian Federation dated April 29, 2003 No. 36, the Instructions for judicial records management in the district court were approved;
Resolution of the Central Election Commission of Russia dated January 20, 2016 No. 321/1831-6 adopted the Instructions for office work in the Central Election Commission of the Russian Federation;
Decree of the Government of the Russian Federation dated June 15, 2009 No. 477 approved the Rules for office work in federal executive authorities.

There are also specific regulations that mention how to carry it out at certain enterprises. For example, Federal Law No. 66-FZ of April 15, 1998 “On horticultural, gardening and dacha non-profit associations of citizens” prescribes the procedure for conducting office work in such organizations.

In private companies, all issues of organizing office work are decided by the owners. More precisely, specific performers are entrusted with developing office work from scratch - sometimes HR officers, sometimes secretaries. Since such an order has matured, it means that there really is a need for such regulation.

How to work with documents: reminders on the Sample instructions for office work

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How to organize office work: step-by-step instructions

Office work in an LLC from scratch, step-by-step instructions will help you decide where to start and what result you should strive for. Ideally, the organization should adopt an internal document - instructions for office work. If the company is large, with divisions and branches, then the adoption of several local acts regulating these issues is justified.

Step 1. Decide which documents will be subject to the instructions. Let us recall that the entire mass of papers is divided in the organization into internal (local), outgoing and incoming. The procedure for working with them is different, so it is worth describing it in different sections.

Step 2. Write instructions. Separately provide for local acts:

how they are received;
how employees are introduced to them;
where and with whom local acts are stored.

Based on the incoming documentation, it is necessary to describe who and where registers the incoming documentation, within what time frame, how it records the transfer of the document for execution, where to store the incoming document after responding to it, and other procedural issues. For outgoing calls, similarly resolve the issue of the registration procedure, rules for sending, signing.

Instructions for office work: procedure for registering internal documents

How to prepare documents according to Sample Instructions

Step 3. Indicate in the instructions which documents have an approved standard form and which should be drawn up in accordance with the approved GOST.

How to implement GOST through instructions for office work

Step 4. Determine the responsible persons for the implementation of each section of the instructions. Decide in what order, where, under whose responsibility the documents will be stored.

Section “Prompt storage of documents” in the Office Management Instructions

Download sample instructions

Step 5. Determine whether additional sections of the instructions are needed. Depending on the specifics of the organization’s activities, it may be necessary to indicate the procedure for making copies, the procedure for working with seals and stamps, and the procedure for exchanging documents between departments.

A number of documents may be subject to other local acts, for example, under the approved procedure for working with personal data or the procedure for preserving the organization’s trade secrets. It is advisable to make references to these local acts. In addition, work with documents in a number of organizations may also be regulated by special legislation. For example, document flow in a credit institution is subject to the Federal Law “On Banks and Banking Activities,” which regulates the procedure for handling bank secrecy. These points should also be taken into account when drawing up instructions.

Accounting and storage of seals and stamps in the company: Instructions section

How to organize work with seals and stamps

Step 6. Approval of instructions and bringing them to the attention of employees. After this stage, the local act comes into force, and its implementation becomes mandatory for all employees of the company.

How to organize personnel records management

It is equally important for the company to think through personnel records management. The stages of organizing personnel document flow are, in principle, no different from the stages of establishing office work as a whole. They also determine a list of documents that will be compiled, modified, copied and distributed in accordance with the instructions for personnel records management. Here it is necessary to take into account that the organization has much less room for “imagination” in relation to personnel documents - what must be present in the company for personnel records is specified in the Labor Code of the Russian Federation and other regulations. And for the absence or incorrect execution of personnel documents, considerable fines are provided. Therefore, the preparation of this instruction must be approached with the utmost seriousness.

Sections of the instructions for personnel records management should contain information about the developed standard documents in the company, for example, the approved form of the employment contract, orders, as well as the procedure for familiarizing employees with the documents. It is also necessary to reflect the specific aspects of the activities of a particular organization: if they draw up schedules, then in what time frame and in what order they should be submitted for approval; if they issue protective equipment, then in what order they will keep records.

