The main items of family expenses. Family income and expenses - calculation features and recommendations. Special programs and applications for family accounting

Hello, friends!

I am an economist by education, at the university I introduce students to the basics of economics. Including with such concepts as income and expenses of the enterprise. Complete clarity in young minds bright, but far from the real economy, comes when we analyze these terms using everyday examples. For example, on a family - this is the same enterprise, only a small one. And the family budget plays no less important role than the budget of a company or a country.

A family budget is a plan of family income and expenses for a certain time period (month or year).

It is more important, in my opinion, to decide on the question of why it is necessary to conduct it. Let's try to highlight the most important reasons.

• Accounting for real income

Without knowing all your income and all sources of funds, it is impossible to plan expenses and set achievable goals for the future.

• Cost control

If you've ever wondered where all the money went, spending control will give you the answer. We often do not notice how small expenses on snacks eat up our budget. But they can be completely painlessly abandoned.

• Cost planning

Once you have control, the next step is planning. Most of our expenses are permanent. For example, paying for gasoline or public transport, utility bills, children's clubs and sections, going to the store, etc. Knowing all the upcoming expenses next month, it's easy to plan something more serious.

• Accumulation

For some, this is the most pleasant bonus from maintaining a family budget. For example, in my family, the lion's share of income is spent on travel. Very expensive events, you can not do without savings. Therefore, it is very important to know how much I can put aside per month without harming the interests of the family. Read my article about ways to save money.

• Creation of an “airbag”

So far, for many, including me, emergency supplies for a “rainy day” is an unattainable dream. But we must understand that for the family this goal is one of the most important. Agree that few people want to end up in poverty in the event of a job loss or unforeseen large expenses. In these cases, you need a "airbag".

• Peace and tranquility in the family

How often do you hear from a husband that a wife spends too much money on clothes and coffee with her girlfriends. And from the wife constant reproaches that the husband allows himself weekly trips to the bar, bowling, fishing, etc. Familiar? Maintaining a family budget will allow you to sort out income and expenses, teach you how to save and always have money for what your soul asks for. And it doesn’t matter if it’s a new dress or a fancy fishing rod.

Types of family budget

At the very beginning of family life, the question inevitably arises of who will be in charge of distributing finances, or, more simply, who will manage the family budget. And it is better not to shelve the solution of this issue, because, I will not be afraid of this word, the well-being of the family depends on it.

What are the types of family budgets?

Joint

All the money earned by a husband and wife is put in one place, for example, in an envelope or a box. Each family member has the right to take the amount he needs for urgent needs. As a rule, large purchases are discussed at the family council and are made together.

It should be noted that today the management of such a budget has become more complicated due to the widespread use of bank cards. I felt it myself, because my family's budget is a common wallet. Therefore, now we are forced to move to a different look, which I don’t really like.

Based on the existing long-term (more than 18 years) experience in maintaining a joint budget, I will tell you about the basic principles on which it is built:

• a greater degree of responsibility of both spouses in matters of spending;
• absolute trust in each other;
• constant control of expenses so as not to end up with an empty bark ... an envelope;
• obligatory discussion of large purchases;
• an atmosphere of mutual understanding and kindness, when neither spouse allows himself to reproach the other for the amount of earnings.

If at least one of the principles is violated, then this type of financial control is not for you.

Separated

This type of budgeting, in my opinion, is most common between people who have joined in a couple already being held financially. For example, remarriage or marriage at an older age. The peculiarity of this type is that each spouse has his own wallet. Husband and wife are in complete control of their personal finances. Often spouses do not even know about the real amount of each other's income.

How, then, is the issue of payment resolved, for example, a joint trip to a restaurant or a trip on vacation, utility bills and child support? As a rule, the costs for these items are divided in half.

Principles of building a separate budget:

• spouses are only responsible for their part of the budget;
• the ability to resolve possible conflicts in matters of payment of common expenses;
• greater independence than with a joint budget in matters of control and accumulation;
• more freedom of action in matters of gifts and surprises for your soulmate.

sole proprietorship

A type of budgeting in which all money is concentrated in the hands of one person. He takes full responsibility for the control of income and expenses. This practice is suitable for families in which one of the spouses often succumbs to the temptation of spontaneous purchases, does not keep track of expenses and gets into debt.

Principles of sole ownership and disposal of money:

• one of the spouses bears moral and material responsibility not only for himself, but also for all family members;
• the second principle emerges from the first, it must be as organized and financially literate as possible;
• it is important to maintain a balance in relationships so as not to constantly remind your soulmate of her position in the family.

