Objectives and purpose of the trip: examples

Do you know how to correctly indicate the purpose of the trip? An example can, of course, be found without problems on all sorts of professional forums of accountants or specialists in personnel work. But copying someone else's experience is not always justified.

In normative acts there is no list of the purposes of trips on service need. Nevertheless, it is worthwhile to formulate the reason for which an employee goes on a journey in such a way that travel and per diem expenses can be reflected in the account to reduce taxable profits.

For this it is important to take into account a number of points.

Which ones?

Practicing accountants easily cite various examples of travel objectives and point to the following:

1. The employee's business trip should obviously correspond to the interests of the company. The purpose of the trip is formulated so that it is clear: "travel" is beneficial for the firm, directly or indirectly contributes to the fact that the company earns profits, increases the volume of activities, increased the quality of goods and services. An employee of an organization can not be sent on a business trip, having set before him the task of "resting," "restoring strength," or "recovering." For this purpose holidays are provided - annually or for health reasons.
2. The purpose of the trip should not contradict the job description of the employee. So, the accountant can not be sent on a business trip for negotiations with customers. A commercial director of a company can not be sent to another city for the purpose of "transportation of employees."
3. The reason why a business trip takes place must correspond to the term "travel" and its route. If the purpose of the trip is, for example, participation in an exhibition, an employee of an organization must "move" in the opposite direction within a day after the end of the event.
4. It is extremely cautious to take a justification for trips on the service need at the weekend. If a company employee leaves for another city, for example, for talks on Monday, and the journey time is one day, you can leave only before Saturday evening. Otherwise, the cost of tickets or fuels can not be attributed to costs.
5. It is better to avoid general formulations. It is important to indicate why the employee of the organization is sent to work outside the permanent service. Otherwise, controllers may have doubts about the legality of assigning 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 or not the assigned task was completed or not fulfilled. After the trip, the employee will have to submit a report on the results, attach to it documents confirming the fulfillment of the task. By the way, it is possible that the purpose of the business trip is not achieved. In this case, the employer requires the employee "explanatory" with an indication of the reasons why it was not possible to fulfill the service assignment. If this document is available, the cost of the trip can be taken to tax accounting.
7. If the purpose of the trip is three-dimensional, consists of several tasks, it is also important to prescribe separate tasks for the trip, each of which will also have to be confirmed.
8. If the work of a specialist is traveling and the transfer to another locality is related to the performance of everyday affairs, such a "journey", according to the Labor Code, is not considered a business trip in general.

Can any employees be sent on business trips?

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

Before you send an employee to another city or country, it is important to take into account that:

1. It is strictly forbidden to "equip" pregnant women and minor workers (except for personnel engaged in the field of creativity) on the road.
2. An employee sent on a business trip must be in labor relations with the employer. At the time of departure, a contract of employment has already been concluded, drawn up in accordance with applicable laws.
3. There are categories of citizens who have the right to refuse business trips. Send them to another city or country for official needs is only permissible if they have their written consent.

Such persons include:

• Mothers of children under 3 years.
• Parents or guardians of disabled persons under 18 years of age.
• Citizens caring for sick family members, in accordance with medical opinion.
• Mothers and fathers who raise children under the age of 5 without spouses.

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

In what documents do they write the purpose of the business trip?

Until 2015, the employee's trip was made:

1. The order.
2. The service assignment.
3. The travel document.
4. Report.

Currently, all the characteristics of the "journey" are indicated in the order. Unified forms of "service assignment", "travel authorization" and "report" are canceled.

To confirm the fact of the trip and fulfill the order, there are: tickets, travel sheets, checks for fuel, reports, explanatory notes, negotiation protocols, certificates of completion, contracts, inventories.

From the composition and content of these documents, it should be clear whether the designated purpose of the trip was achieved.

Consider how business travel tasks are defined for different categories of employees.

Director

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

The business trip of the director of a company is usually not formalized by an order, but by an order containing the phrase: "I'm going on a business trip for the purpose ...".

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

• Negotiation and conclusion of a contract with OOO Firma;
• Conducting negotiations with participants of the conference "Goods of the Future" in the town of N-sk "___" ________ 20__;
• Demonstration of samples of the product "Subject-1" of the company "Large Customer";
• Presentation of goods for the company "Good Customer" JSC.

