Accounting for inventory items in construction. Accounting for building materials in construction - postings

Inventory control building materials in autonomous institutions (Artemova I.V.)

Date the article was posted: 08/22/2014

Recently, in order to save money, cosmetic repairs and installation of some types of equipment are carried out by the institutions themselves, and, accordingly, the issues of accounting for building materials are again becoming relevant.

Requirements of Instructions

Accounting for building materials in autonomous institutions is carried out in accordance with the Instructions for the application of the Unified Chart of Accounts, approved. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter referred to as Instruction N 157n), and the Instruction on accounting, approved by Order of the Ministry of Finance of Russia dated 23.12.2010 N 183n (hereinafter referred to as Instruction N 183n).
So, according to Instruction N 157n, the following are taken into account as building materials:
- silicate materials (cement, sand, gravel, lime, stone, brick, tile);
- timber materials (round timber, lumber, plywood, etc.);
- construction metal (iron, sheet metal, steel, zinc sheet, etc.), metal products (nails, nuts, bolts, hardware, etc.);
- sanitary materials (taps, couplings, tees, etc.);
- electrical materials (cable, lamps, sockets, rollers, cord, wire, fuses, insulators, etc.);
- chemical-mosquito materials (paint, drying oil, roofing oil, etc.);
- other similar materials.
Finishing materials (linoleum, laminate, wallpaper, paints, plasters, etc.) are also commonly referred to as building materials.
The materials for accounting purposes also include (clauses 99, 118 of Instruction N 157n):
- temporary structures, fixtures and fittings, the construction costs of which are attributed to the cost of construction and installation work as part of overhead costs;
- ready-to-install building structures and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.) );
- equipment requiring installation and intended for installation.
Equipment requiring installation includes equipment that can be put into operation only after assembly of its parts and attachment to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment.
At the same time, the equipment includes instrumentation or other devices intended for installation as part of the installed equipment, and other material values ​​necessary for construction and installation work.

Receipt of building materials

According to clause 114 of Instruction N 157n, operations on receipt, internal movement, disposal (including on the basis of write-off) of inventories are drawn up accounting records on the basis of properly executed primary (consolidated) accounting documents. The capitalization of inventories is reflected in the accounting registers on the basis of primary accounting documents (supplier invoices, etc.). This is provided for in clause 32 of Instruction N 183n.
Stocks are accepted to accounting on actual cost(p. 100 of Instruction N 157n).
The actual value of inventories purchased for a fee, in accordance with clause 102 of Instruction N 157n, is recognized:
- amounts paid in accordance with the contract to the supplier (seller);
- amounts paid to organizations for information and consulting services related to the acquisition material values;
- amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance (together - delivery costs);
- the amounts paid for bringing material stocks to a state in which they are suitable for use for the planned purposes (additional work, sorting, packing and improving the technical characteristics of the stocks received, not related to their use);
- other payments directly related to the purchase of inventories.
Upon receipt of building materials, the following entry is made in the accounting:

Credit accounts 0 30234 000 "Settlements for the purchase of inventories", 0 20834 000 "Settlements with accountable persons for the purchase of inventories", 0 30404 340 " Internal payments for the purchase of inventories "(if the products are transferred between the head office and its separate subdivisions), 0 40110 180" Other income "- if received from other sources.
If the institution bears costs directly related to the purchase of building materials (in particular, delivery costs), then these costs must be included in their initial cost... The actual cost of building materials is formed on account 10634 "Investments in inventories - other movable property of the institution", and then transferred to the inventory account by recording:
Account debit 0 10534 000 "Building materials - other movable property of the institution"
Credit account 0 10634 000 "Investments in inventories - other movable property of the institution."

Issuance of building materials

Reflection in the accounting of transactions for the movement of inventories inside autonomous institution carried out in registers analytical accounting material stocks by changing the materially responsible person (clause 35 of Instruction N 183n) on the basis of the following primary documents:
- invoice requirements (f. 0315006);
- statements of issuance of material assets for the needs of the institution (f. 0504210).
Internal movement of building materials between the warehouse and the construction site is reflected in the accounting as follows:
Account debit 0 10534 000 "Building materials - other movable property of the institution"

