25 perusahaan, 9 negara, 6 mata uang fungsional ... Sistem dan prosedur pelaporan dapat dengan mudah dibuat rumit dan mahal. Tetapi kami menemukan solusi sederhana dari sudut pandang teknis yang sangat disukai pengguna kami, dan khususnya spesialis dalam menyiapkan laporan keuangan konsolidasi sesuai dengan standar internasional (selanjutnya disebut IFRS) dan pelaporan manajemen.

Sangat sering, "pemodal" dan "teknisi" tidak saling memahami. Akibatnya, muncul solusi yang rumit, mahal, dan tidak nyaman. Pada artikel ini, kami akan mencoba menjelaskan hal-hal dasar, kurangnya pemahaman yang sering mencegah penciptaan solusi yang efektif, menggunakan contoh proses pelaporan di perusahaan kami. Kami juga akan menceritakan tentang pengalaman sukses kami dalam menciptakan sistem pelaporan - apa yang ingin kami lakukan, apa yang terjadi, apa yang tidak kami sukai dari hasilnya, dan kami akan mengubahnya.

Kami memperingatkan Anda segera - tidak akan ada tentang Blockchain, atau tentang Big Data, atau tentang Inteligensi Buatan dan teknologi modis lainnya. Kami tidak menggunakan hal ini untuk satu alasan sederhana - kami tidak membutuhkannya untuk tugas ini.

Apa yang Anda butuhkan untuk mendapatkan "output"

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, Google:

INCOME STATEMENT ( ):

Fiscal year is January-December. All values USD Millions.	2018	2017	2016	2015	2014
Sales/Revenue	136,958	111,024	89,733	73,59	65,83
Sales Growth	23.36%	23.73%	21.94%	11.79%	-
Cost of Goods Sold (COGS) incl. D&A	59,549	45,583	35,138	28,164	25,691
COGS excluding D&A	50,514	38,668	28,994	23,101	20,712
Depreciation & Amortization Expense	9,035	6,915	6,144	5,063	4,979
Depreciation	8,164	6,103	5,267	4,132	3,523
Amortization of Intangibles	871	812	877	931	1,456
COGS Growth	30.64%	29.73%	24.76%	9.63%	-
Gross Income	77,409	65,441	54,595	45,426	40,139
Gross Income Growth	18.29%	19.87%	20.18%	13.17%	-

BALANCE SHEET ( ):

Fiscal year is January-December. All values USD Millions.	2018	2017	2016	2015	2014
Cash & Short Term Investments	109,14	101,871	86,333	73,066	64,395
Cash Only	16,701	10,715	12,918	16,549	18,347
Short-Term Investments	92,439	91,156	73,415	56,517	46,048
Cash & Short Term Investments Growth	7.14%	18.00%	18.16%	13.47%	-
Cash & ST Investments / Total Assets	46.88%	51.63%	51.54%	49.55%	49.85%
Total Accounts Receivable	21,193	18,705	14,232	13,909	10,849
Accounts Receivables, Net	20,838	18,336	14,137	11,556	9,383
Accounts Receivables, Gross	21,567	19,01	14,604	11,852	9,608
Bad Debt/Doubtful Accounts	-729	-674	-467	-296	-225
Other Receivables	355	369	95	2,353	1,466
Accounts Receivable Growth	13.30%	31.43%	2.32%	28.21%	-
Accounts Receivable Turnover	6.46	5.94	6.31	5.29	06.07
Inventories	1,107	749	268	491	-
Finished Goods	1,107	-	-	-	-
Other Current Assets	4,236	2,983	4,575	2,648	3,412
Miscellaneous Current Assets	4,236	2,983	4,575	2,648	3,412
Total Current Assets	135,676	124,308	105,408	90,114	78,656

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Tabel MS NAV dalam database

Kunci akuntansi keuangan adalah tabel Entri G_L.

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[Credit Amount] [decimal](38, 20) — ,
[Additional-Currency Amount] [decimal](38, 20) — ,
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[Add_-Currency Credit Amount] [decimal](38, 20) — ,
[Dimension Set ID] [int] — .

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«G_L Account Category» , [Description] «Sales/Revenue».
«G_L Account» , [Account Subcategory Entry No_] [Entry No_] «G_L Account Category», 1.
«G_L Entry» (), [G_L Account No_] [No_] «G_L Account», 2.
3 , [Posting Date] 2018 , [Posting Date] ‘2018.01.01’ [Posting Date] ‘2018.12.31’.
4 [Amount], — .

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16,701, «BALANCE SHEET» ( ) «2018» «Cash Only», :

«G_L Account Category» , [Description] «Cash Only».
«G_L Account» , [Account Subcategory Entry No_] [Entry No_] «G_L Account Category», 1.
«G_L Entry» (), [G_L Account No_] [No_] «G_L Account», 2.
3 , [Posting Date] 2018 , . [Posting Date] ‘2018.12.31’.
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136,958, «INCOME STATEMENT» «2018» «Sales/Revenue», (), :

«G_L Account Category» , [Description] «Sales/Revenue».
«G_L Account» , [Account Subcategory Entry No_] [Entry No_] «G_L Account Category», 1.
«G_L Entry» (), [G_L Account No_] [No_] «G_L Account», 2.
3 , [Posting Date] 2018 , [Posting Date] ‘2018.01.01’ [Posting Date] ‘2018.12.31’.
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Kami tidak mengumpulkan data saat mengunggah ke sistem pelaporan. Setiap transaksi keuangan (dengan pengidentifikasi unik) disajikan dalam sistem pelaporan sebagai entri terpisah.

Sergey Ustinov
Daria Fadeeva, FCCA

PS Dalam mempersiapkan artikel menggunakan foto dari www.pexels.com .

Bagaimana kita menghasilkan laporan keuangan konsolidasi?

Apa yang Anda butuhkan untuk mendapatkan "output"

,

Tabel MS NAV dalam database

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