home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

ROZDІL 6 Obl_k ZAPASІV

Osnovnі termіni i ponyattya:

Virobnichі stocks tvarini on viroschuvannі th vіdgodіvlі, malotsіnnі that shvidkoznoshuvanі Objects, materіali that produkti harchuvannya ready Produkciya, Produkciya sіlskogospodarskogo virobnitstva, otsіnyuvannya that dootsіnyuvannya zapasіv, item number, nomenclature, tsіnnik, methods of long oblіku zapasіv, operational buhgaltersky method kіlkіsno- pіdsumovuvalny method іnventarizatsіya zapasіv.

6.1. Warehouse, klasifіkatsіya, otsіnyuvannya that zavdannya oblіku zapasіv

In protsesі dіyalnostі budgetary SET at skladі іnshih їhnіh werewolf aktivіv in krugoobіgu take fate reserves - Integrated kategorіya, Pevnyi Chastina ob'єktіv yakoї s ochіkuvanim termіnom vikoristannya, scho becoming one Year, zabezpechuє funktsіonuvannya zaznachenih sub'єktіv gospodaryuvannya protyagom rock and Rasht vistupaє result spetsifіchnih for budget SET vidіv dіyalnostі s vigotovlennya produktsії. Rіznomanіtnіst warehouse zapasіv zumovlyuє needful in klasifіkatsії, bunt Find our yakoї vvazhayut funktsіonalnu nalezhnіst. Thus, budgetary reserves SET podіlyayutsya on takі osnovnі shіst Group:

1) virobnichі stocks;

2) tvarini on viroschuvannі that vіdgodіvlі;

3) malotsіnnі shvidkoznoshuvanі that subject;

4) materіali that harchuvannya produkti;

5) ready Produkciya;

6) Produkciya sіlskogospodarskogo virobnitstva.

Cutaneous s Group Got vіdpovіdnu Quantity zagalnih pіdgrup. Zokrema to warehouse pershoї groupies Inbox:

• sirovina th materіali korotkotermіnovogo vikoristannya for NAUKOVO-doslіdnih robіt that kapіtalnogo budіvnitstva, materіali scho expensive koshtuyut i priznachenі restavratsії for that repair virobіv Mistetstvo, museum tsіnnostey that pam'yatok arhіtekturi;
• obladnannya, konstruktsії that detalі to install (metalevі, zalіzobetonnі that derev'yanі konstruktsії blocks i zbіrnі Chastain budіvel sporud i);
• zbіrnі Elements; obladnannya for opalyuvalnoї, ventilyatsіynoї, sanіtarno-tehnіchnoї systems (opalyuvalnі boilers, radіatori toscho); vіtchiznyane that іmportne obladnannya, yak th potrebuє installation peredbachene for vstanovlennya, that INSHI materіalnі tsіnnostі, neobhіdnі for budіvnitstva;
• spetsobladnannya for NAUKOVO-doslіdnih robіt for gospodarskimi agreements (spetsobladnannya, pridbane for vikonannya NAUKOVO-doslіdnih robіt for gospodarskimi agreements zgіdno s specific temoyu zamovnika to peredachі yogo to Naukova pіdrozdіlu NAUKOVO-doslіdnih organіzatsіy vuzіv i);
• budіvelnі materіali, priznachenі for budіvelnih that mounting robіt (silіkatnі materіali, lіsovі materіali, budіvelny metal, metalovirobi, sanіtarno-tehnіchnі materіali, elektrotehnіchnі materіali, hіmіchno-moskatelnі that INSHI analogіchnі materіali - Farben, olіfa, roofing toscho);
• Stop pіdgrupa virobnichih zapasіv ohoplyuє OAO All virobnichі stocks SSMSC not vvіyshli in poperednі Vier groupies.

Another group - tvarini on viroschuvannі that vіdgodіvlі podіlyaєtsya on takі pіdgrupi:

• young tvarin on viroschuvannі, zokrema young velikoї rogatoї thinness, pigs, sheep, horses that kіz;
• tvarini on vіdgodіvlі, predstavlenі grown thinness translated s main herd on vіdgodіvlyu nd fattening;
• Bird - young yak, so i had grown;
• zvіrі hutrovі - young yak, so i the main stage;
• krolі - usіh krolіv for rocks that species: young is the main stages;
• sіm'ї bdzhіl;
• leanness grown, vibrakuvana s main herd - odnoymennі predstavniki herds;
• thinness, priynyata od population for realіzatsії.

