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:
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:
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.