Servicemen and farms. Consider the loss from the activities of serving industries. Determine the financial result of the division

The socio-domestic needs of workers of agricultural organizations are designed to satisfy serving production and farms, which include:

2. Dining rooms.

4. Laundry.

5. Sewing workshops.

6. Children's preschool institutions.

7. Holiday homes, sanatoriums and other cultural and domestic institutions.

The specificity of these industries is that they serve the household needs of agricultural organizations. The nature of their activities is not uniform: one produces products - such as bakeries, dining rooms, the other - provides services: Baths, laundries, others - perform socio-domestic service functions: housing and communal services, holiday homes. Accordingly, the procedure for closing the cost of maintenance of service industries and farms is different: in the bath and laundry costs are covered due to revenue from manufactured and implemented products. In children's institutions, housing and communal services, holiday homes - at the expense of revenues for the services provided (parents, apartment fees), revenue for the resting at home of the rest. In bakeries, cutlery costs are covered due to revenue from manufactured and implemented products.

Cost accounting facilities are types of service industries.

The activities of serving industries and household goods are carried out in accordance with the estimates for their content, which are compiled annually in the development of a business plan for the economic and social development of agricultural organizations.

Analytical accounting Costs and output of products, work performed and rendered services are carried out in the production report on other industries and farms of form 18 Z. Analytical accounts are opened in each type of production. Accounting is maintained by the following articles provided by the estimates for their content:

1. Costs for labor.

2. Executions for social needs.

4. Work and services.

6. Costs money.

7. Other expenses.

The records in the production report are made on the basis of primary documents, accumulative statements, decoding leaves and other documents.

For accounting costs for the maintenance and operation of serving industries and farms, the account calculation of 29 "servicing production and farms" is used, the debit of which costs are taken into account, and on the loan - reflects the output of production, income and receipts, as well as the cost of the cost of the established sources.

Synthetic accounting serving industries and farms are conducted in the journal Order 10 APK, which is conducted on credit accounts 02, 05, 10, 15, 16, 20, 21, 23, 24, 69, 70, 29, 29, 69, 70, 94 97.

Magazine Order 10 APK is filled on the basis of the production report of the divisions, including on servicing production and farms on the basis of the production report of the form 18 Z. Orders of 10 APK on the account of 29 "servicing and farms" after counting in it for the month and first The year is transferred to the main book, which is also a register of synthetic accounting in account of 29 "servicing production and economy".

Sch. 29 "Services and farms" are applied by organizations to calculate the costs of separate industries and farms that are assets of the enterprise, but the services of which are not related to the main activity of the firm.

Account 29 in accounting is a collection of information on the services spent by those serving cash services for the manufacture of products, work, the provision of services to ensure the needs of the organization. To these farms registered on the balance sheet of the enterprise can be attributed to:

1. Housing and communal services
2. Workshops of household support (repair of shoes, tailoring, etc.);
3. Children's preschool institutions;
4. Canteens, cafes, etc.;
5. Boarding houses, holiday homes that are listed in the enterprise assets;
6. Cultural centers (DC).

SC. 29 are displayed as direct costs associated directly with the implementation of the main activities of the units and the share of indirect costs, distributed between production at the end of the period from cost accounts according to the methodology chosen by the enterprise independently and approved accounting policies firms.

Servicemen can perform the following types of work:

1. Ensuring the main and auxiliary production process;
2. Ensuring the non-productive needs of the enterprise (kindergartens and nursery, sanatorium-resort treatment, etc.). Can be carried out free or on a fee;
3. Production of products or provision of services to third-party counterparties (sales of products, execution different species services).

Account 29 in accounting is active. Debit - Displays emerging direct costs in correspondence with relevant accounting accounts (based on employee payments, depreciated equipment). The loan is carried out by the costs of the costs arising from the services of the organization's production process and being the actual cost of work performed.

Products manufactured in industrial activities come to the appropriate accounts (for example, 43). The cost of carrying out activities aimed at ensuring the needs of basic production is displayed at the objects of expenses on the intended purpose.

Attention! The final balance in SC.29 indicates the presence of work in progress.

Monitoring costs

Cash expenditure arising from activities serving servicesis distributed to each separed divisionThe view of manufactured products or services provided (nomenclature groups), as well as separate costs.

Normative base

Use sch. 29 To display costs aimed at ensuring the functioning of servicing farms listed on the balance sheet of the enterprise, is carried out in accordance with the current account plan, approved by the order of the Ministry of Finance of 31.10.2000 No. 94, PBU 10/99 "organization expenses" and other legislatively approved documents.

