In the production process of any type of product, it is necessary to control the movement of household assets. Each transaction should be recorded in accounting on the basis of primary documents. One form of such evidence is a limit-fence card. Consider the features of its design.
What is this document used for?
The concept of "limit-fence card" means an internal document used by an enterprise or organization with an extensive structure of divisions. This form provides the right to receive TMZ (inventory) in multiple ways, thereby reducing the cost of processing such a primary document as a one-time invoice.
In other words, a pick-up card is a justification document confirming the disposal of funds, as a rule, for production needs (production of goods, provision of services or other work). In this case, the release of materials occurs systematically, and one or several interchangeable types of TMZ can be issued in one form.
This document is written out by the planning department or the supply service in 2 samples: one form is provided to the recipient (the person in charge of the workshop or section of the organization where TMZ is consumed), and the second is stored with the recipient's receipt in the warehouse.
Design Features
When issuing and registering this document, it is good to take into account the following points:
- a limit-intake card must be issued for a period of 15 days if TMZ vacation is carried out on a daily basis, and for a month - in the case of periodic transfer of material assets ;
- issuance of TMZ is carried out only within the limits indicated in the form of the document. In this case, the limit value is calculated according to the production standards (of services or other works), which are established depending on the specifics of the organization in relation to this type of materials or goods (here such moments as the consumption of material assets per unit of production, the number of sites where TMZ are released and so on);
- the limit can be exceeded only in individual cases upon request, with the permission of the director of the company or the person designated by the head;
- the limit-fence card, as a rule, is drawn up according to form No. 8, while some additions and changes may be made to this sample (at the discretion of the company);
- when the limit of TMZ indicated in the form is used up, the document is subject to delivery to the accounting department. This is carried out once a month, the same period can be indicated in a specially designed schedule;
- On this card, you can record unused TMZ, that is, return material assets. It can be noted that in this case, filling out additional certificates is not required.
Limit-fence cards are used in various fields of production and sale of various products. Recently, automated programs for filling out these forms have been widely used. At the same time, TMZ accounting is conducted in electronic mode, and the card does not have the force of the primary accounting document.