When carrying out construction, which implies the construction of a large area object, it is required use of a large number of building materials. It should be noted that the cost also directly depends on the amount of materials used and the price of them. Even if small buildings are being erected, very competent accounting is required. The tax base of the enterprise also depends on the correctness of the accounting work.
In this matter, an important role is played by write-off process. This process is an accounting of those released into production and transferred for use, as well as sold for any freelance reasons. It is worth saying that the process is somewhat different from accounting for commodity and material values. It begins in the process of compiling design and estimate documentation. When developing documents, the laying down of norms and standards related to consumption is carried out.
Exercising control
In order to determine how many building materials are required at the facility, employees of the production and technical department of the developer company perform calculation. Directors of enterprises approve the list of employees who will be responsible for the write-off.
Most often, this task is assigned to the heads of production sites, employees of the engineering department and people working in the accounting department. By issuing an internal order, responsibility is established.
In addition to performing the check, the accounting staff performs the process of preventing write-offs and their unreasonable expenses.
How the evaluation is done
Quite important in this matter is the implementation of the cost estimate. In accordance with the legislation on accounting, building materials must be accounted for in accordance with their actual cost.
In this case, we are talking about the amount of costs that arises in the process of delivering materials to the enterprise. The actual cost includes the price of building material, transportation costs, consultant fees, customs duties, and so on.
In the process of writing off those materials that were provided for use, their value is assessed separately for each type. In this case, methods such as:
- The cost of one unit being retiring.
- Calculation of the average cost.
- Write-off of those materials that were delivered most recently.
Documents Used
To, which allow you to calculate the amount of materials intended for write-off, include:
- Work Acceptance Certificate that were completed (form No. KS-2). This document provides a listing of the volume of work performed for a certain period of time.
- Production inventory act which was not completed. The document contains the number of works on structural elements, some of which are not completed.
- Report on the consumption of basic materials, in accordance with production standards (form M-29).
Form act No. KS-2 means a document that deals with the fact of delivery and acceptance of work that have been completed. This document is primary and is used for the delivery, as well as the acceptance of all types of contract work related to the construction of industrial, civil and residential facilities.
It is worth saying that this document is compiled on the basis of information that is entered in a special journal, which keeps a record of all completed work. This act may be signed and sealed.
When compiling a document of this type, t what information, How:
- The date the document was completed.
- Data about the customer, investor or contractor. They involve entering information about the organization itself, its legal address, contact details.
- Information about the construction site.
- A table that provides information about the performance of work. It contains data related to the type of work, number, unit of measure, quantity, cost.
- The final price for the work.
- Surname, name, patronymic, position held and signature of the foreman responsible for the completion of the work on time.
The document of form M-29 is the basis for writing off the cost of work. In addition, a comparison should be made of the consumption of materials that are determined by production. The preparation of the report is carried out by a person who is financially responsible.
It is worth saying that the objects of construction include all types of buildings or structures that are being built. This includes not only the building itself, but also specialized equipment, tools and inventory located on the territory of the erected facility.
In the event that several employees acting as foremen operate at the facility, then the M-29 form document must be drawn up by a senior employee. Most often, he acts as a financially responsible person. Note that this document must be compiled every month.
It is compiled on the basis of acts of work which were signed by the client. Information about the standard consumption of materials, as well as the amount that was consumed “in fact”, is filled in by a person who belongs to the persons liable.
In addition, employees working in the production and technology departments may be involved in this issue.
It should be noted that savings and cost overruns at the facility for one calendar month are calculated as the difference between the actual costs and those that were calculated based on the norms of the production process. Moreover, each of the cases is special.
Control over the materials used can be carried out by employees related to technical and economic services. In addition, directors of enterprises can exercise control.
Let's take a look at the cases when there is a deviation from the norm. We will also provide basic information about the causes of such situations.
Quite often, persons bearing financial responsibility argue the savings process by the fact that the materials were actually received and used. At the same time, their delivery was not correctly framed. In such situations, they were not issued by the supplier or the person who is financially responsible.
As a result, when accounting, the materials are simply not listed and cannot be subject to the process. Using the M-29 form document, it is possible to display the amount of materials that have been saved in the last month.
In some cases, the process of saving one material for construction can be explained by the overspending of other materials. Simply put, in the course of the work, instead of one material, another was used. This is relevant if the such conditions, How:
- The material substitution process can be allowed in those situations where the original material is not available. In this case, in this case, we mean the material, in the right quantity and quality.
- The replacement process is carried out on a material that is very similar in its characteristics to the original.
