Migunova Irina, leading leading specialist of the company "Katran PSK"- magazine "BUKH.1S", March 2011.

Procurement accounting in a construction company is one of the most important components of the entire construction process. The functioning of construction production and, accordingly, the company itself as a whole depends on the efficiency of supplies and the quality of materials. Therefore, during the automation of this industry, special attention is paid to the areas of procurement and inventory accounting, as one of the most important in the work of the accounting, supply and construction departments. This article by specialists from the Katran PSK company provides a detailed analysis of the problems arising in the accounting of a construction organization and ways to solve them using the example of a procedure implemented at a real enterprise.

To automate the accounting of a large construction company, the specially developed software product “1C: Construction Organization Management 8” is best suited. This program allows you to organize a single information space within an enterprise and maintain full records of all sectors of activity, including construction production, procurement and inventory accounting, accounting and tax accounting, personnel and payroll accounting, and budgeting.

In the process of automation in an enterprise, there is usually a reassessment of the work of all sectors, optimization of interaction between departments and the identification of long-standing problems that negatively affect the company's work. As a rule, at the stage of program implementation, the causes of problems and, accordingly, negative factors that interfere with the effective operation of the company/department are identified and eliminated.

In this article we will describe which problems of the construction company "SibLider" were solved by automation using "1C: Construction Organization Management 8" using an example.

Problem No. 1: “re-grading” of materials and units of measurement when written off for production

Problems in organizing accounting may arise in a situation when an accountant discovers that material that, judging by the documents, was used in production, is not included in the accounting records.

Example 1

The write-off of materials for production occurs in accounting as follows: the site manager (foreman) monthly submits to the accounting department personally completed forms for the write-off of materials (Form M-19). In form M-19, the foreman lists the material “Thermal Insulation” in the amount of 20 square meters. m.

An accountant, analyzing the balance sheet for the 10th account for the foreman’s site, does not see the “Thermal Insulation” material there, but there are “Technolight” materials there in the amount of 10 cubic meters. m. and "Technoplex" in the amount of 5 sq. m.

From his own experience, the accountant understands that these two materials can be written off instead of the “Thermal Insulation” material declared by the foreman, and begins to calculate how many cubic meters of “Technolight” and square meters of “Technoplex” need to be written off in order to obtain the amount of “Thermal Insulation” material required for write-off ".

There may be several reasons for this situation:

1. As a rule, there are many suppliers of materials. And how many suppliers there are, so many names of the same material. Therefore, when posting materials to a warehouse, the same material can be named differently depending on how it will be called in the receipt documents.

2. Site managers, when drawing up write-off forms, use names of materials taken from planning and design documentation, which sometimes contains outdated names that are not found in real life.

3. When receiving and writing off, different units of measurement are used, which also depend on the supplier and the standards laid down in the project documentation, which the foreman is guided by.

The solutions to this problem in accounting before automation were the introduction of new names of materials in the Nomenclature directory, a scrupulous comparison by the accountant of accounting balances in the program and write-off forms prepared by the foreman.

Based on the presence and method of solving this problem in accounting, we obtain the following factors that negatively affect the state of the organization’s accounting and the work of the accountant as a whole:

• ineffective use of accounting staff's time when writing off materials, transferring one material to another, calculating the difference between units of measurement, etc.;
• incorrect balances in the warehouse, which contains different names of the same material;
• an overgrown Nomenclature directory, which contains several names of the same material, which also makes it difficult to select the necessary materials when posting them to the warehouse.

The following methods for eliminating the causes of the problem are highlighted.

1. Methodological study of the reference book Nomenclature. The purpose of this study is to clarify the names of materials and expand the range of nomenclature in those cases where it is necessary. As a result, when materials arrive, time is saved on selecting the necessary material for the document; you do not have to choose one name, implying another.

2. Development of a unified procurement accounting scheme for all departments. This scheme, which unites all interested departments (construction sites, supply department, accounting) into a single work, eliminates the occurrence of “misgrading” of materials and units of measurement. Indeed, even at the stage of ordering building materials to suppliers, all departments, firstly, work with a common directory of materials, and secondly, use one block of documents, linked in a chain with one another.

Here is a description of the solution in the program.

In the Nomenclature directory, the range of nomenclature items was expanded, and for a number of materials additional characteristics were added (dimensions, diameters, composition of materials, pressure), which made it possible to clarify the essence of materials without adding new nomenclature items to the directory.

Based on the capabilities of the 1C: Construction Organization Management program and the characteristics of the enterprise, a unified procurement and document flow scheme was proposed, uniting all interested departments (see Fig. 1):

• the section manager (foreman) himself creates a request for materials in the program using the Internal Order document, using the Nomenclature directory common to all departments;
• the head of the supply department analyzes the foremen's requests using the Analysis of internal orders report; Based on internal requests, the program automatically generates orders for suppliers for the supply of materials;
• On accounting documents for the supply of materials provided by suppliers, supply department engineers enter the order number to the supplier and transfer the documents to the accounting department. The accountant, in turn, based on the specified order, enters the document Receipt of goods and services, changing, if necessary, only the quantity and cost of these materials.