Instructions for personnel records management: sample

Download the full sample

It should also be taken into account that for organization of office work, including personnel, special software has been developed to automate these processes. Large companies currently use them, but this fact does not replace the need to develop and follow instructions.

Organizational forms of office work

There are three forms of organizing office work:

centralized;
decentralized;
mixed.

In a centralized form, all technical operations for document processing are concentrated in one structural unit. This is usually the office management service. The advantage of this form of office work is that you can create a single database for all documents that are received or created in the organization. Find the papers you need faster. This form of office work is suitable for companies with a linear functional structure.

With a decentralized form of office work, preschool education services are created in each structural unit. If the company is geographically distributed, this form will come in handy.

With a mixed form of organization of office work, some operations are performed in the preschool educational institution service, others - in structural divisions. The former usually deal with the reception, registration, and control of documents, the latter - create and draw up papers, systematize them and organize them for storage. The same operation with this form of office work can be carried out both in the preschool educational institution service and in departments - it depends on the document.

Document routes will help speed up document flow in the company

Each organization creates documents reflecting various aspects of its activities: management (planning, regulation, control, etc.), provision of necessary resources (human, financial, raw 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, contracts, protocols, acts, etc.). In order for the organization's activities to be effective, and work with documents to be orderly and organized, an office management system is created in the organization.

Let's define the terms

By an office management system we mean a set of organizational, informational, technical, technological measures that ensure 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, so to effectively organize work, it is not enough to put documents in folders and store them in cabinets or desks. Documents need to be systematized, registered, monitor their execution, determine their storage periods, formulate them into files, deposit them in an archive or destroy them after they have lost their value and the storage period established by regulations has expired. And all this must be done, guided by certain principles, according to certain rules, so that at any time the necessary document can be found and so 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 set forth in clause 2.1 of GOST R 51141-98 “Office management and archiving. Terms and definitions,” office work (documentation support for 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, library and publishing. Document management. General requirements": records management - a set of systematic and effective actions for the creation, use, storage and destruction of documents in organizations in order to prove the conduct of business (managerial) operations" (clause 3.20).

Documenting the activities of an organization (creating documents) is an activity in which almost all employees of the organization are engaged to one degree or another. Organization of work with documents (processing of documents, their storage, use) are types of activities that are performed by a specialized unit of the organization or, if the organization is small, by an employee (document specialist, clerk) performing the functions of an organizer of work with documents or a document manager.

note

In our opinion, we can say that an organization has an office management system if:

document management functions (creation, processing, storage and use of documents) are distributed among the organization’s employees and responsibility for their non-compliance is determined;
document flow is organized, i.e. movement of documents from the moment of their creation or receipt by the organization until completion of execution, sending of the document and/or transfer to the file for storage;
a system for registering (accounting) documents (incoming, internal, outgoing) has been established and document search is provided;
executed documents are placed for storage in files in accordance with the nomenclature of files.

Organization of office work

If we talk about the organization of office work as a sequence of actions that must be performed in an organization, then the first step is the creation of a separate unit (let's call it the office work department) or, if the volume of document flow is small, the appointment of an employee whose responsibilities will include organizing work with documents . In a small organization, this may be the manager’s secretary, who, in addition to the functions of information, documentation and organizational and technical services for the manager, 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 regulations on the office management department and job descriptions of department employees.

The regulations on the office management department determine 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 department 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 responsibilities include record keeping in structural divisions.

Not every structural unit of an organization can claim to have an employee who will only be involved in office work (secretary or clerk). If the number of the department is small, the volume of documents is also small, record keeping of the structural unit can be entrusted to one of the employees of the division, usually occupying the most junior position of a specialist, who will perform record keeping duties along with performing 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 documentation support (paperwork) of the organization (hereinafter referred to as the Instructions for Preschool Education).

The instruction for preschool educational institutions 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 until they are sent to correspondents or transferred for storage. The Instructions for Preschool Education 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 defining the procedure for developing Instructions for preschool educational institutions is the Methodological Recommendations for the development of instructions for office work in federal executive authorities (approved by order of Rosarkhiv dated December 23, 2009 No. 76). The methodological recommendations 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 of Methodological Recommendations, the developer of the instructions needs to do a lot of preliminary work to select a specific configuration of the office management system, reflecting the features of working with documents in a given organization.

