Analysis of the payment calendar on the example of a construction company. Payment calendar as a budgeting tool. Principles, rules, sequence of formation

Payment schedule- this is one of the types of the operational financial plan of the enterprise, developed for certain types of cash flows (tax payment calendar, payment calendar for settlements with suppliers, payment calendar for servicing a loan, etc.) and for the enterprise as a whole (in this case, it details the current financial plan for the receipt and expenditure of funds).

Drawing up a payment calendar

The payment calendar is usually drawn up for the coming month (broken down by days, weeks and decades). Consists of the following two sections:

• schedule for spending money (or schedule for upcoming payments);
• cash flow schedule.

The schedule for spending funds reflects the timing and amounts of payments by the enterprise in the coming period for all (or specific) types of financial obligations.

The schedule for the receipt of funds is developed for those types of movement of these funds for which there is a return flow; it fixes the terms and amounts of forthcoming payments in favor of the enterprise.

The payment calendar is developed in order to timely repay the urgent financial obligations of the enterprise and ensure constant solvency in the current period.

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Introduction

It is assumed that the reader already knows what a payment calendar is and why it is needed, in connection with this, only practical issues of organizing a payment calendar will be discussed further. In addition, a minimum knowledge of budgeting terminology is desirable (understanding of such terms as “budget”, “limiting”, “CFD”). If all of the above is clear to you, I propose to decide whether the campaign that involves maintaining a payment calendar in MS Excel is generally correct? There are different directly opposite opinions, tk. everything is not so simple here. Let's try to be objective. If you have a software product in which you keep operational or accounting records, then most likely it is better for you to keep a payment calendar in this product, even if its functionality does not completely satisfy you. If we are talking about 1C, then it may make sense to refine it in order to maintain a payment calendar in the database. But, as always, there are exceptions to the rules, which you can learn about at the end of the next block of the article.

Pros and cons of using MS Excel as a platform for organizing a payment calendar

Before talking about the organization of the payment calendar in MS Excel, I want to list the main disadvantages of this approach.

1) Lack of referential integrity control - MS Excel does not control users if they want to delete the value of a cell. You can deal with this indirectly by setting cell protection, or by macros, but the problem can manifest itself at any time;

2) The problem with the multi-user mode of operation - it is possible to organize some kind of multi-user mode in MS Excel if we are talking about two or three users, but if there are more users, it is better to think about the database;

3) Access control and confidentiality - all passwords in MS Excel are very easy to break, if desired, even a person far from the IT industry can easily find several of these methods in open sources. Thus, access to the file should be given only to trusted people;

4) Re-entry of data - unlike 1C, there are no ready-made exchange processing between MS Excel and a bank client, of course you can do it, but it will be cheaper to modify the database you use in order to maintain a payment calendar in it. However, on small volumes of operations, the use of processing does not provide significant savings in labor costs;

5) Restriction on the size of the database - a large data array of MS Excel will not pull, although for a medium-sized company, the capabilities of MS Excel will be enough.

From the foregoing, we can draw the following conclusion - the use of MS Excel to organize a payment calendar is permissible provided that the following conditions are met at the same time:

1) The volume of payment transactions per day does not exceed 20-30 documents;

2) No more than three trusted persons work with the file;

3) You do not have the functionality of the payment calendar in the software product used for accounting or operational accounting.

I hope it is clear that the above conditions are not a dogma, but allow you to "feel" the permissible limits.

Now a few words about the nuances that can outweigh the disadvantages of organizing a payment calendar in MS Excell. The fact is that in addition to the payment register itself and the payment calendar, this file can still perform additional delicious functions - for example, budgeting and limiting payments relative to budgets, and MS Excel shortcomings in re-entering data can be completely compensated by organizing a two-way exchange with the 1C payment subsystem. The fact is that if you are going to work closely with budgeting, then the relative effectiveness of MS Excel in comparison with specialized budgeting software products can easily outweigh the disadvantages of using MS Excel as a payment calendar platform. Therefore, the example considered in this article immediately contains elements of budgeting, namely limiting payments (without this, I see no practical point in using MS Excel to organize a payment calendar). If you have a budget system in MS Excel, then by setting up the transfer of payment limits to the payment calendar with fairly simple formulas from it, you will get a cheap, simple and effective budgeting tool. Now, having clarified the pros and cons of the MS Excel payment calendar, you can decide on your own whether to use MS Excel for the payment calendar or not.

