General principles of accounting for business processes. Accounting for supply (procurement) and production processes Procurement process

27.11.2020

The procurement process is a set of operations that provide enterprises with the items of labor necessary to manufacture products.

The company purchases from suppliers materials, fuel and other items at purchase prices that are purchase value. In addition, it incurs costs associated with supply operations. These include transport and procurement costs (costs of paying for the transportation of purchased valuables, their unloading and unloading; costs of delivering goods from the arrival station to the buyer's warehouse), import duties; customs clearance costs; commission fees to supply, intermediary organizations; taxes and fees not reimbursed from the budget and other expenses directly related to the purchase of these materials.

The actual cost of the materials received from the purchase cost of materials and the cost of their purchase. Production inventory accounts are used to account for the procurement process.

Calculation is a way of accounting for the costs of production and sale of products, works, services. Calculation of the cost allows you to know and analyze the costs of production of products and services, reasonably set prices.

During the calculation, the cost of production is calculated. The cost price is the basis for determining the price of products manufactured, works and services performed. A correctly compiled calculation makes it possible to realistically assess all possible costs for various types of products and choose the one that will give the highest profit (income).

Costs by the way they are included in the cost price are divided into direct and indirect. Straight lines can be included directly in a calculation. These are the wages of the main production workers with social security contributions and materials.

Indirect ones usually refer to the entire production as a whole or to its individual divisions. These are depreciation deductions, repair costs, salaries of administrative and managerial personnel, stationery, postage, telegraph costs, etc. They are collected on separate accounts during the month (period), and at the end of the month (period) are distributed by product type.

The basis for such a distribution can be either direct costs or the wages of key production workers.

The completeness and correctness of the allocation of costs to certain types of products should be in the focus of the accountant's attention, since this side of the financial and economic activities of the enterprise is the object of inspection by the tax inspector. When the prime cost is artificially inflated, the final income (profit) of the enterprise is underestimated and tax payments to the budget are reduced.

The production process is a set of operations in the manufacture of products, participation in the production of three main points - labor, objects and means of labor - leads to the formation of the corresponding costs for the enterprise. In this case, an important point is the delineation of costs for those included and not included in the cost of finished products.

The objects of accounting in the production process are the production cost of finished goods, which consists of:

- material costs;
- costs of wages of workers;
- deductions for wages;
- overhead costs.

As follows from the characteristics of indirect costs, overhead costs are collected on one account during the reporting period and upon its completion are debited from the account credit, distributed by type of production (products) and have no balances at the end of the reporting period.

The supply or procurement process is a set of operations to provide an enterprise with the means and objects of labor necessary for the implementation of the production process. As a rule, goods produced by other enterprises are purchased, but raw materials and materials of their own production can be sent to the production process. Only purchased values \u200b\u200bare included in procurement accounting.

Materials are accepted for accounting at their actual cost. The actual cost of purchased materials consists of 2 values:

Ø purchase cost of inventories (MPZ);

Ø transport and procurement costs (TOR) or deviations of the accounting price from the actual cost

TZR - these are the costs of the organization directly related to the process of procurement and delivery of materials to the organization.

The structure of transport and procurement costs includes:

The costs of loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;

The costs of maintaining the procurement and warehouse apparatus of the organization, for example, the cost of remuneration of employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees directly involved in the procurement (purchase) of materials and their delivery (support) to the organization;

Expenses for the maintenance of special procurement points, warehouses and agencies organized at procurement sites (except for labor costs with deductions for social needs);

Margins (markups), commissions (cost of services) paid to supplying, foreign economic and other intermediary organizations;

Fee for storing materials at points of purchase, at railway stations, marinas, ports;

Travel expenses for the direct procurement of materials;

The cost of losses for the supplied materials in transit (shortage, damage) within the limits of natural loss;

Other expenses.

The formation of the actual cost of materials is carried out depending on the method of accounting for inventory reserves (deviations).

The methodological guidelines for accounting for inventories provide for the following options for accounting for inventories:

1) direct (direct) inclusion of TZR in the actual cost of the material;

2) referring TZR to a separate subaccount to account 10 "Materials";

3) assignment of TZR to a separate account 15 "Procurement and purchase of materials", according to the settlement documents of the supplier.

The specific option for accounting for TOR is established by the organization independently and is reflected in the accounting policy.

1. Direct inclusion of TOR in the actual cost material is advisable in cases of significant importance of certain types and groups of materials. This option involves joining the TZR to the contractual price of the material, to the monetary value of the contribution to the authorized capital contributed in the form of inventories, to the market value of materials received free of charge, etc.