- The use of other materials cannot violate the “technology” of the production process and, to a large extent, does not affect the cost of work. For example, reinforced concrete type lintels can be replaced with metal profiles or fittings.
The document representing the admissibility of replacement is provided by the chief engineer of the enterprise. In some cases, the conclusion may be issued by the design institute that developed the project and the estimate for the facility. Using Form M-29, there is ability to properly process documents. This will reduce the amount of use of one type of material and, at the same time, increase the other amount.
When writing off building materials or any other materials used in the process of building an object, it is necessary to take into account the fact that reinforced concrete products, metal structures, as well as piece-type products cannot be consumed in larger quantities than the production norm.
Any loss in this matter should also be excluded. Savings cannot be made with commercial mixes, such as concrete, as they lose their performance in a short period of time and can be used immediately after they have been produced. It is for this reason that the balance of the commodity mixture cannot be entered into the report as of the first day of each month.
In the event of such a situation, an explanation is given by the person being financially responsible. When the volume of work using commercial mixtures is small, it is permissible to manufacture in construction conditions.
It is extremely important to ensure the correct execution of the write-off of materials in construction. In this case, you can be sure that there will be no unnecessary spending of funds and, accordingly, there will be no conflict situations with the customer. Registration of documents for write-off should be carried out by a specialist who owns this issue.
The formation of a package of documents for the estimate is in this instruction.
The formation of an equipment replacement act is a necessary part of the procedure for replacing technical devices and various kinds of devices on the balance sheet of the organization.
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The role of the act
The act is a supporting document, which records the fact of replacement of faulty, out of order, obsolete or for some other reason unsuitable for further use of equipment.
On the basis of the act, old equipment is written off from the balance sheet of the enterprise and new equipment is registered.
For which equipment can a document be drawn up
The act of replacement can be formed when replacing any equipment on the company's balance sheet. It could be:
- office and household appliances;
- complex production devices;
- devices related to operational facilities, etc.
Who makes the act
You can’t just take and replace equipment in an organization. First you need to make sure that it really cannot be repaired and needs to be replaced. There are two ways to do this:
- Transfer it to a company that deals with warranty and post-warranty maintenance of such equipment (this may be the direct supplier of this equipment, with which the enterprise has concluded an appropriate contract).
- Assemble a commission of specialists from the enterprise (preferably from different structural divisions - for example, accounting, technical department and legal) and, with their professional help, conduct an examination of the equipment for its condition.
If, as a result of the inspection, irreparable damage is revealed and the object is to be replaced, a special act is drawn up about this.
The procedure for replacing especially valuable equipment
Equipment of significant value includes such equipment, the cost of which exceeds 40 thousand rubles.
If the breakdown happened precisely with equipment from the “especially valuable” category, then in order to replace it, it is necessary not only to draw up an act, but also to issue a return of the goods to the seller (if the warranty period has not yet expired). You will also need to draw up, (valuable property refers to this line of accounting) and do.
The acceptance of new equipment that came to replace the old one must also be issued with an acceptance certificate and a new one must be brought to it.
Strict observance of this procedure will help to avoid possible claims from controlling structures and counterparties - equipment suppliers.
General information about the act, drafting features
If you are entrusted with the function of forming an equipment replacement act, and you do not have a very good idea of how exactly to do this, we will give you some useful recommendations. We also recommend that you study the sample document - on its basis, you can easily draw up your own act.
Before proceeding to a detailed examination of the act, read some general information common to all such documents.
- First, let's start with the fact that the act refers to the primary documentation, therefore, it is necessary to treat its compilation very carefully, avoiding errors, inaccuracies and corrections.
- Secondly, all acts drawn up in commercial organizations today do not have a single unified model. This means that company employees can write them in any form or, if the company has a document template, by its type. Information on the form in which acts should be drawn up is given in the regulatory documentation of the company.
- Thirdly, the act can be written by hand or typed on a computer (subject to further printing) - it does not matter. For the formation of an act, both a regular sheet of any suitable format (A4 option is used more often) and a company letterhead are suitable.
The main thing is that its text be certified by "live" signatures of the persons involved in the replacement.
It is necessary to certify the act of replacing equipment with a seal only if this requirement is indicated in the accounting policy of the organization.
The act is drawn up as at least two copies(one for each side of the replacement), if necessary, additional copies can be made, properly certified.
Data on the finished act must be entered in the accounting journal, which should be available in every large organization - usually it is stored either in the accounting department or with the secretary.
Sample act of equipment replacement
First of all, the document says:
- its name, number;
- date and place of compilation.