- the movement of building materials to the construction site from the warehouse is reflected on the basis of the invoice requirement.
Disposal (release) of inventories is made at the actual cost of each unit or at the average actual cost.
The use of one of these methods for determining the cost of inventories upon disposal by group (type) of inventories is carried out within fiscal year continuously (clause 108 of Instruction N 157n).
For building materials, the method of appraisal based on the average actual cost is most often used.
A feature of the write-off of building materials is that they can be spent both on renovation work, and for the creation of new objects of fixed assets or inventories.
The write-off of materials (both at the time of issue and upon consumption) is reflected in the accounting:
Debit of accounts 0 10611 000 "Investments in fixed assets - real estate institutions ", 0 10621 000" Investments in fixed assets - especially valuable movable property of the institution ", 0 10631 000" Investments in fixed assets - other movable property of the institution "
Credit account 0 10534 000 "Building materials - other movable property of the institution"
- the write-off of building materials used for the manufacture of fixed assets is reflected;
Account debit 0 10960 000 "Expenses for the expenditure of inventories in the cost price finished products, works, services "
Credit account 0 10534 000 "Building materials - other movable property of the institution"
- used building materials for manufacturing building structures and products that are also materials;
Debit of accounts 0 40120 272 "Expenditure of inventories", 0 10960 272 "Expenses for the expenditure of inventories in the cost of finished goods, works, services"
Credit account 0 10534 000 "Building materials - other movable property of the institution"
- the write-off of building materials used for repair work is reflected.
Natural loss rates are applicable to a number of building materials. Thus, the Collection of norms for the natural loss of products for industrial and technical purposes and the norms for the destruction of building materials during transportation and storage (compiled by the USSR Ministry of Industry and Construction) contains the norms for the loss of cement, crushed stone, sand, brick and other building materials.
According to paragraph 111 of Instruction N 157n, the disposal of inventories in the amount of natural loss is made on the basis of acts with reflection on the expenses of the current financial year.
Natural loss is written off as part of the inventory. If, after the offset of the misgrading, a shortage of values ​​was discovered, then the norms of natural loss are applied for those names for which it was found.
Losses in the volume of natural loss rates are reflected by the following entry:
Account debit 0 40 120 272 "Consumption of inventories"

Accounting for building materials

According to clause 119 of Instruction N 157n, analytical accounting of material stocks is carried out:
- by groups (types), names, grades and quantity of materials;
- in the context of financially responsible persons (hereinafter - MOL) and (or) storage locations.
As a rule, building materials are stored in a warehouse and used by employees of an autonomous educational institution directly at the site of construction or finishing works(let's call it conditionally a construction site). In addition, building materials belonging to the institution can be transferred to the contractor for work (tolling materials). Another category can also be distinguished - returnable building materials, which are moved from the construction site to the institution's warehouse for further use.
The storage of building materials directly on the construction site and, accordingly, their transfer back to the warehouse occurs, as a rule, when overhaul and other major construction works Oh. Since the performance of these works is not typical for autonomous educational institutions, within the framework of this article, we will consider only the issuance of building materials from the warehouse of the MOL institution that conducts the relevant work, as well as the accounting of tolling materials.

Interaction between accounting and MOL

MOLs keep records of inventories in the book (card) for accounting of material assets by name, grade and quantity. The accounting unit for inventories is chosen by the institution independently in such a way as to ensure:
- formation of complete and reliable information about inventories,
- as well as proper control over their presence and movement.
Depending on the nature of inventories, the order of their acquisition and use, a unit of inventories can be a stock number, batch, homogeneous group, etc. (Clause 101 of Instruction N 157n). Building materials can be written off:
- at the time of the issuance of the MOL on the basis of the statement of issuance of material values ​​for the needs of the institution;
- upon spending.
The chosen method must be fixed in accounting policies institutions. At the same time, the institution can establish a different write-off method for different groups of building materials.
Accordingly, warehouse accounting of building materials is kept in mandatory storekeeper in the warehouse. MOLs maintain warehouse records at the place of work only if the materials are written off only upon consumption. In such cases, it is especially advisable to provide for a monthly reconciliation of cards (books) in the workflow schedule warehouse accounting in all places of their conduct with accounting data.
If accounting policies institutions stipulate that the write-off of building materials (or a group of materials) is carried out only upon consumption, then the storekeeper transfers the MOL building materials to the construction site in accordance with the invoice requirement (f. 0315006). In this case, the storekeeper reflects the disposal of building materials in the accounting card (book), and the financially responsible person at the construction site - their receipt. After the actual consumption of materials, the responsible person draws up an act of writing off inventories (f. 0504230), which he submits to the accounting department at the frequency established by the institution's document flow schedule (for example, monthly). On the basis of the act, the financially responsible person enters into the accounting card (book) records of the disposal of construction materials.
If the write-off of building materials is carried out at the time of issuance for operation, then warehouse accounting at the construction site is not kept, and the storekeeper enters into the cards (books) records of the disposal of building materials on the basis of the sheets for the issuance of material assets for the needs of the institution (f. 0504210) and with the established frequency transfers them to the accounting department.