The development of Instructions for preschool educational institutions is the task of the office management department (the employee responsible for working with documents). The purpose of developing the Instructions for Preschool Education is to establish the technology for working with documents in the organization.

Rules for documenting the management activities of an organization(drafting and execution of basic sets of management documents, including requirements for forms, composition of details and their design);
Rules for organizing the organization's document flow(movement of documents in the process of their creation and execution, receipt and sending of documents, including registration of documents, control of the execution of documents, conducting reference work on documents);
Rules for organizing document storage(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 Preschool Education, it is necessary to be based on the provisions of legislative and other normative legal acts governing documentation support and archiving, on the provisions of the organization’s constituent documents, in particular the charter or regulations (it is in these documents that the competence of management is determined and the right of the manager to issue certain documents is secured) , identify and analyze a set of normative legal acts, administrative documents devoted to various issues of management activities and 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 recording, storing and destroying forms, seals and organization stamps, etc.). Identification of this set of documents is necessary not only to analyze those norms and rules for working with documents that are already established in the organization, but also so that after approval of the instructions (and some of the provisions from these documents may be included in the Instructions for preschool educational institutions) can be issued an order declaring some of these documents 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 case titles generated in an organization, indicating their storage periods. The nomenclature of cases is necessary for the high-quality formation of the organization’s documentary fund. The documentary fund of an organization consists of documents generated in its activities, both created in the organization and received from other organizations. The nomenclature of files allows you to organize documents into files 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 files performs another important function - it sets the storage period for documents.

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

The nomenclature of files is the basis for systematizing documents and organizing their subsequent storage before transfer to the organization’s archive or destruction after the established storage periods.

Since the development of Instructions for preschool educational institutions is a rather complex task, and the first time you may not get a satisfactory version of the Instructions from all points of view, it can be recommended to first develop and approve a temporary Instruction for preschool educational institutions. Working with the temporary Instruction will allow you to check its provisions, identify weaknesses, and after appropriate modification, the Instruction for Preschool Education can be approved as permanent.

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State Autonomous Educational Institution Volgograd Medical-Ecological College

Volzhsky branch

Abstract on documentaryensuringmanagement

Topic: “Document flow”

Completed by: 2nd year student

Kopats A.V.

Introduction

1. The concept of document flow

2. General structure of documentation support for management

3. Classification of documents

4. Regulatory framework for office work

5. Automation of document flow.

6. Features of the organization of document flow in the accounting of Ryazan Tea Factory LLC

Conclusion

List of used literature

Introduction

Documents are the main information resources of an enterprise, work with which requires proper organization. Documents provide information support for making management decisions at all levels and accompany the conduct of all business processes. In relation to accounting, we can say that a document is an information message (certificate) encoded in a certain way and recorded on a special medium, certifying that a fact of economic life either exists, has been completed, or should be committed. Documentation is a way of registering business transactions with with the help of documents at the time of their completion. Document flow is a continuous process of movement of documents, objectively reflecting the activities of the enterprise and allowing it to be quickly managed. A lengthy search for the required 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 geographically remote divisions - organize end-to-end document flow, and therefore centralized operational management in in this case it is extremely difficult.

Effective document flow is an essential 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 is why this topic is very important to study. In the test we will look at the concept of document flow, the register of documents used in the enterprise, their flow pattern, approaches to optimize document flow, eliminate duplicate documents and operations, and speed up work on documents.

document flow office work accounting

1. Document flow concept

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

Towards:

Horizontal - connects organizations of 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, document flow is formed by 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:

generation 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 financial and economic activities, identification and mobilization of on-farm reserves.

The fulfillment of these tasks directly depends on the completeness and timeliness of recording in 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 accuracy of the accounting information provided by the organization’s accounting department to its users depends on the correctness of its implementation.