Shared or separate, or maybe sole? Advice in resolving this issue can only do harm. Answer it in the way that is best only for you, and not for your advisers.

Stages of maintaining a family budget

In the 1st section, I answered the question of why you need to keep a family budget. And if I was able to convince you of the need to maintain it, now it's time to move on to the question of how to budget correctly.

I have identified 6 main steps:

Stage 1. Preparatory.

Before starting the planning and savings process, you should track all family income and expenses for several months. This can be done in a notebook, in an Excel spreadsheet, in special computer programs or in a mobile application. We will talk about budgeting methods a little later. The main principles to be followed at this stage are:

• daily record of all receipts and expenditures;
• allocation of costs to categories and subcategories;
• calculation at the end of the month of the results for all sections in order to identify the most costly items;
• we make a table on income, do not forget about accounting for all sources of income.

How to allocate expenses and income? For example, in the table I broke down my family's expenses into categories: utility bills, education, food + manufactured goods, transport, health, leisure, clothing, large purchases, and others. Within each category there are also subcategories.

Stage 2. Analysis of the collected data.

After 2 - 3 months of collecting the initial data, analyze them. Is that what you collected them for? What expenses are obligatory for your family, and which ones can you refuse forever (for example, smoking) or temporarily (for example, buying a new blouse every month)?

The more detailed you entered the expenses made in the table, the more accurate the analysis will be. This is necessary so that you reveal the hidden reserves of your family budget. Those starting points from which you will build on the next step.

Stage 3. Goal setting.

After you have analyzed and identified reserves, you need to determine what you want to achieve in the near or long term. Goals can be very different. For instance:

• saving money for holidays
• buying a new refrigerator
• preparation for a comfortable retirement, etc.

Stage 4. Development of strategy and tactics.

Perhaps the most difficult and responsible stage. On it, you must develop a strategy and tactics for maintaining a family budget that will help you achieve your goals.

Here you should clearly state, in as much detail as possible, your actions. For example, there is a goal - to save money for a vacation in the amount of 70,000 rubles. He has 7 months left. So every month you have to save 10,000 rubles.

You don't have to set unattainable goals. Buy a secluded island in the ocean with an average monthly income of 50,000 rubles. - you are unlikely to be able to. But to go there on vacation is quite.

I am often asked by colleagues at work, how can I go on vacation abroad 2 times a year with the same income as them? They cannot afford this. I have already stopped explaining anything to them, they do not hear and do not want to hear. And here I will answer.

Yes I love to travel. This is the passion of my life, and I have infected my whole family with it. Therefore, we have one goal for the year - to conquer the next route. Neither my husband nor I have expensive cars, phones, fur coats and jewelry. For me, all this is an empty phrase. From each amount we earn, we save for the only thing that is of value to us - vivid emotions and impressions from trips, from getting to know a foreign culture, people, language. Keeping a family budget helps a lot.

If you want to increase your income, cut your expenses. In my article on savings, I go into more detail about ways to reduce costs.

Stage 5. Planning a family budget for a month.

Here again you need a table, but in a more complicated version. Income and expenses should be additionally divided into columns “Plan” and “Fact”. Remember the example of a goal - to accumulate 70,000 rubles. on vacation? We make our contributions of 10,000 rubles. and all other mandatory expenses in the "Plan" column. We put down the actual values ​​and display the deviations.

Monthly table example

The numbers in the table are conditional, for example. The result of our planning is that we saved 14,200 rubles.

Stage 6. Analysis of the results.

At the end of the month, we should sum up. Compare planned and actual amounts. On what items it was possible to save, and on what the overspending was formed.

In our conditional example, at the end of the month we saved 14,200 rubles. Further, it is logical to resolve the issue with this “extra” money. What to do with them? Each family decides this differently. Someone will spend on the purchase of the necessary (or not so) things. Someone put it on deposit. Someone walks in a restaurant. In any case, the choice is yours. No advice is relevant here.

And then you need to make a new table for the next month. And our stages are repeated, except for the 1st and 2nd. Stage 3 can also be excluded if the goal was set long-term and is not achieved in one month.

Ways to manage a family budget

Until now, we have talked with you about accounting for income and expenses in tabular form. Where and how to compile such tables will be discussed in this section.

Accounting on paper

Get a notebook or notebook, take a pen or pencil. This is the whole stationery set for budgeting. You will need a calculator at the end of the month. I started doing home bookkeeping in this way, so I’ll tell you about its pros and cons from my own experience.