Thus, starting from the ordering of materials and ending with their arrival at the site, the program ensures uniformity in the names of materials and units of measurement, which reduces the problem of “misgrading” to the desired minimum.

Problem No. 2: “red” balances in accounting after write-off of materials production

Another significant accounting problem is negative balances after writing off materials for production.

Example 2

In the form for writing off materials (Form M-19), the foreman declares to write off 20,000 pieces. bricks The accounting balances in the program include only 18,000 units. bricks The foreman was not mistaken in the quantity, it’s just that the documents to the accounting department for the remaining bricks have not yet arrived, and they will only arrive next month.

The reason for this problem is the slow registration in accounting of the receipt of materials at sites due to the lack of documents from suppliers. The problem is very common in almost all enterprises. Indeed, according to paragraph 1 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting,” we do not have the right to include materials in accounting without properly executed accompanying documents.

One of the options for solving the problem is for the accountant to record such facts in a separate place (for example, in a special “red” notebook) in order to “complete” these materials the next month after receipt of the documents. This problem of “red” balances gives rise to the following trends that negatively affect the company’s work:

• the impossibility of obtaining operational information on the state of warehouse stocks for the accounting, supply and construction departments;
• the impossibility of quickly obtaining reliable information on the purchase of materials for departments of the company, primarily for the supply department, which conducts a plan-fact analysis of purchases;
• friction between the supply department, responsible for the timely delivery of documents, and the accounting department, responsible for writing off materials.

An option to solve this problem is to divide the receipt and write-off of materials in the program into two types of accounting: management and accounting. The program "1C: Construction Organization Management 8" provides this opportunity: receipt of materials for different types of accounting is documented in different documents, information about warehouse balances is always up-to-date and available in management reports for the warehouse, receipt of accounting records is processed only upon receipt of the appropriate documents, and only after this, information about received materials is reflected in the balance sheet for the 10th account and other standard accounting reports. The write-off of materials is also documented in different documents: in order to write off the required amount of materials for management accounting, you do not need to wait for the receipt of accounting documents from the supplier.

This solution makes it possible to quickly control the receipt and write-off of materials, track the difference when writing off materials using a program rather than manually, and obtain information about real warehouse balances.

The following solution was implemented in the program. The site manager (foreman) registers the arrival of materials at his warehouse using the document Receipt Order for Goods. Information about receipts and current warehouse stocks is immediately reflected in the Statement of Goods reports of organizations (see Fig. 2). Thus, interested employees always have the opportunity to quickly obtain information about current warehouse stocks. This information is reflected only in management accounting; in accounting, data on received materials will appear only after registration of receipt documents in the accounting department.

The foreman also formalizes the write-off of materials for management accounting separately using the document Requirement-invoice.

After the document is generated and approved, it is transferred to the accounting department, and the accountant, based on it, enters his document Request-invoice, which is carried out only for accounting (see Fig. 3).

As a result of dividing the receipt and write-off of materials into management and accounting, we are able to keep operational records of inventory items, complying with the law and receiving all the necessary information about the state of warehouse stocks.

Problem #3: Delay in documents from suppliers

The reason for this problem is the lack of control over document flow, which arose due to the fact that the accountant has no idea when, in what quantity and from whom the materials arrived at the site. Accordingly, he does not know what documents he should require from the procurement department and suppliers.

Example 3

It happens that an accountant, when drawing up a reconciliation report for a particular supplier, does not find in his program any document for the receipt of materials, and for a significant amount. At the same time, the procurement department, responsible for collecting documents from suppliers, can claim that all documents have already been submitted, and there should be no claims against it.

Because of this situation in document flow, the accounting department and company management receive the following unpleasant results:

• problems when writing off materials for which documents have not yet been submitted;
• inadequate information about the company's accounts payable to suppliers;
• problems in drawing up reconciliation reports and management reports.

Using a standard report in the 1C:Construction Organization Management program, List of Goods Receivable, we can always obtain information about which materials, suppliers and primary invoices there was a delay in documents from suppliers (see Fig. 4):

In the Statement of Goods Receivable report, the column “Receipt” indicates the amount of materials received for management accounting, the column “Expense” indicates the receipt of materials for accounting, and the “Final Balance” corresponds to the balance of materials for which the accounting department has not yet received documents from suppliers. The report can be deciphered by suppliers and specific receipt documents.

Implementation results

Let us briefly summarize the results of automation of procurement and inventory accounting for the company and its departments.

For the accounting department we managed to achieve:

• getting rid of misgrading in materials and units of measurement upon receipt and write-off - now all departments, thanks to a unified procurement accounting scheme, work with the same names of materials and units of measurement;
• simplifying the entry of information on the receipt of materials for the accountant - now the document Receipt of goods and services is filled in automatically based on the specified order to the supplier;
• the ability to quickly obtain information about the state of warehouse stocks;
• automated control of “red” balances when writing off materials due to the division of receipt and write-off of materials into two types of accounting;
• an effective tool for document flow control - now the accountant knows exactly for which materials the accounting department has not yet received documents from suppliers.

