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Abstract

The content

Introduction

Relevance. The development and economic growth of an enterprise is impossible without improving, first of all, the system of managing the costs of activities, since it is expenditures that are the main factor in influencing the profitability of an enterprise that ensures its competitiveness and economic stability. The main problem of accounting for the costs of the enterprise's activities is the problem of the completeness and timeliness of their reflection in the accounting system.

1. Purpose and objectives of the study

The purpose of this article is to review and outline the primary accounting of the costs of the enterprise.

To achieve this goal, the following tasks are solved in the work:

  1. Consider the basics of primary cost accounting;
  2. To study primary registers of the account of expenses;
  3. Identify problematic aspects of cost accounting;
  4. To familiarize with the organization of accounting of expenses in the conditions of the enterprise.

Object of research: accounting of material costs of the enterprise.

The subject of the research: theoretical and practical aspects of accounting for material costs of the enterprise.

2. Review of research and development

The study of accounting for the costs of the enterprise was carried out by such leading scientists and accounting theorists as Butinets F., Zavgorodniy V., Lishilenko A.

Research of scientific works of domestic scientists, as well as assessment of accounting practices at enterprises, indicates the existence of unresolved and controversial questions regarding terminology, the procedure for recognizing expenditures, their evaluation and classification.

3. The main part

Most of the costs of an enterprise are the costs of acquiring valuables. In order to control the receipt and receipt of goods from suppliers, the accounting department or the supply department (if any) keep a record of incoming goods (form No. M-1). Fill the magazine on the basis of primary documents on receipt of goods and materials. It makes notes on inquiries related to the search for goods that have not arrived.

To receive goods from the supplier, a power of attorney is issued along with the account, the contract, and the order to the representative of the recipient. The power of attorney to receive valuables from the supplier along with the account, contract, order, agreement or other document that replaces them is issued to the authorized person against receipt and registered in the register of powers of attorney.

When accepting goods, the freight forwarder must check the conformity of the quantity and quality of the inventory with the accompanying documents. In the event of damage to containers, the lack of or replacement of seals, and in other cases from the railway, it is required to draw up a commercial certificate. The order of acceptance of commodities by quantity and quality is regulated by instructions and the corresponding section of the railway statute.

The freight forwarder or other person delivered to the enterprise is handed over to the warehouse. The warehouse manager taking the cargo on the accompanying document makes a note of such content. "The values named in the invoice correspond to the quantity and quality indicated in it, and accepted by me". There he puts the date and his signature. At the enterprise for this purpose it is possible to use specially made stamp.

On accepted values, the warehouse manager can make a receipt order (Form No. M-4). In such cases, he is attached to the material report, and the accompanying documents for the goods and materials are handed over to the accounting department separately.

If there is a discrepancy between the actual quantity, quality, completeness of the accompanying documents, the acceptance of the valuables ceases and the supplier's representative is called. In case of non-attendance, the commission accepts the membership, which also includes a representative of the disinterested organization.

The commission makes an act on the acceptance of materials (Form No. M-7), which is also signed by the warehouse manager, confirming the acceptance of valuables. The act is made in two copies, one of which is the basis for capitalizing the values, and the second is used to file claims to the supplier. Similarly, the acceptance of values in cases where there are no accompanying documents.

Receipt from production of finished goods is made out by an invoice-requirement, reports on production of products for a shift, by waybills, sheets.

The release of raw materials, materials, fuel into production is carried out on the basis of the relevant expenditure documents adhering to the current limits. All documents for the release of materials from the warehouse must be signed by the head of the enterprise and the chief accountant.

One-time vacations of goods and materials for use or movement within the economy are carried out by waybills (Form No. M-11). The consignment note, as a rule, is issued in two copies, one of which is transferred to the warehouse, the second remains with the receiver of the values.

With a systematic release of materials instead of one-off invoices, accumulative documents are used - a limit-fence card for obtaining material values (Form No. M-8). She is discharged for a period of one month. It specifies the limit within which materials can be released.