1. Free. Your costs are only paper and pen.
2. Available to all family members. Children or elderly people who are not computer literate can easily cope with tables on paper. At the end of the day, each family member can enter their expenses in a notebook.
3. Use anywhere. The table can be practiced in the car, on the bus on the way to work, on the plane, on the train, on a picnic. No computer needed, no internet needed.

1. All totals will have to be calculated manually. It takes a very long time.
2. It is very easy to miscalculate. And you may not find the error. They pressed the wrong number on the calculator and that's it ...

For example, I only had enough for 1 month of such budgeting. Since we recorded all expenses in detail, by the end of the reporting period we had 7 pages of A4 format filled out.

Tables in Excel

This is the way to which sooner or later you will come anyway. A month later, I transferred all my family accounting to Excel.

1. Beautiful decoration. You can highlight income and expenses in different colors, fill the entire table or individual cells.
2. Automatic calculation of totals. Set up all the necessary formulas so that when you enter the next amount, the totals are recalculated.
3. Graphic analytics. Excel has many options for building pie and column charts. You can visually see which expenses in your budget have the largest share, and you can make adjustments for the next month.
4. Internet access is not required.

1. Computer skills in general and Excel in particular are required. This may not be possible for older people or people who do not deal with computer programs and do not want to learn it.
2. The ability to maintain a budget only if you have access to a computer. If you are afraid to forget about the expenses made during the day, it is convenient to write them down in a notebook or phone. In the evening, transfer all records to a computer.

Google Sheets

Another great way to manage your budget is Google Sheets. If you are familiar with Excel, it will not be difficult for you to deal with these tables. The feature set and interface are very similar. But there are a number of undeniable advantages:

• filling tables online, no need to save anything, everything happens automatically;
• in the event of a computer breakdown, all tables will be saved, and you can easily access them;
• All family members can take part in filling out the tables from any device and at any time convenient for them.

For now, I decided to stick with this method. It is necessary to fill your own hand and teach family members to take into account their expenses and incomes on a daily basis. In a couple of months I will move on to the next method - special programs and mobile applications.

Special programs and applications for family accounting

While collecting material for writing this article, I was so carried away by the topic that I immediately caught fire to keep a budget in a special program on a computer and in a mobile application. And here a surprise awaited me. There were not many of them, but very many. Which one to choose? So far, this process is at my testing stage, but I have already identified some main principles:

1. It should be a program adapted for both the computer and the phone. In this case, you can do bookkeeping anywhere.
2. Synchronization between desktop and mobile versions.
3. Free or shareware. If you do not need many of the features offered by the developers, then there is no point in overpaying.
4. Clear interface.

But I will tell you about the most popular programs. In my opinion, it is important to be able to use the same program on both a smartphone and a computer (or tablet). This increases mobility - you can fill out tables, plan and view reports at home, in the car or on vacation.

Let's see what the developers offer us:

1. Alzex Finance (previously called Personal Finances).

Peculiarities:

• income and expenses are divided into categories;
• multicurrency (all world currencies) + precious metals;
• generating reports;
• the program is easy to learn for beginners;
• free and paid versions.

2. DrebeDengi.

Peculiarities:

• there is a demo version to get acquainted with the program;
• the ability to conduct offline and synchronize with applications for iPhone, Android, Windows OS;
• the possibility of maintaining a family budget by several family members;
• data export to Excel;
• formation of expenses plan/actual;
• generating reports;
• processing SMS from banks, taking photos of checks and saving them to the phone;
• free and paid versions.

3. Zen money.

Peculiarities:

• there is a demo version and a presentation to familiarize beginners;
• synchronization between a Windows computer and a mobile version (Android and iOS);
• income and expense planning;
• the possibility of maintaining a family budget by several family members;
• recognition of SMS from the bank;
• generation of reports in the form of tables and graphs;
• free and paid versions.

4.EasyFinance.

Peculiarities:

• synchronization between a Windows computer and Android and iOS phones;
• fixing income and expenses, grouping into categories and subcategories;
• creation of templates for the most frequent operations;
• overrun alarm;
• planning income and expenses using forecasts and the planning wizard;
• the possibility of maintaining a family budget by several family members;
• loading operations on bank cards;
• building charts for financial analysis;
• free and paid versions.

5. Online service Home budget.

Peculiarities:

• works both on a home computer and on a mobile;
• accounting in any currency of the world;
• breakdown of expenses by categories and subcategories;
• planning, recording and analysis of income and expenses in the form of graphs and reports;
• the presence of a scheduler with a reminder function.

1. You do not need to independently compile analytical tables, enter formulas and build graphs. The developers have already taken care of this.
2. From the variety of programs, you can choose the one that will suit you in all respects.
3. You can choose a free option.