Thirdly grupu stanovlyat malotsіnnі i shvidkoznoshuvanі Objects, SSMSC podіlyayutsya on malotsіnnі that shvidkoznoshuvanі Objects, scho perebuvayut on skladі th in ekspluatatsії. Before them nalezhat:

• znaryaddya catching (Tralee, seine, sіtі toscho);
• nail files, suchkorіzi, ropes for the alloy;
• spetsіalnі іnstrumenti that spetsіalnі pristosuvannya for serіynogo th masovogo virobnitstva Pevnyi virobіv abo for vigotovlennya іndivіdualnih of order;
• Objects virobnichogo priznachennya; obladnannya scho spriyaє ohoronі pratsі;
• Objects tehnіchnogo priznachennya, SSMSC not shaping can Buti vіdnesenі aktivіv to non-negotiable;
• gospodarsky іnventar - Items that kontorskogo gospodarskogo oblashtuvannya, tableware, kitchenware that Inshyj gospodarsky іnventar, Objects protipozhezhnogo priznachennya;
• stsenіchno-postanovnі zasobi vartіstyu to 10 UAH per unit (optional);
• INSHI Objects, termіn korisnoї ekspluatatsії yakih not perevischuє one rock (malotsіnnі that shvidkoznoshuvanі Objects spetsіalnogo priznachennya).

Nayvagomіshoyu Zi warehouses zapasіv Yea i grupa materіalіv produktіv harchuvannya, yak in his Cherga, podіlyaєtsya on takі pіdgrupi:

• materіali for The Teaching, Naukova that іnshih tsіley, SSMSC ohoplyuyut reagents th hіmіkati, Sklo that hіmposud, methane elektromaterіali th radіomaterіali, radіolampi, fotopriladdya, Papir for Vidanov The Teaching program, posіbnikіv, Naukova that іnshih robіt, pіddoslіdnі tvarini that INSHI materіali for navchalnoї methylene th NAUKOVO-doslіdnih robіt and takozh dorogotsіnnі that INSHI methane protezuvannya;
• produkti harchuvannya SET, at koshtorisah for yakih Reigning nadannya poslug peredbacheno vidatki code for ekonomіchnoї klasifіkatsії vidatkіv 1133 "Products harchuvannya";
• Medicines th perev'yazuvalnі zasobi - medicines, components, bakteritsidnі preparations, dezіnfektsіynі zasobi, sirovatki, vaccines, blood, plіvka for rentgenіvskih znіmkіv, materіali to conduct analіzіv that perev'yazuvalnі zasobi, drіbny medichny іnventar (thermometers, lancets, pіntseti, Golko toscho ) SET;
• gospodarskі materіali th kantselyarske priladdya;
• palivo, goryuchі that mastilnі materіali, SSMSC ohoplyuyut usі Fuel type Vidi, pal th mastilnih materіalіv scho nalezhat ustanovі;
• packaging, to go swinging yakoї packaging obmіnna containers (drums, bіdoni, boxes, cans sklyanі, plyashki toscho) empty yak, so i napovnena materіalnimi tsіnnostyami;
• materіali in dorozі scho skladayutsya s pridbanih, ale not otrimanih install materіalіv;
• zapasnі Chastain to machine i obladnannya - okremі zapasnі Chastain, priznachenі to repair th zamіni spratsovanih Chastain machines (medichnih, Electro-obchislyuvalnih toscho) obladnannya, traktorіv, kombaynіv, transport zasobіv;
• INSHI materіali - sіno, oats, INSHI Vidi kormіv that forage for thinness that іnshih tvarin, Nasinnya, dobriva and takozh INSHI materіali.

GROUP gotovoї produktsії that produktsії sіlskogospodarskogo virobnitstva not pіdlyagayut podіlu s look around on assortment digit zaznachenih virobіv.