The card is drawn up in two copies, one of which is located at the addressee and is the document for capitalizing the valuables, and the second remains with the warehouse manager. When issuing values, he makes a record in both copies. The warehouse manager and the recipient subscribe to them about the delivery and receipt of valuables. After using the limit, or after expiration of the card's validity period, the issuance of valuables is not carried out.

Four standard forms of limit-fence cards were approved (forms No. M-8, No. M-9, No. M-28, No. M-28a). Form No. M-8 is used to carry out the multiple release of one nomenclature number of materials during a month. According to Form No. M-9, limited materials can be sent four times to the relevant accounting object, indicating the dates of the leave and the rest of the limit after each issue.

Form No. M-28 is used for the release of materials to a particular building site and is maintained throughout the entire construction period. She is at the works' executor. At the same time, monthly form No. M-28a is kept, which is in the warehouse. When the materials are issued, the storekeeper signs in the form No. M-28. The recipient subscribes in the form No. M-28a. At the end of the month, the contractor fills in column 14 of Form No. M-28 the rest of the materials at the site at the end of the month. The actual consumption of materials per object is calculated. After checking records in form No. M-28, the accounting department in the case of an unfinished construction project returns it to the contractor for continuing use.

On the basis of overhead and limit-fence cards, valuables are taken from the warehouse to the brigades, workshops and other on-farm production units, that is, materials are transferred from one person to another. The write-off of values for production is formalized by acts for the writing-off of raw materials, materials, production and household equipment, and the like.

Leave of material values to customers is carried out with the commodity waybills (Form No. 1-TN) or invoices for the release of inventory items (Form No. M-20), which are the basis for writing off valuables from suppliers and posting goods from customers.

The invoice for the release of inventory is written by the seller only on paper. It is signed by the head of the enterprise-sender, the chief accountant, the person who released the values, and the one that accepted them. The invoice is certified by the seal of the sending company.

Write out an invoice in triplicate:

  1. the first copy is transferred to the enterprise that receives the inventory and is the basis for their capitalization;
  2. the second copy remains in the supplier's warehouse and is the basis for their cancellation;
  3. the third copy is transferred to the checkpoint to control the export of goods and materials from the enterprise, and then transferred to the accounting department of the supplier.

The consignment note (Form No. M-20) is not issued in the case when the values are released on the commodity consignment note (Form No. 1-TN).

It is possible to write out an invoice in two copies. The first copy of the delivery note is transferred to the receiver of the values, and the second remains with the supplier.

Receivers, leave and storage of material assets, as well as their accounting in warehouses are carried out by storekeepers and other materially responsible persons. With them, like with the cashier, it is necessary to draw up an agreement on full individual liability.

The accounting of material values in warehouses is conducted in quantitative terms by denominations, brands, grades and sizes. Materials are taken into account by the managers of warehouses on the cards of inventory accounting of materials (form No. M-12). With a large range of stocks with the consent of the materially responsible person and under his control, the maintenance of the inventory records can be carried out by counters.

They issue cards to materially responsible persons against receipt in the register, where their number and numbers are indicated. Control over the issuance and use of cards is maintained by the accounting department of the economy.

For each nomenclature number, the material code opens a separate card. In the title indicate the name, grade, profile, material size, unit of measure, price, location - the rack number and location according to the material addressing system prepared.

Cards are stored in card files by value groups. One group from another is separated by partitions of cardboard or plywood, on which the name of the group is inscribed. Inside each group, the cards are arranged in the order of the sequence of material codes (numbers).

In warehouses with a small nomenclature of material values, instead of cards, you can keep a book of warehouse accounting (Form No. 40). Accounts in it open for each product and material name, highlighting for this several pages in such a way that there is enough space for entries during the year. If the allotted number of pages was not enough, the records are made on other free pages. Accounting is conducted in the context of groups of values. The sequence of opening accounts in this book must be coordinated with the registers that are maintained in the accounting department of the economy. The sheets in the book are numbered, and their number is certified by the signature of the chief accountant, which is done at the end of the book. The first page lists all accounts that are open in the book. It records the balance of values at the beginning of the year on the basis of the book for the previous year, checked against the inventory inventories.