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

2. General structure of management documentation

Management of any enterprise is an information process in which information is received, processed, a decision is developed, and the decision is communicated to the performers, whose actions are controlled (Fig. 1).

Fig.1. Management documentation scheme

Document flow is the main organizational problem of the office work service and the problem of the technology of documentation processes, therefore it occupies the place of the key 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 must include journal entry. After review by the manager and registration, the documents are transferred to the performers. The document is kept by the contractor until the issue is finally resolved. After execution, the document must be filed with the file. A file is a collection of documents related to a specific issue (a folder or file cabinet within 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.

Document flow is the movement of documents from the moment they are created to the moment the work with them is completed.

Rice. 2. Document flow in the enterprise

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

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

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

Incoming documentation is documentation received by the enterprise from other organizations. Outgoing documents are documents that an enterprise (organization) sends to other enterprises. Outgoing documentation is documents that contain information generated at the enterprise for the purpose of transferring it to other organizations: letters, certificates, reports, orders, telegrams, telephone messages, etc.

Rice. 3. Document flow diagram

If a document is created in the organization itself, then an internal circuit of document passage arises (initiation - execution - approval - approval - registration). It is on the internal contour of the document that its versioning often arises (that is, 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 document versions, as well as monitoring document changes.

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

3. Classification of documents

There are a number of options for classifying documents.

By origin - Official, personal

By urgency - Urgent, non-urgent

By publicity - Secret, top secret, for official use, unclassified

According to the form - Standard, individual

By shelf life - Temporary storage, long-term, permanent

By the nature of information connections Incoming, outgoing and internal

By type of media - Paper, electronic

Particularly noteworthy is the class of management documents, which include:

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

· administrative (directives, orders, decisions);

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

· documents on personnel (work 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 and 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 the laws of the Russian Federation, decrees and orders of the President of the Russian Federation, decrees 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, decrees 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, recording them, using archival funds and managing them. The Law of the Russian Federation “On Standardization” establishes the procedure for standardization, the implementation of state control of compliance with standards and determines responsibility 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. The preparation of official documents is regulated by standards.

Uniform requirements for the preparation of documents are fixed in the State Standard (GOST). In particular, GOST R 6.30-2003 formulates the basic requirements for the preparation of documents (GOST materials can be found on the CD-ROM application). An example of a document flow schedule is given in the Recommendations for the formation of accounting policies for territorial environmental management bodies and budgetary organizations of the State Committee for Ecology of Russia ( Appendix to the Letter of the State Committee for Ecology of Russia dated July 26, 1999 N 04-14/24-204).

5. Automation of document flow

In the process of automation of document flow, four stages can be roughly distinguished (Fig. 5): paper document flow, paper document flow using autonomous PCs, mixed and paperless document flow.

Rice. 5. Evolution of forms of document flow

Paper document flow means that all stages of the document take place in paper form. Just a decade and a half ago, this type of document flow was dominant. To register paper documents, large journals or large format sheets were used, into which newly registered documents were written. After a certain period of time, the magazines and sheets were handed over to the archives.

When computers appeared, they replaced journals and sheets, giving rise to paper-based document management using stand-alone PCs.

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

Rice. 6. Mixed document flow

Mixed document flow (Fig. 6) assumes that computers connected to a local network serve to prepare, transmit 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 draft document is prepared electronically (point 1), then the document is sent to the secretary, who registers it, prints it out and passes it to the manager for approval (point 2). The manager makes changes and sends the document to the contractor for revision (point 3). After the document is approved, it is sent over the local network to all performers (point 4).

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

6. Features of the organization of document flow in accounting of Ryazan Tea Factory LLC

The document flow in the accounting of Ryazan Tea Factory LLC can be described 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. The Microsoft Outlook program is used here as a document distribution medium, 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 ensures everyone has contact with everyone.

Rice. 6. Organization of document flow according to the principle of “everyone with everyone” in the accounting of Ryazan Tea Factory LLC

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 employee email addresses are usually used.