The body of the document then states:
- the company that owns the equipment (which is the customer under the act) and the supplier company (which is the contractor);
- name of the equipment, its number, as well as information from the document confirming the fact of purchase (invoice number and date);
- the date of installation is obligatory, and also the service of this equipment is warranty or post-warranty.
Then, the measures taken to identify the malfunction (visual inspection, in-depth examination, etc.) are entered in the table, the nature of the damage is indicated, and the result of the inspection is written.
After that, a conclusion is made about the need to replace the equipment. Here it should be noted what kind of equipment will be replaced.
Finally, the document is signed by both parties.
After drafting the document
After the act is executed and properly certified, it should be enclosed in a folder with other documentation of this kind. Access to this folder should be restricted. The period of storage of the act is prescribed either in the local papers of the enterprise or, if this norm is not established in the accounting policy, in the legislation of the Russian Federation.
Not a single construction of a real estate object is complete without the use of a large amount of building material.
The total cost of work directly depends on the amount of special material used and, accordingly, on its cost.
Therefore, competent accounting of inventory items (TMC) is extremely important in the construction of even medium-sized facilities.
Write-off of materials in construction plays an important role.
This sounds simple enough on the surface, but in reality, many firms face difficulties that may arise through no fault of the firm.
Consider the procedure for writing off materials in construction.
To calculate the volume of special materials required for the construction of any object, the norms and rules approved by the production and technical department (PTO) are used.
The director of the company approves the list of employees involved in the write-off of goods and materials. As a rule, an engineer and an accounting officer are appointed responsible for the preparation of the relevant documentation - the heads of production sites who are responsible for approving the indicators indicated in the reports.
Moreover, the responsibility for signing the processed documents of the chief engineer and the head of the VET should also be spelled out in the same order.
The accounting department is responsible for:
- preventing the write-off of building materials in excess of the standards;
- prevention of unreasonable write-off of building material due to loss;
- elimination of fraud based on the write-off of special material of a higher level than was actually used.
Any construction company striving for correct and accurate accounting of building materials must build a clear workflow system.
Methods for evaluating materials when they are written off
For the correct write-off of building materials, it is necessary to correctly analyze their cost. According to legislative acts on accounting, special material is taken into account based on its actual price.
The actual cost is the sum of costs, including:
- initial cost;
- transport expenses;
- cost of consultations;
- customs duty;
- the cost of intermediary services.
In the event of a write-off of special materials sent for construction or any other disposal, the determination of the actual cost must be carried out individually for each type of building material during the reporting period using one of the proposed methods:
- Determination of the cost of each unit of supplied building material. The most suitable option for accounting for especially valuable goods and materials.
- Determination of the average cost value. It is a mathematical division of the total cost of the entire complex of materials by the number of accounting units.
- Using the principle of First In, First Out - first in, first out. - special materials that arrived last are removed from the balance first.
- Application of the Last In, First Out method - the opposite principle - the building material put on the balance sheet at the very beginning is written off.
Documentary support for the write-off of materials
Documentation for the write-off of special materials in construction is directly dependent on several factors, but primarily it is influenced by relationships with material suppliers and how they fulfill disciplinary requirements.
The main goals of building a workflow in a construction company are:
- the relevance of data on the movement of building materials;
- control of safety of special materials;
- monitoring compliance with building material consumption standards;
- efficient use of special materials.
Write-off of building materials for production needs can be made on the basis of a package of documents consisting of:
- the standard for the consumption of material of a certain production, approved by the head of the organization;
- log book of work performed;
- report on the actual consumption of building materials, comparison with approved targets.
To maintain regular reporting, a company can develop and approve its own standards for writing off materials in construction, the main condition is that they meet the requirements of the State Register, but experts recommend using the standardized form M-29 and the Instruction used by the heads of production sites to control the consumption of building materials in comparison with established standards.
But you need to understand that the form must be finalized for each construction company individually.
The document should contain the following two chapters:
- planned need for building materials and the amount of work performed;
- reconciliation of the actual supply of building materials with the planned consumption, limited by production standards.
The first part is drawn up by responsible employees of the technical department, and the second - by site managers or foremen.
The write-off of building materials occurs in several stages:
- At the beginning of each month, the work manager receives a regular material report with real inventory balances in his personal warehouse.
- The person who bears financial responsibility, at the end of the reporting month or in parallel with the work, draws up document M-29 on the delivery and balance of building materials; submits reports to the PTO for verification within the time period established by the order of the head of the company.
- The specialist of the technical department checks, and the chief approves the M-29 report and the material report, the documentation is transferred to the chief engineer for confirmation.
- The chief engineer, after confirming the package of documents, transfers it to the accounting department.