Tolling materials

Construction materials can be transferred to the construction site not only at the disposal of the MOL - an employee of the institution, but also under the contract to the contractor for the production of work. Contract construction contract may provide for the performance of work using the customer's materials (clause 1 of article 745 Civil Code RF). In this case, the contract must also provide for the procedure for the transfer of materials to the contractor and the delivery and acceptance of the completed construction work (finished construction products).
According to clause 116 of Instruction N 157n, the transfer (return) of inventories to contractors, work performers is drawn up by a primary (consolidated) accounting document (invoice, acceptance certificate, etc.) reflecting the internal movement of material stock without writing off the transferred objects from the balance sheet ...
The transfer of materials to the outside, including on a give-and-take basis, is drawn up with an invoice in the form N M-15 "Invoice for the release of materials to the outside" (f. 0315007 according to OKUD) (approved by the Resolution of the State Statistics Committee of Russia dated 10.30.1997 N 71a). In this form, the columns "To" and "Through whom" are also filled in. In this case, in the "To" column, the contractor (contractor's employee) will be indicated, and in the "Through whom" column it is advisable to indicate the financially responsible person of the institution who controls the progress of construction work on the part of the institution.
Based on the invoice for the issue of materials to the outside, the posting will be made in the accounting:
Account debit 0 10534 000 "Building materials - other movable property of the institution"
Credit account 0 10534 000 "Building materials - other movable property of the institution".
As a result of this posting, the financially responsible person is changed.
The new materially responsible person for the materials handed over to the contractor will be the person indicated in the column "Through whom" of the invoice f. 0315007.
According to paragraph 1 of Art. 713 of the Civil Code of the Russian Federation, tolling materials are written off after their use in construction on the basis of a report on consumed materials accepted by the customer. Thus, after the head of the institution has approved the contractor's report on the materials used, it is necessary to write off these materials.
To accept the contractor's report for accounting, he must have all the details of the primary accounting document, the list of which is established by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n.
When transferring completed construction work, the contractor fills out form No. KS-2 "Acceptance certificate of work performed", approved by the Decree of the State Statistics Committee of Russia dated 11.11.1999 N 100. Form No. KS-2 reflects the materials used by the customer, for which a separate section "Customer's materials is filled in. "with an indication of their value. On the basis of act N KS-2, a certificate of the cost of work performed and costs N KS-3 (f. 0322001) is filled in.
In the contract with the contractor, it is also possible to provide for, simultaneously with the submission of the contractor's report, the preparation of the invoice (form 0315006) and, on the basis of this document, write off the materials.

Accounting and control of materials in construction is a problem area. This is due to a number of aspects: a low level of discipline, a lack of clear planning in carrying out work, and, accordingly, the lack of a clear supply of resources, constant rushwork that accompanies the purchase of resources. Warehouse and accounting programs, which are often used to account for materials in construction, are a problem area. Meanwhile, the functionality of these programs is not designed for construction companies, but to trade enterprises. These programs have a lot of advantages, but, nevertheless, they do not allow to completely nullify a number of negative aspects. There are many problems. These are inappropriate costs, and purchases at inadequate prices, and the purchase of unnecessary materials, and emergency situations. This leads to overstocking of warehouses, and "freezing" of funds and, conversely, downtime due to a delay in delivery. For construction companies, the lack of orderly accounting of materials is especially dangerous, because the proportion of material costs is high, and mistakes are ultimately costly.

What is the problem?

If you add a little specifics and consider an example when the estimate somehow gets into the warehouse service, then it still does not take into account the VET data on the timing of the work, on the operational dates, on the stages of the work. Accordingly, if some date has changed, it is possible to postpone the purchase to a later date (in order to optimize the use of working capital), or, conversely, you need to urgently purchase the necessary materials. If the warehouse services still have this data, then the connection between materials and works is usually lost. The supplier does not have information about what this or that material is needed for, for what work it will be used. And the foreman, in turn, may not need materials in full at a certain stage of the construction work. For example, one part of the brick is needed to do the work "today", and the other part of the brick is "tomorrow". Accordingly, the "tomorrow" brick will be ownerless on construction site, in a warehouse, but anywhere, but will not be used for its intended purpose.

Experience of Japanese colleagues

Where to begin?

Real example

Further, purchase agreements are drawn up with automatic filling of the range of materials (based on the "selection of suppliers" and planned delivery dates), and later - receipt invoices for these agreements. At the same time, the storekeeper does not need to fill in the invoices manually. Can be done auto fill from the "Purchase Agreement", and the storekeeper will only have to exclude those materials that are absent in this delivery (you can also correct their quantity and price). Thus, the employee does not need to do handmade- it is enough to delete unnecessary data. Thus, you can see which of the required materials have already been ordered or received at the warehouse. Comparison of estimated (contractual) costs for materials with real ones, both according to receipt invoices from suppliers, and according to advance reports is carried out automatically.

The program controls both suppliers and foremen: even 1 kg of nails, the wiring of which the foreman could have carried out according to two different advance reports, will be displayed in the program as overspending. When materials are released to sites (for the performance of work in-house or to contractors as give-and-take), the program monitors whether they are required for this stage of the contract. At the same time, materials can be supplied at the request of foremen, including over the limit, i.e. if they are not included in the estimate. Later, when data on the actual performance of work is entered in the modules "Foreman" and "StroyZakazchik", the program will show the deviations of the actual consumption of materials from the standard. Operational control of material costs can be carried out at any time for specific objects or works, groups of materials.