1. In many popular programs, some of the functions are available for an additional fee.
2. Internet access may be required.
3. If your phone is lost or your computer breaks down, all data may be lost.

Conclusion

The topic covered in this article is very important and interesting. I discovered many new things for myself. I am sure that an enterprise without competent planning, organization, management and control will not be able to function effectively. At the beginning of the article, we found out that the family is a small business. Therefore, the same principles apply to it as to any other enterprise.

You don't have to be an economist or financier to learn how to keep a family budget. This is quite an exciting activity, which also has practical benefits. We improve financial literacy, learn to save and save. Agree that a few minutes every day are worth putting things in order once and for all in your wallet and in your head.

I also invite you, and you will regularly receive copyrighted, useful articles in which we will discuss issues relating to each of us.

Today we will take a closer look at what is family income and expenses. We already know what is a financial plan for a certain period of time (most often a month or a year). It is a list of household income and expenses.

The family budget is compiled for:

• family financial control
• achieving financial goals (apartment, car, vacation, education, etc.)
• financial protection of the family (creation of cash savings in the form of a reserve fund, investments and pension savings).

The family budget is needed primarily in order to understand WHERE YOUR MONEY COMES AND WHERE YOU GO.Only having dealt with the movement of money in the family, you will be able to control them and begin to manage them.

The main task in budgeting is to correctly allocate future income to the necessary expense items so that in the end expenses do not exceed income (so that the budget is balanced) and we have enough money to live. To do this, it is necessary to correctly determine the main items of income and expenses in the family.

Family budget income.

D exit - it money or wealth received from a business, individual, or activity.

They are more or less clear. There are not many sources of income in the family. First of all, you need to define WHERE THE MONEY COMES FROM, i.e.how much, where and when do you get. I will give a list of possible sources of income, and you will need to choose from it those articles that are suitable for your family , write them out and calculate all the income planned for the month for all family members. Then you need to add up all these incomes and you will determine total family income for next month.

Cash family income may include receipts of money in the form of:

• 1. Wages for work for hire (at the main job, part-time or at your own enterprise)
• 2. Income from self-employment
• 3. Business income
• 4. Dividends on shares
• 5. Interest on bank deposits
• 6. Income from the rental of real estate (apartments, cottages, garages)
• 7. Income from the sale of real estate
• 8. Income from the sale of products from household plots
• 9. Income from the sale of personal items.
• 10. Scholarships
• 11. Pensions
• 12. Child benefit
• 13. Alimony
• 14. Help from relatives and friends
• !5. gifts
• 16. Prizes, winnings
• 17. Tax refund
• 18. Grants
• 19. Legacy

So you counted the expected total family income for a month.

In order to draw up a family budget, it is necessary to distribute this money among the items of future expenses. It's already much more difficult. You need to make such a classification of expenses that would cover all family expenses as much as possible.

Family budget expenses

Consumption – these are costs, costs, the consumption of something for certain purposes.

Now you need to define WHERE DOES THE MONEY GO, i.e.what, how much and when spend. To do this, you need to make a list of all expected expenses.

In general, all expenses can be classified according to several criteria.

1. By importance

• Expenses may be necessary or mandatory
• This is what is vital to us NECESSARY . They provide us with what we need in the first place. These are expenses for food, for housing (rent, utilities), for transportation, for necessary clothes and shoes, necessary goods for home and health, for paying debts (for loans, bills and insurance) and, of course, for savings to the reserve fund. families (at least 10% of income). Those. these are vital expenses that provide a minimum subsistence level for the family. It is recommended that these costs should not exceed 50-60% of the total budget.
• Costs may be desirable . This is what we are WANT but not vital. This is the cost of satisfying our desires and enjoyment. These include: entertainment, the Internet, expensive cosmetics and perfumes, spending on hobbies, fitness, beauty salons, books, trips, etc. things that you can do without in a difficult financial situation, but with sufficient funding they are already "necessary."
• Expenses can be "status"- spending on goods that correspond to a high position in society and income (expensive - clothes, phones, cars, travel, etc.)
• Expenses may be extra - these are the costs of goods that we could easily do without, i.e. spending on things that are completely unnecessary to us, and sometimes even very harmful to us, see.

When drawing up a budget, the first thing to do is to start allocating money to necessary expenses. And plan the remaining money for the second and third groups of expenses. Just due to these two groups, it is possible to optimize costs (either to reduce or completely remove some items of expenditure, or to use them more rationally due to savings). But it is urgent to get rid of unnecessary expenses, these are the main enemies of the family budget. How to reduce family expenses read

It is important to be sure to decide what is a necessary expense for you, and what is just a pleasure that you can refuse for some time or forever. If you constantly follow all your desires and pleasures, you will never be able to break out of the circle of financial problems! Because your desires will grow along with your income, no matter how big they are.

