Business scheme is an example for the tax. A written explanation of the nature and structure of the business of the repair and construction company. First, we need to identify all the real participants. In addition to the Supplier and the Wholesale company, the Buyer is present in the transaction

The principle of business management using the business model of the enterprise is shown.
But any practicing businessman will say that the presence of such a model is completely insufficient for real activity. And he will be right!

Today we will focus on more issues than modeling material and financial flows.

This is the development of business schemes and the description of these schemes in the form of legal and accounting documents.

Such a package of documents differs in content from investment project, this is an activity organization project or an organizational project.

The need for organizational projects arises very often.

Let's consider the features of creating an organizational project using a specific example.

The Commercial Director of the Wholesale Company received an offer from the Supplier for the supply of consumer goods (consumer goods) with a deferred payment. The Supplier plans to supply 12,000 units in total. Consumer goods, such as electric kettles, at a price of 1000 rubles / piece. in lots of 4000 pcs / month Deferral of payment for each batch of 3 months. The commercial director knows that his company sells such teapots at a price of 2000 rubles / piece. He agrees to enter into a supply contract.

We need to develop an organizational project for this deal.

Participants

First, we need to identify all the real participants.
In addition to the Supplier and the Wholesale company, the transaction includes the Buyers and the company providing warehouse services.

Supplier: delivers consumer goods to the Wholesale company, receives payment for the supplied consumer goods

Wholesale company: receives consumer goods from the Supplier, pays them back, sells consumer goods to Buyers, pays for warehouse services for storing consumer goods

Buyers: Purchase and pay for consumer goods from the Wholesale company

Warehouse: Provides services to the Wholesale company for the storage of consumer goods, receives payment for the services rendered

Work procedure

When the activity diagram is created, you need to describe the sequence of actions to implement the transaction. We simultaneously write down all the numerical values ​​that we know.

1. The Supplier and the Wholesale Company enter into an agreement on the supply of consumer goods
in the amount of 12,000 pcs.

Delivery is made in batches of 4,000 pcs., 1 batch per month.
Cost of consumer goods - 1000 rubles / piece.

2. The wholesale company rents additional warehouses... Rent cost - 0.2 million rubles / month.

3. A wholesale company sells consumer goods to buyers. Sales plan 1500 pcs / month

Sale price - 2,000 rubles / piece.

5. The wholesale company pays the Supplier according to the schedule.
Payment schedule: 4 months - 4.0 million rubles, 5 months - 4.0 million rubles, 6 months - 4.0 million rubles.

Economic modeling

Then we describe the material and financial flows and create an economic model of the transaction. Then we will be able to determine whether the Wholesale company can pay for the delivery of consumer goods on time.

Supply of consumer goods

Sale of consumer goods

Warehouse

Financial flows

Cash flow is always positive. This means that there is enough money from the sale of consumer goods to pay the Supplier on time.

Everything that we have described can be drawn up in the form of one document.

Such a document, which describes:
- Participants
- activity diagram
- work procedure
- economic modeling
can be considered as a detailed feasibility study or a small business project for obtaining a loan.

For a real deal, the development of an adequate workflow is also required.

Document flow

We will draw a new scheme, taking into account all the documents necessary for the implementation of the activity.
As you can see, the workflow scheme is more complex than the activity scheme.

Three large blocks are visible on it, showing the relationship of the Wholesale firm with other participants.

The basis of interaction is the agreement between the Wholesale company and:
- Supplier
- Buyers
- Warehouse

Let's consider these blocks in more detail.

Wholesale Supplier Agreement

The contract for the supply of consumer goods is concluded between the Supplier and the Wholesale company.
The amount of the contract is 12.0 million rubles. Validity period not less than 6 months. The contract must contain a schedule of payments for the delivered consumer goods.

Each consignment of consumer goods is transferred according to the Acceptance and Transfer Certificate.
Payment for each consignment of consumer goods is formalized by the Protocol.

After paying for the last batch, it is necessary to draw up a protocol of mutual settlements and sign an act on the implementation of the contract.

Interaction Wholesale company-Buyers

A purchase agreement between the Buyer and the Wholesaler is not required.

A buyer wishing to purchase a consumer goods receives an invoice.

After paying for it, he draws up invoices for receiving consumer goods. Sales department The wholesale company prepares them in the amount of 3 copies.
The buyer goes to the warehouse. At the warehouse, he receives consumer goods and 1 copy. issued invoice.
Of the 2 remaining invoices - one remains in the warehouse for the report, the other is transferred to the accounting department of the Wholesale company.