Moving on to the discussion of the accounting of materials by the accounting services, it is worth saying that in accounting it is carried out according to the names (codes) of the supplier. As a result, the accounting program may contain several different products with the name "nails", which have different stock numbers, because came from different suppliers, but, in fact, are the same "nails". In this regard, the accounting department has a vague idea of ​​which code corresponds to one or another material from the estimate. Actually, the accounting department does not have to know this. She has completely different goals and objectives. Accounting services write off materials, but they cannot give summary data on how many "nails" they bought, how much they spent on them, and, in general, whether it was necessary or not. Especially when you consider that "nails" can be bought from different suppliers. In other words, the accounting department cannot distinguish where, what "nails" took place and whether it was "nails" at all. As a result, such a "small thing" is taken into account inaccurately. Naturally, this provokes non-target costs, which, from seemingly penny values, grow into rather impressive figures. In the program "ALTIUS - Construction Management" you can group "nails" of the same brand from different suppliers under one nomenclature record and have a clear idea of ​​what materials and in what quantity were used. The accounting department has information about the writing off of materials at the end of the month according to the acts of work performed and usually writes off the materials formally, relying on the statement compiled according to estimated standards... The actual consumption and the remainder of materials becomes known only at the end of the work. In the "ALTIUS - Construction Management" program, all costs, including those for materials, can be tracked at any time, which allows for operational control of costs for specific objects or works.

In addition, in the "StroyAnalyst" module, you can control in advance the excess of the actual cost of delivery over the planned one. The user can automatically analyze the indicators that are important for him. He sets the evaluation criteria, and the program informs him in which case there is a deviation from them. For example, the program reports exceeding resource limits. If the specified values ​​are exceeded, the program will automatically indicate this by highlighting a particular contract, contract stage, work in red. It is important that the user will not be confronted with a fact, but will be able to know in advance that there is some kind of deviation. To do this, you need to set some critical value, when approaching which the program will inform you that it is time to solve the problem (for example, allocate additional funding for the purchase of materials in case of a change in market conditions). The StroyAnalyst module can work with any ALTIUS - Construction Management PC module. For example, when working with the StroyLogistic module, you can see the overrun of materials and resources (in percentage or monetary terms).

Even within the framework of one module, individual evaluation criteria are set for the user. The manager will be able to assess the work of all departments of the company. The program will show when the employee was notified of the problem (he will not be able to hide it). That is, the leader gets important leverage both for managing the company and for controlling subordinates.

The construction warehouse program is a necessary element of warehouse operations automation, on which the efficiency of the entire enterprise depends. In order for the construction to be carried out on time, it is necessary to organize an uninterrupted supply and safe storage of a stock of building materials. This requires accurate accounting and system documentation for the analysis of the company's activities.

The specifics of the construction industry for accounting

The main feature of the construction industry is its material consumption. This can be seen in the estimate of any construction object - the cost of materials is the largest part. Therefore, resource accounting is of particular importance in construction business... But in order to properly organize it, you should take into account some specific features of the construction industry:

Contractor-customer relationship. Accounting in a construction organization largely depends on whose materials are used in construction - a contractor or a customer, as well as the form of relations between them;

Consumables are accounted for in a standardized way - in accordance with technical requirements construction;

Transportation and temporary storage of materials is organized separately for each facility under construction;

Many operations with building materials lead to unplanned expenses, which requires frequent write-off procedures;

Materials at construction sites are easy to steal, so an enhanced security system is needed.

Types of construction warehouses

Due to the exceptional importance of the material base in the construction business, its participants pay special attention to storage systems for inventories and the arrangement of warehouses. After all, it is in the warehouse areas that most of the manipulations with building materials and raw materials are carried out: preparation for production or construction work, moving, sorting and others. So, according to their functional purpose, material and intra-production warehouses are distinguished. They are complemented by temporary storage areas organized at construction sites. There are stored materials that will be used in the near future.

There is another classification of warehouses, which is based on the types of objects stored on them and includes two groups of warehouses:

Universal ones are usually central warehouses that store a wide variety of material values;

Specialized - for the storage of specific homogeneous objects: electrical products, ferrous metals and products from them, paints and varnishes, etc.

Warehouses with different kinds material stocks are technologically linked. This relationship should be taken into account for the best placement of warehouses on the territory of the organization. Well-thought-out zoning and numbering of premises will greatly facilitate logistic processes. The location of warehouses is the basis of the storage system, and its illiterate organization will have a negative impact on all processes of the enterprise.

Construction warehouse automation

Due to the specifics of the construction sector with its resource intensity and intensive material turnover, effective management of construction warehouses and accounting of stored materials is possible only by means of automation. A specialized program will provide a systematic approach to storage and record keeping during all operations. Equipping the warehouse with high-tech equipment will help solve the most pressing problems:

Data collection terminals, even at the stage of receipt, will provide a link between the actual presence of objects and documentation using bar coding;

The use of barcodes when placing material values ​​in the future will simplify and speed up their search;

Reading the codes for each movement or consumption of materials will allow you to constantly update the database of available materials and manage the purchase and balances;

RFID technologies will delimit access to materials and premises and increase the safety of valuables.

These measures negate the human factor in servicing the warehouse and ensure high-quality accounting and management accounting at the enterprise. In some cases, the integration of a warehouse software with other enterprise systems.

