Tasks and purpose of the trip: examples

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Do you know how to correctly indicate the purpose of the business trip? An example can, of course, be easily found on all kinds of professional forums for accountants or HR specialists. But copying someone else's experience is not always justified.

There is no list of business travel purposes in the regulations. However, the reason an employee travels should be stated in such a way that travel and per diem expenses can be accounted for to reduce taxable income.

For this, it is important to consider a number of points.

Which ones?

Practicing accountants easily give various examples of travel purposes and point to the following:

1. An employee's business trip must clearly be in the best interest of the company. The purpose of the business trip is formulated in such a way that it is clear: the “journey” is beneficial for the company, directly or indirectly contributes to the company earning profit, increasing the volume of activities, and improving the quality of goods and services. workerorganization cannot be sent on a business trip, setting before him the task of "rest", "recover strength" or "recover". Vacations are provided for this - annual or for he alth reasons.
2. The purpose of the trip should not contradict the employee's job description. So, an accountant cannot be sent on a business trip to negotiate with clients. And the commercial director of the company cannot be sent to another city for the purpose of "transportation of employees."
3. The reason for making a business trip should be consistent with the duration of the "journey" and its route. If the purpose of the trip is, for example, participation in an exhibition, an employee of the organization is obliged to "move" in the opposite direction within a day after the end of the event.
4. Extremely careful about justifying business trips on weekends. If an employee of the company goes to another city, for example, to negotiate on Monday, and the travel time is one day, then you can leave no earlier than Saturday evening. Otherwise, the cost of tickets or fuel cannot be attributed to expenses.
5. It's best to avoid general language. It is important to indicate why exactly an employee of the organization is sent to work outside the place of permanent duty. Otherwise, controllers may have doubts about the legitimacy of attributing travel expenses to tax accounting.
6. The purpose of the trip should be formulated in such a way that it is possible to make an unambiguous conclusion about whether the assigned task has been completed or not. After the trip, the employee will be required to submit a report on the results,attach documents confirming the completion of the task. By the way, a situation is possible when the purpose of the trip is not achieved. In this case, the employer requires the employee to provide an “explanatory note” indicating the reasons why the job task could not be completed. With this document, travel expenses can be accepted for tax accounting.
7. If the purpose of the trip is voluminous, consists of several tasks, it is also important to prescribe separate tasks of the trip, the completion of each of which will also need to be confirmed.
8. If the work of a specialist is traveling in nature and moving to another locality is connected with the performance of everyday affairs, then such a “trip”, according to the Labor Code, is not recognized as a business trip at all.

Any employees can be sent on business trips?

This is just as important as the question of how to determine the purpose of the trip. Examples of cases where an employer was fined for sending an employee who could not be sent on a trip to another city are not isolated.

Before sending an employee to another city or country, it is important to consider that:

1. It is strictly forbidden to "equip on the road" pregnant women and underage workers (except for personnel employed in the field of creativity).
2. An employee sent on a business trip must be in an employment relationship with the employer. At the time of departure, a rental agreement must already be concluded, drawn upin accordance with applicable laws.
3. There are categories of citizens who have the right to refuse business trips. Sending them to another city or country on official business is permissible only with their written consent.

Such persons include:

• Mothers of children under 3.
• Parents or guardians of disabled people under 18.
• Citizens caring for sick family members, in accordance with a medical report.
• Mothers and fathers raising children under the age of 5 without spouses.

Employees who do not belong to these categories are subject to disciplinary liability for failure to comply with the order to go on a business trip. In some cases, you can even fire an employee who refused to go to another city on company business.

Which documents describe the purpose of the trip?

Until 2015, an employee's trip was issued:

1. Order.
2. Service Assignment.
3. Travel ID.
4. Report.

Currently, all the characteristics of the "journey" are indicated in the order. The unified forms of "service assignment", "travel certificate" and "report" have been cancelled.

To confirm the fact of the trip and fulfill the order are: tickets, waybills, checks for fuel and lubricants, reports, explanatory notes, protocols of negotiations, certificates of training, concluded contracts, inventories.

From the composition and content of these documents it should be clear thatwhether the designated purpose of the trip has been achieved.

Let's look at how business travel tasks are defined for different categories of employees.

Director

The work of the first persons of enterprises is often associated with "travel".

A company director's business trip, as a rule, is issued not by an order, but by an order containing the phrase: "I am leaving on a business trip with the aim of …".

The head of the company can go on a business trip, in particular to conquer new markets, search for customers, conclude contracts for the supply of products. What would be the purpose of the director's trip in this case? Examples:

• negotiating and concluding a contract with Firma LLC;
• negotiating with the participants of the conference "Products of the Future" in N-sk "_"_ 20_;
• demonstration of samples of the product "Item-1" of the company LLC "Large Customer";
• presentation of goods for JSC Good Client.

The first person of the company may also travel to another city or country to meet with existing clients of the company. For this case, HR specialists have already figured out how to write the purpose of the trip in the travel certificate. Examples:

• discussion of the terms of the contract for the supply of production equipment of Our Friend LLC;
• approval of the procurement plan for the 2nd half of the year _ with JSC Concern.