Place your funktsіonalna klasifіkatsіya Je pobudovi basis of class 2. Reserves Plan rahunkіv buhgalterskogo oblіku budgetary set-up. Prote zdіysnennya for control of cutaneous іz predmetіv, scho in sukupnostі stanovlyat Taqiy ob'єkt oblіku, yak stocks zaznachenogo klasifіkatsіynogo podіlu nedostatno. For vіdobrazhennya usogo rozmaїttya assortment zapasіv cutaneous s pіdgrup detalіzuєtsya for funktsіonalnimi characteristics yakostey, s away detalіzatsієyu kozhnoї s already otrimanih group of view, the brand, variety, tiporozmіrom. Otzhe, simple nepodіlnoyu odinitseyu such podіlu Je Pevnyi naymenuvannya zapasіv vіdpovіdnogo th grade rozmіru. For optimіzatsії nepredmetnogo oblіku zapasіv kozhnіy іz such odinits prisvoyuєtsya Vlasnyi Part Numbers - postіyne skorochene poznachennya.

Vіdpovіdno to Іnstruktsії s oblіku zapasіv budgetary SET, zatverdzhenoї mandates Sovereign Treasury of Ukraine od 08.12.2000 number 125 on Budget Set pid hour rozroblennya nomenklatura nomerіv proponuєtsya vikoristovuvati numeric koduvannya. When tsomu zagalna Quantity poznachen Got stanoviti sіm znakіv (digits): Pershi three - subrahunok, fourth - grup, three ostannі - sequence number in grupі. Part Numbers in fіksuєtsya spetsіalnomu reєstrі - nomenklaturі-tsіnniku scho yavlyaє him sistematizovany perelіk zapasіv Install, zastosovuvany yak dovіdnik for vsіh її services i pіdrozdіlіv. Krіm nomenclature rooms nomenklaturі-tsіnniku vіdobrazhaєtsya oblіkova Cena, odinitsya vimіru, variety, rozmіr i naymenuvannya materіalu.

Vazhlivim moment schodo dostovіrnostі vіdobrazhennya information The reserves Je їh otsіnka. Schodo zapasіv in buhgalterskomu oblіku іdentifіkovano takі Vidi vartostі:

• pervіsna vartіst - vartіst pridbannya, obsession, vigotovlennya zapasіv;
• valid vartіst - pervіsna vartіst zapasіv, obsession install bezoplatnoy;
• vіdnovlyuvalna vartіst - tse zmіnena pervіsna vartіst zapasіv pіslya їh pereotsіnyuvannya.

Pervіsna vartіst yak base otsіnna kategorіya rozshifrovuєtsya for Relief okremih samostіynih ekonomіchnih elementіv. So, young tvarin, obsession od litter and takozh Produkciya pіdsobnih sіlskogospodarskih Gospodarstwa otsіnyuєtsya that opributkovuєtsya planned for sobіvartіstyu. Produkciya virobnichih maysteren vіdobrazhaєtsya for factuality sobіvartіstyu. Іnformatsіya for vartіsnimi characteristics materіalіv, produktіv harchuvannya that malotsіnnimi i shvidkoznoshuvanimi items th іnshimi reserves vіdobrazhaєtsya on osnovі dogovіrnih tsіn, viznachenih in protsesі propozitsіy tender. Zakupіvlya zapasіv zdіysnyuєtsya through tendernі bids vіdpovіdno to the Law of Ukraine "About zakupіvlyu tovarіv, robіt i poslug for derzhavnі Costa." Suma podatku on Dodanim vartіst schodo pridbanih zapasіv and takozh s vidatki transportuvannya zaznachenih predmetіv, zagotіvlyu Mito vіdnosyatsya on faktichnі vidatki place the codes behind vіdpovіdnimi ekonomіchnoї klasifіkatsії vidatkіv. Reserves, to place the scho nadіyshli yak gumanіtarna dopomoga, otsіnyuyutsya for nayavnimi tsіnami analogіchnі on the subject; otrimanі in rezultatі lіkvіdatsії ob'єktіv aktivіv non-negotiable - for tsіnami mozhlivogo vikoristannya. Tara otsіnyuєtsya on osnovі tsіn postachalnikіv at tsomu in razі її Povernennya abo realіzatsії rіznitsya mіzh tsіnami pridbannya i realіzatsії vіdnositsya on faktichnі vidatki.