Warehouse software functions

The main task of warehouse programs is to manage the flow of materials and collect information about them at each of the following stages:

Acceptance and shipment;

Intra-warehouse movements;

Write-off of losses and production waste;

Inventory;

Cost calculation;

Accounting for balances and turnover;

Purchase planning;

Automatic orders to suppliers;

Formation and printing of documentation;

Management of the warehouse system and internal storage systems.

The program will become indispensable for accountants who generate reports for specific time periods and for specific operations, as well as carry out calculations. Engineers and foremen will be able to use it to track information on residues. And the management will always have access to the accounting database and reporting to analyze the activities of the enterprise and adjust it, and will also be able to control the write-off of materials and their cost overruns.

Order warehouse automation, implement the most suitable software for a particular company and get technical support you can contact the Avangard Service company.

Vitaly Vernikov, Ph.D. in Economics, auditor, practicing accountant,
financial and accounting software IPPK RUDN

Construction is a rather complex branch of the national economy, because is one of the most material-intensive sectors of the economy. In the estimated cost of a construction object, materials, as a rule, make up the majority of the estimated cost. Therefore, accounting for materials used in construction has its own characteristics, which directly affects the methodological support of accounting, both from a scientific and practical point of view.

The system of accounting for materials at the stages of acquisition, storage and use is important for the formation of reliable and timely accounting information necessary for the adoption, justification and preparation of effective management decisions.

Document flow and movement of building materials depend on the essence of the contractual relationship between the contractor and the customer.

Construction can be carried out both from the materials of the contractor and from the materials of the customer.

If the contractor conducts construction from his own materials, then the customer accepts the cost of materials in the form N KS-2 "Acceptance certificate of work performed" in the total cost of work and pays him the cost of materials as part of the cost of the contract work performed when he settles with him for the accepted work.

If the customer supplies the materials to the construction site, then the construction contract should provide for this circumstance and determine whether the contractor buys the materials from the customer or the customer transfers them to him on a tolling basis.

This is an important point in the customer-contractor relationship, since the procedure for reflection in accounting and taxation is significantly different.

Tasks to ensure construction in deadlines material resources, the organization of their acceptance, storage, correct rational use, the identification of surplus stocks and their mobilization is decided by the Supply Department. He submits specifications for products to suppliers, concludes relevant contracts, monitors the timeliness and accuracy of suppliers' fulfillment of their conditions.

According to the research of auditors, at present, due to the widespread use of relevant software products maintaining the operational accounting (balance) method of accounting for materials in the accounting department becomes impractical. The formation of information on the availability and movement of building materials in the context of their names does not require additional labor costs, since it is done automatically after entering the initial indicators. Comparison of accounting and warehouse data does not cause difficulties if each name of building materials is assigned its own stock list, and the information in the report in form No. M-19a and the bill of materials is generated in a comparable form by increasing stock numbers. The revealed inconsistencies are eliminated by correcting errors made in the accounting in the warehouse or in the accounting department, as a result of which the compliance of the accounting and warehouse accounting data on natural and cost balances of materials for the entire range of used building materials is ensured.

The audit found that in construction organizations the movement of material assets for each construction site is reflected in the material report of the foreman in the form N M-19a, which indicates the remains of materials at the beginning of the month, receipt from the warehouse and directly from suppliers, the cost of production of various objects and at the end of the reporting period. The actual consumption of materials is often determined by calculation. This method is based on a monthly inventory of the residues that have not been used at the construction site.

Application of the inventory write-off method material costs for construction is due to the fact that the release of materials to workplaces directly at the construction site is not formalized with primary documents. At the end of the month when drawing up material report the contractor determines the actual consumption of materials by calculation: the balance at the beginning of the month + receipt for the month - the balance at the end of the month. The write-off of the actual consumption of building materials, structures and parts for production is drawn up by an act on residues, the write-off of materials from open storage - in the form N M-22a. At the end of the month, the site manager draws up a report on the actual consumption of basic materials in comparison with the consumption according to production standards in the form N M-29.

In the opinion of the auditors, the use of the inventory method is justified only in cases where the actual consumption of materials from open storage (sand, gravel, etc.) is determined. In other cases, it is necessary to draw up each business transaction for the transfer of building materials into production with primary accounting documents. Otherwise, the management personnel of the construction organization is deprived of the ability to quickly make appropriate decisions.

In addition, practice shows that some construction organizations believe that market conditions management, the application of contractual prices for construction, the development by many construction departments of preliminary picking lists and the actual provision of construction projects necessary materials in accordance with them, the reduction of the management staff made the very laborious process of drawing up a report in the form of N M-29 unnecessary.

The auditors consider this point of view to be erroneous. The opinion of the auditors is based on the fact that if you do not draw up a report in the form N M-29, then the construction organization is deprived of the opportunity to exercise operational control and manage the organization's material costs.

The construction has always been characterized by the use of elements of the regulatory accounting method. The decisive role is assigned to the estimated rationing of construction projects. Thus, the most important principle of effective management working capital is their rationing.