Main economic operations

1. Depreciation deductions

   DT 02 Cr 29 - on equipment used by separate services

   DT 05 cr 29 - on NMA

2. Write-off used TMC.
3. Accounting in the cost of production of detected defective products

   Account 29 "servicing production and households" is intended to summarize information on the costs associated with the production of products, the performance of work and the provision of services by serving production and farms of the organization.

   
   

   In this account, the costs of the organization of serving industries and farms consisting on the balance sheet can be reflected, the activities of which are not related to the production of products, work and the provision of services that were the purpose of creating this organization: housing and communal services (operation of residential buildings, hostels, laundries, baths etc.); sewing and other household service workshops; canteens and buffets; children's pre-school institutions (gardens, nursery); Holiday homes, sanatoriums and other institutions of health and cultural and educational purposes.

   
   

   The debit of account 29 "servicing production and farms" reflects direct expenses related directly to the production of products, performance of work and the provision of services, as well as the costs of auxiliary production. Direct costs are debited on account 29 "servicing production and economy" from credit account account accounts production reserves, settlements with workers on wages and others. Expenses of auxiliary industries are debited on account 29 "serving production and economy" from a loan accounts 23. "Auxiliary production."

   
   

   According to the account of the account 29 "servicing production and farms" reflects the amounts of the actual cost of completed production, work performed and services rendered. These amounts are written off from the account 29 "servicing production and farms" in the debit of accounts:

   
   

   accounting material values and finished products issued by servicing production and farms;

   
   

   accounting for the cost of divisions - consumers of works and services performed by servicing production and farms;

   
   

   "Sales" (when selling third-party organizations and persons of work and services performed by serving industries and farms), etc.

   
   

   The balance of 29 "serving production and farms" at the end of the month shows the cost of incomplete production.

   
   

   Analytical accounting on account 29 "servicing production and farms" is conducted for each servicing and household and in individual items of the cost of these industries and farms.

   Account 29 "servicing production and farms"
   corresponding to accounts

   by Debet

   on credit

   02 Depreciation of fixed assets 04 Intangible assets 05 Amortization of intangible assets 10 Materials 16 Deviation in the value of material values 19 value added tax on acquired values 23 Auxiliary Production 26 General expenses 28 Marriage in production 60 Calculations with suppliers and contractors 68 Calculations for taxes and fees 69 Social Insurance and Security Calculations 70 Calculations with wage personnel 71 Calculations with accountable 76 Settlements with different 79 internal economic 80 Authorized capital 91 Other income and expenses 94 shortages and losses from 96 reserves of forthcoming 97 expenses of future periods

   10 Materials 11 animals on growing and fattening 25 Learning Costs 26 General expenses 29 servicing and farms 40 production (works, services) 43 Finished products 44 sales costs 45 Goods shipped 73 Calculations with staff for other operations 76 Settlements with different debtors and creditors 79 Outdoor settlements 80 Authorized capital 90 Sales 91 Other income and expenses 94 shortage and loss of valuables 96 reserves of upcoming expenses 97 expenses of future periods 99 Profit and losses by persons by debtors and creditors Calculations of flow values

   
   

   Application of account plan: account 29

   • Accounting costs in HOA

     Activities are reflected in the debit of account 29 "servicing production and farms." On account 26 "Common Training ... Accounts 29" Services and Households ". According to the instructions for applying an account of accounts on a credit account 29" Services and households ... "reflects amounts of actual cost of completed production, work performed and ...

   • Practice of the Constitutional Court of the Russian Federation for tax issues for 2018

     1632-O (Sergeev A.L.), May 29, 2018 No. 1124 ... Allows the buyer when receiving an invoice from the seller of goods ... (works, services), to serving production and farms and limit the right to Taxpayer ... associated with the use of facilities of serving industries and farms. In addition, the specified order ... On the status of servicemen. " Determination of May 29, 2018 No. 1126 ... residential premises. Determination of May 29, 2018 No. 1123-O ... Tax Profit Determination of May 29, 2018 No. 1152 ...