- The accountant determines the cost of arrived and spent special materials, calculates the cost of the actual balance based on the documentation provided.
- The accountant enters information into the summary table of the movement of material across the enterprise and writes off.
Accounting for inventory items begins from the moment the design and estimate documents are drawn up, containing the established standards for their expenditure.
Consequences of overspending
During the analysis of reporting format M-29, inconsistencies in indicators may be identified.
In this case, the head of the construction site will need to write an explanatory note corresponding to the M-29 form, in which he is obliged to indicate the reason for the overexpenditure of special materials.
Together with the explanatory note, it must be attached, drawn up and approved by the commission.
If the overspending of building materials was formed as a result of theft or damage, then in order to write off inventories within the framework of the law, the management of the enterprise must contact the relevant authorities to obtain documentary assurance of what happened.
If the reason for the waste of the special material is recognized as valid, and the overspending is confirmed by calculations, then the head of the enterprise has the right to order the write-off of the excessively spent special material.
Is this so and where is the procedure for replacing materials according to the estimate with similar ones? 2. offered to replace one material according to the estimate with another, better quality and cheaper. Write-off of materials, act of write-off of materials, write-off sample.
Samples and templates of letters. Construction contract. Sample letters that are recommended for use in various situations in the process. The contractor of the contract, etc. In addition to templates for download, for each situation there is an algorithm of actions, recommendations for writing letters.
The need to agree on LSM (estimate). The need for acceptance-transfer of the object. The contract (contract) was signed, the object was not handed over to the Contractor on time. Inability to start work. Need to report it. Postponement of work performance by the Contractor.
The Contractor officially (in writing) notifies the Customer of this. The Contractor officially (in writing) notifies the Customer of this. It is necessary to inform the Customer in writing about this, indicate in the letter that either the interference must be eliminated or it is necessary to agree on new dates for the performance of work. In the event that he did not do this, the Contractor must notify the Customer and ask him to confirm in writing the requirements of the curator (representative of the Customer).
They need to be reconciled. It is necessary to notify the customer about this, to agree with him the need for these works (to obtain the written consent of the customer for additional
- Material replacement must be agreed with the customer.
- Found documents on the topic "material replacement act" Accounting statements, accounting. Act on damage, fight, scrap of goods Construction contract, building contract
- Recommendations for compilation, you can download the current template. SRO Construction It is required to draw up a letter on the replacement of materials (goods) and send it to the Customer. How to sign acts
- Naduxa, in my opinion, if construction is carried out according to the project, eh. The truth is there to replace the material. Well, it's not scary - you can redo it.
- We also delete its extra columns: direct costs, labor costs, material costs and that's it. Now I will prove to you that it is often necessary to correct the act of replacement. She worked as a PTO engineer for years in a construction company - they were engaged in the construction of gas pipelines.
It is necessary to agree on the types and scope of additional work. DELIVERY AND ACCEPTANCE OF WORKS. Notification of the Customer about the completion of the work by the Contractor. A written waiver is required, with justification of the reasons for the denial. The acts were sent to the Customer, at this time the Customer identified various shortcomings,.
The Contractor, of course, is not responsible for these shortcomings, and informs the Customer about it. The contractor sends clarifications on the comments. At the same time, the Customer explained his refusal to his own. QUESTIONS WITH PENALTY AND FINES. Requiring payment for all work performed. It is required to write about the illegality of such actions.
Download. Auction confirmation. Confirmation that the application has been submitted, which meets the requirements. File (*.pdf). Download. Asking the supplier to replace the defective product. Due to the previously delivered low-quality goods, there were shortcomings in the results of the work. The customer wants them removed. The Contractor asks the Supplier to consider replacing the item.
File (*.pdf). Download. Consent of the owner to perform construction and / or repair work at the facility.
The contractor is going to perform work on the territory of the owner, the owner agrees.
Approved by the Decree of the USSR State Statistics Committee. Sample document "Act-requirement for the replacement (additional release) of materials. The replacement of the material must be agreed with the customer. The form of primary accounting documentation is the act of acceptance of work performed (form KS-2). Documents found on the topic" Act of material replacement» accounting Act for damage, breakage, scrap of goods Construction contract, building contract
- We also delete its extra columns: direct costs, labor costs, material costs and that's it. Now I will prove to you that it is often necessary to correct the act of replacement. She worked as a PTO engineer for years in a construction company - they were engaged in the construction of gas pipelines.
- Letter templates used during construction or design work. Selection Act of acceptance and transfer by the parties of the object. Prior to the beginning of the Letter on the replacement of material (s) with a similar one, please agree on the replacement.