When drawing up local estimates regulatory need and estimated cost construction materials are calculated on the basis of state elementary estimates, local resource sheets by type of work, summary sheets of materials and specifications as part of working documentation.

Accounting for the costs of building materials in the formation of the cost of construction products (work) can be carried out at actual or planned and estimated prices. If a construction organization takes into account materials at planned and calculated prices, then it keeps a separate record of deviations of the actual cost of materials from their cost at planned and calculated prices.

When accounting for materials at planned and estimated prices, construction organizations determine the nomenclature of materials for which planned and calculated prices are established within the range of names, types and groups of material values. Deviations of the actual cost of materials from their cost at planned and estimated prices are taken into account according to the types adopted in the construction organization production stocks and are monthly debited to the accounts for the use of materials, as well as to accounting objects in proportion to the planned and estimated prices of consumed and released materials.

The standard consumption of materials for individual construction objects is established based on the volume of work performed according to the data of the logbook of the work performed (form N KS-6). The volume of work performed for a certain type is multiplied by the production rate of consumption of each type of material used. Their actual consumption is taken from the material report of the manufacturer of the work. Overruns of materials in terms of quantity, on the basis of the permission of the head of the construction and installation organization, can be written off to production as a documented deviation from the consumption rates or to the person guilty of its formation. Cost deviations from the established standard are reflected in the accounting as undocumented costs.

The results of the auditors' studies indicate that, despite the fact that the development of production standards for the consumption of building materials is a complex, laborious and expensive business, abandoning it in many cases is not justified. The application of elements of regulatory accounting provides powerful additional features improving the efficiency of management decisions and strengthening internal control construction organization. Moreover, in the construction industry, many costs are the subject of budget planning.

When carrying out construction work, construction organizations can use materials that do not belong to them. The relationship of the parties in the implementation of operations for the transfer and processing of customer-supplied material in the course of construction work has a number of features (Article 713 of the Civil Code of the Russian Federation).

First, there are two parties involved in this relationship - the customer who owns the materials and the contractor who processes them.

Secondly, the customer, supplying material for construction work, remains the owner of both the materials and the subsequently manufactured construction products.

Thirdly, the contractor does not pay for the material received, but only processes them. The customer (developer) pays for the work performed to the contractor.

Making settlements without using funds is in the interests of both the customer and the contractor. This is the particular relevance of issues of legal interpretation, as well as accounting and taxation. business transactions associated with the processing of materials on commission in the implementation of construction work by a contract method.

Registration of transactions for the transfer of give-and-take materials to a contractor is carried out on the basis of a contract for the transfer of materials on a give-and-take basis. In accordance with Ch. 37 of the Civil Code of the Russian Federation, this agreement is a kind of work contract. The terms of use of the customer's materials can be included in the building contract. In this case, it is not required to conclude a separate agreement for the use of customer materials during construction.

In construction, the supply of materials can be carried out from suppliers or directly from the customer. At the same time, not every receipt of materials from the customer should be considered to be received on a give-and-take basis to contractors. The basis for distinguishing between these options is the transfer of ownership of the transferred materials.

The option "delivery of materials by the customer" may provide for the transfer of ownership of the materials to the contractor according to the corresponding primary documents. This is important, since the option "delivery of materials by the customer" is based on Art. 745 of the Civil Code of the Russian Federation, according to which the contractor bears the obligation to provide construction with materials, including parts and structures or equipment, unless otherwise provided by the construction contract. In addition, the party whose responsibility is to ensure the construction is responsible for the impossibility of using the materials or equipment provided by it without deteriorating the quality of the work performed, unless it proves that the impossibility of use arose due to circumstances for which the other party is responsible. Article 745 of the Civil Code of the Russian Federation also provides that if it is found that it is impossible to use the materials or equipment provided by the customer without deteriorating the quality of the work performed and the customer's refusal to replace them, the contractor has the right to withdraw from the construction contract and demand from the customer to pay the price of the contract in proportion to the part of the work performed.

The legal basis for the application of the option "supply of building materials on commission" is Art. 713 of the Civil Code of the Russian Federation, from which it follows that the contractor is obliged to use the building material provided by the customer sparingly, and after the completion of construction work, submit a report on the consumption of the material and return its remainder or, with the customer's consent, reduce the cost of the work, taking into account the cost of the unused building material remaining with the contractor. It is also indicated there that if the result of the work was not achieved or achieved result turned out to be deficient for reasons caused by the deficiencies of the material provided by the customer, the contractor has the right to demand payment for the work performed by him. Article 714 provides for the responsibility of the contractor for non-preservation of the materials provided by the customer.

Under the contract for the use of materials supplied by the customer in the implementation of construction work, the customer, having received the ownership of the manufactured construction products, is obliged to reimburse the contractor construction organization for the cost of the work. In the contract for the processing of customer-supplied raw materials, it is important to stipulate the cost of the raw materials transferred for processing, as well as the responsibility for the loss or poor-quality processing of the material. The parties also provide for the type of payment for services in the contract. The most common option is when the customer (developer) pays for the work (service) performed in cash at an agreed price.