I also want to warn you - the purpose of the article is not to describe the process of developing a ready-made payment calendar, which you can take and start using, because in this case the article would not be needed, it would be enough to take the attached file. Yes, and it would not be an article, but a book. Therefore, the purpose of the article is to show the methodology and principles for creating a payment calendar, taking into account the practical nuances of setting up tables and formulas in MS Excel. In the example under consideration, several simplifications were made so that you could more easily and quickly understand the example, but I promise, if you have minimal knowledge of MS Excel and some time for careful study, then you can customize the example given and it will work .

The concept of setting up a payment calendar in MS Excel

The concept is as follows:

1) We create key classifiers on separate sheets of the MS Excel book (items of cash flow and CFD, for a working example, for example, counterparties, organizations, bank accounts / cash desks may still be needed);

2) We set the correspondence between the articles of the DDS and the CFD;

3) Create a sheet with a cash flow budget (BDDS);

4) Create a sheet with a register of payments (this sheet will be the main workplace);

5) We create a sheet with a register of increasing limits (for extra-budgetary applications for spending money);

6) We create a sheet with a data table that will collect all the data necessary for the payment calendar;

7) We create a pivot table "Payment calendar" - this, in fact, is your goal;

8) For a complete system, it is still good to create a report showing the implementation of the cash flow budget, not necessarily - but I recommend it.

I will also add that you can additionally configure the uploading of payment orders in 1C, and loading from 1C the fact of payments and balances on accounts / cash registers. In addition, you can set up the exchange of directories with 1C, especially such large ones as contractors. The process is creative - but with an excess of time and resources, the main thing is not to get carried away with the polishing process, because MS Excel still has a lot of flaws, and it might be better to direct your creative energy in this case to transfer the payment calendar to a normal database.

Creating classifiers

For each classifier, we create a separate sheet, in our case, these are the sheets “Classifier of the Central Federal District” and “Classifier of articles of the DDS”.

There is another nuance with the DDS articles directory - in many cases, the full version of the classifier is not needed, the full version understands the presence of groups and income items. Sometimes you just need a list of DDS articles on payments. For these purposes, get another additional sheet "ArticlesDDS_Payments"

Let the full version of the reference book of DDS articles “dwell” on the sheet “Classifier of DDS articles”. After filling in the pay items, create a named range-list (tab "formulas" - "Assign a name").

Values ​​in the range of ArticlesDDS_Payments can be indicated by links from the full classifier of articles DDS.

An important step is the linking of DDS articles with the Central Federal District. In addition to being the right step in terms of the methodology of managing an enterprise through budgets, it will also greatly facilitate the entry of payment data and will reduce the number of errors. Technically, this opportunity is organized quite simply - a table is created on a separate sheet, the columns of which are called the names of the CFD, and the corresponding CFD articles of the DDS are entered in the rows.

After that, in the previously shown way (through naming a range), a named list is created for each CFD.

In addition to the listed classifiers, it is also necessary to create a list of planning periods, which will serve as a separator for budget periods. In particular, this list is useful when entering a cash flow budget, when increasing limits, and when adding requests for spending cash.

Budget management (limits)

In order to control current payments for compliance with the budget, two tables will be needed - “DDS Budget” and “Increase Limits”. Let's create sheets of the same name and place these tables on them.

In order that the FRC and planning periods would not need to be printed every time, you can add the functionality of selecting values ​​from the list. Let's show this using the example of the "CFD" column - you select a deliberately large range of the CFD (for a training example, 20 lines are enough, for a working example, you need to provide at least ten thousand lines). After selecting the range on the "Data" tab in the "Work with data" button block, click on the "Data Validation" button, in the dialog box that opens, in the "Data type" field, select "List", and in the "Source" field, enter the equal sign and the name of the named list, in our example it will look like this: =CFD.

After these manipulations, the CFD field will be filled with a choice from the list, which is undoubtedly very convenient.

Similarly, you should set up the selection in the column "Planning Period"

However, with DDS articles, things are a bit more complicated. Selecting from a complete list is inappropriate, and here the ability to select values ​​from a sublist comes in handy.

By specifying in the source field not the name of the list, but the INDIRECT() function, which returns a list by name, we will be able to display for selection only those articles that relate to this CFD!