   • Practice of the Supreme Court of the Russian Federation for tax disputes for March 2018

     Funds with a client using a correspondent account; Taxpayer's actions when transferring tax ....2016). Tax control Definition of 29.03.2018 No. 303-kg17-19327 ... serving industries and farms. In addition, the courts noted the lack of conducting separate accounting of the activities of facilities of serving industries and farms ... on the property of organizations. Determination of March 29, 2018 No. 310-kg18-1913 ... whole. Frewell issues Determination of March 29, 2018 No. 307-kg18 ...

   • Profit Tax in 2018: Clarifications of the Ministry of Finance of Russia

     06/3/88873 The provisions of subparagraph 29 of paragraph 1 of Article 264 ... for the profit of organizations (subparagraph 29 of paragraph 1 of Article 264 of the NK ... The repo of the taxpayer, committed at its expense by commissions, attorneys, agents confidential ... Profit is not taken into account. Letter from October 29, 2018 No. 03 ... in the general order. Letter of October 29, 2018 No. 03 ... Point in which the facility of serving industries and farms is located. As for the indicator "... labor contracts or not (paragraph 29 of Article 270 of the Tax Code of the Russian Federation). ...

   • We form accounting policies for 2019 (2 part)

     Economically justified, linked with the specifics of production and technological processes (Resolutions of the AS ... Procedure for accounting for profit and loss: on operations of serving industries and farms, for which the loss ... is accepted for the purposes of taxation; on operations of serving industries and farms ... relevant subaccounts to account 01 "Fixed assets" and to Account 02 "Depreciation ... Federal law №216-ФЗ dated 29.07.2017, - in ...

   • Review of the letters of the Ministry of Finance of the Russian Federation for April 2018

     Are not grounds for recognizing the invoice composed with a violation of the established ... - Subjects natural monopolies At the expense of budget investments received from budgets ... excluding VAT is paid at the expense of subsidies and (or) budget investments, ... target use funds. Letter from March 29, 2018 No. 03 ... Point in which the facility of serving industries and farms is located. As for the indicator "... Inheritance of insurance amounts on deposits and accounts in banks. Letter from ...

   With the production and sale of products (works, services), account 20 "Basic production" (instead of accounts ... 20 "Main production & quot ...;, 23" Auxiliary production ...;, 28 "Marriage in production", 29 " Servicing production and farms "), 44" costs ...

   The workplace is equipped with technical means a zone, where one or group of workers perform a production operation or work. The planning of workplates is of great importance, which is an element of the planning of the workshop.

   There are the following types of job layouts:

   General - involves the placement of jobs on the area of \u200b\u200bthe site (shop);

   Frequent - all elements of the employment process are placed on the area of \u200b\u200bthe workplace;

   Internal - associated with the placement of tools, devices, materials, light sources and other elements, taking into account the characteristics of the workplace.

   In addition, the workplace layout should provide:

   Free entry of transport directly to the workplace for the delivery of blanks and semi-finished products;

   Maximum ease of control of the machine, tool replacement;

   Favorable conditions for cleaning the workplace;

   Good workplace workplace workplace, the possibility of simultaneous observation of all devices and moving parts of the equipment;

   Free access to zones requiring preventive inspections, repair, then.

   4.1 Organization of repair management.

   Technical equipment during its use is subjected to moral and physical wear, in this regard, it requires continuous repair and maintenance.

   The main tasks of repair management are:

   Maintaining technological equipment in constant operational readiness and its update;

   Increase the use of equipment without repair;

   Improving and improving the quality of equipment repair;

   Reducing the cost of maintenance of technological equipment and repair.

   These tasks are solved by the following options:

   During the operation of the equipment, it is not necessary to develop a rational maintenance system for the prevention of wear and accident;

   During carrying out high-quality planning and preventive repair of equipment;

   Modernization of outdated equipment;

   Increase the organizational and technical level of repair production.

   Repair and mechanical service (RMS) conducts the main volume repair work. From the number of repair work, the features of the equipment and its placement determine the organizational structure of the RMS.

   Types of organizational management structure of repair services: centralized, decentralized and mixed. The structure is selected depending on the nature of the production and size of the enterprise.

   With a centralized form of control, all types of maintenance and repair of technological equipment are made by specialized divisions.

   Repair centralization raises the quality of service, increases the productivity of repairmen and reduces the cost of work.

   With a decentralized management structure of the repair and mechanical service, all types of repair and maintenance of technological equipment are carried out using repair units.

   With a mixed management structure, the current repair and maintenance of technological equipment are carried out using the main workshops repair units, and the overhaul of the repair and mechanical or specialized repair shop.