On the basis of the initial incoming and outgoing documents drawn up in accordance with the established procedure, the warehouse manager must make entries in the warehouse accounting cards (books) on receipt and issue of materials on the same day, withdraw the balance at the end of the day.

The record from the limit-sampling cards of data on the release of materials can also be carried out as the cards are closed, but not later than the first day following the reporting month. With this order of records, limit cards should be stored together with the corresponding cards (books) of inventory records.

Employees of the company's accounting department must systematically, but at least once every ten days, carry out a check on the timeliness and correctness of the initial documents on warehouse operations, as well as in the records (books) of warehouse accounting directly in warehouses. The accountant confirms the verification of records of transactions and deducing balances by the warehouse manager with his signature in the corresponding line of the card. Simultaneously with this check, the accountant receives from the warehouse manager primary documents. The basis for the acceptance and delivery of documents is the signature of the accountant in the warehouse accounting cards.

Control over the correctness of records management and inventory management by accountants can be carried out not directly in the warehouse, but in the accounting department. In this case, the primary documents must be handed over to the accounting department at the time of the acceptance and delivery of documents (form No. M-13) within the established timeframe. In it for each group or nomenclature number indicate the number and number of documents that are surrendered.

It is better to compile the register separately for income and expenditure documents. The register is prepared in two copies, one of which, together with the documents, is passed to the accountant, and the second (without documents) with the signature of the accountant is returned to the warehouse manager and is the basis for delivery of the documents.

The accountant checks the received documents and hands them over to the operator for processing on a personal computer on which they compile a report on the movement of material values (material report). The report is returned to the warehouse to verify the completeness and correctness of the inclusion of all documents, signatures and transfer to the accounting department.

A personal computer can be directly in the warehouse. Then the processing of information from primary documents is automated here, that is, an automated workstation (ARM) is created.

In the case of manual processing of primary documents, the warehouse manager shall, at least once a month (according to the schedule of workflow at the end of each month) compile and submit to the accounts department a report on the movement of material values. The basis for its compilation are the primary documents and records in the cards (book) of warehouse accounting.

The report is prepared in two copies, one of which, together with the primary income and expense documents, is transferred to the enterprise's accounting department, and the second (without documents) with the signature of the accountant on acceptance is returned to the warehouse manager and serves as confirmation of the report submission.

For each group of material values accounted for on individual synthetic accounts, a separate report is made. It indicates the balance of values at the beginning of the month, their receipts, disposals and the balance at the end of the month. Receipts and disposals are grouped by source of income and spending channels so that it is possible to directly correspond with the account on the report when quoting the document. This simplifies the verification of the report data and further work on accounting for material values.

Accountant employees are obliged to periodically conduct in the warehouses control checks of residual values, especially scarce and expensive, to compare them with accounting data, instruct the materially responsible persons on the procedure for conducting quantitative accounting, drawing up material reports, processing documents for the right to receive and issue materials.

The examiner should record the results of the monitoring and sampling checks in the journal that is being conducted for this purpose, and report the violations to the chief accountant and the head of the enterprise for making their decisions.

Сonclusions

The cost of materials is one of the main components of the cost of sold products, works, services, etc. The accuracy of determining the profit of an enterprise depends on how correctly it is organized, and, not least, the safety of the stocks themselves.

Inventory accounting is not considered difficult, exceptions can only be accounting for production costs and determining the cost of production, works, services, etc. However, it is one of the most labor-intensive sections of accounting, since it operates with tens, hundreds, and sometimes thousands of stock names. In addition, inventory accounting is, as it were, a long chain of transactions that links together accounting for settlements with suppliers and contractors, accountable persons, inventory records in stock, and so on-before accounting for settlements with buyers and customers.

Bibliography

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