Vіdpovіdno to Іnstruktsії s oblіku zapasіv budgetary SET vartіst zapasіv Mauger Buti zmіnena in rezultatі pereotsіnyuvannya, ale viklyuchno vikonannya on regulatory and legal aktіv Ukraine. For pereotsіnyuvannya that vstanovlennya realnoї vartostі materіalnih zapasіv, malotsіnnih i shvidkoznoshuvanih predmetіv kerіvnika instructions to place the utvoryuєtsya spetsіalna timchasova front fee in skladі:

• intercessor kerіvnika Set (komіsії head);
• head accountant chi yogo patron (in Set i organіzatsіyah, staffing rozpisom Posada de head accountant not peredbacheno - individuals, very hard to yak Keeping buhgalterskogo oblіku);
• kerіvnikіv group oblіku (in steady, SSMSC obslugovuyutsya tsentralіzovanimi buhgalterіyami) abo іnshih pratsіvnikіv buhgalterії, SSMSC oblіkovuyut materіalnі tsіnnostі;
• osіb on yakih very hard for vіdpovіdnіst zberezhennya materіalnih zapasіv, malotsіnnih i shvidkoznoshuvanih predmetіv;
• іnshih Posadov osіb (on rozsud kerіvnika Set).

Front fee pereotsіnyuє cutaneous okremu odinitsyu materіalnih zapasіv, privodyachi її vartіst in vіdpovіdnіst іz tsіnoyu scho sklalasya in torgovelnіy MEREZHI on analogіchnі zrazki tovarіv, SSMSC viroblyayutsya pіdpriєmstvami Ukraine abo pіdpriєmstvami-virobnikami mezhami for Ukraine in the first postavlyayutsya torgovelnu trammel.

For viznachennya novoї tsіni s front fee Venue of dootsіnyuvannya Mauger koristuvatisya:

• rahunkom abo overhead on otrimanі analogіchnі materіalnі tsіnnostі;
• opublіkovanim in zasobah masovoї Informácie leaf abo price-leaf pіdpriєmstva postachalnika that іnshih of companies, scho vipuskayut analogіchnu produktsіyu, s vіdobrazhennyam novoї tsіni;
• tsіnami installed in torgovelnіy MEREZHI analogіchnі on goods;
• ekspertnim visnovkom about vartіst materіalnih zapasіv, malotsіnnih i shvidkoznoshuvanih predmetіv.

When tsomu tsіni odnotipnі on the subject, ustanovlenі pid hour pereotsіnyuvannya have furrows odnієї place the chi organіzatsії SET abo scho obslugovuyutsya odnієyu tsentralіzovanoyu buhgalterієyu, toil Buti odnakovimi.

For results pereotsіnyuvannya front fee in place the skladaє dovіlnіy formі act about zmіnu vartostі materіalnih zapasіv. In aktі zaznachayutsya naymenuvannya pereotsіnenih materіalnih zapasіv, їh Quantity that vartіst for danimi buhgalterskogo oblіku, new Price per unit pіslya pereotsіnyuvannya rіznitsі that scrip, yak Got Booty vіdobrazhena in buhgalterskomu oblіku. Act zatverdzhuє kerіvnik install. Zauvazhimo scho ostannє pereotsіnyuvannya zapasіv, zokrema materіalіv that MSHP, zdіysnyuvalos vіdpovіdno to Mandate Head upravlіnnya Sovereign of the Treasury that Mіnіsterstva Economy of Ukraine od 2.12.97 № 127/138.

Materіalnі budgetary reserves SET normuyutsya. Normie zapasіv zaznachenih materіalnih tsіnnostey viznachayutsya in mіnіmalnih rozmіrah scho zabezpechuyut bezperervnu robot to place the other day i vstanovlyuyutsya at abo vіdsotkah to їh rіchnogo spozhivannya. Rozmіr normalized rezervuvannya zapasіv deposits od norms that obsyagіv їh spozhivannya, organіzatsії materіalno-tehnіchnogo zabezpechennya that zberіgannya minds. Vikonannya standards rezervuvannya zapasіv Yea one іz napryamkіv dotrimannya fіnansovoї distsiplіni budgetary install.

Obl_k zapasіv, yak i ranіshe rozglyanutі oblіkovі napryamki, vikonuє number zavdan schodo gospodarskoї dіyalnostі budgetary set-up. Before bunt zavdan oblіku zapasіv nalezhat:

• Properly Documented i svoєchasne operatsіy s nadhodzhennya, Ruhu that vibuttya zapasіv;
• control zberezhennyam she Rukh zapasіv on skladі;
• control ratsіonalnim vikoristannyam zapasіv i doderzhannyam standards їh vikoristannya.