If you want to control payments for their compliance with the budget (limiting payments), then you will inevitably face the task of reflecting the fact of increasing the limits. For these purposes, on the “Increasing limits” sheet, create a table in which there will be registration fields (number and date), as well as meaningful fields (CFD, DDS Article, Planning Period and Amount). In addition, you can add arbitrary times, such as "Reason for limit increase". Setting up the choice of the CFD, the Planning Period and the DDS Articles is done in the same way as we did when developing the DDS Budget table.

Register of payments

The register of payments is a table in which planned, made and canceled payments should be recorded. If there is a payment limit, you can see the budget balances, as well as set up a filter that will provide you with a tool for approving payments for a specific date.

You should most responsibly approach the design (convenience) of this particular table, because she has to work with every day. In order to at least slightly demonstrate the capabilities of MS Excel in terms of interface convenience, a macro is included in the example to help simplify the selection of dates, below the macro functionality will be shown in action, but you can see the text of the code in the example, the article will dwell on this in detail does not make sense - especially since dates can easily be entered manually.

In order to register transactions, create the columns “Application number”, “Application date”, “Payment number” and “Actual payment date”. From the point of view of limiting payments (budgeting), the key columns are “CFD”, “DDS Article”, “Planning Period” and, of course, “Amount”. The column "Budget balance if we pay" should be calculated - i.e. be calculated automatically to inform the user about the current state of the budget. The column “Desired payment date” is necessary for the convenience of approving payments (in the working version, it is advisable to add the column “Deadline for payment”). To register the fact of payment approval, add the columns “Approved” and “Planned date of payment”. By filtering the table by the parameters "Paid"=FALSE, "Approved"=TRUE, you get a table in which you can create a payment calendar by changing the planned payment date. By adding the filter "Planned payment date" = current date, you will receive a list of payments for today.

Let's discuss the technical aspects. Macros, as mentioned above, can simplify the input of dates by implementing the ability to select them from the calendar by double-clicking on a cell.

Set up the CFD and Planning Periods by choosing from the ranges of the same name, set up the choice of DDS items from the subordinate lists in the same way as it was shown in the section on BDDS. Probably the most difficult moment is the calculation of budget balances after the application. To do this, use the excellent SUMIFS() function.

The formula should “pull out” the DDS budget (the main limit from the “DDS Budget” sheet), add an additional limit to it from the “Increase Limits” sheet, and subtract all previously approved amounts in the “Payment Register” table according to the data CFD-Article DDS-Planning Period, including the current line. You can read exactly how to use this formula in the MS Excel "help" - everything is clearly described there.

Payment schedule

The payment calendar implies a schedule of cash receipts, payments, and balances by periods (usually days). In MS Excel, the "pivot table" tool is ideal for a graphical representation of the payment calendar, below is an example of what we should get "output".

However, in order for a pivot table to be formed, a table with data should be prepared. In our case, for these purposes, we need a four-dimensional data table and the "Sum" resource. The measurements are as follows:

Date - columns will be grouped by this date

Type - four possible values ​​- initial balance, income, expense and final balance.

Indicator - for the "Expense" type, this is a DDS item, for other types, the indicator duplicates the type itself (initial balance, income and final balance).

Contractor - counterparties by planned expenses will be displayed here.

The proposed example assumes that the initial incoming balance and planned receipts will be entered manually by the user (the fields are highlighted in yellow). The remaining fields will be calculated. Before you start constructing the table, decide on what time horizon for planning cash flows by days you will rely on. I have chosen 9 calendar days. The first lines corresponding to the planning horizon must be fixed. For each day, I create three lines, with the initial balance, income and final balance, then the same lines for the next date, and so on until the end of the planning horizon.

Place the consumable part under the fixed blocks. This data will dynamically change depending on what you have entered in the "Register of payments" table.

Now a little about formulas. The first two lines relating to the first day of planning are filled in manually. This is the initial balance and the planned income. In the working version, it is advisable to set up the incoming balance so that it is calculated based on real cash balances, taking into account money on the way (a table periodically loaded from the same 1C is suitable). The Income field contains the projected amount of cash you expect to receive on the first date. In terms of income, the same applies to the rest of the fixed lines - the question of what to put in the forecasted income is decided for each enterprise separately. The specifics of retail chains make it possible to draw up calendar profiles of forecasted receipts; for design organizations, the schedule of receipts is drawn up individually for each act / stage, etc.

All fixed dates of the planning horizon, starting from the second, must contain formulas for calculating the opening and closing balance. Here you also have to use the SUMIFS() function.

