Finished products - these are products, as well as semi-finished products that are accepted at the warehouse of the organization or enterprise. They are processed and meet the necessary requirements, technical conditions. Also, when shipping products, a check should be performed that indicates the quantity of goods and their condition. This is the accounting of products. Consider this process in more detail.
Finished products must meet the requirements of GOST and pass quality control. She also goes to a warehouse for storage. Inventory may be of the following types:
- Gross output. The one that is issued by the company for a certain period of time.
- Comparable. This is a previously released product at a particular enterprise.
- Incomparable. These are products that are made for the first time. After they have been packed they should go to the warehouse. For the safety of products is the responsibility of the employee who bears material responsibility for it.
When inventories are transported to the warehouse, the employee must record this fact. This can be done by dividing products into different categories of goods. Card and cardless accounting methods can be applied. Stock balances are regularly checked using an inventory.
Product Accounting Objectives
The main purpose of product accounting is to reflect on the account of the accounting control information about the shipment of industrial products to various companies and firms. You can also highlight others:
- relevant and high-quality processing of documentation for the production of finished products;
- exercising control over the goods in the places where it is stored.
Products that have been processed can be controlled in several ways:
- given the actual cost of the finished product;
- at the discount price, using accounts;
- for direct costly provisions.
If a certain company assumes responsibility for maintaining documentation of goods that are based on cost, then in this case control will be carried out only with the help of special account 43 "Product Accounting".
When the goods are sent to the warehouse of manufactured inventories, this operation is reflected in the form of debit and credit. This means that the products are taken into account.
Reduced accounting depends on direct costs. It does not take into account household and production costs. That is, the accounting of products is to control the costs associated with the sale of goods. The rest of the expenditure is not taken into account.
Product regulatory control is used to evaluate inventory items.
To organize an effective process of reflection in the turnover of goods, it should be based on the determination of value for each position.
This calculation method consists in introducing a separate accounting for the production of finished products at cost, which will differ from the normative and planned. Deviations must be taken into account in relation to the nomenclature. In this case, derogations may be allowed for certain groups of goods.
Therefore, variances and planned costs help in determining production accounting. The advantage of this method is that there is a unified evaluation system when planning cost. To apply this option is appropriate in the framework of large-scale production, where there is a large range of finished products.
This price depends on its agreement with the customer, at which the sale of products is carried out. It turns out that its size can affect the speed of sales. After all, if the cost is high, then there may be problems with the sale of products. Here it is necessary to find a compromise and establish a price that will be beneficial for all parties to the contractual relationship. This stage of the transaction is considered very important, since in the absence of agreement on the conditions, the products cannot be sold, and the parties will suffer losses. The scope of the contractual assessment of products is similar to the previous options.
Finished products, which are already prepared for sale, must be given away for storage in a warehouse. Responsibility in this case, the controlling person arises material. If the product has large-sized characteristics and cannot be returned to the warehouse for certain circumstances, then the customer accepts it. To do this, he takes the product from the place of manufacture.
Products must always be correctly indicated in the documents and have invoices, acts of acceptance. When she entered the warehouse, the book of records is started.
Track and control it using cost indicators. In practice, with this type of indicators, controversial situations may arise that require the use of various calculation methods.
When it is necessary to formulate prices for positions, it is important to ensure the correct ratio for calculating the spent funds by the producer organization. It turns out that several item groups, having the same actual cost should have a similar accounting estimate.
Such actions need to be performed in order to correctly distribute position deviations.
If the reflected value of the deviations and the planned value are reflected for the positions, then the selling prices of products should not be taken as accounting. Such actions will not be entirely correct, because the price ratio of goods sold sometimes does not correspond to its cost. It turns out that the product has the same monetary indicators, and the funds spent on its manufacture may be different.
Accounting for raw materials
Raw materials of finished products are necessary for the manufacturing process of manufacturing products. It must be checked with the help of technological control before being allowed for further implementation. But a certain organization itself must buy raw materials from a contractor. Workers also evaluate goods based on the average cost.