Company directors from time to timeare sent to other cities or countries to "open a new branch of the company." Such a formulation of the desired result is also acceptable in documents. However, in this case, it is worth identifying both the goals and objectives of the trip. Example:

“I am leaving for N-sk to organize the work of a new structural unit.

Tasks:

• Research the target market.
• Testing and hiring an employee for the position of branch manager.
• Coordination with the head of the branch of work plans for _ year.”

Also, the head of a small company, as well as a specialist in the procurement department, can go to another city or country in order to purchase new equipment, conclude contracts for the supply of raw materials, materials, components, and negotiate the terms of cooperation with suppliers. In this case, the purpose of the director's trip should also be correctly indicated in the documents. Examples:

• negotiating with LLC "Partner" on the purchase of a consignment of goods "Thing";
• conclusion of an agreement for the purchase of products of Pomoshnik LLC;
• acquisition of equipment "Machine";
• study of samples of the "Shtuka" product from Producer LLC.

How else can the purpose of the business trip of the first person of the company be formulated? Examples:

• staff training;
• participation in an exhibition, seminar, conference" (visiting events related to the financial and economic activities of the enterprise);
• professional development;
• mastering new technologies;
• checking the quality of workunits.

Sales manager

In departments engaged in the sale of goods and services, the purpose of business trips, as a rule, is prescribed in great detail. Employees receive detailed instructions in writing, indicating what tasks must be completed and what quantitative indicators are achieved.

First, the main goal of the sales manager's business trip is set. Examples:

• increasing sales volumes in the region;
• market research;
• negotiating with potential clients.

The "big" work assignment is divided into stages, following the completion of each of which the employee draws up a written report. The sales manager is often given the following “sub-goals”:

• make visits to existing clients according to the visiting schedule;
• visit potential customers according to the meeting schedule;
• gather information on a new market for the marketing department;
• visit competitors' outlets, conduct a comparative analysis.

Engineers, production staff

Business trips of these categories of employees are long-term, as they are usually associated with ensuring the efficient operation of machines, automatic lines, robots.

For engineers and workers, it is also very important to correctly formulate the purpose of the trip in the travel certificate. Examples:

• installation, adjustment of equipment;
• training responsible employees to work with the production line;
• checking, testing the operation of machines;
• warranty repair, after-sales service of devices supplied under Contract No. _ dated “_” _;
• maintenance work, equipment maintenance.

Many engineers go on business trips to communicate with colleagues and gain new practical knowledge. This is a very common purpose of a business trip. Example:

exchange of experience with the developers of "Powerful" devices

Accountant

Chief accountants travel to other cities to check the quality of work of accounting specialists, train employees, collect information, and summarize the financial and economic activities of the company.

An ordinary accountant can go on a journey to improve his skills, exchange experience with colleagues, take part in a meeting.

How can the purpose of an accountant's business trip be formulated? Example:

carrying out an internal audit, checking the correctness of the reflection in the accounting of the financial and economic operations of the branch

Any other purpose of the business trip corresponding to the accountant's job description is also acceptable. Example:

reception visit

Agricultural workers

Farmers, agronomists, machine operators, livestock breeders, poultry farmers are faced with the need to go on business trips, perhaps much more often than "urban" specialists. Working in rural areas, they must constantly be in touch with "civilization": buy seeds, animal feed, visit exhibitions of achievements of the national economy, get acquainted with new technologies and, finally, sell products to city enterprises and private individuals, market visitors.

In accordance with the objectives of a particular trip, the purpose of the business trip of agricultural workers is formulated. Examples:

• purchase of fertilizers;
• obtaining permit documentation;
• presentation of an investment project at a specialized exhibition;
• participation in the conference of farmers, exchange of experience;
• acquisition of special equipment;
• selling products at the city fair;
• delivery of a consignment of goods to the plant JSC "Customer".

Driver

Another category of workers whose occupation is associated with frequent trips is drivers. Their duties include transportation of company employees, goods, valuables, documents.

It depends on the specific task how to write the purpose of the trip in the order. Driver examples:

• delivery of goods to Our Client LLC (address);
• transportation of the commercial director;
• delivery of goods and materials, receipt of invoices.

What else might the purpose of a driver's business trip look like? Examples:

• purchasing car repair parts;
• scheduled vehicle diagnostics;
• deliveryoriginal transaction documentation.

Researcher

Scientists, researchers, experts, theorists from various industries, teachers of secondary and higher educational institutions go on business trips to participate in conferences and competitions, share experiences, study unique sources, visit specialized exhibitions and museums, participate in archaeological excavations.

How can the purpose of the business trip be formulated? Example:

Collecting information for scientific work on the topic (name)

Or:

Examining original documentation

Conclusion

It is not at all necessary to use the standard "terms" that usually describe the purpose of a business trip. Examples only facilitate the process of choosing "appropriate" words. The experience of many employees proves that the wording of the task can be free.