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Administración Presupuestaria

What is it and what is it for?


Standard analytical accounting system for administrative organisations (CANOA Sistema de Contabilidad Analítica Normalizada para las Organizaciones Administrativas.)

The aim of the CANOA project is to implement an accounting system within the scope of the Administration of the State and Public Entities which, in combination with other information systems, provides the managers of the different units with a series of reports on the units (cost centres) in which a cost is incurred and on the products or services (activities) in which said consumption takes place, supplying information to various levels of responsibility.

CANOA is an analytical accounting system that uses a standard accounting model, customised for each Entity, to assess the cost of the activities carried out by the different units and to provide a range of information for exploring the use of government funds and to assist in making decisions on the production of goods and services and the setting of government fees and prices.

The main aims of the CANOA system are:

  • Assess the cost of activities and the provision of public services.
  • Determine the amount of government fees and prices.
  • Analyse the use of public funds from the point of view of efficiency and economy, allowing management control over particular aspects of the Entity.
  • Assist in the development and evaluation of budgets.
  • Assist in making decisions on the production of goods or services, in order to meet management needs.
  • Assess the assets generated by public sector activity.
  • Supply information to supranational bodies to justify the amount of aid and subsidies.
  • Supplement the information obtained from traditional financial statements.

CANOA operates from a standard accounting model that is customised to meet the organisation and needs of the entity by defining the basic structures of the model: cost elements, cost centres, activities, allocation criteria, etc.

Cost documents can be uploaded to CANOA interactively or using standardised interfaces (currently under development) with the management systems for human resources, inventory, proof of expenditure, etc.

After segregating non-attributable charges, the cost documents will be processed by the system in three basic processes:

  • Process of allocation by periods: to classify and allocate costs/revenues according to the moment they are accrued.
  • Distribution process: to allocate the different cost elements to centres and activities.
  • Aggregation process: to aggregate the different types of costs/revenues following the accounting principles of the model, based on the needs of the recipients of the information.

The output of the CANOA system takes the form of standard accounting statements that can be used for a general evaluation of the results of the costs process, supplemented by the possibilities of obtaining information tailored to the needs of the management analysis.