With this method, all data on the actual costs incurred in the procurement of materials are collected according to the debit of account 10 and are reflected in the accounting by the following entries:

№		Primary document	Debit	Credit
		Receipt order, consignment note
	Reflected VAT amount	Invoice
		Certificate of completion

Analytical accounting for account 10 is organized by individual names of materials and their locations.

The considered method of forming the actual cost of procurement of materials is expedient to use only for enterprises that have:

A small nomenclature of materials used;

A small number of supplies of materials for the period;

All data for the formation of the actual cost of materials, as a rule, come to the accounting department at the same time.

2. Accounting for TKR on a separate subaccount to account 10 "Materials"... With this method of accounting, materials in analytical accounting are accounted for on account 10 "Materials" by discount prices, and the arising transport and procurement costs are reflected, separately on subaccount 10 "TZR". Thus, on account 10 "Materials" materials in synthetic accounting are accounted for at the actual cost of purchase.

As the registration prices for materials can be:

1) negotiable prices

2) the actual cost of materials according to the data of the previous reporting period

3) planned and estimated prices

4) average group price

At the end of the reporting month, the percentage of write-off, the amount of writing off the inventory is determined for writing off the inventory.

Correspondence of invoices:

№	Content of business transactions	Primary document	Debit	Credit
	Supplier's invoice was accepted, material assets were capitalized at the purchase price	Receipt order, consignment note
	Reflected VAT amount	Invoice
	Reflected the cost of delivery of goods to the warehouse	Certificate of completion	10 / TZR
	Reflected is the amount of remuneration paid to the intermediary organization in connection with the purchase of materials	Reports of attorneys, commission agents, agents	10 / TZR
	Expenses for unloading materials on our own: a) wages of movers b) insurance premiums to off-budget funds	Piecework order, payroll	10 / TZR 10 / TZR
	Written off the cost of materials consumed in the main production at discount prices	Invoice requirement
	Written off the amount of inventory for materials released into the main production	Accounting information		10 / TZR

3. Accounting for TOR on a separate account 15 "Procurement and purchase of materials"... Account 15 collects information about all the costs of purchasing materials. Wherein on the debit of account 10 materials are taken into account at discount prices, and on account 16 shown the difference between the book price and the actual cost of procurement of materials... Account 15 "Procurement and purchase of materials" is used as an auxiliary (intermediate) account.

Information about the actual cost of materials is revealed by summing up the data reflected in the debit of account 10 "Materials" and the debit (credit) of account 16 "Variation in the cost of materials".

At the end of the reporting month, to write off the amount of variances on account 16, the write-off percentage is determined, and the amount to write off the variances.

Correspondence of invoices.

Economic content, purpose and objectives of accounting for the procurement process

A modern enterprise is a complex economic mechanism. Its main task is a certain type of product. These products can be created only if there is a certain amount of components in the farm or enterprise.

Raw materials are one of the main components. This raw material is represented on the farm by various types of production stocks. Modern production is distinguished by a large scale of production, the complexity of technology and therefore requires a variety of stocks in terms of composition and technological characteristics of production stocks. To provide itself with the necessary production stocks, the company exchanges its cash for production stocks.

Each company plans in advance the assortment and quantity of required production stocks, the place of their purchase.

In accordance with the economic content of the procurement process, accounting must solve the following tasks:

1. Reflect by name all production stocks received by the farm.

2. Show the quantity of each type of production stock.

3. Collect and display the value of each type of inventory.

4. Obtain consolidated accounting and economic information on the implementation of plans for the material and technical supply of the enterprise.

Procurement processes in accounting are reflected in the form of separate business transactions for posting incoming inventories and accruing debt in favor of suppliers, for paying suppliers' documents and paying off previously formed debts, for releasing inventories for production. Incoming production stocks are recorded at the original or ACTUAL cost of purchase. This cost is made up of the purchase cost of materials and transportation and procurement costs. The PURCHASED cost of materials is the amount indicated for payment in the settlement documents of suppliers. Since the main document for such calculations is the "invoice", therefore, sometimes the purchase value is designated as invoice.

Transportation and procurement costs include: the cost of delivery of purchased stocks from suppliers' warehouses or the place where they were delivered by the supplier to the warehouses of the receiving enterprise - by any mode of transport; the cost of handling of incoming materials, the cost of renting premises for incoming materials and other similar costs.

Accounting for procurement and procurement processes consists of the following business transactions:

1) Posting of incoming inventory and accrual of debt in favor of suppliers at purchase price;

2) Inclusion in the cost of the received materials of the costs of transporting the purchased production stocks to the warehouses of the enterprise by own or hired transport;

H) Inclusion in the cost of the materials received from the acquisition costs from the reported amounts;

4) Write-off from the accounts of monetary funds of the amounts directed to payment of settlement documents of suppliers.

