Сырье, взятое из естественных условий, перед тем how to get in the form of a finished product to the final consumer is subjected to various types of processing. It is moved, combined with other materials. Moving along the chain, the raw material is delayed from time to time, waiting for the queue to enter the next stage of the life cycle.
What are inventories?
it products that are in different stageslife cycle. It consists of various products awaiting the queue for entry into the process of individual or shop consumption. If the chain of participants engaged in the transformation of primary raw materials into finished products and their promotion functioned as one conveyor, the deadlines could be minimized significantly. But in reality, it is impossible to do without waiting.
Expenses
Inventories are objects, the creation of which involves certain costs. Among the main types of costs associated with this include:
- Frozen funds.
- The cost of maintaining premises specially equipped for the processing of raw materials.
- Salary of employees.
- The constant risk of theft, damage.
The company always bears the costs of creatingmaterial stock. This, however, does not mean that the lack of raw materials will be profitable. It is necessary, otherwise the company will suffer losses. The main losses that an organization incurs when there is a lack of material reserves are the costs of:
- Idle equipment.
- The lack of finished goods in warehouses in the event of a demand for it.
- Purchases of small batches of products at a higher cost.
Despite the fact that the formation of the resource basealways associated with costs, enterprises are forced to create it. If there is no inventory in the organization, it will lead to even greater losses.
The urgency of the problem
There are several reasons for the creation of a material stock. It:
- The probability of fluctuations in demand.In particular, we are talking about an unpredictable decrease in the intensity of the outgoing material flow. Demand for products is variable. Its fluctuations are far from always predictable. In this regard, if the stock of material means is insufficient, the company may be unable to meet effective demand. In other words, the company runs the risk of being left without products on the counter and letting go of customers without purchases.
- Seasonal changes in demand for a number of products.As a rule, this situation is typical for agricultural products. For example, the potato harvest is harvested in early autumn. Meanwhile, this product goes through the supply chain all year round. Accordingly, at some stage should be formed material stock. it possible due to discounts on the purchase of large quantities of products. Actually, for this reason, many citizens store a relatively large amount of food at home.
- Speculation. The cost of some goods may increase significantly. A company that can predict this leap will create material stock. it will allow you to subsequently make a profit when the cost of goods changes
Advantages of MPZ
Industrial organization (software) inventory should manage correctly, not to allow their irrational spending. The presence of MPZ allows you to immediately serve consumers. There are several ways to execute a buyer's order:
- Create the right product.
- Purchase a product from another business.
- Provide the product immediately from among those present in the warehouse.
The last option is considered the most expensive.This is due to the cost of maintaining stocks. Nevertheless, often in a competitive environment, the ability to immediately satisfy the buyer's need may become decisive in the market struggle. Equally important is the availability of spare parts for equipment in the warehouses of the enterprise. Car breakdown can lead to long downtime of production lines. This is a very big problem, especially for those enterprises in which the process is ongoing. Stopping production is quite expensive. In this regard, it is advisable to keep a certain stock of parts and mechanisms that can quickly replace the elements that have failed. The presence of MPZ greatly simplifies the management of the enterprise. In particular, this refers to the creation of stocks of semi-finished products at different stages of the process inside the workshops. Their presence allows to reduce the requirements for the level of consistency of operations at different sites. Accordingly, the costs of managing production processes are reduced.
Documenting
Все операции, которые проводит предприятие, must be confirmed on paper. Primary documentation is used for accounting. It must be properly drawn up, have all the required details, signatures of responsible employees. Taking the inventories of the institution, the warehouse checks the compliance of the actual number of objects with the information of the accompanying documents provided by the supplier. If there are no discrepancies, a credit order is issued. It is compiled in one copy. If a discrepancy is revealed (regrading, surplus, shortage), there will be no accompanying documents, the act f. M-71. This document is formed in 2 copies. It acts as a credit order and a basis for clarifying settlements with the supplier.
Inventory accounting
All primary documentation is subject to control.responsible employees. The duties of accounting include the control of legality, expediency, correctness of registration of operations for the movement of inventories. After verification, the primary documentation is taxed, that is, the quantity of raw materials is multiplied by the cost. In practice, there are several ways to account for inventories.
Options for the reflection of information
Information from primary documentation is entered intospecial cards. They can be opened for each variety and type, in accordance with the volume of reception and expenditure of values. The difference between these cards and warehouse documents is that the indicators are reflected not only in physical but also in monetary terms. At the end of the month, based on the information, quantitative, varietal, revolving analytical statements are formed. Information from them is verified with the indicators of the corresponding synthetic accounts and information of storage cards. Another method of accounting is the grouping of all receipt and expenditure documents by item numbers. At the end of the month, senior officials perform a calculation and record the results on the receipt and expenditure of each type of inventories in revolving statements. The information in them is reflected in physical and monetary indicators for each warehouse separately, for synthetic accounts and sub-accounts opened for them. This method significantly reduces the complexity of the process. In this case, eliminating the need to fill in analytical cards.
Balance method
This method of accounting is considered moreprogressive. In this case, varietal warehouse indicators are not duplicated either in separate analytical cards or in negotiable statements. As registers are the documents that are maintained in warehouses. Every day or at other deadlines, the accountant verifies the correctness of the records made by the storekeeper and certifies them with a signature. At the end of the month, the zavskladom, and in some cases the controlling employee, transfers the quantitative indicators of the balances to the first day of the period for each item number from the warehouse card to the balance sheet (without income, turnover and expense). After verification and confirmation of the signature, it is transferred to the accounting department. Here, remnants of inventories are fixed at fixed prices and their totals are displayed for individual groups and for the entire warehouse as a whole.
Disposal of MPZ
Write-off of inventories can be carried out by average actualvalue of a group of objects or property. Enterprises may use both of these methods. However, the method provided for the MPZ group is applied continuously throughout the year. The procedure established for determining the value of valuables during the entire reporting period remains unchanged. At the actual price of each unit, the write-off of precious metals, stones and other non-interchangeable objects is carried out.
Important point
При списании МПЗ особое внимание следует уделить design. The natural loss of property is shown in the account on the basis of acts drawn up in the prescribed manner. Disposals of values due to theft, losses, shortages are also reflected in accordance with the documents. In this case, at the same time, the guilty shall be subject to collection. Municipal and state organizations use the act of writing off inventories to reflect the information. This document serves as a basis for making records in the reporting of the disposal of valuables from the accounts.