The supply department now has:

• the ability to quickly obtain reliable information about the receipt of materials at sites;

Construction sites are provided with:

• control of receipt and write-off of materials at construction sites;
• the ability to quickly obtain information about the state of warehouse stocks.

So, automation of procurement and inventory accounting using the 1C: Construction Organization Management 8 program allowed a number of departments of a construction company to optimize the performance of their daily duties, facilitated the receipt of the necessary analytical information on the company’s activities, which was previously inaccessible or difficult to achieve, and opened up ways for the further development of the company in terms of minimizing costs, effectively managing construction production, managing accounts payable and developing relationships with suppliers.

If you have any questions or questions, you can ask them on our and you will definitely receive an answer to your question.

In accounting, postings to account 10 (Materials) play an important role. The cost of production and the final result of any type of activity - profit or loss - depend on how correctly and timely they were capitalized and written off. In this article we will look at the main aspects of accounting for materials and posting them.

The concept of materials and raw materials in accounting

These nomenclature groups include assets that can be used as semi-finished products, raw materials, components and other types of inventory assets for the production of products and services, or used for the own needs of an organization or enterprise.

Purposes of materials accounting

• Control of their safety
• Reflection in accounting of all business transactions involving the movement of inventory items (for cost planning and management and financial accounting)
• Formation of cost (materials, services, products).
• Control of standard stocks (to ensure a continuous cycle of work)
• Revealing
• Analysis of the effectiveness of the use of mineral reserves.

Subaccounts 10 accounts

PBUs establish a list of certain accounting accounts in the Chart of Accounts that should be used to account for materials in accordance with their classification and item groups.

Depending on the specifics of the activity (budgetary organization, manufacturing enterprise, trade, etc.) and accounting policies, accounts may be different.

The main account is account 10, to which the following sub-accounts can be opened:

The chart of accounts classifies materials according to product groups and the method of inclusion in a certain cost group (construction, production of own products, maintenance of auxiliary production and others, the table shows the most used ones).

Correspondence on account 10

The debit of 10 accounts in the postings corresponds with production and auxiliary accounts (on credit):

• 25 (general production)

In order to write off materials, they also choose their own method in the accounting policy. There are three of them:

• at average cost;
• at cost of inventories;
• FIFO.

Materials are released into production or for general business needs. Situations are also possible when surpluses are written off and defects, losses or shortages are written off.

Example of postings on account 10

The Alpha organization bought 270 sheets of iron from Omega. The cost of materials was 255,690 rubles. (VAT 18% - 39,004 rubles). Subsequently, 125 sheets were released into production at average cost, another 3 were damaged and written off as scrap (write-off at actual cost within the limits of natural loss norms).

Cost formula:

Average cost = ((Cost of remaining materials at the beginning of the month + Cost of materials received for the month) / (Number of materials at the beginning of the month + Number of materials received)) x number of units released into production

Average cost in our example = (216686/270) x 125 = 100318

Let's reflect this cost in our example:

Construction materials are one of the key factors in determining the cost of constructed buildings and structures. Errors in recording the receipt and write-off of construction materials in accounting affect the balance sheet and the tax base. With an incorrect approach to the assessment of materials at different stages of construction and inadequate control of their consumption, the risks of underpayments or overpayments on taxes increase.

How to keep records of building materials

The specificity of working with building materials is that their volume and price must be known in advance. Their cost estimate is included in the overall cost estimate at the design stage. The accounting data should include the actual price of building materials. It includes the costs incurred in the purchase and sale transaction and the amounts transferred to counterparties for the delivery of purchased values. The cost may include mandatory customs duties and funds spent on consulting services for the selection of materials. In tax accounting, the valuation of incoming materials is derived based on the total amount of expenses incurred for the purchase of specific resources.

NOTE! The choice of methodology for writing off building materials should be made at the stage of drawing up accounting policies.

One of the write-off methods is documented at the level of an individual enterprise:

• with reference to the cost of each unit of raw materials (relevant when using valuable resources or assets that cannot be replaced by other raw materials);
• by average cost - the total cost for a group of materials subject to write-off is displayed and divided by the number of resource units taken into account in the sample;
• FIFO method (materials are written off for construction projects in compliance with the strict chronological sequence of receipt at warehouses; the earlier the raw materials were received, the sooner they will be transferred to construction).

Losses of building materials within the established standards can be shown in accounting as losses due to natural loss. The reason may be shrinkage, loss in volume due to changes in temperature during storage, leakage when pouring into another container, or accidental damage. Losses corresponding to standard indicators can be written off as expenses of the organization. If losses exceeding the limit occur, then it is necessary to identify the reasons for what happened and identify the perpetrators. Deficiencies in such a situation must be attributed to the culprit and repaid by him.

When organizing the accounting of construction materials for each resource, it is necessary to indicate its exact name and key characteristics. For example, for cement you need to register its brand, for crushed stone - its fraction, for paint - its type and color. For liquid materials, it is necessary to use a special mechanism for release into construction. If opened containers of paint, varnish or other raw materials have not yet been emptied, it is not recommended to open new cans.

BY THE WAY, The consumption rates included in the estimate documentation cannot be adjusted. Excess of planned expenses is compensated by the developer company.

