Link to the study - European Parliament - Europa

Policy Department D: Budgetary Affairs
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Each project has its Progress Report, which is generated at least once a month on the basis of
monthly meetings of the project team or as needed with the participation of the contractor if it is by
the contractor implemented project.
Financial and Management Accounting
Financial Management (FM) is understood as a comprehensive financial management of processes in
JAVYS, including financial planning and financial controlling.
V1 NPP Financial Planning is based on the overall plan of V1 NPP decommissioning, which includes
the costs of activities, personnel costs and investment plan. The financial plan for V1 NPP
decommissioning is part of the business plan and JAVYS’ financial budget, which is presented each
year for approval through the executive authorities to the General Assembly of JAVYS of which rights
are performed by Ministry of Economy of the Slovak Republic as the sole shareholder.
Part of the financial management is also control, which assesses the degree of achievement of
financial targets in previous periods (ex post) and analyses the development of the next financial
activities during V1 NPP decommissioning (ex-ante).
Software tools for project management, risk management, project progress and financial and
accounting management?
In the performance and V1 NPP project management administration JAVYS uses standard software
tools for communication and management. The main control system in the company is management
program SAP and its sub-modules, including modules for financial planning and costs monitoring of
decommissioning projects, including financial management and accounting.
The subject, time and financial recording of V1 NPP projects is implemented in software module SAP
PS (Project System). The system provides data for comparison of planned and actual values for the
individual V1 NPP projects.
The actual financial transactions are recorded in the company's accounts in SAP FI module (Financial
Accounting) and fixed investment assets in accounting module in SAP FI-AA (Asset Accounting).
For planning are used SAP ERP (Enterprise Resource Planning), Controlling module and SAP BPC (SAP
Business Objects Planning and Consolidation).
For various subtasks are used advanced extensions SAP BO BI (SAP Business Objects Business
Intelligence), SAP BPC (SAP Business Objects Planning and Consolidation), SAP WEBI (Web
Intelligence) and SAP CR (Crystal Reports), operating above the central data warehouse.
The main system for communication, progress control of activities, tracking and reporting of tasks,
approval and monitoring of billing is IBM Lotus Notes.
Main program for planning is MS Project, used for planning of the decommissioning project (from the
most general top-up tasks to the detailed particular steps for the project or groups of tasks).
Program ARSOZ is used for monitoring of physical and radiological state of material database of
nuclear facilities, as well as for issuing of Work Orders in controlled areas and for work with
contaminated materials.
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