The principle of the formula for calculating the final balance is simple - we take the initial balance of the calculated date (equal to the final balance of the previous day), add the predicted income and subtract all the expense amounts that the SUMIFS() function selected by the current date in the block containing the expenditure part.

How to use the developed payment calendar.

You, working with the register of payments, designate the planned dates of payments. In the payment calendar data table, enter the planned cash balance and projected receipts. After that, go to the “PC” sheet and click “Update” on the “Payment Calendar” pivot table. After that, you will receive a payment calendar in a visual form.

Let's say you are not satisfied with the current schedule, for example, you want to avoid a cash gap on October 16 - go to the "Register of payments" table, change the planned payment date for the application (which is 600 thousand rubles), let's say October 18.

You update the pivot table with the payment calendar again and it moves the payment of 600 thousand rubles. on 18.10 and recalculates the initial and final cash balances!

Everything is simple and effective!

In order for the enterprise to fulfill its financial obligations on time, cash gaps should be avoided - a lack of funds necessary to finance regular expenses. Starting with version 3.0.43.152, the 1C:Accounting 8 program has a "Payment calendar" that not only helps to deal with cash gaps, but also helps to quickly manage financial flows. The calendar can reflect information about receipts from buyers and about planned payments to suppliers; about payments to the budget; about late payments; about funds that are in transit between the bank and the cash desk (for example, during collection), and are planned to be received under acquiring agreements. The new functionality is especially useful for small and medium-sized companies that do not have a financial department or do not have a financial manager on staff.

New functionality for planning financial flows

For the stable operation of the enterprise, timely implementation of all planned payments is necessary. To do this, at the time of the payment, there must be a sufficient amount of funds in the cash desk or on the settlement accounts of the organization. The situation when funds are temporarily not enough is called a cash gap. In the program "1C: Accounting 8" edition 3.0, a new functionality is provided to prevent cash gaps - (Fig. 1).

Rice. 1. Payment calendar form

Access to Payment calendar carried out by the hyperlink of the same name from the section Head in a group Planning. The command panel settings specify the organization for which information about planned payments is generated, and the forecasting period, including the current date. - this is a report that reflects the plan of receipt and expenditure of funds by day, as well as information on the balance of funds at the beginning and end of each day.

Negative values ​​at the end of the day indicate cash gaps. They are highlighted in red in the report. To avoid cash gaps, it is necessary to ensure that the amount of payments does not exceed the amount of receipts, taking into account the balance at the beginning of the day. Using , the accountant sees where the lack of funds is planned, and can take timely measures to eliminate it.

Payment calendar sections

Report in "1C: Accounting 8" edition 3.0 may include the following sections (if there are appropriate situations):

• Payment from buyers;
• Other supply;
• Taxes and contributions;
• Payments to suppliers;
• Recurring payments.

Consider what information is displayed in each of the sections.

Payment from buyers

In chapter Payment from buyers displays payments planned according to the documents of the accounting system Buyer invoice, Implementation (acts, invoices), Provision of production services, OS transfer, Transfer of intangible assets. We remind you that the ability to specify payment terms in these documents is set in the functionality settings. In order for the user to track the terms of expected payments from buyers, in the section Main - Functionality on the bookmark Calculations flag must be set Planning payments from buyers.

Information about overdue payments can be obtained by clicking on the appropriate hyperlink to the assistant form Expected payment from buyers(Fig. 2).

Rice. 2. Assistant "Expected payment from buyers »

In the assistant form, you can change the due date for one or more documents by first selecting them with the cursor. By button Change payment term A form for entering a new payment term opens. Also, the document payment term can be changed directly in the column Due date. By selecting the lines in the list, you can send an email to the counterparty with a payment reminder. The letter will be generated automatically by the button Remind.

Other supply

In chapter Other supply information is displayed on the funds deposited in the cash desk of credit organizations, savings banks or cash desks of post offices for crediting to the account of the organization, but not yet credited for the intended purpose (balances on account 57.01 “Transfers on the way”). The section also displays the planned receipt of funds under acquiring agreements (balances on account 57.03 “Payment card sales”).

