World experience indicates the debatability of the issue of including in the accounting of goods accounting procedures for various types of services in foreign economic activity, due to their non-standardization and the need for selective control over these procedures. Today, the main approach to classifying the choice of procedures is based on its estimated cost. And on the other hand, in accordance with existing rules, they can be carried out as follows:
1. Formation of a competitive sheet for which accounting of goods in accounting is not mandatory. The essence of this method is to choose a supplier by obtaining information about the cost of goods (at least from three suppliers) and a proposal to conclude an agreement with the one, the unit price of which will be the lowest.
2. The request for value offers implies the open publication of a notice of its conduct (on the website, in the media), and the supplier who offers the lowest price becomes the winner.
3. Competition. Tenders can be classified according to the methodology of their conduct into open and closed, one-stage and two-stage. An open competition is the choice of a supplier when he is informed about him through publications in the media about him. The winner here is the applicant who has proposed the most attractive conditions for performance.
4. Closed tender - this is the choice of a supplier without placing an invitation to participate in the print media and on the website, since information on purchased goods may contain state secrets.
A two-stage competition can be held in the following cases:
- if it is impossible to accurately determine the properties of the goods;
- if necessary, additional research or development to study the properties of the goods ;
- in the event that the customer has undertaken the prequalification of applicants.
5. Procurement from a single source is carried out if:
- there is a need for procurement, but there is no time for other procedures;
- it was established that additional procurement in an amount less than the initial procurement will be made from the same supplier.
Based on the foregoing, it can be stated that the classification of goods, as well as accounting, accounting policies in relation to resources acquired by government bodies of the Russian Federation, only indirectly correspond to modern standards of European trade.
According to these standards, accounting for the production of goods suggests that these benefits should be divided into:
- exceptional (purchase from a single supplier);
- specific (closed tenders, procurement, associated with state secrets);
- special (two-stage competition, mandatory pre-qualification);
- others (competitive list, request for value offers, open tender).
At the moment, there is a problem of the absence of a direct dependence of the type of procedure on the standards that provide for accounting of goods in accounting. First of all, this is manifested in ignoring the properties of the acquired good and the lack of differentiation of price thresholds in accordance with the type of goods.
Thus, an attempt to create some kind of unified regulatory model, under which to standardize and accounting for goods in accounting for completely different types of purchases, goods, information situations, inevitably leads to imitations of tenders that entail transaction costs. There cannot be a single appraisal norm for purchases and their accounting, which is now universally applied at enterprises and organizations, especially for those that are innovative in nature, as well as for everyone else.