And to understand what you really need, you need to make a list of needs that you are willing to spend your money on. Then you need to select the vital tasks, and arrange the rest in order of priority from the most important to the least important. Perhaps the least important expenses will be completely unnecessary to you.

2. By frequency

• Recurring expenses: expenses that recur regularly. They can be monthly and repeat from month to month (groceries, utilities, transportation, telephone, etc.) or annual (taxes, insurance, tuition, vacation).
• Variable expenses: expenses that are not fixed, are made either as necessary or planned (clothes, shoes, cosmetics, repairs, household appliances, and others).
• Seasonal expenses: preparations for the winter, seasonal clothing, expenses for preparing for school, etc.
• Unforeseen expenses: expenses that arise unexpectedly, unplanned.

When planning a budget for a year, it is better to start with the rarest expenses, that is, first of all, you need to determine the size of annual and seasonal expenses and gradually set aside money for these expense items throughout the year.

Types of family budget expenses.

And so we finally got to the classification of expenditure items. This table presents the main categories of family expenses.

If desired, these cost items can be broken down into smaller ones, deepened and detailed. It is worth considering the costs in more detail in case of high costs for any item in order to understand where the money goes, find a reserve for savings and optimize the budget.
For those who do not want to be very detailed and complicate the process of maintaining a family budget, a simpler spending structure can be proposed.

• Housing expenses (rent, taxes, insurance, house maintenance, rent)
• Food expenses (groceries, cafes and restaurants)
• Debts (debts, loans)
• Transportation costs (car, public transport, taxi)
• Leisure expenses (holidays, hobbies, cultural events)
• Personal expenses (clothing, cosmetics, entertainment, books, treatment and wellness)
• Savings (reserve fund, pension savings, investments)
• Other expenses.

Now it is important for you to choose those items of expenditure that are in your family, or you can make your own classification of expenses. Next, you need to roughly calculate how much money is spent on each article. To do this, it is advisable to keep a detailed record of all your expenses for a month (you need to carefully record all your expenses, write them down in a notebook, collect checks, receipts.) For calculation, it is very convenient to use a table in Excel or special programs for home accounting. An overview of programs for managing a family budget can be viewed

Questions:

Family budget. Sources of family income. Main items of expenditure. Personal disposable income. Real and nominal wages and real and nominal incomes.

Savings of the population. Insurance.

Question 1:

Budget - this is the structure of all income and expenses for a certain period of time.

A budget is balanced if income equals expenses.

The lack of budget is deficit and the excess budget is surplus.

Income - this is material values ​​​​or money received in the form of wages, remuneration or a gift from the state, enterprise or individual for work, service or other activity.

Sources of family income:

· remuneration for work for hire;

Income from personal subsidiary farming;

income from individual labor activity;

cash receipts received in the form of pensions, scholarships and allowances,

income received from the financial and credit system.

Social transfers - this is the income that the family receives from the state; they are not related to the ownership of property, are not payment for the goods or services they produce.

Costs - these are the costs of purchasing, manufacturing, maintaining, repairing or servicing any products or services.

Main items of expenditure:

for the purchase of food and non-food products,

payment for housing and services for cultural and community purposes, transport,

payment for vouchers to sanatoriums, rest houses,

Expenses in connection with the maintenance of personal subsidiary plots and individual labor activity,

payment of taxes, mandatory payments, contributions, etc.

The costs are divided into:

1. Fixed - these are expenses that can be implemented or planned.

2. Variables are recurring, one-time expenses (seasonal, unforeseen).

Family budget - the balance of the actual income and expenses of the family for a certain period of time (month, quarter or year).

disposable income is the difference between the nominal salary and tax deductions and mandatory payments to the state.

Nominal income (cash)- this is the amount of money received at the personal disposal of the recipient.

Nominal income can be fixed, it can decrease and grow.

Real income is determined by the amount of goods and services that can be purchased for the amount of nominal income.

Question 2:

Saving is the future demand for future goods and services.

Savings can be divided into three types:

1. "insurance"- savings in case of unforeseen circumstances;

2. "protective"- placing savings in bank accounts, investing in bonds, stocks and other securities in order to protect them from inflationary depreciation;

3. "speculative"- savings are used for games of "exchange nature" (an attempt to win on fluctuations in the market value of securities); in this case, the saved part of the income itself becomes a source of new income.

