World experience shows the debatethe issue of including in the accounting of goods in accounting procedures of various kinds of services in foreign economic activity, due to their non-standardization and the need for selective control over these procedures. Today, the basic approach to classifying the choice of procedures is based on its approximate cost. And on the other hand, in accordance with the existing rules, they can be conducted as follows:
1.Formation of a competitive sheet, for which the accounting of goods in accounting is not mandatory. The essence of this method is to choose a supplier by obtaining information about the value of the goods (at least three suppliers) and the proposal to conclude an agreement with the price for which unit of goods will be the smallest.
2. The request for value propositions implies an open publication of a notice on its conduct (on the website, in the media), and the winner becomes the supplier who will offer the lowest price.
3. Competition.Competitions can be classified according to the methods of holding them open and closed, one-stage and two-stage Open competition is such a choice of the supplier when he is informed about it through publications in the media about him. The winner here is the applicant, who offered the most attractive conditions for execution.
4. A closed tender is the choice of a supplier without an invitation to participate in the printed publication and on the website, since information about the purchased goods may contain state secrets.
A two-stage tender can be held in the following cases:
- if you can not accurately determine the properties of the goods;
- if it is necessary to conduct additional research or development to study the properties of the goods;
- if the customer has undertaken a procedure for prequalification of applicants.
5. Procurement from a single source is carried out if:
- there is a need for procurement, and there is no time to apply other procedures;
- it is established that an additional purchase in an amount less than the original purchase will be made from the same supplier.
Proceeding from the aforesaid, it is possible to ascertain,that the classification of benefits, as well as accounting, accounting policy in respect of resources purchased by government bodies of the Russian Federation, only indirectly correspond to modern standards of European trade.
According to these standards, the accounting of production, assumes that these goods should be divided into:
- exclusive (purchase from a single supplier);
- specific (closed tenders, purchases, associated with state secrets);
- special (two-stage competition, compulsory prequalification);
- others (competitive list, request for value offers, open tender).
At the moment there is a problem of absencedirect dependence of the type of procedure on the standards, which provides for the accounting of goods in accounting. First of all, this is manifested in ignoring the properties of the acquired good and the lack of differentiation of price thresholds in accordance with the type of benefits.
Thus, an attempt to create somea unified regulatory model under which to standardize and account for goods in accounting for completely different types of purchases, goods, information situations inevitably leads to imitations of tenders, which entail transaction costs. There can not be a unified appraisal norm for procurement and their accounting, which is now universally applied in enterprises and organizations, especially for those that are innovative, as well as for everyone else.
