In this article, we will not consider why this is the case, we will simply record this fact.

On the one hand, the use of 1C fully meets the needs of accounting and tax accounting, but as for management reporting, which is of the greatest interest to management and owners, because it really reflects the state of the business, here the specialists of the financial department begin to face certain difficulties. In this article, we'll look at the top 5 problems that companies face when preparing and analyzing management reporting based on 1C data, and how these problems can be solved with Power BI

1.Management reporting forms differ from those available in 1C

This is due to the different management policies of companies, peculiarities of operational accounting, as well as the approach to data analysis and methods used.

Each company has its own individual peculiarities of management accounting and, as a result, specifics in the forms of management reporting. Even similar companies in the same industry may have quite different analytical sections and reporting structures.

Unfortunately, typical 1C configurations such as Accounting, UT, UTP, UPP, and others do not have a flexible designer that would allow you to customize financial reports in a way that meets the needs of the company.   

In practice, this problem is solved with the help of Excel. They download the data and manually build reports in the required forms and sections.

This is usually a rather labor-intensive process, which also increases the risk of making a mistake when preparing reports (human factor).

With Power BI, we can create reporting forms of any complexity!

We connect directly to 1C, automatically receive all the necessary data and generate reports in one click from any mobile gadget in the forms defined by the company's accounting policy.

2. Building plan-fact reporting and analyzing deviations

In typical 1C configurations, there is no Budgeting block. Most companies implement this process in Excel. It turns out that the data sources for building plan-fact reporting are in different places, the fact is in 1C, and the plan is in Excel spreadsheets.

Consolidation is usually done manually in the same Excel format, which is a rather painstaking and time-consuming task.

With Power BI, such consolidation can be set up automatically. Using connectors, we connect to 1C and Excel budget files. We take the necessary data in Power BI, combine them into a single, holistic model, and automatically get Plan-to-fact reporting in automatic mode.    

3. Consolidation of data from different systems

No matter how you slice it, 1C is still a financial system. It often happens that a company uses other specialized systems in addition to 1C that cover certain business processes. As a rule, these are CRM, WMS, TMS, and other cloud and stationary solutions.

Thus, the company's data is scattered in different places. But for analysis, a manager needs to have all the necessary data in one place, and it needs to be linked to each other in a single model.

Power BI completely covers this need. With a large number of built-in connectors, we connect to all the necessary sources, take data into BI, set up connections, and build analytical reporting. Thus, a manager using one report has consolidated reporting built from different sources without wasting time switching to different interfaces of different systems that are not related to each other.

4. Speed and flexibility in working with large amounts of data

Large companies work with a huge amount of information and, as a result, have very heavy and sluggish 1C databases.

In some projects, we dealt with 1C databases that exceeded 1 terabyte in size, and financial and analytical reports take a long time to generate.

For operational management, waiting 5 minutes for a report to load is a very long time, and in real life it can be much longer.

Power BI solves this problem. The system's architecture allows you to process huge amounts of information very quickly, which reduces the time for building reports by 10 times!

5.Convenient form of data visualization (graphs and charts)

Classic tabular reports in 1C hide a lot of valuable information from the user.

Try to quickly analyze the dynamics of profit changes over the past 5 years on a monthly basis and identify peak periods. And what if you also need to track the profit with the dynamics of changes in accounts receivable?

It is extremely difficult to do this with tabular reports, but if this information is displayed in the form of a periodic graph, this information is disclosed to the user at a glance.

Visualization plays a very important role in data analysis. Charts, graphs, and histograms will tell you much more about your business than boring classic tabular reports in 1C.  

If your company has any difficulties in working with 1C when preparing and analyzing reports, fill out the feedback form and our consultant will tell you in more detail how we can solve your problem with Power BI in 20 minutes!

The post Top 5 problems solved by Power BI in a company that uses 1C first appeared on board-bi.com.

Power BI is a modern tool for visualizing data and creating interactive reports that can be accessed via the cloud or desktop. It allows businesses to make data-driven decisions (general trends, KPIs, process efficiency assessment). The tool integrates with other popular services such as Excel, Azure, and Google Analytics, making it even more powerful for analyzing large amounts of information. In addition, Power BI supports customization for specific business processes, which allows you to create personalized solutions for each organization.

