If our organization purchased fittings, screws, nuts, etc. all components for assembling an office cabinet. One of our workers assembled it. Can accounting take into account the costs of materials, what does the cabinet consist of and how to reflect this in accounting. accounting? The cost of the cabinet is less than 40,000
Answer
Costs for assembling the cabinet (materials, salaries of employees who assembled the cabinet, insurance premiums from wages) should be collected on account 08:
Debit 08 Credit 10 – the cost of materials used is taken into account;
Debit 08 Credit 70 – the amount of employee wages is taken into account;
Debit 08 Credit 69 – insurance premiums from employee salaries are taken into account.
Since the total cost was less than 40,000, it is necessary to make the following posting:
Debit 10 Credit 08 – the cabinet is taken into account as part of the inventory.
After this, the cost of the cabinet is written off at a time by wiring:
Debit 20 (26) Credit 10 – the cost of the cabinet has been written off.
The rationale for this position is given below in the materials of the Glavbukh System
1. Situation:At what point in accounting should you write off materials released into production?
Materials transferred for production (operation) should be written off as expenses at the time they are released from the warehouse, that is, at the time of drawing up documents for the transfer of materials into operation (production)* (Guidelines, approved).
The chief accountant advises: in order to determine the moment of actual use of materials in production, additional reporting forms can be used. For example, in production. This will allow you to reduce the costs of the reporting period by the cost of materials whose processing has not begun.
Some industry guidelines also recommend doing this (clauses and Methodological recommendations, approved). In addition, the moment of actual consumption of materials is important for tax purposes. For more information about this, see and.
In accounting, document the release of materials by posting:
Debit 20 (23, 25, 26, 29, 44, 97...) Credit 10 (16)
– materials written off.*
Sergey Razgulin,
Accounting
In accounting, the costs associated with the acquisition of fixed assets are reflected in “Investments in non-current assets”. The acceptance of fixed assets for accounting should be reflected in “Fixed Assets” or “Profitable Investments in Material Assets”, to which open the subaccounts “Fixed Assets in Warehouse (In Stock)” and “Fixed Assets in Operation”.
If the time of registration of a fixed asset object and its commissioning coincides, make the following entries in accounting:
Debit 08 Credit 60 (76)
– reflects the costs of acquiring property that will be included in fixed assets;
Debit 19 Credit 60 (76)
Debit 01 (03) subaccount “Fixed assets in operation” Credit 08
– the fixed asset was accepted for accounting and put into operation at its original cost.
If the moments of registering a fixed asset and its putting into operation do not coincide, make the following entries:
Debit 08 Credit 60 (76)
– reflects the value of property acquired for a fee, which will be included in fixed assets;
Debit 08 Credit 23 (26, 70, 76...)
– reflects the costs associated with the acquisition of property, which will be included in fixed assets, and the costs of bringing it to a state suitable for use;*
Debit 19 Credit 60 (76)
– VAT is reflected on acquired property, which will be included in fixed assets, and on the costs of bringing it to a state suitable for use;
Debit 01 (03) subaccount “Fixed asset in warehouse (in stock)” Credit 08
– property is included in fixed assets at historical cost.
In accounting, pay off the cost of fixed assets by calculating depreciation. Depreciation is accrued for fixed assets of non-profit organizations. This procedure is provided for in PBU 6/01.
Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class
* This is how part of the material is highlighted that will help you make the right decision.
To ensure that a beautiful lady’s wardrobe is not randomly selected and represents a stylish set of clothes and accessories, it is necessary to take into account several key points.
Basic Rules
Demonstrations of fashion collections, numerous women's publications, recommendations from famous and not so famous stylists can lead anyone to confusion and confusion when creating. Therefore, you need to know and take into account the rules for compiling kits women's clothing.
In fact, there are only three basic rules for packing clothes.
First, you should know your body type
- The “Hourglass - X” type is a clearly defined waistline with outstanding hip and chest sizes.
- “Pear - Ʌ” - characterized by protruding hips with thin waist and a narrow shoulder girdle.
- An “inverted triangle—V” is defined by narrow hips and broad shoulders.
- “Apple - O” - the volumes of the chest and hips are practically the same, while the waistline is not pronounced. There are specific recommendations for each body type.
- H and I type - shoulders, waist, hips have the same volume. Type I - slim.
The second rule is the seasonal choice of color type
Traditionally, it is determined by four types - spring, summer, autumn and winter.
- “Spring” is associated with muted tones of green, pink, yellow, and beige.
- “Summer” – blurry shades of blue, purple, blue, pink, all shades of brown, as well as white and black.