The production manager is usually responsible for the safety of the finished product, as well as the use of raw materials. An agreement must be concluded with persons undertaking material obligations. Finished products can be sent to cafes, buffets, canteens for its subsequent sale. In order to be able to deliver the goods, the accountant must draw up a special document. It must be prepared in duplicate. Each such document must be affixed with a number. It is under him that the products will be recorded in the magazine. A citizen who is liable for the product must sign it. Next, the report sheet is signed by the head. Only after such actions have been taken can inventories be dispatched.
In the documents for the products should be indicated book value and selling price. It is important that it should be affixed for each item of goods. Products that did not manage to be sold go back to the production of finished products. This usually happens at the end of the day.
When the process of distribution of products is not separated from the production stage, then in this case reporting documentation is not executed. Only a journal is kept to control these stages. It quickly records all products that are transferred from production. Sales of goods are usually carried out by distributing means and for cash.
Before there is an automated accounting and release of finished products, an analysis is carried out. Due to this, you can make changes to the maintenance of accounting accounts. It is also necessary to determine the scale of automation. After that, it becomes clear how much information can be processed. It is necessary to determine the order of its movement to the computer. The process of processing documentation is very important, especially when it comes to a large enterprise. Typically, such a production has a large staff of accountants. It can consist of fifteen employees whose responsibilities include the maintenance of official papers and their processing. But the transition related to workflow automation is necessary gradually. If you start to process all the data at once, then the process will stand up and the results will be absent. First of all, this task consists in accounting for products with the creation of various specifications for goods.
Accounting for the price of goods
When accounting, it is important to plan and determine the demand for raw materials. When calculating, it is necessary to take into account not only natural indicators, but also price ones. It is very important to carry out product control in accordance with all requirements, as making mistakes can adversely affect the results of work. Finished products that have a margin must be inspected. The total cost is specified according to the inventory. The size of the discount can be determined from the ratio of the amount or mark-up on the goods in the balance, which may appear at the beginning of the month. Analysis of accounting should detail all indicators, as well as the difference in prices of goods that were shipped or remained at the enterprise.
The inventory is carried out after the finished products of the organization pass all stages of the technical audit. Only after this process is the counting of goods that are in stock or turned out to be spoiled. It also checks the relevance and reliability of information on the products that were shipped. It turns out that the main task of this type of accounting is to verify the accuracy of the information. That is, the quantity and condition of the goods should be reflected in the documentation. The important thing is that there should be no difference. What is indicated in the documents must be present in the warehouse. If there are errors and inaccuracies, it is necessary to perform the calculations again.
The order and terms
An inventory check is carried out once or twice a year, and can also be carried out at the request of the head of a particular enterprise.
A special commission is appointed for this purpose. It usually includes: accounting staff, engineers, economists. If one of the participants in such an event is absent, then the accounting results may be considered invalid.
Before the start of the audit, documents are studied, and during the implementation of the control, a report is prepared based on the data received. Information is required to match. The information received is recorded in special acts. It is forbidden to leave blank lines when filling out documents. Information must be complete. It is also necessary to affix a signature on each sheet of documentation. If all the information is accurate and there are no complaints against members of the supervisory staff, a receipt is issued. It indicates information that in the case of the implementation of dubious actions, persons are liable. To clarify the quantity of goods, they can be outweighed. Finished products wiring that turned out to be spoiled is perceived as a cost of production. In case of revealing unjustified losses, the guilty person will be liable in the form of a fine.
Thus, the correct accounting of finished products is a very important task. Such actions affect the performance of a particular production. Therefore, it is necessary to accurately indicate all the data that are aimed at ensuring that the production process is not disturbed. In order to properly draw up documentation, a special education is required.
This material will help to understand and understand what the accounting of goods consists in and what sequence of actions is used when exercising product control. Sometimes it is difficult to deal with various terms and conventions. Therefore, this article examined the basic principles with the help of which goods are checked. As well as accounting for their condition and safety control at the finished goods warehouse of the enterprise.