The main advantages of Power BI

1. Data visualization: Power BI supports a variety of graphs and charts to help you evaluate complex processes and numbers more easily. You can quickly change analysis parameters using interactive elements.
2. Support for additional sources: You can connect databases, APIs, and various data sources such as SQL Server, Google Sheets, or Dynamics 365 to Power BI, which increases convenience and versatility. This makes it easy to integrate data from multiple sources into a single report.
3. Collaboration and access: The generated reports can be easily published and shared with colleagues. This allows the entire team to stay informed about key metrics. Working together on data improves team decision-making.
4. Mobility: With Power BI Mobile, you can access reports from your phone or tablet. This is ideal for executives who travel frequently and allow them to make important decisions on the go.
5. Fast integration: With pre-built templates and the ability to quickly adapt, Power BI saves time on implementation and data analysis. The tool also provides a library of pre-built reports to speed up your work.
6. Real-time analytics: Power BI allows you to monitor metrics in real time, which is especially important for businesses operating in a dynamic environment.

Use cases for Power BI

1. Sales analysis: Get detailed information about customers and market trends. For example, you can track sales dynamics in different regions and find the most profitable products. The tool allows you to determine which marketing campaigns bring the best results.
2. Inventory management: Data visualization helps to assess the optimization of warehouse processes and avoid shortages or overstocks. Thanks to integration with ERP systems, Power BI can automatically update inventory data.
3. KPIs and performance evaluation: Track key metrics to improve results. With Power BI, you can create dashboards to monitor employee performance. This allows managers to respond quickly to changes.
4. Marketing campaigns: ROI (return on investment) analysis for different advertising channels helps to optimize budgets and increase efficiency. Thanks to in-depth analysis of the customer base, you can identify the most valuable customers.
5. Financial analysis: Automate the processing of financial reports and get a clear picture of income, expenses, and financial risks. Power BI allows you to forecast financial performance and plan budgets.
6. Personnel management: Analyze employee performance indicators, track their satisfaction and productivity. The tool also allows you to predict the need for training or recruitment.

Why choose us for Power BI?

We provide professional services to help businesses improve analytics and get more out of their data. Our experts have many years of experience with Power BI and will help you adapt this tool to the specific needs of your business. We provide:

• Individual approach: Solutions that meet your goals and objectives.
• Fast support: Assistance at every stage of implementation.
• Team training: We train your employees to work effectively with Power BI.
• Continuous improvement: We help you update your analytical systems to reflect changes in your business.

Contact us today to start your journey to better analytics with Power BI!

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Будь-яка компанія на етапі розробки своєї управлінської облікової політики неминуче стикається з питанням:

Якому методу калькуляції собівартості віддати перевагу?

Щоб цей вибір був усвідомленим, потрібно розуміти не лише відмінності між різними методами з точки зору обліку витрат, але й те, як цей вибір вплине на подання фінансової звітності та подальший фінансовий аналіз.

Аналіз таких відмінностей і буде основною темою цієї статті.

Історично склалося, що найпопулярніші підходи — це калькуляція повних витрат і калькуляція змінних витрат.

Калькуляція повних витрат — це метод, який передбачає включення до собівартості всіх (постійних і змінних) витрат. Традиційно він використовується для підготовки зовнішньої звітності.

Для внутрішньої звітності з метою прийняття управлінських рішень застосовують метод калькуляції змінних витрат.

Калькуляція змінних витрат — це метод, який включає до собівартості лише змінні виробничі витрати.

Таким чином, принципова відмінність між цими двома методами полягає у підході до постійних виробничих витрат. Прихильники калькуляції методом повного розподілу витрат вважають, що всі виробничі витрати (як постійні, так і змінні) повинні бути включені до собівартості готової продукції, оскільки ці витрати безпосередньо пов’язані з процесом виробництва.

З іншого боку, захисники методу калькуляції змінних витрат стверджують, що постійні виробничі витрати більше пов’язані зі здатністю виробляти продукцію, а не з фактичним виробництвом у поточному періоді. Такі постійні витрати, як амортизація обладнання, не можна уникнути у майбутніх періодах через виробництво у поточному. Постійні виробничі витрати, перш за все, забезпечують можливість виробництва взагалі, тому вони мають бути включені до витрат поточного періоду.

Кожен із цих методів має свої переваги та недоліки.

Метод калькуляції змінних витрат дозволяє легко, без додаткових розрахунків, визначити маржинальний прибуток, який широко використовують при аналізі беззбитковості, рентабельності та для прийняття управлінських рішень. Використання цього методу відкриває можливості для гнучкого аналізу результатів діяльності компанії. CPV-аналіз (аналіз взаємозв’язку витрат, обсягу та прибутку) також базується на маржинальному підході.