- “Autumn” - bright tones of red, green, orange and brown will look harmonious.
- For “winter” - the same shades as for summer, but brighter.
Practice shows: in a regular warehouse or wholesale warehouse, the costs of picking operations can account for up to two-thirds of all operating costs of the enterprise, both financial and time. Any person who makes decisions affecting the goods distribution process, be it the manager of an enterprise, a logistics specialist or a cargo carrier, should know these numbers and take them into account in their work. It is therefore not surprising that companies seeking to improve productivity often start by modernizing this area.
Many firms, faced with the need to increase profitability, often immediately begin by introducing expensive new technologies or equipment systems. These measures do not always give desired result, and the funds invested in them do not pay off. Sometimes very simple organizational changes can achieve improvements faster, at lower costs and with greater impact than large investments in new technologies.
1. Watch, listen and - learn
To get started, take the time and spend a week to find out exactly where the bottlenecks are that are slowing down the picking of orders in the warehouse. Carefully observe the workers involved in picking, study their actions in detail, and analyze the movement of documentation. For example, how often do workers go to storage and distribution areas, and what goods are in short supply? How many times a day is a worker picking an order interrupted by other workers? How many times will he run into other people in the same narrow warehouse aisle? Keep in mind that it is with such little things that you should begin to identify the entire complex of reasons slowing down the work of the warehouse!
In conducting such research, do not seek to study the activities of only the best or good performers. To have the most complete picture, you need to familiarize yourself with the work of personnel of all categories or each warehouse employee.
Go beyond observation: talk to employees. After all, they are experts in their field. Ask what specifically prevents them from working and what they would like to change. We have no doubt that you will make unexpected discoveries! It is very useful to imagine the matter as if the workers themselves were asking you to introduce changes. In this case, both parties will benefit: your employees will feel that their opinion is important for the company and will be imbued with the corporate spirit, and you will more easily carry out the transformations that you have outlined.
2. Less movement - higher productivity
Look for opportunities to reduce the time workers spend walking around the warehouse. Warehousing experts believe that the time spent on movement can account for up to 60-80% of the entire order selection process. Therefore, we can say for sure that every saved step of an employee will bring you real profit.
One way to reduce travel time is to create a “pre-order picking line,” sometimes called a “warehouse within a warehouse.” To do this, a separate area must be allocated for picking full or incomplete containers. Of course, setting up a “pre-packing line” is an additional step in organizing supplies to the warehouse, but very soon you will see that the benefits received will exceed the costs of organizing it.
3. Arrange everything according to shelves"
Carefully analyze how different categories of goods are distributed in the warehouse according to storage and delivery locations. Typically, goods are distributed according to the speed of consumption: the most in-demand and quickly consumed goods of category A are located closest to the place of order picking. For less popular goods of category B, areas are allocated behind goods of category A; the least consumed goods of category C are located in the furthest places of the premises. This placement seems natural, but in many warehouses, goods are incorrectly arranged by type of product, and the speed of their consumption is not taken into account.
Distributing goods across warehouse areas based on demand can significantly increase productivity. There is a well-known example where one company sold anti-allergenic products, among which were popular air filters, which were part of almost every order. However, these filters were stacked against the back wall of the warehouse, and order picking workers had to constantly walk across the room to retrieve them. When these filters were moved to the order picking location, shipping rates and cost efficiency increased significantly.
It is very important to correctly identify the most quickly consumed and in-demand goods, and the paramount importance here is precisely how often you have to access this product, and not how much of the product is sold.
The speed of release of goods is not the only criterion when determining the layout of goods. Among other factors on which their place in the warehouse depends, the most important are: ergonomic considerations (free aisles and driveways, etc.), the importance of the customer, and how standard (unified) the order is. For example, it may be more profitable to place heavy or bulky goods close to where orders are issued. Separating special areas for large clients can be beneficial. It can also be convenient to place products that are often ordered together next to each other, even if one of them belongs to category A, and the second to category C.
4. Frequently review the layout of goods in warehouse areas
You should not think that once you distribute the goods in the warehouse, you can calm down. The economic efficiency of product placement changes along with the structure of demand: new products appear on the market almost every day, and the demand for old products is gradually decreasing. Therefore, from time to time it is necessary to change the distribution scheme of warehouse space, and the frequency of this depends on what area of business the warehouse belongs to. For example, a large medical products company might review its inventory layout on a quarterly basis, while companies that deal with high-turnover products or high seasonal demand peaks may want to review their inventory layout on a monthly or even weekly basis.
