Materials are one of the most important elements of the production cycle of any organization; they are objects of labor that are used to manufacture products, perform work, and provide services. Their peculiarity lies in the fact that, participating in the production process, materials are completely consumed in each of its cycles and fully transfer their value to newly created products (works, services).
In contrast to fixed assets, material resources participate in the production process once and transfer their value to the product being produced in full. Therefore, after each production process, they have to be renewed.
On manufacturing enterprises material resources in the cost of manufactured products occupy a significant share. Therefore, their accounting, storage and rational use in the production process is important in improving the efficiency of the financial and economic activities of the enterprise.
The main tasks of accounting inventories are:
Proper and timely documentation of all operations for the movement of material resources;
Control over the safety of material resources in places of their storage and at all stages of movement;
Compliance monitoring established norms consumption of material resources in the production process;
Timely identification of surplus material resources to be sold to other enterprises, etc. .
Necessary conditions effective control over the safety and rational use of material resources at the enterprise are:
Proper organization of logistics;
Good condition of storage and weighing facilities;
Use of progressive norms of consumption of material resources;
A set of persons financially responsible for the reception, preservation and release of material resources.
For the correct organization of accounting for material resources, their scientifically based classification, evaluation and choice of accounting unit are important.
Manufacturing companies use a wide variety of materials. Some are completely consumed in the production process (raw materials and basic materials, semi-finished products, components, etc.), others only change their shape (lubricants, varnishes, paints), others are included in products without any external changes (spare parts ). Depending on the functional role and purpose in the production process, they are divided into groups: raw materials; purchased semi-finished products and components, structures and parts; fuel; container and container materials; spare parts; Other materials; materials transferred for processing to the side; Construction Materials; inventory and household supplies.
According to the chart of accounts accounting for each of the specified groups on account 10 "Materials" the separate subaccount is intended.
The group "Raw materials and materials" is additionally subdivided into subgroups: "Raw materials and basic materials" and "Auxiliary materials".
Raw materials and basic materials form the material basis of manufactured products. The raw material is the product Agriculture(grain, wool, cotton, fruits, berries, vegetables) and extractive industries (oil, ore, gas, etc.). The main materials are considered products of the manufacturing industry (flour, sugar, fabric, metal, leather, etc.).
Auxiliary materials are not materially included in the manufactured products, but are used for the operation of technological equipment (lubricants and cleaning materials), for household needs and current repairs (nails, paints, etc.), for stationery needs (paper, forms of documents and registers, pens , pencils, etc.), for medical care (medicines, bandages). .
It should be borne in mind that the division of materials into basic and auxiliary is possible only at a particular enterprise. This is due to the fact that the same material at one enterprise can be attributed to the composition of the main materials, and on the other - auxiliary. For example, fuel at a power plant for technological purposes is the main material, and at a manufacturing enterprise for space heating it is an auxiliary material; starch in the confectionery industry is part of the main materials, and in the textile industry - auxiliary.
Purchased semi-finished products, components, structures and parts are objects of labor manufactured by another enterprise and intended for further processing at this enterprise. In the manufacture of products, they play the same role as the main materials, i.e. constitute their material basis.
Returnable production waste - the remains of raw materials and materials formed in the process of their processing into finished products, which have completely or partially lost the consumer properties of the original raw materials and materials (sawdust, shavings, etc.).
According to their functional role in the production process, they are the main materials (various fillings in the confectionery industry, malt in brewing, yarn in textile production, motors in mechanical engineering). The need to allocate them to a separate accounting group is due to an increase in their specific gravity at large enterprises in connection with the development of specialization and cooperative production.
Enterprises can also have semi-finished products of their own production, which are recorded either on a special account 21 "Semi-finished products of their own production", or as part of work in progress.
Fuel in its functional role and purpose in the production process is one of the types of auxiliary materials. Due to its significant share in the total mass of auxiliary materials and its great national economic importance, it is allocated to a separate accounting group.
Fuels are divided into three groups: process fuels used for the manufacture of products, for example, for baking ovens; energy fuel used to generate steam in the steam power industry and electricity at the plant's substations; household, used for space heating.
Containers and container materials are used for packaging, transportation and storage of materials, semi-finished products and finished products.
The conditions for the supply of goods may provide for certain types of containers that are subject to mandatory return to suppliers or delivery to container-collecting and container-repairing enterprises. Returnable packaging refers mainly to reusable packaging. In some cases, in order to ensure the timeliness of the return of containers, the supplier collects a deposit from the buyer, which is credited to him after the delivery of the container during the final settlement. Such packaging is called a pledge depending on the cost and service life. The packaging is accounted for either as part of fixed assets or as part of production stocks.
Inventory and household supplies are part of the organization's inventory used as means of labor for no more than 12 months or the normal operating cycle if it exceeds 12 months (inventory, tools, etc.).
Spare parts are purchased and used to repair and replace worn parts of machines, equipment, vehicles, etc.
At manufacturing enterprises, other materials are allocated to a special group, which include: production waste (trimmings, shavings, flaps, etc.); material assets received from the liquidation of fixed assets that cannot be used as materials, fuel or spare parts at this enterprise (scrap metal, waste materials); worn tires and scrap rubber etc. .
In addition, materials are classified according to their technical properties and are divided into groups: ferrous and non-ferrous metals, rolled products, pipes, etc.
The indicated classifications of inventories are used to build synthetic and analytical accounting, as well as to compile a statistical report on the balances, receipts and consumption of raw materials and materials in production and operational activities.
On the hotel sub-account of account 10 "Materials", materials transferred for processing to the side are taken into account. The cost of such materials is later included in the cost of products obtained from processing.
Construction Materials are used by developers directly in the process of construction and installation work.
At manufacturing enterprises, inventory and household supplies, i.e., means of labor, which are included in the composition of funds in circulation, are also taken into account on a separate sub-account.
At manufacturing enterprises, in addition, materials that do not belong to them can be taken into account. Accounting for such materials is kept on off-balance accounts: 002 "Inventory accepted for safekeeping"; 003 "Materials accepted for processing".
The above groupings are still insufficient for a comprehensive control over the state and movement of materials. Their accounting and control should be carried out not only by groups, subgroups, but also by each name, type, size, grade, etc. Therefore, the general classification of materials is detailed in the nomenclature-price tag.
The nomenclature-price tag is a systematized list of materials used in the enterprise. Usually, it indicates the item number of the material, name, grade, size and other characteristics, as well as the unit of measurement and the discount price. The nomenclature-price tag is used as a reference by almost all departments of the enterprise (logistics department, etc.). The nomenclature-price tag also indicates a fixed accounting price and a unit of measure for materials. When used in computer accounting, the content of the nomenclature-price tag can be significantly expanded by introducing into it indicators of the stock rate, numbers of synthetic accounts and sub-accounts, and some other constant signs. The coding of the price tag item is usually carried out according to a mixed ordinal-serial system, using seven-eight-digit codes. The first two characters indicate a synthetic account, the third defines a sub-account, one or two of the following characters indicate a group of materials, the rest - various signs, characteristics of the material. The information contained in the nomenclature-price tags refers to conditionally constant. It is written to machine media and used repeatedly to obtain the necessary output data.
Analytical accounting of materials is organized in strict accordance with the construction of the nomenclature directory, and the fixed nomenclature number is compulsorily affixed to all documents related to the registration of the receipt and issue of the relevant materials. .