Wholesale company-Warehouse agreement

The Wholesale Company and the Warehouse conclude an Agreement for the provision of safekeeping services.
On the basis of the concluded agreement, the Wholesale company transfers the Consumer Goods Warehouse for storage. The transfer of consumer goods is recorded by the Acceptance and Transfer Act.

On a monthly basis, the Warehouse issues an invoice to the Wholesale Company for safekeeping services. The invoice is issued in advance for the next month. The wholesaler pays the invoice.

At the end of the month, the Warehouse and the Wholesale Firm sign an acceptance certificate for the delivery of work for the amount of services provided.

In addition, the Warehouse provides the Wholesale Firm with a monthly report on the actual issued consumer goods.

Organizational project

The described interaction of participants in this transaction is rather arbitrary. There may be differences from this interaction options.

In a real company, any business scheme involves the coordinated work of several responsible employees of the company, associated with the preparation of the necessary documents.

Further, a production meeting is held under the leadership of the general director, the entire package of documents is approved as an organizational project.

Organizational project creation

Conclusion

After the organizational project is approved, it begins to be implemented.

Of course, any employee who has been working in the Wholesale company for a long time will say that there are no organizational projects in the company, everything works by itself.

Far from it. The agency, as a consulting firm, has repeatedly had to work with clients to develop business schemes in the form of organizational projects.
See on the website

Now imagine a budding entrepreneur who scrapped the money for a business plan and was even able to get an investor's funds. There is still so much work ahead of him that he simply does not know about.

Therefore, in addition to the development of investment and business projects, the Agency provides services to entrepreneurs on

The agency not only creates the necessary organizational projects, but also conducts trainings for employees on the workflow of the business being created.

Small businesses are increasingly complaining about bankers, and there are more and more reports of bank blocking of accounts and cases of termination of service contracts for no reason, according to victims. However, in many cases, banks have good reasons. V recent times the main postulate of the client policy of any bank - in accordance with the requirements of the Central Bank - has become the reality of the client's business. The signs of bad companies were formulated in the regulation of the Bank of Russia No. 18-МР dated July 21, 2017. What are banks doing to make sure that the business is real?

1. The bank examines the client's transactions in order to identify signs that indicate the absence of real business or the presence of tax optimization schemes. The signs are as follows:

Payments of salaries to employees, as well as transfers of income tax are not made from the company's account individuals(Personal income tax) and insurance premiums; or payments do not match average headcount the client's employees and testify to the underestimation of real salaries;

Average accrued wages are below the official subsistence minimum;

The balance of funds on the account is absent or insignificant in comparison with the volumes of transactions usually carried out by the client on the account;

The grounds for payments do not correspond to the declared type of activity (for example, the client indicates in the questionnaire that he is engaged in the production of bakery products, and receives money for transport or consulting services);

Funds are credited to the client's account on one basis, and then debited on others. In other words, the client receives money mainly, for example, for Construction Materials, but pays mainly for transport and consulting services;

There is a sharp increase in the turnover on the client's account, the company noticeably exceeds the maximum values ​​of the cash turnover declared when opening the account;

the client does not pay from the account for household needs: for example, for rent, utilities, purchase stationery etc.;

Counterparties-buyers pay the client under contracts for goods and services with the allocation of VAT, and then these amounts are almost completely written off by the client in favor of counterparties without VAT;

The criterion for paying taxes and other obligatory payments is violated (approximately 0.9% of the debit turnover on the client's account, or slightly more).

2. Then the bank examines the place of business, checks whether the company's office is located at the place of its registration.

3. Next, the bank compares the volume of business with the size of office, warehouse and industrial premises, with the number of employees. For example, a company with operations of hundreds of millions of rubles a year, which does not have a permanent office, warehouse and production facilities, with only one director on its staff, was created for the transit of cash flows.

4. Then the bank examines the structure of the enterprise. Really operating enterprise must have a full-time accountant or contract with an accounting company.

5. The bank identifies the beneficiaries of the business. He checks the information provided by the client in the questionnaires and uses all available methods. In particular, if a client specifies a director as a beneficiary who is not actually the owner or co-owner, additional verification will follow. Open sources (press, Internet) are studied to identify information about the client, including negative information. Specialized databases (SPARK, "Kontur-focus", etc.) are also often used to check the client.

6. If you have any questions, the bank conducts a conversation with the heads of the company.

Such a comprehensive client study is both time and cost intensive. Therefore, some banks, having identified at least one sign of the absence of real business from a client, prefer to refuse to serve him without continuing further proceedings.