Changing the location of all the goods in a warehouse can be a very labor-intensive and time-consuming task, so it is recommended that you first deal with the goods that require the greatest expenditure of time and effort of the workers completing orders. It may not make sense to change the position of other goods if they are not in demand, do not lie in the paths of traffic and people, and do not interfere with the delivery of quickly consumed goods.
5. Complete orders in groups
It is much more rational to complete orders not one at a time, but in groups. By matching two, three, or even ten orders at a time, you can significantly increase cost efficiency. By selecting two orders at the same time, you save almost half the time on moving, so the group selection method cannot be neglected!
The picking trolley can hold up to 10-12 sets, so picking orders in groups will be relatively inexpensive. When alone well-known company, engaged in cargo transportation, began to use the method of picking orders in groups in carts, picking productivity increased by 400%. In some cases, it is very convenient to use trolleys to move two pallets at the same time. This method is especially suitable for picking goods by entire containers.
6. Always have a sufficient stock of goods in stock
Order picking may slow down to a complete stop if an employee arrives at the required storage and delivery location and finds it empty. To prevent this from happening, it is necessary to organize reliable, timely supply, which always ensures at least a minimum available stock of each product. The warehouse should be replenished daily with those goods whose stock is less than the established minimum. This minimum quantity, as well as the maximum, may vary, and each company determines it independently. On average, it is recommended to maintain on-hand inventory at half the weekly requirement. In this case, there will be no need to replenish supplies every day, but it is enough to deliver goods weekly.
7. Timely review the equipment fleet
The equipment in your warehouse is usually not always the most cost-effective or efficient for handling certain types of goods. Experts advise storing quickly consumed goods, the stock of which is replenished weekly, on gravity racks: this form of storage is more convenient than storing on conventional racks, especially if the goods need to be released several times a day.
It is recommended to store quickly consumed goods sold in full packages on pallets in a form ready for order picking. It is also better to use gravity racks to store them.
8. Eliminate confusion and confusion
The layout of the internal structure and arrangement of goods in the warehouse should be simple, then workers will not spend a lot of time searching. When more than one type of product is stored in one area, picking workers will need extra time to select. If unpacked and packed full containers are stored in one place, workers have to search for the packed box they need. Therefore, there should be signs everywhere to help workers quickly find the right product. For example, in the warehouse of one of the companies, for this purpose, signs were installed in the form of pictures, which depict not only the product, but also a packaging unit, for example, a pack, container or box.
9. Encourage customers to order a “convenient” quantity of goods
Selection of goods for ordering according to the principle of “at random” or “a little of everything” takes much more time than selection of whole pallets or containers. We recommend that you encourage customers to order by the full pallet or in full, half, or quarter pallet quantities. The selection of such orders is accelerated, since reloading, counting and packaging of goods takes less time. A flexible system of discounts on bundling services should encourage customers to order a “convenient” quantity of goods.
10. Establish a reward system for speed and accuracy
Provide refresher courses for order pickers and establish reward systems to encourage them to improve their speed and accuracy when picking orders. Bonuses should be given for exceeding precisely established standards, for work that is carried out continuously over a sufficiently long time and in no case should be chosen by the employees themselves. All measures should be taken to ensure that employees are not interested in choosing only “profitable” orders. Therefore, experts advise, it is often more advisable to establish bonuses for entire teams rather than individual workers. Try to unite employees to achieve the main common goals and tie salaries and bonuses to results joint work- this will bring a tangible increase in productivity. However, incentives do not necessarily have to be in monetary form: these could be additional days off, valuable gifts, corporate events etc. Survey your employees - what non-remuneration incentives would they most like to receive?
Rule beyond rules: don’t forget about technology!
As we noted above, the recommendations outlined in this article relate primarily to organizational rather than technical changes. However, this does not mean that significant productivity gains cannot be achieved by introducing new technologies.
On the contrary, for some companies, especially logistics operators and large manufacturers, new technologies may become the only practical solution to the problems of increasing enterprise profitability. However, experienced specialists whom we asked to comment on this short article still recommended that managers of warehouses and wholesale warehouses first try to bring the organization of the warehouse process into elementary order and only then, based on an analysis of bottlenecks, make a decision on introducing expensive innovative technologies and equipment. Even if you use new and expensive equipment in a warehouse where goods are incorrectly distributed across areas and order picking is poorly organized, its operation will not give positive results.
In conclusion, let us recall one simple truth: first, you still need to decide what you want to achieve, and only then how to do it. One of the leading experts in the field of acquisition, well versed in the most complex technology, spoke about this as follows: “There is nothing wrong with a manual picking system. Of course, if it is highly profitable.”
www.skladforum.ru
Completing a design project is a whole separate large process. Most professional designers have their own dedicated people who do the kitting. The completer greatly saves their time in preparing the project and increases the client’s satisfaction with the final result, since they can select analogues or the necessary replacement of furniture, lighting and accessories.
