For the work of the enterprise, in addition to equipment and premises, certain material values are necessary.
This group includes basic and auxiliary materials and raw materials, recyclable waste, purchased semi-finished products, spare parts, fuel, container materials and containers.
Raw materials and basic materials are material values used for the manufacture of products. Raw materials include products of the extractive industry (livestock, minerals, livestock products, grain, etc.); Materials include products of manufacturing enterprises (plastic, flour, fabric, etc.)
Auxiliary is called material values used for exposure, processing of raw materials and basic materials. They allow you to give the product certain consumer properties (flavoring additives, food coloring). In addition, auxiliary materials are used for the care and maintenance of tools (lubricating components).
Purchased semi-finished products include materials and raw materials that have already undergone a certain processing, but are not yet finished products. They are purchased from third-party enterprises, and they play an identical role, like raw materials with basic materials.
Returning industrial waste is the remains of materials and raw materials that were formed during the creation of finished products and partially or completely lost the consumer properties of materials and raw materials (shavings, sawdust, etc.)
Fuel can be technological, engine and household. It is used accordingly for technological purposes, as fuel and for heating.
Container materials and containers - material values that are used for transportation, packaging, storage of products and materials (boxes, barrels, boxes, bags).
Spare parts are used to replace mechanisms and machine parts.
The indicated material values are subject to analytical and synthetic accounting. For the successful completion of these tasks, a clear system of document management and documentation should be established, a nomenclature - a price tag should be present, and an inventory and control selective check of material assets balances should be carried out in the established manner.
Each group has its own division into varieties, types, sizes, brands. To organize the correct accounting of material values, the company develops a nomenclature - a price tag. This is an ordered list of names of semi-finished products, materials, spare parts, fuel and other values that are used at the company. This document should include information about each material, its correct technical name (according to GOST), a full description (grade, brand, unit of measure, size), as well as the item number, which is a symbol that essentially replaces the listed characteristics.
In the case when the nomenclature contains the accounting price of the material, it is called the nomenclature price tag. In the future, when issuing documents on the movement, they indicate the name of the material along with the item number. This will help to avoid mistakes by making entries in the accounting and warehouse records of materials.
Given the material and spiritual values, it is necessary to observe the basic requirements:
The movement of materials and the availability of stocks (movement, consumption, receipt) should be reflected completely, be continuous and continuous.
All operations carried out on the movement of stocks are recorded in the accounting primary documents.
The accounting of material assets should be carried out promptly and reliably, reflecting their quantity and stock assessment.
The requirements also include the conformity of synthetic accounting to analytical data on balances and turnover at the beginning of each month.
The data of operational and warehouse accounting for the movement of stocks in the structural units of the enterprise must correspond to the accounting figures.