Застосування методу змінних витрат дозволяє менеджерам компанії визначити збиткові види продукції та припинити їх виробництво, тоді як аналіз рентабельності, виконаний з урахуванням калькуляції повних витрат, може надати хибну інформацію про прибутковість продукції, що, своєю чергою, може призвести до неправильних управлінських рішень.

Розглянемо цю ситуацію на прикладі:

Компанія виробляє три види продукції А, Б, В і має такі фінансові результати:

Цей розрахунок зроблений за методом калькуляції повних витрат. Він показує, що продукт В є збитковим.

На підставі цих розрахунків керівництво компанії може ухвалити рішення про припинення виробництва продукту В. На думку керівництва, це дозволить уникнути збитків у розмірі 2 000 грн, тобто збільшити прибуток на цю суму.

Але давайте подивимось на цю ситуацію з точки зору калькуляції змінних витрат.

Аналіз ситуації на основі калькуляції змінних витрат показує, що якщо припинити виробництво продукту В, компанія втратить маржинальний прибуток у розмірі 4 000 грн, що відповідно призведе до зменшення загального прибутку на цю ж суму.

На перший погляд, це виглядає як парадоксальний випадок: припинення виробництва збиткового продукту призводить до зменшення прибутку підприємства. Але важливо розуміти, що, незважаючи на збитковість продукту В, він робить свій внесок у покриття змінних витрат.

Основна концепція змінних витрат проілюстрована Р. Ентоні.

Маржинальний підхід наочно демонструє внесок реалізованої одиниці продукції у покриття постійних витрат.

Давайте розглянемо переваги та недоліки застосування методу обліку витрат за змінними витратами.

У міжнародній практиці, як і в Україні, для зовнішньої фінансової звітності зазвичай використовується метод з повним розподілом витрат, тоді як для управлінських цілей деякі компанії застосовують калькуляцію за змінними витратами. Як правило, це залежить від культури управління та рівня «просунутості» менеджменту.

Варто також розуміти, що «подвійний» облік створює додаткові витрати. На сьогодні немає стандартних програмних рішень, які могли б легко трансформувати звітність, складену за методом повного розподілу, у звітність, побудовану за методом обліку змінних витрат. Тому спеціалістам часто доводиться вести облік паралельно.

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Any company needs management to achieve its goals, and therefore a mechanism that would ensure the link between setting goals and their fulfillment. This link is realized through various structures.

Structure - is a set of connections between parts of a whole.

In general, in order to manage something, you first need to structure the elements of that "something" and combine them into a system. After all, how can you manage chaos?

Strategy. This is a bit more complicated, because today there is no common understanding of what a strategy is. Conceptually speaking, it is the way a company operates, the methods it uses to achieve its goals.

In the course of a company's operations, its employees perform various functions that depend on the type of business the company is in. Some employees are responsible for procurement, others for sales, some are responsible for the timely submission of financial statements, and some ensure security. But everyone works to achieve the goal. The performance of such functions leads to the implementation of the company's Strategy.

On the other hand, activities need to be managed so that they do not become chaotic.

Accordingly, all functions can be divided into business functions (which depend on the company's activities) and management functions (which ensure the performance of business functions).

Thus, an effective organizational structure should ensure that two types of functions are performed.

Everything we have talked about so far - strategies, functions, criteria - are abstract concepts. How can they be managed and put into action?

It is for the practical application of these principles that companies develop organizational units.

Orglanka - is a rectangle in the diagram called "Organizational Structure". It combines certain functions to be performed by employees assigned to this unit. It is a tool for implementing the strategy through executives.

The hierarchical structure of the divisions is organizational structure.

To formalize it, a regulatory document, the Regulation on the Organizational Structure, is developed and approved.

This document displays the hierarchy of departments in a schematic manner, helps new employees quickly find their place in the company, and often serves as an arbitration function in disputes over the distribution of responsibilities.

The organizational structure answers two key questions:

1. Who is responsible for what (functionally)?

2. Who reports to whom and how?

The impact of organizational structure on management efficiency

The organizational structure directly affects the performance of employees and, consequently, the effectiveness of management. It finds its design in the classic cycle of the management system.