It is not always clear to customers why they are needed and why they need to pay for the selection of furniture and lighting.
Of course, I also have my own design project designer, a wonderful girl named Vera, who has been working in the furniture industry for over 10 years.
A couple of days ago Vera sent me a photo of a sofa from one of the Italian factories.
And he asks: “Don’t remember whose sofa this is?”
It sometimes happens that clients turn to her to complete projects, and then “disappear” for six months or a year. Like, we need to think. And during this time, a dozen other projects happen, and it can be difficult to remember what happened a year ago. There were even cases that while customers were delaying, factories were closed or the necessary models were discontinued, but this is not the point now.
Naturally, I couldn’t immediately remember such a model and began looking in catalogs. I found several similar models, but not the same one.
And customers needed exactly the first model, and not an analogue! Of course, after some time Vera remembered what kind of factory it was and found a model. The data has been sent to the client and everyone is happy. And then I thought: “What if I didn’t have such a walking encyclopedia as Vera? My clients brought me a picture. They don’t remember what model it is, they don’t know where they got the picture, but they want just such a model. What would I do in this case?
The first thing that comes to mind is to do an image search on the Internet. There are three services that perform such a search.
TinEye
Here are the results I got from the TinEye.com service
The results are not very happy. Let's try the next one.
Yandex Pictures
Here the choice is richer and there are similar models.
It's already warmer, but it's not the same model! We are looking further. Let's turn to the heavyweights.
Google Images
But Google was also somewhat disappointing.
I didn’t have much hope for the first two services, but Google is the search standard. There is even this joke:
Yandex - everything will be found (with time).
Google - everything has been found a long time ago.
I think, okay, I'll set additional parameters. I know that this is some kind of Italian factory.
The results have changed somewhat, but not what is needed.
And then an idea comes to my mind: if the sofa is Italian, maybe look in Italy? Let's take Italian Google.
The results have changed and all the images are from dotCom domains, but the desired sofa is not there.
What's the conclusion?
I simulated a situation where a client receives collages or collages from a designer, does not want to pay more and thinks that he will simply find everything he needs on the Internet or in salons.
He will definitely find something, but will it be similar to what was in the original project? When the assembly is done by a professional who does only this, of course, yes! IN otherwise It usually turns out that when a designer looks at how his project is implemented without and, he says that this is not his project.
Assembling is a large and labor-intensive process, and those who do this need to keep in mind a huge number of models and articles, as well as all the latest “gossip” about manufacturers: who is defective, who is delayed, who is about to go bankrupt, having misappropriated prepayment. Plus, a price proposal for the supply of furniture is also drawn up for the client. Plus, a search for analogues is carried out within a certain budget. It is impossible for a designer who is working on at least two projects at the same time to prepare everything at a good level alone.
As mentioned above, the sofa was eventually found by a person, not a machine. I looked through all the search results from the examples given, and the desired model was not in them. The sofa was found by Vera, she remembered whose stand at the exhibition in Milan she saw it at.
I understand that you may say that how can you forget some model of sofa? - There are thousands of manufacturers of furniture, lighting and interior accessories. And there are hundreds of thousands of types of their products. And the assemblers naturally cannot keep such a volume of information in their heads. You can tell what needs to be kept in the computer. But information about where to look on the computer also needs to be stored in the head. And the possibilities human memory not limitless.
Just as an example, what a design project completer and an interior designer should know and remember. On my hard drive, the volume of directories with which I work exceeds 320 Gigabytes.
Let me draw your attention again. This is not everything that is on the market, this is just what I usually work with.
It is precisely because of the gigantic volumes of information that must be remembered that many work with a single niche:
- American, Italian, Spanish, French or German furniture
- light: interior or architectural
- accessories
- office furniture
- kitchens
- Chinese furniture or light
- furniture for restaurants and bars
- etc. and so on.
And now, as a result, let’s ask ourselves a question: can the client independently complete the configuration of his project? And does a designer need a complete set?
You can leave your thoughts or questions in the comments below. Just like the name of the factory or model of the sofa, which became the reason for writing this post. Suddenly, someone in Milan also liked him. 🙂
If you need a complete design project, then you
A personnel officer is a faithful assistant to the director ( should be like that) . In order to conduct work correctly and not let your superiors down, office work must be based on current laws. And they, in turn, change quite quickly. The personnel officer must also be a bit of a lawyer in order to freely navigate the law. Therefore, you should always have an up-to-date database of regulatory documents at hand. How to form a base and where to look for current standards - current issues, especially for a newly created enterprise.