The conditions for the use of materials have their own characteristic features that must be taken into account when concluding a construction contract. In particular, when distributing risks between the parties to the contract for the use of the customer's materials, it is necessary to be guided by Art. 705 of the Civil Code of the Russian Federation, from which it follows that, unless otherwise provided by the terms of the concluded agreement, the risk of accidental death or accidental damage to materials transferred for processing is borne by the customer, and the risk of accidental death or accidental damage to already manufactured construction products is borne by the contractor. Thus, when forming this section of the construction contract, the parties have the opportunity to negotiate special rules for the distribution of risks or refer to the application of generally established principles for the distribution of risks.

According to the current legislation, a customer who has lost the materials (structure, equipment) transferred for processing (revision) as a result of the contractor's unfair actions, has the right to demand compensation for damages.
Evaluation of materials transferred on a tolling basis is made on the basis of primary documents. Such an assessment is carried out taking into account the requirements of PBU 5/01. Upon signing the acceptance certificate of finished construction products for further use, the customer organization (developer) evaluates the finished construction object.

The accounting of customer-supplied materials is carried out on the basis of the Methodological Guidelines for the accounting of inventories approved by the Order of the Ministry of Finance of Russia dated 28.12.2001 N 119n (as amended by the Order of the Ministry of Finance of Russia dated 24.12.2010 N 186n). This document gives the following definition: Tolling materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the materials received and with the obligation to fully return the processed (processed) materials, handing over the work performed and manufactured products.

A study of the practice of accounting for materials in construction contractors showed that they do not use the "Materials" account to account for materials transferred to it by the customer. This is due to the fact that only those values ​​are reflected on the balance sheet accounts of an economic entity that belong to him by right of ownership.

In practice, the most common mistake made by a contractor is the reflection of raw materials received under a processing agreement on the Materials account. This order accounting may lead to an unreasonable understatement of taxable profit when the cost of materials is written off to production costs or to an increase in the total amount of taxes payable to the budget for the relevant one.

Let's consider the most expedient way of keeping records from a contractor construction organization that accepts materials from a customer on a give-and-take basis.

The cost of materials received from the customer should be reflected in the debit of the account "Materials accepted for processing", and their disposal - in the credit of the account.

In addition, construction organizations use materials purchased by themselves. In this case, they are included in the costs of construction work in the assessment provided by the accounting policy.

The costs of construction work using materials purchased by the contractor from third-party organizations should be reflected in the debit of the account "Main production" in correspondence with the credit of accounts "Materials", 23 " Ancillary production", 25" General production costs ", 26" General running costs", 70" Payments to personnel for wages ", 69" Payments for social insurance and security "and others. / 3" Value added tax "in correspondence with the credit of account 003" Materials accepted for processing "reflect the receipt of the material, and on the loan - their disposal. this account it is necessary to maintain a separate analytical record. The organization must develop the specified statement independently, taking into account the characteristics of the activity and specific management needs. Analytical accounting of raw materials and materials on this account is carried out in the context of customers, by types of values ​​and in the assessment provided for in contracts.

The actual costs of the contractor construction organization associated with the implementation of construction work using the customer's materials are reflected in the account "Main production".

Therefore, to make managerial decisions in contractors, it is necessary to separate costs for the types of construction products (work) made from their own materials, and for products (work) made using materials provided by the customer of the construction project on a tolling basis.

The revenue of the contractor from the sale (delivery) of the work performed in accordance with PBU 9/99 is revenue from common types activities and is subject to reflection on the subaccount / 1 "Revenue". The basis for reflecting the proceeds in the accounting is the acts of acceptance of work by the customer and the data of the corresponding primary documents.

Literature

1. Civil Code of the Russian Federation

2. Tax Code of the Russian Federation

3. PBU 9/99

4. Methodical instructions on accounting accounting for inventories

5. Directory "Construction: accounting, taxes, law" (2nd edition, revised) Edited by S.N. Zubarev, A.N. Levchenko, "TaxInfo", 2008

6. N.A.Adamov, T.A. Penchukova "Features of accounting for materials in construction organizations", "Accounting in construction organizations", 2012, N 7

When performing construction work, it is necessary a large number of building materials. The cost of construction is highly dependent on the volume of materials used and on their price. When building even small objects, competent accounting is important, on which depends and the tax base enterprises. An important role is played by the write-off of materials - accounting for those released into production, transferred for use for someone else's needs, realized or eliminated as a result of disasters and other emergencies. At the same time, the write-off of materials in construction has specific differences, since the accounting of such inventories (goods and materials) begins already when drawing up design estimate documentation, in which the norms and (or) norms of their consumption are laid.

Control over the write-off of materials at the enterprise

The calculation of the amount of materials that must be used in the construction of an object is carried out on the basis of the relevant SNiP by the production and technical department (PTO).