For customers, this decision has the most negative consequences. Now they will not be able, as before, after refusing to open an account in another bank in one bank. All banks in Russia are now prohibited from working with such refuseniks. Therefore, if you are among those with whom the bank terminated the service agreement, you must make every effort to prove the reality of the business. You can invite bank representatives to your office, show trading or industrial premises, warehouses, products. The bank needs to carry the contracts that will confirm the maintenance economic activity, acts of acceptance of works and services, valid contracts for the lease of premises. Provide the bank with a list of counterparties, links to their websites. Give a description of the ownership structure of your company and information about the real owners of the business. If you have accounts with other banks, letters of recommendation from them can help. And of course, one should be careful in choosing counterparties - to work only with trustworthy firms.

Be constructive about the attempts of bank representatives to understand your activities. If you have a real business, you have nothing to hide from the bank.

They share with each other their experience of drafting explanatory notes to the bank, which suspected the company of violating the "anti-money laundering law" 115-FZ.

As a rule, the bank asks for explanations explaining the economic meaning of operations, the reasons and the need for settlements, what forces and means ensure the organization's activities and describe the business scheme.

Colleagues offer their options.

LLC "Romashka" (hereinafter - the Company) carries out activities on hilling flower beds, weaving wreaths and selling ready-made bouquets.
In order to carry out the above activities, the Company purchases ribbons and flowers, hoes and rakes, the Company receives on lease. The main suppliers of the Company are: LLC Pion, LLC Lenta, LLC Motygi and Rake, IP Zemelkin. Calculations are made within the framework of concluded agreements on the basis of received invoices for payment.
The company rents warehouse and office space at the address: .... according to an agreement with an LLC or individual entrepreneur.
Today the staff of the Company has 1 employee. Due to the fact that the Company's activity is seasonal, GPC contracts are concluded to perform specific volumes of work. Calculations upon the fact of work performed are made in cash from the cash desk of the Company (payroll and cash settlement services are attached)
Taxes and contributions were paid in full and on time. The reports were submitted on time and in full.

In response to your request for clarification of the economic meaning of transactions carried out on the settlement account of an Individual Entrepreneur, I would like to inform you the following.
The main focus economic activity Sp xxx is wholesale products food OKVED 46.17. The buyers are enterprises Catering.
Revenue is generated upon receipt of payment from buyers.
Profit is formed as the difference between revenue and purchase costs, transportation and other costs.
The SP xxx finds counterparties as a result of business relations.
Third parties are not involved in the work, there are no hired employees.
SP xxx owns vehicles - Hyundai porter II state. number xxx
Link to the site: http: // xxx
IE xxx is registered in the Mercury system of the Rosselkhoznadzor.
Individual entrepreneur xxx from the moment of registration - xxx 2018 - is on the simplified taxation system. The deadline for the fulfillment of tax obligations will come on October 25, 2018 in case of payment of an advance payment under the simplified tax system. The deadline for submitting a tax return under the simplified tax system is April 30, 2019. At the moment, there are no grounds for paying taxes.
Individual entrepreneur xxx, in addition to a current account with PJSC Sberbank, has a current account with JSC TINKOFF BANK and the CENTRAL BRANCH OF VTB BANK (PJSC).
IE xxx is not included in the group of companies and is not an affiliated person.
The main counterparties (buyers) of SP xxx are legal entities... All payments under supply agreements are made by bank transfer. The purchase of goods is carried out mainly in cash at the OPTs FOOD CITY. In this regard, SP xxx removes cash from the current account.
The main counterparties (buyers) are public catering enterprises, supply contracts have been concluded with them:
LLC, INN, Agreement No.

SP xxx. transfers funds to individual accounts that are personal funds individual entrepreneur
The main assets of individual entrepreneur xxx are accounts receivable from buyers and cars vehicle- Hyundai porter II state number xxx
SP xxx uses its current account with PJSC "SBERBANK" for its intended purpose - to carry out its economic activities, guided in its work by the Civil Code of the Russian Federation (part two) of January 26, 1996 N 14-FZ (as amended on May 23, 2016), Federal law No. 209-ФЗ dated July 24, 2007 and other legislative acts. Economic sense transactions carried out on the account are settlements with counterparties, development and economic growth, as well as profit from economic activities. The operations carried out by SP xxx do not carry the risk of loss business reputation for your bank are carried out exclusively for lawful purposes, and are in no way connected with the financing of terrorism and other illegal activities.

Attachments to the letter: Agreements with buyers, annexes to contracts, vehicle documents, bank statements, documents for cash expenses.