Inventories - a certain part of the property of the current assets.They are used in the production of goods (products) or the implementation of works, rendering any services for sale, meeting the administrative needs of the enterprise.Inventories are used as labor and funds that are involved in the turnover for not more than twelve months, or a standard operating cycle.Considered part of the property is used as a finished product with a complete bundle (processing), quality and technical characteristics of which are in accordance with the terms of the agreement or the requirements of other documents, which are established by law.Inventories can also be used as products, which are obtained or acquired from other persons and intended for resale (sale) without further processing.
For the current assets of the company include the objects of labor.These inventories are divided into raw materials (primary and secondary), containers, spare parts, fuel, products of labor.This category also includes labor and means provided in the form of equipment, accessories, household goods, service life is not more than a year.It should be noted that as a unit of account adopted by the stock number.
basic and raw materials form the basis of the real goods.The raw material is agricultural products, mining industry (coal, iron ore, etc.).The materials include products processing (manufacturing) industry (sugar, cloth, metal, etc.).
aids made an impact on the main.With their help, product and also attaches certain consumer properties.Furthermore, additional materials used to service and maintain the tool work, facilitating the production process.
division of funds for primary and secondary is considered arbitrary and is determined in accordance with the peculiarities of the organization and production technology.For example, the starch in the food industry is considered the basic material in the textile and - auxiliary.
Purchased components and semi-finished products are considered objects of labor, passed a series of processing steps.They come from outside, they are used for production and play the role of the base material.
balance and raw material called recyclable waste.They are formed during processing and losing consumer properties of the original material, partially or completely.These wastes include chips, sawdust and other.
By auxiliary raw materials include container, fuel.However, in accordance with the features of the application are divided into specific categories.
Thus, fuel is divided into economic, engine, technology - depending on the destination.
containers used for packaging, storage and transportation.
spare parts used in repairs and for replacement of worn parts, assemblies of equipment and machinery.
housewares, tools - it's stock and other means of labor within the existing limit the period of application, as well as accessories.These include special tools, shoes, clothing, temporary structures, operating in reverse.
The independent groups combined products of labor as finished products and goods that are subject to resale (sale) without further processing.
When organizing accounting of funds used guidance on accounting of inventories.