By order of the head of the enterprise, a list of employees responsible for writing off goods and materials is approved. Usually responsible for filling primary documentation on write-off, the heads of the production areas are appointed, who are responsible for checking the data contained in the reports - a VET engineer and an accountant. In addition, the same order should establish the responsibility of managers - the chief engineer and the head of the production and technical department - for the approval of the processed documentation.

In addition to the usual check, the accounting department also performs the following functions:

• to prevent the write-off of materials in excess of the norm, as well as unreasonable write-off of goods and materials for losses;
• to prevent the write-off of materials of higher quality than actually consumed.

Methods for evaluating materials when writing them off

An important issue in the write-off of materials is the assessment of their cost. In accordance with the requirements of the Accounting Law, materials must be accounted for at their actual cost. Actual cost Is the sum of the costs incurred in the delivery of material to the enterprise, and includes:

• purchase value;
• costs associated with transportation, storage and delivery of material from the seller to the warehouse of the buying enterprise;
• payment for consulting and other similar services;
• customs duty;
• payment for the services of intermediaries.

When writing off materials that have been put into production or when they are otherwise disposed of, the actual cost is estimated separately for each type of materials (or for their group) during the entire reporting year using one of the proposed methods:

• Estimating the cost of each unit of retired materials. Thus, especially valuable goods and materials or non-replaceable materials are evaluated.
• Estimation of the average cost. It is determined by dividing the total cost of the group of materials to be written off by the number of units.
• FIFO method (First In, First Out - came first - left first). The essence of the method lies in the fact that first those materials that were put on the same account first are removed from the register.
• The LIFO method is the reverse of the FIFO method, where the materials that were last registered are first written off.

Documentary support for writing off materials

The workflow for writing off building materials primarily depends on the contractual discipline of the supplier of these materials, the availability of estimated consumption rates for all types of construction and installation work performed and the optimal labor productivity at the sites.

The construction of a document in an organization should pursue the following goals:

• reliability of data on purchased and consumed materials;
• control over the preservation of warehouse accounting materials;
• control over the observance of the norms of consumption of materials for construction and installation works.
• qualitative analysis effective use materials.

Writing off materials in construction for production needs is made on the basis of the following documents:

• norms for the consumption of materials for a specific production, which are approved by the head of the organization;
• estimate calculations for construction objects;
• work logs (according to the form No. KS-6a)
• report on the actual consumption of materials in comparison with the standard (performed monthly).

The preparation of monthly reports on write-off of materials is best done using the standard form No. M-29 in conjunction with the Instruction, which the heads of production sites use to compile monthly report on the expenditure of materials in comparison with the costs determined by the established production standards. The only caveat: the M-29 form needs to be finalized for a specific enterprise in the construction industry.

Form No. M-29 must be drawn up for each individual construction object throughout the year, and it must consist of two sections:

• "Regulatory need for materials and volume of work performed" (filled in by the responsible employees of the technical department);
• "Comparison of the actual consumption of basic materials with the consumption determined by production standards" (filled in by the heads of the sections or foremen in accordance with the data of the log of the work performed).

The optimal order of how to write off materials in construction is determined as follows:

1. Issuance of the materially responsible person - the work manager (head of the production site) of the material report with the remnants of goods and materials in his personal warehouse (the number of materials and their cost) - monthly at the beginning of the reporting month.
2. Registration of the M-29 report by the financially responsible person at the end of the reporting period or maintaining it during this period with the withdrawal of the remainder of the number of materials.
3. Submission of the report to the production and technical department for verification (within the time frame established by the order of the head of the organization).
4. Checking by a specialist and approval by the head of the production department of the M-29 report and the attached material report, transferring for approval to the chief engineer.
5. Transfer of a package of documents (reports, expense and receipt documents) after approval by the chief engineer to the accounting department.
6. Determination of the cost of the receipt of materials, their consumption and balance (according to the documents provided).
7. Entering reporting data into the consolidated list of goods and materials movement for the enterprise and performing write-offs.

Consequences of overspending goods and materials

When checking the M-29 report by the technical department, it is possible to identify inconsistencies. In this case, the head of the production site must write an explanatory note, in which he indicates the reasons for the excess write-off. Explanatory letter must comply with the form attached to the M-29 report. In addition, an act of writing off materials in construction, drawn up by the commission, must be drawn up.

If the overrun of materials took place due to theft or damage, then the management of the enterprise for implementation legal write-off materials should contact the competent authorities to obtain appropriate information. If the overspending of materials is recognized as justified and confirmed by calculations, then the manager may allow the cost of overused materials to be accepted for write-off. If in reporting period economy is allowed, then the head of the production site must also draw up an explanatory note.

Since all the write-off of materials is provided for in the estimate documentation, which is not subject to changes during construction, the entire cost overrun is borne by the developer organization, since it cannot increase the cost of the entire construction. And then the procedure for writing off materials in construction assumes that the head of the company is obliged to take all measures to find the perpetrators and recover losses from them. Well, in the event that, for example, materials are stolen by unidentified persons or as a result of a fire, the accounting department writes off the inventory, referring the costs to non-sales.