Document flow system for building materials

In the tax accounting system, companies must comply with the requirement for economic and documentary justification of all expenses incurred for construction materials. All materials available to the organization must be assigned to financially responsible persons. Each case of movement of assets between objects within the same enterprise or between counterparties is recorded in the primary documentation.

If construction materials are transferred from one storage location to another warehouse, but the owner of the resources does not change, then the transaction will be recorded using an internal movement invoice. Invoices are used when sending materials to construction sites. If the approved standards for the consumption of materials are exceeded, then a demand act and supporting documentation justifying the increased need for resources are drawn up for the excess volume.

To carry out the purchase of materials, the company must complete the following set of documentation:

• purchase and sale agreement;
• invoice issued by the supplier;
• certificates, references, technical documents confirming the quality class of the acquired assets.

If, in the process of receiving building materials from the supplier, the receiving person identifies discrepancies between the actual availability and the primary data or the declared quality level does not correspond to the real one, then a materials acceptance certificate must be drawn up. Such a document may become the basis for starting claim activities.

Every month, storekeepers prepare reporting forms for the remaining construction materials stored in their warehouses. If an enterprise has several warehouse facilities, all reports are collected by the chief warehouseman, and a summary report is generated on their basis. The final document should contain an object-by-object breakdown of the balances and movements of assets.

FOR REFERENCE! In accounting, the write-off of building materials is carried out on the basis of the monthly material reports of the superintendents.

It is impractical to store some types of building materials in warehouses remote from construction sites. For such resources, open storage areas are used on the construction site. This category of materials includes sand and crushed stone. Their peculiarity is that during consumption it is impossible to accurately identify the amount of raw materials consumed and primary documentation is not drawn up for each collection of materials. For this reason, inventory checks of the remains of such building materials are carried out on the last days of each month. Inventory results help to establish and record in accounting the exact volumes of raw material consumption.

The basis for write-off may be the following forms of documents:

• raw material consumption standards approved by local regulations;
• estimates for construction projects;
• form magazines;
• reports on actual costs for construction materials.

IMPORTANT! A report on the actual consumption of materials is prepared separately for each construction project.

The structure of the monthly raw material consumption report template should include two sections:

1. A block displaying the regulatory need for building materials.
2. Section for comparing standard consumption values ​​with actual ones.

Invoice, standard correspondence

To account for building materials in accounting and tax accounting, active account 10 is used (subaccount 10.8). In the debit of the account, materials intended for construction, repair and finishing work, for the manufacture of construction spare parts and elements are capitalized. Credit turnover is used to write off construction materials. Maintaining accounting analytics should be organized in the context of the names of material assets, places of their storage and batches.

Standard accounting entries for accounting for construction materials:

1. D10.8 – K60– the debt incurred to the supplier for building materials is shown, the amount of correspondence is indicated excluding VAT.
2. D08.3 – K10.8– construction materials were issued from the warehouse to the construction site.

Construction materials can be purchased by the contractor or customer of the work with subsequent transfer to the contractor. In the second case, after moving the materials from the territory of their owner to the construction site, the contractor begins to use them. But resources are not written off from the customer’s balance. In accounting in such a situation, internal entries are made to subaccounts 10 of the account to reflect the transfer of building materials for processing. The posting is made between D10.7 and K10.8. After the building being constructed is put into operation, the cost of construction materials transferred to the contractor will be included in the cost of the finished facility using correspondence D08 – K10.7.

If the contractor did not use all the building materials received from the customer, then he returns the saved resources to their owner. In the customer's accounting this is shown by posting D10.8 – K10.7.

A construction company, when independently purchasing materials, can keep records of them at actual or purchase prices. In the first case, all transactions will be reflected using 10 accounts, in the second - through 15 and 16 accounts. Resources received from the customer are accounted for in the form of customer-supplied raw materials and are debited to the off-balance sheet account 003.

The construction of a document flow system at an enterprise depends on many factors. If we are talking about the document flow for writing off materials for construction and installation works (CEM), then it primarily depends on the relationship with suppliers of materials (their compliance with contractual discipline), the availability of standards for the consumption of materials for all types of construction and installation work performed, and the optimal organization of labor at work areas. Depending on the above factors, several options for constructing document flow are possible. Let's look at them.

The main objectives of constructing an optimal document flow scheme for writing off materials for construction and installation work are:

• providing reliable data on the purchase and release of materials;
• control over the safety of materials in warehouses and work areas;
• control over compliance with the standards established by the organization for the consumption of materials for construction and installation work;
• Conducting an analysis of the efficiency of materials use.

For your information

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From 01/01/2013, the forms of primary accounting documents (including those for the receipt and release of materials) can be developed independently by each organization (Part 4, Article 9 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting”, hereinafter referred to as Law No. 402-FZ). Unified forms of primary accounting documents are not subject to mandatory use from this date.

Now let’s turn to specific options for constructing a document flow for writing off materials for construction and installation works.

Option 1. The need for materials is known with an accuracy of several days

The organization carries out construction and installation work at several sites. Detailed design and estimate documentation has been developed for each facility. There is a known need for materials to carry out work on each object with an accuracy of several days. According to agreements concluded with suppliers, materials are supplied directly to construction sites (work sites) in the amount of one, two, three days' needs. There are practically no violations of delivery deadlines for materials.