Of course, the mere desire to save is not enough. For this, there must be a real opportunity, which is determined by the amount of income.

"savings" = "total income" - "taxes" - "consumer spending".

One form of savings is insurance.

There are various forms of insurance, the main ones are:

1) term insurance;

2) direct insurance,

3) insurance under the deposit system.

Term insurance does not involve any savings for the future, it provides the maximum possible insurance in case of death or illness.

Direct insurance involves a constant annual premium, which initially exceeds the estimated cost of insurance. The difference is invested in securities, due to income from these securities, the company's reserves increase. Later, when the cost of insurance exceeds the amount of premiums, the gradual use of funds previously accumulated by this group of insured begins. The deposit system provides an element of accumulation. After the expiration of the term, the insured person receives the entire accumulated value of the policy, even if nothing happened to him.

The specific forms of insurance that are most often dealt with are life, health, solvency, and property insurance.

Topic 2.2: Rational consumer.

The family is a state in miniature: it has a head, an adviser, subsidized population”, income and expense items. Planning, distribution and sequestration ( familiar words?) of the family budget is an important task. How to save and save without going on a starvation ration? - Create a table of accounting for funds received by the family, and revise the structure of payments.

• Money- one of the greatest tools created by man. They can buy freedom, experience, entertainment and everything that makes life more comfortable. But they can be squandered, spent who knows where, and senselessly squandered.

Legendary American actor of the early twentieth century Will Rogers said:

"Too many people spend money on things they don't need to impress people they don't like."

Have your income been less than your expenses in the last few months? Yes? Then you are not alone, but in a big company. The problem is that this is not a very good company. Debts, loans, penalties and late payments are growing like a snowball ... it's time to jump out of a sinking boat!

Why you need to keep a family budget

“Money is just a tool. They will take you where you want, but they will not replace you as a driver,” Russian-born writer who emigrated to the States, Ayn Rand, learned firsthand the need to plan and budget her own finances.

Unconvincing? Here three good reasons Start planning your family budget

1. The calculation of the family budget will help you figure out long-term goals and work in a given direction. If you drift aimlessly, throwing money at every attractive item, how can you save money and take a long-awaited vacation, buy a car or make a down payment on a mortgage?
2. Table of family budget expenses sheds light on spontaneous spending and forces to reconsider shopping habits. Do you really need 50 pairs of black high heels? Family budget planning forces you to prioritize and refocus on achieving your goals.
3. Illness, divorce or job loss can lead to a serious financial crisis. Emergencies happen at the most inopportune times. That is why everyone needs a reserve fund. The structure of the family budget necessarily includes the column " saving"- a financial pillow that will help you stay afloat for three to six months.

How to allocate the family budget

A few rules of thumb for planning a family budget, which we will give here, can serve as a rough guide for making decisions. Everyone's situation is different and constantly changing, but the basic principles are a good starting point.

50/20/30 rule

Elizabeth and Amelia Warren, authors of the book All Your Worth: The Ultimate Lifetime Money Plan" (in translation " All Your Wealth: The Ultimate Money Plan for Life”) describe a simple yet effective way to budget.

Instead of breaking down household spending into 20 different categories, they recommend dividing the budget structure into three main components:

• 50% of income must cover basic expenses such as housing, taxes and groceries;
• 30% - optional expenses: entertainment, going to a cafe, cinema, etc.;
• 20% goes to pay off loans and debts, and is also set aside as a reserve.

80/20 rule

Step 2: Determine the income and expenses of the family budget

It's time to look at the structure of the family budget. Start by compiling a list of all sources of income: wages, alimony, pensions, part-time jobs, and other options for getting money into the family.

Expenses include everything you spend money on.

Divide spending into fixed and variable payments. Fill in the fields for variable and fixed costs in the table for maintaining a family budget, based on your own experience. Detailed instructions for working with the excel file in the next chapter.

In the distribution of the budget, it is necessary to take into account the size of the family, housing conditions and the desires of all members of the “cell of society”. A short list of categories is already included in the sample table. Consider the categories of expenses that will be needed to further refine the structure.

Income structure

As a rule, the income column includes:

• the salary of the head of the family (marked "husband");
• earnings of the chief adviser ("wife");
• interest on deposits;
• pension;
• social benefits;
• part-time jobs (private lessons, for example).

Cost column

Expenses are divided into fixed, that is, unchanged: fixed tax payments; home, car and health insurance; fixed amounts for internet and TV. This also includes those 10 - 20% that need to be set aside for unforeseen cases and a "rainy day".