How to draw up an act - a sample Read this article to learn how to draw up an act correctly and see a sample of filling out an act. Indeed, in various fields of activity, it may be necessary to record events or facts in order to establish the real state of affairs. It is for this purpose that the act is drawn up. In practice, a wide variety of acts are applied. For example, acceptance and delivery of works or documents, examination of various objects or areas of activity, acceptance and transfer of cases or valuables, inventory, etc. It is impossible to list everything.
I know that earlier such replacements were agreed upon, signed by both parties (the Customer and the contractor) and a new one was already being carried out. 743 of the Civil Code of the Russian Federation, construction and related work must be carried out in accordance with technical documentation and estimates.
Write-off of materials, act of write-off of materials, sample write-off of wiring, write-off of materials in construction, norms of write-off of materials, and replacement of door blocks in a rented premises on the basis. Write-off of materials, act of write-off of materials, write-off sample. Recommendations for compilation, you can download the current template. SRO Construction It is required to draw up a letter on the replacement of materials (goods) and send it to the Customer. How to sign acts
At the same time, some acts have a form established by regulatory documents or there are strict specific requirements that must be observed when they are drawn up. Part of the acts may be drawn up in free form. Therefore, if there is a need to draw up a specific act, then it is always useful to have a sample of it.
But, nevertheless, regardless of the type of act, there are uniform rules that you need to know and follow in order to draw up a document of this kind correctly. General requirements for drawing up an act. Any act is drawn up and signed by several persons (two or more).
Often a commission is created for this by order (see sample). The composition of the commission can be appointed specifically for the preparation of a specific act (for example, in the case of investigating a specific non-countable case, conducting an inventory, etc.).
If the periodic appearance of acts in the same area of activity is expected, then the commission may be permanent. If a unified form is provided for the act, then naturally it should be drawn up with its help. In all other cases, the acts should be drawn up on the general letterhead of the organization, which should include all the necessary composition of the mandatory elements of the document. A sample act is given in the article.
Therefore, for the perception of information on how to draw up an act correctly, it will be easier to look at an example than just read a detailed description. The date of the act is the date of its compilation. If preliminary work was required before drawing up the act (typical for lengthy processes - inventory, testing of equipment, etc. The text of the act begins with an indication of the basis for its preparation. This can be with the date and number affixed a link to a contract, order or some regulatory document.
For example, Basis: order of the director of Torpeda LLC from 0. In this case, it is necessary to indicate the positions. The names of the members of the commission are arranged in alphabetical order, and not in descending order of the importance of positions (clearly demonstrated in the sample act). Then the text of the act should reflect the actual development of the situation or the facts that have occurred, for the sake of which the act is drawn up. At the end, conclusions and proposals of the commission can be included. It is allowed to present the material in tabular form, break the text into paragraphs and paragraphs.
In the process of drawing up the act, try to avoid obsolete phrases such as “we, the undersigned”, and also “have drawn up this act in that. If it is required to indicate the location of instances, then this is done after the main text. For example, Compiled in 2 copies: 1 copy - in Buran OJSC, 2 copies - in case 0. If annexes are provided for the act (i.e.
It is not necessary to indicate the positions of the commission members when signing, the signatures themselves have the same sequence as at the beginning of the act. If someone does not agree with its content, then according to the rules, he should still sign the act. In this case, he has the right to sign with a note about the presence of comments, which are set out in any form on a separate sheet and attached to the act. Everyone whose activities are reflected in it (affects the interests) should be familiarized with the act. Below the signatures, the mark “Are familiar with the act:” is affixed and the signatures of the interested parties themselves are drawn up directly. Some types of acts, according to existing regulatory documents, still need to be approved by the head. According to the norms of office work, the stamp of approval is drawn up in the upper right corner of the first sheet of the act.
For example, APPROVED by the Director of CJSC "Pokryshka" A. O. Kolotushka. 22. Theory is over. Finally, there will be an example of compilation - a visual diagram for the execution of any act (with the exception of unified forms). Act sample. Closed joint-stock company I APPROVE. Otval" General Director.
CJSC "Otval". ACT O. T. Marmyshkin. 1. 2. Sankt-Peterburgcarrying out the inspection. Bogdanets. Commission members: sales manager R.
S. Altypov, Head of the Department of Affairs B. G. Stopochkina. From 0. There may be several paragraphs, even paragraphs. If necessary, use tables. Chairman of the Commission S. P. Bogdanets. Members of the commission R. S. Altypov B.
G. Stopochkina. I think that now you are ready to draw up the required act. On this site it will be possible to see some more specific examples of acts. Evgenia Stripe. Thank you for adding this article to: More interesting