The receipt of materials from suppliers directly to the site must be documented by a primary document, with which the financially responsible person of the buyer - site manager, foreman, foreman, foreman, etc. - confirms the quantity and quality of materials accepted by him. Such a document can be one of the following:

• receipt order in form No. M-4 (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wear-out items, work in capital construction”, hereinafter referred to as Resolution No. 71a);
• the supplier's invoice signed by this financially responsible person in Form No. M-15 (approved by Resolution No. 71a);
• goods invoice in form No. TORG-12 (approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “Album of unified forms of primary accounting documentation for recording trade operations”), etc.

Also, since 2013, the buyer (construction organization) or supplier has the right to develop their own document form containing all seven mandatory details of the primary document (Part 2 of Article 9 of Law No. 402-FZ).

The contractor's accounting department must reflect the following entries:

In accordance with the supply agreement, materials were received in quantities required for construction and installation work within the next few days. Therefore, they can all be written off as expenses:

At the end of the reporting period (usually a month, although no one can prohibit an organization from carrying out this procedure every ten days or weekly), it will be necessary to conduct an inventory of work in progress and materials on the site. Its result can be formalized in the form of an inventory list of inventory items in form No. INV-3 (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results”) or a document , developed independently and allowing to determine the actual balance of materials not yet spent on the production of construction and installation work.

As for unspent materials, the accountant needs to record the following entry:

Keep in mind that in the coming days after the inventory, unused materials must still be invested in production, so the next day after the inventory they are again written off as expenses:

This scheme for accounting for materials for production makes it possible to simplify accounting (by the way, it is quite widespread in many countries and is reflected in IFRS - clause 31 of the International Financial Reporting Standard (IAS) 11 “Construction Contracts", put into effect in the Russian Federation by order of the Ministry of Finance RF dated November 25, 2011 No. 160n). However, in this case, the main burden of paperwork is shifted onto the shoulders of the engineering and technical workers of the construction organization - the production and technical department, the site administration. This violates the old Soviet tradition, according to which all paperwork should be prepared by the accounting department. In addition, suppliers’ compliance with delivery schedules established by contracts with an accuracy of plus or minus one or two days is akin to science fiction for us.

Option 2. The need for materials is known with an accuracy of several weeks.

The organization carries out construction and installation work at several sites. Detailed design and estimate documentation has been developed for each facility. There is a known need for materials to carry out work on each object with an accuracy of several weeks. According to agreements concluded with suppliers, materials are delivered to the organization’s central warehouse. The site is supplied with materials in the amount required to complete the work for three to four weeks.

Receipt of materials to the organization's warehouse (based on documents compiled according to forms No. M-4, M-15, TORG-12, or other receipt document) is subject to reflection by the records specified in the previously considered option 1:

Debit 10 Credit 60;

Debit 19 Credit 60;

The transfer of materials from the warehouse to the site in the quantity necessary to complete 75-80% of the planned volume of construction work is formalized by signing an invoice in Form No. M-11 (approved by Resolution No. 71a) or an independently developed primary document.

The materials transferred to the site will necessarily be fully spent on construction and installation works in the same reporting period. Therefore, the transfer of materials to the site in the situation under consideration can be recognized as their release into production and reflected in the entry Debit 20 Credit 10.

Approximately a few days before the end of the month, the foreman (foreman, foreman) requests from the warehouse the materials he needs to continue working. If the requested materials are within the norm (say, 100 units of material were required for a month, 80 units were issued and 80% of construction and installation works were completed, another 20 units are needed), then the work is performed and the materials are consumed according to the established schedule. If the job manager requests an additional 25 or more units of material, the production department begins to wonder why the material consumption was higher than normal.

At the end of the reporting period (usually a month), an inventory of unfinished construction and materials transferred to the site is carried out. The remaining materials are restored in accounting by the entry Debit 10 Credit 20.

If in the next reporting period the materials available on the site are necessary for the work, then on the first day of the new reporting period they are written off as expenses by recording Debit 20 Credit 10.

Option 3. The need for materials is not precisely determined

The organization carries out construction and installation work at several sites. There are design and estimate documentation for each facility, but the upcoming scope of work and the need for materials for construction and installation works have not been determined with a sufficient degree of accuracy. Materials from suppliers arrive both at the organization’s central warehouse and directly at work sites. Suppliers cannot provide a clear schedule for the supply of materials.

The receipt of materials both to the central warehouse and directly to construction sites is accompanied by receipt documents drawn up by financially responsible persons (documents drawn up according to forms No. M-4, M-15, TORG-12, etc.), and is reflected by the following entries:

Debit 10 Credit 60;

Debit 19 Credit 60 (if there is a supplier invoice);

Debit 68 (sub-account “VAT calculations”) Credit 19.

The transfer of materials from a warehouse to a site (or vice versa), as well as the transfer from one site to another (according to invoices in form No. M-11 or other similar documents), is documented as internal movement.

