For the company except the equipment and facilities needed some tangible assets.
in this group include the main and auxiliary materials and raw materials, return, purchased semi-finished products, spare parts, fuel, packing materials and packaging.
raw and basic materials - is serving for the production of material goods production.For raw materials include production by extractive industries (cattle, minerals, animal products, grains, etc.). The materials also - products processing companies (plastics, flour, cloth, etc.)
Supporting called tangible assets that are used to influence,processing of raw materials and basic materials.They allow you to give a product certain consumer properties (flavoring, food coloring).In addition, auxiliary materials are used for the care and maintenance of tools (lubricating component).
relate to the purchase semi-finished products and raw materials, which have already passed some processing, but are not yet ready products.They are purchased from third-party companies, and they play an identical role as the basic raw materials.
recyclable waste production are the remnants of materials and raw materials, which were formed during the creation of the finished product, and partially or completely lost the consumer properties of materials and raw material (shavings, sawdust, etc.)
Fuel can be technological, and economic motor.It is used for technological purposes, respectively, as a fuel for heating.
packaging materials and containers - tangible assets, which are used for transportation, packaging, storage products and materials (boxes, barrels, boxes, bags).
Parts used for replacement of machinery and machine parts.
These tangible assets are subject to analytical and synthetic accounting.For the successful execution of these tasks should be established and a clear system of document circulation of the documentation, present nomenclature - the price tag, in accordance with established procedure to conduct an inventory and control spot check balances wealth.
Each group has its own division into grades, types, sizes, brands.To arrange a proper accounting of material assets, the company developed the nomenclature - the price tag.It is an ordered list of the names of semi-finished products, materials, spare parts, fuel and other values that apply to the company.This document must include information about each material, its correct technical name (for guests), complete response (variety, brand, unit size), as well as the item number, which is a symbol, essentially replacing the listed symptoms.
In the case where the nomenclature contains valuation price of the material, it is called the nomenklatura-price tag.In the future, carrying out an extract of documents on the movement, they indicate the name of the material along with the stock number.This will help to avoid errors by performing recording in the accounting and inventory accounting materials.
view of material and spiritual values, it is necessary to comply with the basic requirements:
movement of materials and availability of reserves (movement, flow, parish) should be recognized in full, be continuous and solid.
All operations performed on the movement of stocks issued in the primary accounting documents.
Accounting for wealth to be performed quickly and reliably reflect the number and assessment of stocks.
The requirements also include the conformity of synthetic accounting analytical data on the balance and movements at the beginning of each month.
operational data and inventory control on the movement of stocks in the structural divisions of the enterprise shall comply with the accounting figures.