Variable cost graph:

• products;
• medical service;
• spending on a car
• clothes;
• payment for gas, electricity, water;
• personal expenses of the spouses (recorded and planned separately);
• seasonal spending on gifts;
• contributions to school and kindergarten;
• entertainment;
• expenses for children.

Depending on your desire, you can supplement, concretize the list or reduce it by enlarging and combining expense items.

Step 3: Track your spending throughout the month

It is unlikely that it will be possible to draw up a table of the family budget this very hour, it is necessary to find out where and in what proportions the money goes. This will take one to two months. In the finished excel spreadsheet, which you can download for free, start making expenses, gradually adjusting the categories " for yourself».

Below you will find detailed explanations for this document, since this excel includes several interrelated tables at once.

• The purpose of this step is to get a clear idea of ​​your financial situation, visualize the structure of expenses and, in the next step, adjust the budget.

Step 4: Separate Needs from Wants

When people start recording spending, they find that a lot of money " flies away» on completely unnecessary things. Impulse, unplanned expenses seriously hit the pocket if the level of income is not so high that a couple - another thousand pass unnoticed.

Refuse to buy until you are sure that the item is absolutely necessary for you. Wait a few weeks. If it turns out that you really can't live without the item you want, then it really is a necessary expense.

A little advice: Put aside credit and debit cards. Use cash to learn how to save. It is psychologically easier to part with virtual amounts than to count papers.

How to plan a family budget in a table

Now you know what is really happening with your money.

Look at the categories of expenses that you want to cut and make your own plan using a free excel spreadsheet.

Many people don't like the word " budget”, because they believe that these are restrictions, deprivations and lack of entertainment. Relax, an individual spending plan will allow you to live within your means, avoid stress and sleep better, and not think about how to get out of debt.

“An annual income of £20 and an annual expenditure of £19.06 lead to happiness. An income of 20 pounds and an expense of 20.6 lead to suffering, ”the ingenious note of Charles Dickens reveals the basic law of planning.

Enter the finished family budget in the table

You have set goals, determined income and expenses, decided how much you will save each month for emergencies andfigured out the difference between needs and wants. Take another look at the budget sheet in the table and fill in the empty columns.

The budget is not static, fixed figures once and for all. You can always correct it if necessary. For example, you planned to spend 15 thousand monthly on groceries, but after a couple of months you noticed that you spend only 14 thousand. Make additions to the table - redirect the saved amount to the “savings” column.

How to budget with irregular income

Not everyone has a permanent job with regular salary payments. This does not mean that you cannot create a budget; but that means you have to plan in more detail.

• One strategy is to calculate the average income over the past few years and focus on this figure.
• Second way- determine for yourself a stable salary from your own income - what you will live on, and save the surplus to the insurance account. In lean months, the account balance will decrease exactly by the missing amount. But your "salary" will remain unchanged.
• Third planning option- maintain two budget tables in parallel: for " good" and " bad» months. It is somewhat more difficult, but nothing is impossible. The danger that lies in wait for you along the way: people spend and take out loans, expecting income from the best months. If the "black streak" drags on a little, the credit funnel will eat up both current and future income.

Below you will find solutions on how to distribute the family budget according to the table.

After we have decided on the main goals, let's try to distribute the family budget for a month, indicate current income and expenses in the table, in order to correctly manage the funds, so that we can save for the main goals without missing out on current and everyday needs.

Open the second sheet Budget"and fill in the fields of monthly income, annual income, and the program will calculate the results itself, for example:

In columns " variable costs" and " fixed costs» enter the estimated figures. Add new items where it says " other", in place of unnecessary names, enter your own:

Now go to the tab of the month from which you decided to start saving and planning family expenses. On the left you will find columns in which you need to fix the date of purchase, select a category from the drop-down list and make a note.

• Additional notes are very convenient to refresh your memory if necessary and clarify what exactly the money was spent on.

The data that is entered in the table for example, just delete and write your own:

To account for expenses and income by months, we suggest looking at the table on the third sheet in our Excel " This year“, this table is automatically populated based on your expenses and income, summarizes and gives you an idea of ​​your progress:

And on the right there will be a separate table that will automatically summarize all expenses for the year:

Nothing complicated. Even if you have never tried to master working with Excel spreadsheets, highlighting the desired cell and entering numbers is all that is required.

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Tutorial. Section 2. Family budget

The second section provides general provisions on the family budget, sources of income and basic expenses, forms of savings and types of insurance. It examines the motives and rules of rational behavior, the rights of the consumer and the mechanism for their protection, raises questions of the formation of consumer culture.