In the accounting registers, the internal movement of materials must be reflected by the entry Debit 10 Credit 10 - according to the corresponding subaccounts.

At the end of the reporting period, work producers (foremen, foremen) submit two documents to the organization - a report on the remaining materials (often also called a material report or a report in form No. M-19, although we were not able to find a regulatory legal act approving such a form ) and a report on the consumption of basic materials in construction.

The material report provides the accounting department with information about the movement of materials of a given financially responsible person (balances at the beginning of the month, their receipts and disposals, including for construction and installation works, balances at the end of the month). The accounting service, having received this document (in quantitative terms), evaluates all positions, receiving information about the movement of materials within the organization and the costs of construction and installation works in monetary terms.

Confirmation of the write-off of materials for construction and installation work should be a report on the consumption of materials. Based on this report, the management of the organization must confirm that the materials written off by the financially responsible person for construction and installation work have been consumed in accordance with established standards and in accordance with the volume of construction and installation work actually performed.

Back on 11/24/1982 TsSU USSR (Central Statistical Office of the Union of Soviet Socialist Republics) ref. No. 613 approved the Instructions on the procedure for drawing up a monthly report from the head of the construction site (work manager) on the consumption of basic materials in construction in comparison with the consumption determined by production standards, in form No. M-29 (hereinafter referred to as the Instructions).

This document is not a primary accounting document, so the organization has the right to choose:

• use the approved report form;
• develop the form yourself, using an official document as a basis;
• develop your own unique report form on the consumption of materials for production.

The report in form No. M-29 serves as the basis for writing off materials for the cost of construction and installation work and comparing the actual consumption of materials for work performed with the consumption determined according to production standards.

The report consists of two sections:

• Section I “Standard requirements for materials and volumes of work performed”;
• section II “Comparison of the actual consumption of basic materials with the consumption determined according to production standards.”

Section I provides data on the volume of construction and installation work and the regulatory requirements for basic building materials. Section II compares the actual consumption of basic materials with the consumption determined according to production standards.

The list of basic materials (structures and products), for which consumption is shown according to the standards, is developed by the construction organization and approved by its manager.

The data in Section I on the standard requirement for materials is filled out by the production and technical department (PTO) of the construction organization before the start of construction of the facility, the data in Section I on the volume of work performed and Section II on the consumption of materials is filled out by the financially responsible person (foreman, foreman).

If there was an overconsumption of materials in the reporting month, then along with the report to the technical department an explanatory note on the reasons for the overconsumption must be submitted in the prescribed form. The report itself is submitted monthly to the PTO and accounting department within the time limits established by the organization’s management.

In this case, the PTO should have a duplicate report in Form No. M-29 for each facility, where data from the superintendents’ reports on the actual consumption of basic materials and the consumption determined according to production standards should be transferred monthly.

After checking the report for the corresponding month, it is approved by the head of the organization and no later than 3-4 days later it is returned to the foreman for further filling out.

The report in form No. M-29 is drawn up on the basis of:

• data on the completed volumes of construction and installation work in physical terms, taken from the primary accounting forms for capital construction (the log book of work performed in form No. KS-6a, the act of acceptance of work performed in form No. KS-2 (both approved by the resolution of the State Statistics Committee of the Russian Federation dated 11.11.1999 No. 100), etc.);
• approved production standards for the consumption of materials per unit of measurement of the volume of a structural element or type of work;
• primary documents for accounting of materials (limit cards, delivery notes, requirements, etc.).

Filling out the report

Let's consider the procedure for drawing up a document according to form No. M-29, approved by the Instructions.

In Section I of the report “Standard requirements for materials and volumes of work performed,” columns 2, 4, 5, 6, 8 are filled in by the construction organization’s technical department before the start of construction of the facility, and column 9 - only for transitional objects at the beginning of the year.

Column 2 “Name of types of work, structural elements and materials” is filled out as follows. First, the type of construction and installation work is recorded (excavation work, stone work, flooring, etc.), then the name of the structural element with a list of materials required for its implementation.

Column 4 “Unit of measurement” indicates the units of measurement of the structural element and the materials required for its implementation.

Column 5 “Justification of production standards for the consumption of materials” records the numbers of tables, paragraphs and the abbreviated name of the collections of production standards that this construction organization uses in its work.

In column 6 “Rates of material consumption per unit of measurement of work (structural element)”, based on the relevant collections of production standards, the rates of material consumption per unit of measurement of construction and installation work are indicated.

Column 8 “Scope of work and standard requirements for materials for the entire facility” is filled out as follows. For each type of work (structural element), the physical volume of construction and installation work is shown, provided for by working drawings for the entire facility under construction, and for each type of materials - its standard requirement (limit) for the corresponding type of work (structural element), which is calculated by multiplying the norm material consumption (column 6) for the corresponding volume of construction and installation work (structural element) given in column 8.

If the construction of an object has been carried out for more than one year, then in column 9 “Including the volume of work actually completed at the beginning of the reporting year” for each unfinished type of work (structural element) from the total volume of work for the entire object under construction (column 8) the volume of construction is allocated installation work actually completed in previous years.