Variants of accounting for movement and estimation of inventories.

To account for inventories, the following synthetic accounts are used:

10 "Materials";

11 "Animals for growing and fattening";

15 "Procurement and acquisition of material assets";

16 "Deviation in the value of material assets";

41 "Goods".

All accounts in this group are classified as active inventory accounts. Their debit at the beginning of the year reflects the balance of the accounted funds and all further receipts, and on the credit - the disposal, write-off of funds. The balance at the end of the reporting period is indicated on the debit of the account and is reflected in the asset of the balance.

Account 10 “Materials” reflects the movement and balances of material assets: raw materials, basic and auxiliary materials, purchased components and semi-finished products, containers, fertilizers, medicines, other material values, including materials transferred for processing to third-party organizations (enterprises); solid fuel, petroleum products and other types of energy materials; spare parts, assemblies and assemblies used for the repair of all types of machines, equipment and devices, including the exchange fund of assemblies and assemblies at specialized repair enterprises, automobile rubber and other valuables; seeds and planting material, feed and forage.

On account 10, the grouping of information by types of material values \u200b\u200bis carried out on sub-accounts, which each enterprise (organization) opens at its discretion, so that they satisfy the needs of production management.

Material assets are stored in warehouses under the supervision of financially responsible persons. Analytical accounting on the accounts of this section is carried out at the storage places (financially responsible persons) in the context of the types of material assets, reflecting the quantity and value for each type. To streamline the quantitative-grade accounting and material assets, it is advisable to maintain a common nomenclature for the enterprise with the assignment of a single nomenclature number and a discount price per unit to each type of material assets.

Inventories are accepted for accounting at their actual cost.

The actual cost of inventories, purchased for a fee, the amount of the organization's actual acquisition costs is recognized, excluding VAT and other reimbursable taxes (except as provided for by the legislation of the Russian Federation).

General business and other similar expenses are not included in the actual costs of acquiring inventories, unless they are directly related to the acquisition of inventories.

The costs of bringing the inventories to a state in which they are suitable for use for the planned purposes include the costs of the organization for the completion and improvement of the technical characteristics of the received inventories, not related to the production of products, the performance of work and the provision of services.

Actual cost of inventories when they are manufactured by the organization consists of the actual costs associated with the production of these stocks.

contributed to the contribution to the authorized capital of the organization, is determined on the basis of their monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

Actual cost of inventories, received by the organization under a donation agreement or free of charge, is determined based on their market value as of the date of capitalization, and inventories acquired in exchange for other property (other than cash), based on the value of the property being exchanged, which is set based on the price at which, in comparable circumstances, the organization usually determines the cost of similar values.

Inventories for which the current market value has decreased during the year, or which have become obsolete, have completely or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year minus the provision for depreciation of material assets.

Inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting on off-balance sheet accounts in the assessment provided for in the contract.

Assessment of inventories, the cost of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date of acceptance of the inventory for accounting.

Material assets are reflected on synthetic accounts at the actual cost of their acquisition (procurement) or book prices.

The actual cost of material and production resources is determined based on the costs of their acquisition, including the payment of interest for the purchase on credit provided by the supplier of these resources, accrued interest on borrowed funds raised for the purchase of inventories (before they are accepted for accounting), markups (markups), commission paid to supplying, foreign economic organizations, customs duties, costs of transportation, storage and delivery of material stocks to the place of their use, if they are not included in the purchase price, costs of bringing stocks to a condition suitable for use at planned prices. Other costs directly related to the purchase of inventories.

The actual costs of acquiring inventories are determined taking into account the amount differences that arise before the inventory is accepted for accounting, in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units).

Determination of the actual cost of material resources written off for production is allowed to be made by the following methods of estimating reserves:

Ø at the cost of each unit;

Ø at average cost;

Ø at the cost of the first purchases in time (FIFO method);

The application of one of these methods by type (group) of inventories is made on the basis of their assumptions of the sequence of application of accounting policies.

At the cost of each unit, inventories used by the organization in a special order (precious metals, precious stones, etc.), or inventories that cannot be replaced in the usual way by others, are estimated.

The average cost is determined by two options:

· For each type (group) of stocks as a quotient from dividing the total cost of the type (group) of stocks by their quantity, respectively, summed up from the prime cost and quantity by the balance at the beginning of the month and by the stocks received during the month.

· At fixed discount prices - at average purchase prices, at the planned cost, etc. With this method, the movement of materials is reflected on account 10 "Materials", and deviations of the actual cost of materials from the fixed book price are taken into account on a separate synthetic account 16 "Deviation in the cost of material values \u200b\u200b". In addition, all transportation and procurement costs are attributed to account 16.