The first person of the firm can also go to another city or country to meet with existing customers of the company. For this case, specialists in personnel work have already come up with how to write the purpose of a business trip in a business trip certificate. Examples:

• Discussion of the terms of the contract for the supply of production equipment LLC "Our Friend";
• Approval of the purchase plan for JSC "Concern" for the second half of the year.

Directors of companies from time to time are sent to other cities or countries to "open a new branch of the company." Such a formulation of the desired result is also valid in the documents. However, in this case, it is necessary to designate both goals and tasks of the trip. Example:

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

Tasks:

• Study of the target market.
• Testing and hiring an employee for the position of the branch manager.
• Coordination with the branch manager of work plans for ___ year ".

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

• Negotiations with OOO Partner on the purchase of the goods item "Thing";
• Conclusion of the contract for the purchase of the products of LLC "Assistant";
• Purchase of equipment "Machine";
• The study of samples of the goods "Stuck" from LLC "Producer".

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

• training;
• Participation in the exhibition, seminar, conference "(attendance of events related to the financial and economic activities of the enterprise);
• Professional development;
• Mastering of new technologies;
• Quality control of the unit.

Sales Manager

In units engaged in the sale of goods and services, the purposes of travel on the service need, as a rule, are prescribed in great detail. Employees receive detailed instructions in writing, indicating which tasks are to be performed and what quantitative indicators are achieved.

At the beginning, the main objective of the business trip of the sales manager is set. Examples:

• Increase in sales volumes in the region;
• Market research;
• Negotiations with potential clients.

The "big" job description is divided into stages, following the results of each of which the employee makes a written report. The sales manager often puts such "sub-goals":

• To make visits to existing customers, according to the schedule of visits;
• Visit potential customers in accordance with the meeting plan;
• Collect information on a new market for the marketing department;
• Visit the competitors' trading points, conduct a comparative analysis.

Engineers, production personnel

Business trips of these categories of employees are of a lengthy nature, since they are usually associated with ensuring the effective operation of machine tools, automatic lines, robots.

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

• Installation, adjustment of equipment;
• Training of responsible employees to work with the production line;
• Checking, testing the work of machine tools;
• Warranty repair, after-sales service of devices delivered under the Contract No. ___ from "___" __________;
• Routine maintenance, equipment prevention.

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 developers of "Powerful" devices.

Accountant

Chief accountants travel to other cities to check the quality of work of accounting professionals, training employees, collecting information, summarizing the financial and economic activities of the company.

An ordinary bookkeeper can set out on a journey to improve his qualifications, exchange experience with colleagues, take part in a meeting.

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

• Conducting an internal audit, checking the correctness of accounting in the accounting of the financial and economic operations of the branch.

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

• Visit for accepting cases.

Workers in the agricultural sector

Farmers, agronomists, machine operators, livestock keepers, poultry farmers face the need to travel on business trips, perhaps, much more often than "urban" specialists. Working in the countryside, they are obliged to constantly be in touch with the "civilization": to purchase seeds, animal feed, to attend exhibitions of achievements of the national economy, to get acquainted with new technologies and, finally, to sell products to the city's enterprises and individuals, visitors to the markets.

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

• Purchase of fertilizers;
• Obtaining permissive documentation;
• Presentation of an investment project at a specialized exhibition;
• Participation in the farmers' conference, exchange of experience;
• Purchase of special equipment;
• Sales of products at the city fair;
• Delivery of a consignment of goods to the plant of JSC "Customer".

Driver

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

From a specific task depends on how to write the order of the purpose of the trip. Examples for the driver:

• Delivery of goods to the company "Our client" (address);
• Transportation of a commercial director;
• Delivery of goods and materials, receipt of invoices.

How else can the driver's trip look? Examples:

• Purchase of spare parts for car repairs;
• Routine diagnostics of a motor vehicle;
• Delivery of originals of transaction documentation.

Researcher

Scientists, researchers, experts, theorists of different branches, 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 trip be formulated? Example:

• Collection of information for scientific work on the topic (title).

Or:

• Study of the originals of documentation.

Conclusion

It is not necessary to use standard "terms", which usually describe the purpose of a business trip. Examples only facilitate the process of selecting "suitable" words. The experience of many employees proves that the formulation of the task can be free.