Columns 10 to 21 are filled in by the work contractor directly during construction of the facility. They reflect the volume of work performed for each type (structural element) for the corresponding reporting month and the standard consumption of each type of materials, calculated as the product of the standard consumption of materials (column 6) by the volume of work performed for the month.

As noted above, data on the volume of work actually performed is determined on the basis of a log of work performed, compiled according to form No. KS-6a.

After the end of the reporting month, for each type of material, the total standard consumption for all work according to production standards is determined and recorded on the corresponding total lines of Section I, which is then transferred to columns 5, 9, etc. section II.

If an overestimation of the volume of work performed is detected in Form No. M-29, the volume of work performed for the period in which the overestimation was detected must be corrected and, accordingly, the consumption of materials for the volume of work performed must be clarified. Materials previously written off for work must be reported to the financially responsible persons.

Section II of the report “Comparison of the actual consumption of basic materials with the consumption determined according to production standards” indicates the amount of materials consumed for each reporting month according to production standards, and the actual savings or overconsumption of materials and the amount of materials allowed to be written off to the cost of construction and installation work .

If the construction of the facility has been ongoing for more than one year, then in Section II the data from the “Total since the beginning of construction” columns of Section II of the report for the previous year is transferred to the “Total at the beginning of the year” columns.

If the object is being built for the first year, then dashes are added in the report in the “Total at the beginning of the year” columns.

The consumption of materials for the reporting month, calculated according to production standards (for filling out columns 5, 9, 13, etc.), is taken from the final data of Section I of the report on the relevant materials.

The actual consumption of each type of materials for the month is shown in section II of the report in form No. M-29 for the entire facility based on primary expenditure documents.

The amount of materials consumed, indicated in the report on Form No. M-29, must correspond to the amount of materials given in the material report.

Savings or overconsumption of materials for each month are determined as the difference between actual consumption and consumption calculated according to production standards, and is recorded in columns 7, 11, etc. In this case, savings are shown with a minus sign (-), and overruns with a plus sign (+).

For each case of excessive consumption of materials, the foreman provides a written explanation in the prescribed form (Appendix No. 3 to the Instructions), which is attached to the report.

The report in form No. M-29 is confirmed by the signature of the site manager (foreman), after which it is submitted to the technical department and accounting department of the construction organization for verification.

The technical department checks in the report the correctness of the foreman’s determination of the consumption of basic materials according to the standards for the volume of work performed and the foreman’s explanation of the reasons for the overconsumption of materials, if the overconsumption occurred in the reporting period, and the accounting department checks the correctness of the data on the actual consumption of materials. The results of the inspection are certified by the signatures of the persons performing the inspection.

After checking the report and the foreman’s explanatory note about the reasons for the cost overrun, the construction organization’s manager approves the report and indicates (in columns 8, 12, etc.) the amount of materials to be written off as construction and installation costs.

In cases where the amount of basic materials actually spent on construction and installation works is less than the amount calculated according to the standards, the amount of actually consumed materials is approved for writing off as the cost of construction and installation work.

If the amount of basic materials actually spent on the production of construction and installation work is greater than the amount calculated according to the standards, and the overconsumption of materials is technically justified or caused by production necessity (for example, overconsumption of metal when forced to replace reinforcement with large diameters due to the lack of reinforcement of the required dimensions), then the cost of construction and installation work, the amount of materials allowed for write-off by the head of the construction organization is written off.

Technically unjustified excess consumption of materials (for example, due to violations of labor or production discipline) is not written off as the cost of construction and installation works.

If the amount of basic materials actually spent on construction and installation work exceeds the amount allowed for write-off, then the head of the construction organization, on the foreman’s explanatory note about the reasons for the overexpenditure, indicates to which accounting accounts the cost of these materials should be attributed: to account 76 (sub-account “Calculations for claims”). or to account 94 “Shortages and losses from damage to material assets”, if no decision has been made to recover from the perpetrators.

Based on the manager’s decision, indicated on the foreman’s explanatory note, the accounting department makes appropriate corrections to the data on the actual consumption of materials in the material report.

Document flow procedure

The optimal workflow scheme in the situation under consideration, in our opinion, may be as follows:

1. At the beginning of the month, the work contractor (financially responsible person) receives a material report with the remaining balances (in quantitative and cost terms) of materials at the beginning of the month.
2. During the month (this is theoretically, but practically at the end), the work producer reflects the movement of materials in his material report in quantitative terms and displays the balance of materials at the end of the month (also in quantitative terms).
3. Within the period established by the head of the organization, the financially responsible person submits a report to the VET in form No. M-29.
4. The report in form No. M-29 approved by the head of the technical department and the material report are submitted to the chief engineer (or a person authorized by him).
5. The material report approved by the chief engineer, together with incoming and outgoing documents, as well as a report in form No. M-29, is submitted to the accounting department.
6. Accounting evaluates the material report - determines the value of the receipt of materials, their use and the balance at the end of the month.
7. A material report with the remaining materials at the beginning of the new month is transferred to the work contractor.
8. Data from processed material reports is transferred to the summary statement of the movement of material assets.