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

The movement of primary documents in accounting is regulated by the document flow schedule. A document flow schedule is a schedule or diagram that describes the movement of primary documents in an enterprise from the moment of their creation to the moment of transfer for storage. There is no unified form of a document flow schedule. Each enterprise draws up a schedule independently, based on the characteristics of its activities.

At the Ryazan tea factory, the document flow 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 processing of each primary document, determine the minimum period of its presence in the department. Correct drawing up of a document flow schedule and its observance contribute to the optimal distribution of job responsibilities between employees, strengthening the control function of accounting and ensure the timeliness of reporting.

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

1) drawing up a document at the time of a 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 terms of form (checking the completeness and correctness of execution, filling in mandatory details), content (legality of documented transactions, logical linking of individual indicators) and arithmetic verification;

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

* taxation (price) - provides for the transfer of natural and labor measures into a generalized monetary measure. For example, a working time sheet was submitted, on the basis of which employees’ wages are calculated;

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

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

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

Accounting rules provide for a storage period of primary documents of five years. Archival legislation establishes different storage periods for standard management documents (the list was approved by the Federal Archive on December 6, 2000). For example, the list requires keeping personal accounts of employees for 75 years. The document storage period is calculated from January 1 of the year following the year in which 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 accounting policy of the factory also includes document flow rules and processing technology accounting information. Various documents, including the Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n), repeatedly mention the document flow schedule and the need to comply with it. However, how such a schedule is drawn up and what requirements apply to its execution are not explained in these documents.

The Regulations on Documents and Document Flow in Accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR, sets out the procedure for organizing document flow, according to 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 work on drawing up a document flow schedule is organized by the chief accountant. The document flow schedule is approved by order of the factory manager.

The document flow 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 deadlines for completing the work.

Factory employees (shop managers, foremen, timekeepers, employees of planning and economic, financial, labor and wages, supply departments, storekeepers, accountable persons, accounting employees, etc.) create and submit documents related to the scope of their activities according to schedule document flow. For this purpose, each performer is given an extract from the schedule. It lists the documents related to the contractor’s field of activity, the deadlines for their submission and the divisions of the enterprise to which these documents are submitted.

Responsibility for compliance with the document flow 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 lies with the persons who created and signed these documents.

The chief accountant monitors the workers' compliance with the factory's document flow schedule.

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 locked cabinets under the responsibility of the deputy chief accountant. Strict reporting forms are stored in safes.

Manually processed primary documents of the current month related to a specific accounting register are compiled in chronological order and bound. Work orders, shift reports and other documents are stored not bound, but filed 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 periods established in accordance with with the rules for organizing state archival affairs, but not less than five years. The working chart of 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 last used to prepare financial statements.

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 balances from the accounting department and from the factory archives to employees of other structural divisions is not allowed, and in some cases can only be done by order of the chief accountant.

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

The accounting workflow at Ryazan Tea Factory LLC is generally well organized. 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 carried out in the accounting system; records of contracts and accompanying documents are kept in a spreadsheet; invoices and acts are stored in paper form in the finance department, and current correspondence regarding contractual work is stored in employee electronic mailboxes. With such “scattered” data and documents, it is difficult to ensure their integrity, consistency and security. An electronic document management system would allow organizing any interaction between employees of an enterprise on the basis of documents, ensuring the creation and movement of documents throughout the organization, monitoring the execution of documents and processes that are described with their help, as well as storage.

At the same time, the document flow schedule at Ryazan Tea Factory LLC is clear; employees strive to accurately implement it, which helps to improve all accounting work at the enterprise, increase the level of automation of accounting work, optimally distribute job responsibilities between employees, strengthen the control function of accounting and ensuring timely reporting.

Conclusion

Documentation is a way of registering business transactions with the help of documents at the time of their completion. Documentation of business transactions is one of the distinctive 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 documentation. 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 document flow schedule is drawn up by the chief accountant and signed by the manager.

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

The disadvantage of organizing document flow in Ryazan Tea Factory LLC is that the company’s employees spend a lot of time searching for the necessary data or recreating documents that already exist, the advantage is the strict implementation of the document flow schedule, the desire to adhere to the scientific foundations of document flow, and the guidance of regulatory documents during its implementation .

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