Since the concept of organizational structure directly affects the performance of employees and, consequently, the effectiveness of management, let's recall the classic cycle of the management system and see how the organizational structure finds its design in this process.

As you can see from the diagram, the organizational structure is nothing more than a tool for effective management of the company's activities and directly takes its place in the management process.

It is also worth noting that the implementation of budget management begins with the development of an organizational structure, as it will be the basis for the creation of Financial Responsibility Centers.

Types of organizational structures

Depending on the distribution of functions between organizational units and their grouping, it is customary to classify organizational structures by type. Historically, three types have been most commonly used: linear (functional), divisional, and matrix.

Linear (functional) structure - based on the distribution of all organizational units by function. This means that this type of organizational structure is best suited to performing functions.

But herein lies the main drawback: there are those responsible for performing functions, but no one responsible for the final result. Responsibility for it arises only at the highest level (director). This type of organizational structure is the most common and is usually used in small companies.

Divisional structure - In the divisional structure, the important criterion is the allocation of divisions by product, and the function is used only as a grouping criterion for divisions that perform common functions for the entire enterprise. This type of structure allows you to focus primarily on the result of activities, and the performance of functions is of secondary importance.

Matrix structure - This type of structure can often be seen in project-based companies. The idea is that a certain institute of managers is created who are responsible for a specific project or work, and they engage specialists from other departments to solve their tasks. In such a structure, employees find themselves in a double chain of command: on the one hand, they are subordinate to their functional manager, and on the other hand, to the project manager. This is the main problem with this structure - double reporting. To mitigate such contradictions, it is necessary to carefully define the responsibilities of those in dual reporting lines.

Basic principles of organizational structure formation:

Each organdy, regardless of type, is formed according to certain principles, namely:

1. Functional principle - The organization of the org chart depends on the functions it is supposed to perform, for example: sales department, purchasing department, etc.

2. The product principle - is determined by the type of final product produced by the company, for example: Product A, Work B, Service C.

3. Technological principle - A link is identified based on the stage of production in the product chain, for example: Workshop No. 1, Workshop No. 2, Packaging workshop, etc.

4. Territorial principle - defines the geographical location or territory covered by the org chart, for example: Kyiv branch, Dnipro branch, Lviv branch.

5. Non-order principle - arises when a new order or project is placed. Such a link does not have a static position and ceases to exist at the moment of work performance. It is most often used in the matrix type of organization.

One company often uses a combination of the above principles, and in some cases all of them may be applied.

Stages of designing an organizational structure

1. Formalization of all business and management functions

At this stage, you need to make a detailed list of all business and management functions, organized by economic nature.

2. Formalization of organizational titles

As in the previous step, the column contains all organizational units that have been previously structured by the level of authority (from managerial to subordinate).

3. Organize.

The essence of organizational charting is to map functions to org charts. To do this, a table is created where the organizational structure is located vertically and the functions are located horizontally. A mark is placed at the intersection of the function and the unit responsible for its performance. Such an analysis also helps to avoid duplication of the same function by different units, which contradicts the management concept.

4. Type of structure

The type of organizational structure is chosen depending on the type of activity and business. It can be one or a combination of different types. In any case, it should describe the way the company's strategy is implemented as accurately as possible.

5. Writing regulations

The final stage is the preparation of regulatory documents: job descriptions, organizational structure, and other documents related to this process. The head of the company approves them with his or her signature, and employees must comply with them flawlessly.

Restructuring

In today's environment, companies operate in a dynamic environment, so the organizational structure may become outdated and irrelevant. New divisions may appear or new businesses may open. In addition, the strategy itself may change. For example, a company may grow to the point where the domestic market is no longer sufficient and it will need to enter the international market. In such circumstances, the strategy should be revised to meet the new standards.

In this regard, when developing an organizational structure, it is necessary to build in a certain amount of flexibility. It should be easily scalable and adaptable to any changes.

In our work, when automating management accounting, we also often deal with the organizational structure, as we develop the structure of the financial responsibility centers (FRCs) on its basis. I have to say that the quality and attitude of managers to the structure of departments often leaves much to be desired. Often, when you ask the question: "Do you have a developed organizational structure in your company?" - everyone, of course, says that they do. But in reality, it's either a long outdated 1C directory of departments or an Excel file where the company's departments have a certain structure, but it turns out that it's no longer relevant, and here you need to add a new business, etc. There is often no one responsible for updating it, and this, unfortunately, indirectly indicates the culture of domestic financial management.

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