Option 4. There is no detailed design and estimate documentation

The organization carries out construction and installation work at several sites. There are no detailed design and estimate documentation available. There are also no standards for the consumption of materials for construction and installation work developed by the organization.

The supply of construction materials to work sites is based on requests from work producers.

Here, by the way, I would like to note that if the management is not concerned with monitoring the rational consumption of materials for construction and installation work, then, in our opinion, such an organization does not have any prospects.

Not a single construction of a real estate project is complete without the use of a large amount of building material.

The total cost of the work directly depends on the amount of special material used and, accordingly, on its cost.

Therefore, competent accounting of inventory items (TMV) is extremely important during the construction of even small-scale projects.

The write-off of materials in construction plays an important role.

In words this seems quite simple, but in reality many companies face difficulties that may arise through no fault of the company.

Let's consider the procedure for writing off materials in construction.

To calculate the volume of special materials required for the construction of any facility, norms and rules approved by the production and technical department (PTO) are used.

The director of the company approves the list of employees involved in writing off inventory items. As a rule, an engineer and an accounting employee are appointed to be responsible for preparing the relevant documentation - heads of production sites who are responsible for approving the indicators indicated in the reports.

Moreover, the responsibility for signing the processed documents of the chief engineer and the head of the technical department should also be specified in the same order.

The accounting department is assigned the following functions:

• preventing the write-off of building materials in quantities exceeding the standards;
• preventing the groundless write-off of construction material due to loss;
• eliminating fraud based on the write-off of special material of a higher level than was actually used.

Any construction company striving for correct and accurate accounting of building materials must build a clear document flow system.

Methods for assessing materials when they are written off

To correctly write off building materials, it is necessary to correctly analyze their cost. According to legislative acts on accounting, special materials are taken into account based on their actual price.

The actual cost is the amount of costs, including:

• initial cost;
• transport expenses;
• cost of consultations;
• customs state duty;
• cost of intermediary services.

In case of write-off of special materials sent for construction or any other disposal, the determination of the actual cost must be carried out individually for each type of building material during the reporting period using one of the proposed methods:

• Determination of the cost of each unit of supplied building materials. The most suitable option for accounting for particularly valuable inventory items.
• Determination of the average cost value. It is a mathematical division of the total cost of the entire complex of materials by the number of accounting units.
• Using the First In, First Out principle - first in, first out. – special materials received last are removed from the balance sheet first.
• Using the Last In, First Out method is the opposite principle - building materials put on the balance sheet at the very beginning are written off.

Documentary support for writing off materials

The preparation of documents for the write-off of special materials in construction is directly dependent on several factors, but primarily it is influenced by the relationship with material suppliers and how they comply with disciplinary requirements.

The main goals of building document flow in a construction company are:

• relevance of data on the movement of construction materials;
• control of the safety of special materials;
• monitoring compliance with standards for the consumption of building materials;
• efficient use of special materials.

The write-off of building materials for production needs can be made on the basis of a package of documents consisting of:

• standards for the consumption of material for a certain production, approved by the head of the organization;
• journal of work performed;
• report on the actual consumption of building materials, comparison with approved planned indicators.

To maintain regular reporting, a company can develop and approve its own standards for the write-off of materials in construction, the main condition is that they meet the requirements of the State Register, but experts recommend using the standardized form M-29 and the Instructions used by the heads of production sites to control the consumption of building materials in comparison with established standards.

But it is necessary to understand that the form must be finalized for each construction enterprise individually.

The document must contain the following two chapters:

1. planned need for building materials and the volume of work performed;
2. reconciliation of actual supply of building materials with planned consumption limited by production standards.

The first part is drawn up by responsible employees of the technical department, and the second - by site managers or foremen.

The write-off of building materials occurs in several stages:

• At the beginning of each month, the work manager receives a regular material report with the actual balances of inventory items in his personal warehouse.
• The person bearing financial responsibility, at the end of the reporting month or in parallel with the work, draws up document M-29 on the delivery and balance of construction materials; submits reports to the PTO for verification within the period established by the order of the head of the company.
• The technical department specialist checks, and the chief approves the M-29 report and the material report, the documentation is transferred to the chief engineer for confirmation.
• The chief engineer, after confirming the package of documents, transfers it to the accounting department.
• The accountant determines the cost of arrived and consumed special materials and calculates the cost of the actual balance based on the documentation provided.
• The accountant enters information into the summary table of the movement of material throughout the enterprise and performs a write-off.

Accounting for inventory items begins from the moment of drawing up design and estimate documents containing established standards for their expenditure.

Consequences of overexpenditure

During the analysis of reporting in the M-29 format, inconsistencies in indicators may be identified.

In this case, the head of the construction site will need to write an explanatory note corresponding to the M-29 form, in which he must indicate the reason for the overuse of special materials.

Together with the explanatory note, it must be attached, drawn up and approved by the commission.

If the overexpenditure of building materials resulted from theft or damage, then in order to write off inventory items within the framework of the law, the management of the enterprise is obliged to contact the relevant authorities to obtain documentary evidence of what happened.

If the reason for the waste of special material is recognized as valid, and the overspending is confirmed by calculations, then the head of the enterprise has the right to order the write-off of the excessively spent special material.