Taxes and contributions

In chapter Taxes and contributions tasks for making payments to the budget (taxes, fees, insurance premiums) are displayed. The amounts of taxes, fees and contributions payable are calculated according to the information base data - these are either accrued taxes or data from prepared declarations or reports. If it was not possible to determine the amount for the payment (for example, there is neither a declaration nor accruals), then a dash is displayed in the field instead of the amount. For payments to the budget, actions are available that are similar to the corresponding tasks in Task list. By clicking on the cell, a menu opens in which you can select the desired action - for example, Pay or Check with the FTS. In the case when the payment amount is not defined, the program will suggest what action to take - for example, prepare a declaration for the relevant tax.

Payments to suppliers

In chapter Payments to suppliers payments planned according to documents are displayed Supplier invoice, Receipt (acts, invoices), Receipt of additional expenses, Admission of intangible assets. By clicking on the cell, the document opens, on the basis of which the payment is planned. In order for the user to be able to specify the payment terms in the supplier's documents, it is necessary in the program functionality settings on the tab Calculations set flag Vendor payment planning.

Information about overdue payments is available at the relevant hyperlink. Clicking on it opens the help form. Payment to suppliers, with which you can automatically generate a list of payment orders for payment to suppliers. To do this, flag the lines for which you want to generate payment orders. Payment documents are generated automatically by clicking the button Create payment orders.

To section includes payments for the payment of wages to employees. By clicking on the cell, a menu opens in which you can select the desired action, for example pay out or Check with the Federal Tax Service for personal income tax(Fig. 3).

Rice. 3. Sections "Taxes and contributions" and "Salary"

Recurring payments

In chapter Recurring payments information about regular payments is displayed - for example, for utilities, communications, rent, Internet, etc. The date of a reminder of the next payment and the regularity of reminders can be set in the form of a payment order using a hyperlink Repeat payment? Information about overdue payments is available at the relevant hyperlink.

In the shape of Payment calendar you can adjust the plans for the receipt / expenditure of money with the help of the team Move to another day. To do this, select the area containing information about the payment. The command is also available in the context menu of the payment cell. Transfer is only available for payments to vendors and payments from buyers.

In a simple and visual form provides information on the forecast cash flow with possible cash gaps and contributes to the prompt adoption of measures to prevent this situation.

The result of optimization of the payment calendar is an ordered plan (forecast) of cash flow, in which there are no cash gaps.

Effective cash flow management of an enterprise is a prerequisite for its stable operation. One of the important points in this regard is the balancing of expenses and receipts of funds over time. Without this, there is a high probability of problems when paying suppliers' bills, which ultimately leads to underutilization of capacities or payment of penalties.

On the other hand, proper accounting and analysis of cash flows can make it possible to identify unused sources of additional income for an enterprise that is not related to its main activities (the simplest example is interest on short-term deposits), this is also necessary for the competent management of accounts payable and receivable.

The payment calendar is a way to control the company's liquidity. It is a short-term cash flow schedule associated with all activities of the firm. The payment calendar is necessarily linked to the budgets of the enterprise and most often involves daily detailing. For the competent use of this tool, the entire budgeting system must first be analyzed (especially carefully in terms of) and the centers of financial responsibility (FRC) must be clearly defined.

If you are interested in automating budgeting, implementing treasury or IFRS accounting, check out our.

The payment calendar can be implemented in various forms, but the list of required elements is unchanged:

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• income information;
• retirement data;
• balance data.

It is this information that makes it possible to use the payment calendar as an analytical tool.

Stages of drawing up a payment calendar

The procedure for compiling a budget calendar can be divided into three main stages:

• budgeting within the framework of BDDS;
• formation of rules for making payments;
• automation of the procedure for compiling a payment calendar.

At the stage of creating the BDDS, the budget structure is developed, the volumes and dates of cash receipts and necessary expenses are identified. This procedure is carried out in close cooperation with representatives of the Central Federal District. Scenario planning is possible. For each type of activity, the calculation of net cash flow (NPF) is carried out.

One of the mandatory results of this stage is a balanced schedule of receipts and payments, excluding the occurrence of "cash gaps". At the same stage, it is necessary to identify the reserves of unused funds and make a decision on their use (based on the available opportunities and risk assessment of the enterprise).

When forming the rules for making payments, it is necessary to precisely define the powers and competencies of the initiators of payments, the mechanism for submitting applications, their approval or rejection. At this moment, the procedure for compiling a register of payments for the day and week is regulated, the list of “protected” items is fixed, as well as the procedure for coordinating overlimit costs.