Topic 2.1. Sources of family income, main types of family expenses. Savings of the population. Insurance

1. Family budget: sources of income and main types of expenses.

2. Savings of the population.

3. Insurance.

After studying this topic, you will be able to:

· Disclose the content of the family budget, sources of income and main types of expenses;

· Describe the various forms of savings and types of insurance;

· Analyze statistical data characterizing the structure of incomes and expenses, monetary savings of the population of Russia;

· Draw up a personal and family budget, identify ways to save money;

· To understand the need to form a culture of rational behavior in the financial market.

Family budget: sources of income and main types of expenses.

The basis of the financial base of any family is budget, representing the list (balance) of cash income, expenses and savings for a certain period.

The level of income of the population is the most important indicator of the well-being of society, a determining factor in relation to the social opportunities of the population: recreation, education, health maintenance. The level of consumption of the population also directly depends on the level of income. This was first noticed by the German statistician E. Engel (1821-1896). Analyzing the statistical data of different years and different countries, he noted that the lower the income, the greater part of it is spent on food and food deteriorates, i.e. the greater part of it falls on the physical content and less remains for spiritual development.

Analysis of the structure of incomes and expenditures of the population of Russia for the period 1970-2010. clearly shows how the transformation of the command-administrative economy into a mixed economic system takes place. In the structure of income, the share of income from entrepreneurial activity and property increases, expenses for the purchase of foreign currency appear, etc.

Population income- the amount of money and material goods received or produced by households for a certain period of time. Monetary incomes of the population include wages, income from entrepreneurial activities, pensions, scholarships, various allowances, property income in the form of interest, dividends, rents, funds from the sale of securities, real estate, agricultural products, various products, as well as income from various services provided on the side. Indirect family income can include state expenses for the maintenance of schools, medical institutions, housing construction, etc.

There are primary incomes, which include receipts received from the ownership of factors of production, and disposable incomes of the population - the result of redistributive processes. The latter are calculated by adding social transfers to primary income and subtracting mandatory payments and fees. The population, families and individual citizens have the resulting amount of funds, i.e. can use at their own discretion.

Social transfers is the transfer of resources in cash and in kind by state and non-profit organizations to the population on a gratuitous basis. These include pensions, scholarships, allowances, other social assistance, as well as free services, primarily in the field of education and health.

The amount of wages has a significant impact on the amount of income of the population, since labor is the most important among all economic resources used in the production of goods and services. This is due to the fact that: firstly, almost every able-bodied member of society is a subject of the labor market; secondly, wages make up the bulk of the income of the vast majority of families in any country; political and economic struggle, public policy.

Wage how the price of labor is formed under the influence of the demand for labor services and their supply (essentially, it is not labor itself that is inseparable from the person himself, who is not an object of sale in the modern world, but labor services) that is sold.

Distinguish between nominal and real wages. Nominal wages It is expressed in money that workers receive for their work. Real wage- a set of goods and services that can be purchased with the money received, taking into account their purchasing power.

The dynamics of retail prices and taxes, the degree of saturation of the consumer market with goods also affect the level and dynamics of the income of the population, since indicators of nominal and real income are used.

Nominal income- the amount of money received by individuals during a certain period, and real income- the amount of goods and services that can be purchased for the amount of nominal income at the existing level of taxes and prices during a certain period, i.e. it disposable income adjusted for the consumer price index.

The consumer price index is the change in the cost of basic consumer goods and services over a given period, expressed as a percentage.

taxes- these are mandatory payments levied from individuals (population) and legal entities to the state revenue. Distinguish:

direct taxes, which are levied directly on the income or property of the population. The personal income tax rate in Russia is 13% for any amount of income;

· indirect taxes, which are included in the price of goods and services. These include value added taxes, excises on tobacco and alcohol products.

Disposable income can be used for personal consumption and savings.

Population spending- these are the costs for the purchase of goods and payment for services, mandatory payments and contributions paid by the population, for the growth of the population's savings in deposits, the purchase of government and other securities, the purchase of real estate, and the purchase of foreign currency.

First, the growth in household incomes leads to the fact that the cost of food (ie, the main agricultural products) begins to lag behind the cost of industrial production. Obviously, the nutritional needs of people are limited by their biological nature, while the needs for manufactured goods are more diverse and have no obvious physical limits. In the future, the growth of incomes of the population leads to the fact that the costs of services begin to grow faster than the demand for manufactured goods.

Family expenses can be fixed (for example, utility bills) and variable (expenses for food, clothing), planned in advance and unexpected.

In the case of equality of expenses and incomes of the family, the budget is called balanced. If the estimated expenditure exceeds the expected income, there is budget deficit. If revenues exceed expenditures, they talk about budget execution with surplus.