As they are spent, material resources are written off to production at discount prices, and at the end of the month, the corresponding share of deviations is written off to accounts for recording production costs:

% off \u003d ... The sum of the variances. 100%

Cost of materials at discount prices

The first and second methods of assessing material resources are traditional for domestic accounting practice.

With the FIFO method, the rule is applied: the first batch for receipt - the first for expense. This means that regardless of which batch of materials is released into production, materials are first written off at the price (cost) of the first purchased batch, then at the price of the second batch, etc. in order of priority until the total material consumption for the month is received.

The use of this method for assessing material resources orients the enterprise to the organization of analytical accounting of materials for individual parties (and not only for types of materials).

Let's reveal the sequence of calculating the cost of the consumed material according to the FIFO method. A total of 60 units of material were used. Of these, 37 units (12 + 25) will be estimated at 10 rubles. for the total amount of 370 rubles. There are 23 units (60 - 37), of which 15 will be estimated at 9 rubles. in the amount of 135 rubles. There remain 8 units (23 - 15), which will be estimated at 8 rubles. in the amount of 64 rubles. Thus, 60 units of material consumed per month should be valued at 569 rubles. (370 + 135 + 64).

The assessment of materials determines the change in the value of production costs, and, consequently, the value of the balance sheet profit. Therefore, and one of the methods of assessing material values, the company must invariably follow it, for changing the method of assessment there must be significant reasons, understandable and accepted by the participants of the company and the tax authorities.

The chosen method is also used to assess inventories in the reporting balance sheet.

In accordance with international accounting standards and PBU 5/01 "Accounting for inventories" (order of the Ministry of Finance of the Russian Federation dated 09.06.01, No. 44n), inventories in the reporting balance sheet are estimated based on current market prices, provided that the latter are lower than the estimate inventories obtained in the accounting of the enterprise. Otherwise, the inventories are valued according to the accounting records.

Section 4. Principles of accounting for basic business processes

Organizations perform a variety of business operations that make up the content of the main business processes. It is economic processes that are the objects of economic activity for the organization.

There are three main business processes in an organization:

- procurement of inventory items;

- production of products (performance of work, provision of services);

- sale of products (performance of work, provision of services).

Topic 4.1. Procurement process accounting

Lecture 15. Accounting for the supply process (procurement).

Transportation and procurement costs (deviations).

Procurement process. Accounting for the receipt of fixed assets, intangible assets and materials.

Procurement process - a set of operations to provide an economic entity with items and means of labor necessary for the implementation of its economic activities (in order to ensure the uninterrupted development of production, increase its efficiency).

In the process of procurement, business entities enter into contracts with suppliers for the supply of items and means of labor. The contracts stipulate the volumes of supplies, prices, sizes of supplies by periods of time, the conditions for the transfer of ownership to the buyer, the conditions for payment of the value of the received values \u200b\u200band other resources, and other conditions.

In accounting main tasks of the procurement process the following:

Identification of all costs for the procurement of funds and objects of labor;

Determination of their actual cost;

Revealing the results of procurement activities.

The main sources of income economic entity are:

Capital contribution;

Acquisition under contracts providing for the fulfillment of obligations (payment) by non-monetary funds (exchange contracts);

Purchase for a fee;

Donation (free receipt);

Manufacturing.

Accounts payable of an economic entity arising in the process of procurement of funds and objects of labor, depending on the sources of income, is reflected, as a rule, using the following settlement accounts:

Account 60 "Settlements with suppliers and contractors" - when purchasing property for a fee directly from suppliers, as well as when property is received under contracts providing for the fulfillment of obligations (payment) with non-monetary funds (exchange contracts);

Account 71 "Settlements with accountable persons" - when purchasing property for a fee through the accountable persons;

Account 75 "Settlements with founders" - upon receipt of property as a contribution to the authorized capital;

Account 76 "Settlements with various debtors and creditors" - in the implementation of non-commodity transactions related to the procurement of property.

As for the property received free of charge (donation), it is reflected in the credit of account 98 "Deferred income" (subaccount 2 "Gratuitous receipts") in correspondence with the accounts of accounting for one or another type of asset.

Manufacturing of property an economic entity for its own needs can be carried out:

in an economic way - by own efforts of the business entity.

by contract - specialized business entities.

In accounting, the costs associated with the receipt of labor instruments (fixed assets, intangible assets) are collected according to the debit of account 08 "Investments in non-current assets" with their subsequent writing off to account 01 "Fixed assets" or 04 "Intangible assets" for the corresponding objects by as commissioning.

Fixed assets that require installation are first recorded on account 07 "Equipment for installation", and after installation work - on account 08 "Investments in non-current assets" with the subsequent transfer to account 01 "Fixed assets" as they are put into operation.