Data of accounting have to contain information for research of reserves of decrease in product cost regarding rational use of materials, decrease in norms (an expense, ensuring appropriate storage of materials, their safety.
For reduction of number of primary documents also undocumented registration of the arrived materials is allowed. If divergences neither in quantity, nor as the arrived freight with documents of the supplier are not present, on documents of the supplier (payment requirements) the special stamp with the main requisites of the credit order is put down and filled.
For ensuring effective control of safety of material values important value is had the organization of supply at the enterprises, a condition of warehouse and weight measuring economy. For this purpose the order on the enterprise to each warehouse assigns constant number which is specified on all documents relating to operations of this warehouse subsequently. In the presence of several warehouses 'it is necessary to concentrate in everyone materials of certain groups. In warehouses materials have to be placed on sections, then on tiposortorazmer in stacks, on racks and on shelves
Codes of synthetic accounts and sub-accounts are constructed on the basis of accounting Book of accounts. Codes of materials are under construction according to nomenclature numbers with addition of codes of the synthetic account and sub-account. For example, steel sheet, martin, 6 mm thick, will have following code-05-1-10301
For the purpose of economy of materials and resource-saving it is necessary to apply more widely in practice of such economic incentive as awarding of workers. For this purpose introduction of system of personal accounts of economy on workplaces and strict rationing of the consumption of materials that promoted by transition to a standard method of planning and the accounting of production expenses and calculation of product cost is necessary.
counts their actual cost and makes a claim to the supplier. The sum of railway tariff thus is distributed in proportion to the mass of freight, and the sum of margins, discounts - in proportion to freight cost.
In the third section the most important indicators of accounting - actual cost of the materials spent for production, their final expense and their remains for the end of month on groups of materials - for filling of articles of balance come to light.
after each holiday the rest of an unused limit is removed. After use of a limit and upon termination of a month limitno - intaking cards are given in accounts department of the enterprise. On the basis of them holiday of materials is made out and the current control of observance of the set limits of their holiday for production needs is exercised.
Code of types of operations on calculations with suppliers and contractors - six-digit: the first two signs - a code of the synthetic account (the 6, third - a type of calculations (on the accepted accounts, 2-on neotfakturovanny deliveries, Z - for materials in way, 4-for services). The last three signs correspond to a registration account number.
After registration the payment requirement gets an internal number (registration) and is transferred to accounts department of the enterprise for payment, and the receipt and the commodity-transport consignment note are transferred to forwarding department for receiving and delivery of freight.
Such classification gives the chance to the enterprise to control security of technological process with the corresponding types of values and therefore it is necessary and for the organization of the analytical accounting of materials.
On the volume of check of inventory share on continuous and selective, and on time - on planned and sudden. The head (director) of the enterprise, either his deputy, or the chief accountant will organize and directs carrying out inventory. Work on carrying out inventory is carried out by the commission consisting of competent persons, appointed by the order of the director.
In the course of production materials are used variously. One of them are completely consumed in production (raw materials and materials), others change only the form and the size (lubricants, paints), the third - enter products without any external changes (spare parts), the fourth - only promote production of products, not, enter their weight or a chemical composition (MBP).