What does the legal framework consist of?
In his work, a personnel officer must be guided by a huge library. List necessary documents so great that it makes no sense to present it here. But it is possible.
All documents that should be at hand of the personnel officer can be divided into two groups:
- methodological literature;
- legislative acts.
The first group includes all kinds of instructions, manuals and other materials. They contain recommendations for filling out forms, preparing documents, and, as a rule, are not binding, although they allow you to understand the essence of many issues.
The second group - laws, on the contrary, obliges to comply with all the norms contained in them. Let's look at each group in more detail.
Regulatory methodological documents
In order for the work of a personnel officer to be organized correctly, Soviet legislators developed all kinds of standards and manuals. Currently, they are still successful and are actively used, although some have ceased to be mandatory. In the list above you will find a lot of them, but here we will focus on the main ones.
Rules for maintaining work books (Resolution No. 255)- this is the main document in strict accordance with which you must maintain labor workers. The rules are accompanied by instructions, the execution of which is mandatory. Fill out the employment form not according to the instructions - the entry may be invalidated. In this case, both the employee will have problems with applying for a pension, and you may be fined.
Rules of office work (Resolution No. 477)– not a binding document, but very useful. With its help, you can easily systematize all your affairs and learn how to draw up documents so that there is no confusion.
List of documents with storage periods (Order No. 558)- a document that is extremely necessary for you, since it indicates how long to store certain personnel documents. You remember that you cannot create cases from documents whose storage periods are different.
GOST R 6.30-2003– a standard used in the development of letterheads and documents. From it, for example, you can find out:
- what details need to be indicated on letterheads;
- rules for developing corner dies;
- where to write the abbreviated name of the company, and where the full one.
Resolution No. 1 on unified documents- is no longer necessary for execution, but the forms contained in it are very convenient for use. You know these forms - T-1, T-2 and others.
Legislative acts
These documents are mandatory in all cases. At the head of all acts is the Constitution (the main law of the country). Codes are subject to her. For a personnel officer, the main law is the Labor Code (LC). Codes, in turn, are subject to laws that regulate certain norms of the codes.
Some provisions of laws cannot have a universal interpretation in all areas of life. To specify such provisions, by-laws are issued that detail what, when and in what form must be implemented. There are many types of by-laws, the main ones are:
- decrees;
- regulations;
- orders;
Almost all laws have by-laws; examples include:
- Resolution of the Ministry of Labor No. 255 (on work books);
- Order of the Ministry of Health No. 588n (on standard working hours).
Basic laws relating to the activities of personnel officers:
Basic laws for personnel officers
- Labor Code;
- law on the protection of personal data (describes the procedure for protecting information);
- law on trade secrets (explains the very concept of a secret and the procedure for establishing a regime);
- law on the protection of the rights of legal entities during inspections (describes the rules of inspections and the rights of founders and directors of companies).
How to complete your base
You can search for the necessary literature: 
- in the Internet;
- in a bookstore;
- in legal systems.
The main source of literature is the Internet. But you should not look at the information on the first site, because you may come across articles and documents that are already outdated. Always pay attention to the publication date of the article - the more recent the better. But here you can also run into a simple reprint, when the article, although fresh, is copied from an already irrelevant article.
Other relevant reliable sites include “Consultant+” and “Garant”. But they contain only laws; comments on them or by-laws can only be seen in the paid version.
Profile guidelines or rules can be found on the official websites of ministries.
Speaking about paper literature, it can be noted that it makes your work easier. For example, You must have the Labor Code on your desk, preferably with comments. You can make bookmarks in the right places to quickly find the right place. In addition, the paper is not in danger of an Internet shutdown.
Attention!
Advice: It is better to buy TC with comments edited by Yu.P. Orlovsky. He comments in an accessible manner, gives many examples and cites cases of judicial practice.
Also, in paper form, instructions on work books will not hurt. Its rules have not changed for a long time, so there is no risk here. Just make sure that the book contains examples - it will be easier and more clear.
The best sources of necessary documents are probably reference databases. For example, “Consultant+”. Their advantages:
- Any document or form (even regional) will always be available;
- the database is regularly updated;
- does not require an Internet connection.
The disadvantage of such systems is that they are paid.. You can, of course, purchase free (unlocked) versions from craftsmen, which will also be updated (but only online).
In any case, it is up to you to decide how your personal base of regulatory documents will be formed. You can track publications on our website. We try to keep all materials up to date.