As a rule, the following payment algorithm is used:

• submission of the relevant application by the initiator;
• checking the compliance of the payment with the approved payment calendar (by the head of the Central Federal District or the financial service);
• coordination of deviations from the budget, if any;
• coordination of payment with the financial service;
• transfer of instructions for making a payment to the accounting department.

At the third stage, it is necessary to automate the passage of information flows related to the preparation of the payment calendar, the implementation of payments and the receipt of cash receipts. In this case, it is necessary to study the 1C databases used, regulate internal analytical forms and modes of access to information. With a small scale of activity, it is possible to limit the use of corporate e-mail and Excel.

An example of generating a payment calendar in Excel

Cash flow control is the main task facing the financial service of any enterprise. At the same time, a tool that allows you to manage cash flows in a visual form is the company's payment calendar or the organization's payment schedule.

Drawing up a payment calendar

The payment calendar is the most useful and frequently used tool of the treasurer in terms of operational financial planning, which allows you to get comprehensively detailed information on the balances and movement of cash resources in the future for an arbitrarily set period of time.

It can be developed both in the context of individual cash flows, and in the whole company.

Historically, in many enterprises, the compilation and maintenance of a payment calendar is done using spreadsheets in Excel (download an example of a payment calendar in Excel). This method, which has proven itself over many years, enables basic financial planning, since it is highly dependent on the "human factor". An advanced option that allows you to unlock the full potential of such a tool as a payment calendar is to compile and maintain it using an automated financial system.

The compiled payment calendar of an enterprise in a specialized program developed on the basis of 1C: Enterprise is, in essence, a cash flow plan for a certain period with the necessary level of detail sufficient to make decisions on cash flow management (DDS).

Prevention of cash gaps

The main purpose of using the payment calendar is to combat cash gaps. The presentation of the payment schedule in a simple, visual form allows you to more clearly see the picture of cash flows generated by operational planning data based on information about planned receipts and write-offs of funds.

Figure 1. An example of a payment calendar in the professionally specialized program "WA: Financier".

Information about the forecast cash flow with possible cash gaps contributes to the prompt adoption of measures to prevent this situation.

Very important for using this cash flow management tool is its interactivity and the ability to customize analytics of any depth in a useful context.

The ability to transfer a planned payment directly in the form with a prompt change in the situation according to the plan of receipts and expenditures of funds gives the user a clear picture of the situation with changes in the company's cash flows.

Adjustable groupings of the instrument provide the user with the level of detail that he really needs (from summary turnovers for each application to detailed ones).

Using information about a minimum balance can be an effective mechanism for accumulating amounts in an account by a certain date (for example, to pay taxes or pay salaries).

The result of optimization of the payment calendar is an ordered plan (forecast) of cash flow, in which there are no cash gaps.

Payment order

Based on these data, a register of payments and a payment schedule are formed, with the help of which payment orders to the bank are created.

All these requirements are met by a payment calendar implemented in a software product based on 1C - “WA: Financier. Cash Management".

The payment calendar in the system is an interactive tool with which the treasurer manages the company's cash flows.

Figure 2. An example of a payment calendar in the WA: Financier. Cash Management".

The payment calendar form consists of the following areas

Figure 3. Report setup area in the WA: Financier. Cash Management".

In the payment calendar settings, you can:

All these functions give the user the opportunity not only to manage the output of data, but also to customize the structure of the payment calendar “for themselves”, set selections, and create a register of payments. System settings created by the user once can be either saved and used by the user himself or copied for others.

In accordance with the user's settings, the company's payment calendar is generated with varying degrees of detail.

Figure 7. An example of detailing the payment calendar in the program “WA: Financier. Cash Management".

The data area displays information about the planned cash flow or payment schedule, visually displays the areas within which the treasurer can move the payment date on applications without violating the terms of the contract. Moving the application to another date does not require editing the document. The user simply “drags” the application to another date. At the same time, the cash flow plan by date is automatically recalculated. The user "drag and drop" can transfer applications, both between the date interval and between the places of storage of funds.

If planning requires information on minimum account balances, the user can enable the display of this information by selecting the appropriate item in the payment calendar settings.

Figure 8. Entering information about the minimum balance of CA in the program “WA: Financier. Cash Management".

To enter data on the minimum balance of funds, a special assistant is used, called by the button

After "normalization" of cash flows, the user can apply changes to the system. After accepting the changes, the schedule of dates of planned payments will be fixed in the applications.

On the basis of applications, you can create a register of payments or directly generate payment orders to send them to the interaction system with the Client-Bank program.