Working Principle and Management of the Project Module Widely Used in Shipping Agency Industry.

What is Project Module?

The project module is the program where the Final Disbursement Account (F.D.A.) documents created by the operation unit or the accounting unit in line with each job order from customers are recorded. Final Disbursement Account (F.D.A.) is the document showing the services provided to customers by the company. Invoices for all services provided (obtained from sub-suppliers) and supporting documents, if any, are listed under this document. A P&L (profit & loss) table is created at the end of the job according to the documents entered into the accounts through the module. Project number is generated for each work order by following the following steps on the module;

- Project name

- Customer information

- Starting date

- Address / location information where the service will be provided

- Currency type of the project

After the above steps are completed, the module generates a project number and links the project number to these cards so that it can be used as a dimension under the income / expense cards.

Afterwards, all expense documents and income documents belonging to the relevant project number are accounted using the project module. The connection of the accounting process with the project number is achieved either by entering the relevant project number as a reference or through the income / expense windows under the project module. The point to be considered here is the account codes that will be used when recording income/expense items. Services are provided to customers in the ship agency sector, the cost account codes that should be used are 740 accounts. Expense cards must be created under this account group.

For each expense / cost account entry, there must also be a revenue account entry. Otherwise, when the project number is displayed as P&L, situations occur where there is a cost / expense record but no profit / income record in return. Such situations pose the risk of incomplete/incorrect evaluation by senior management when evaluating the project report. For situations where there is a cost element but not a revenue element, there must be a record in the income accounts equal to the cost, that is, without the profit. (Cost to Cost)

Finally, income / profit invoices are recorded with the project number. The project number should be locked to prevent any other records from being entered into the project number when the relevant work is completed. After the payment due date, if any, is added to the project number, the relevant business process is terminated and the project folio is first presented to the senior management for approval and then to the customer.

Sekt?rümüzde Yayg?n Olarak Kullan?lan Proje Modülünün ?al??ma Prensibi Ve Y?netilmesi.

Proje Modülü Nedir;

Proje modülü, mü?terilerden gelen her bir i? istemi do?rultusunda operasyon birimi ya da bizzat muhasebe birimi taraf?ndan olu?turulan Final Disbursement Account (F.D.A.) belgelerinin kay?tlara al?nd??? program sekmesidir. Final Disbursement Account (F.D.A.) ise ?irket taraf?ndan mü?terilere verilen hizmetleri g?sterir belgedir. Bu belge alt?nda verilen (alt tedarik?ilerden elde edilen) tüm hizmetlerin faturalar? ve varsa destekleyici dokümanlar? listelenir. Modül üzerinden muhasebe hesaplar?na giri?i yap?lan belgelere g?re i? sonunda P&L (kar & zarar) tablosu olu?turulur. Modül üzerinde a?a??daki ad?mlar izlenerek her bir i? emri i?in proje numaras? üretilir;

- Proje ad?

- Mü?teri bilgileri

- Ba?lang?? tarihi

- Hizmetin verilece?i adres / konum bilgisi

- Projenin d?viz cinsi

Yukar?daki ad?mlar tamamland?ktan sonra modül bir proje numaras? üretir ve gelir / gider kartlar? alt?nda alt k?r?l?m olarak kullan?lmas? sa?lanacak ?ekilde proje numaras?n? bu kartlara ba?lar.

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Sonras?nda ilgili proje numaras?na ait olan tüm masraf belgeleri ve gelir belgeleri proje modülü kullan?larak muhasebele?tirilir. Muhasebele?tirme i?leminin proje numaras? ile ba?lant?s? ya referans olarak ilgili proje numaras?n?n girilmesi ?eklinde ya da proje modülü alt?nda bulunan gelir / gider pencereleri üzerinden sa?lan?r. Burada dikkat edilmesi gereken nokta gelir/gider kalemlerinin kayda al?n?rken kullan?laca?? hesap kodlar?d?r. Sekt?rümüzde hizmet verildi?i i?in kullan?lmas? gereken maliyet hesaplar? 740 hesaplard?r. Gider kartlar? bu hesap gurubu alt?nda olu?turulmu? olmal?d?r.

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Her bir gider / maliyet hesab? kayd?na kar??l?k olarak bir de gelir hesab? kayd? giri?i olmal?d?r. Aksi durumda proje numaras? P&L olarak g?rüntülendi?inde masraf / gider kayd? olan ancak kar??l???nda kar / gelir kayd? olmayan durumlar olu?ur. B?ylesi durumlar, üst y?netimin proje raporunu de?erlendirirken eksik / yanl?? de?erlendirmesi riskini ortaya ??kar?r. Maliyet unsuru olan ancak gelir unsuru bulunmayan durumlar i?in maliyet kadar yani kar olmadan gelir hesaplar?nda kay?t bulunmal?d?r. (Cost to Cost)

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Proje numaras?na son olarak gelir / kar faturalar? kay?t edilir. ?lgili i? tamamland??? zaman proje numaras?na ba?ka bir kay?t girilmemesi i?in proje numaras? kilitlenmelidir. Proje numaras?na varsa ?denme vadesi de eklendikten sonra ilgili i? süreci sonland?r?l?r ve proje folyosu ?nce onaylanmas? i?in üst y?netime ard?ndan mü?teriye sunulur.