   The planning and preventive repair system (PPR) is an effective form of equipment repair organization. Repair of equipment under the System of the PPR is preventable. The deadlines and machines, mechanisms and devices are being installed in advance in a certain order until the moment of complete failure.

   The PPR system includes such types of work:

   Periodic inspections, flushing equipment and other preventive operations;

   Directly repairing equipment

   Emergency maintenance of equipment.

   The system of planned-preventive repair is designed to provide:

   Preventing an unexpected way out of operation;

   Performing repair work according to plan consistent with the production plan;

   Timely preparation of repairs for the repair of spare parts and materials;

   The right organization of the repair and maintenance of equipment;

   Increase the technical use coefficient of equipment by increasing the quality of repair and reduce downtime in repair.

   The PPR system makes it possible to avoid the accidental exit of the equipment, makes the prerequisites for the most favorable use of the equipment and reduces the cost of repair, allows you to repair it at a short time, improves its quality.

   4.2 Organization of Energy Economy.

   Modern production is associated with consumption in large volumes of electricity, fuel and other energy carriers (steam, compressed air, hot water, gaseous, solid and liquid fuel, etc.).

   The tasks of the energy economy are:

   Reliable and uninterrupted provision of the enterprise with all types of energy of the established parameters at minimum cost;

   Fulfillment of the rules of operation of energy equipment;

   Organization of its maintenance and repair;

   Carrying out activities aimed at saving energy and all types of fuel;

   Organization of technical inspections and repair of energy equipment.

   Modes of production of all types of energy depend on the modes of its consumption. The need for enterprises in energy can be covered by fully providing the energy of all kinds of its own installations. This method of power supply can be called centralized.

   Also, the decentralized way is used small, and sometimes medium industrial enterprises that receive all types of energy, for example, from district systems, neighboring enterprises or combined workshops. The most common is the combined method, in which the combined option is most common, in which the individual types of energy of the enterprise are obtained from district power systems, while other types of energy are produced at factory settings. In practice, this particular version of the organization of energy economy is considered the most rational.

   The main types of energy consumed at enterprises are: electricity, steam, hot water, compressed air. To illuminate production machines and reception items, electrical energy is mainly used to bring the movement of machines and mechanisms. Part of the electricity is used for technological needs.

   Urban or district power plants are a source of electricity supply. In some cases, enterprises have transformer substations.

   Couples and hot water are used in large quantities on technological purposes, as well as for the heating of premises, on sanitary and domestic needs. District thermal power plants are sources of heat supply of enterprises.

   A feature of the use of energy resources is the simultaneity of production and consumption, the practical inability to produce it in the reserve. From this it follows that in order to ensure the normal operation of the enterprise throughout the year, energy facilities are calculated from the periods of maximum energy need. This can cause large unscheduled loss of energy resources to other periods of the year. Therefore, it is necessary to take measures to equalize the needs of enterprises in energy. Economical use of energy resources is one of the tasks of the energy economy. This is achieved at the expense of the rational organization of technological processes, the use of new equipment, controlling the state of energy networks, accurate compliance with the mode of operation of the equipment, reducing the time of its operation to be frightened, compliance with the power of electric motors with technical requirements.

   4.3 Organization of instrumental economy.

   The appointment of instrumental economy in the enterprise is timely and in full satisfaction of the needs of manufacturing units of the enterprise in technological equipment with minimal costs.

   Each manufacturing is used technological equipment, on the quality of which the results of the production and activity of the enterprise as a whole depends on the quality of the workplace of workplaces. The costs of the tool and other technological equipment range from 5 to 30% of the cost of equipment, their proportion in the cost of products - from 1.5 to 15%; Moreover, these costs are higher than the higher production scholars.

   The main tasks of the instrumental enterprise enterprise are:

   Determination of the need and planning to provide an enterprise with a snap-in;

   Rationing of the consumption of equipment and maintaining its reserves at the required level;

   Ensuring the company by purchased with a snap;

   Organization of own production tooling;

   Organization of accounting, storage and providing jobs with equipping;

   Organization of rational operation of equipment and technical supervision;

   Organization of recovery equipment;

   Control of implementation Accounting and analysis of the effectiveness of the use of equipment.

   Another instrumental economy provides procurement, design and manufacture, storage, delivery, operation, restoration and disposal of equipment.

   4.4 Organization of warehousing.

   The warehouse is a complex of facilities intended for the placement and storage of cargo received, preparation for consumption and leave to consumers, ensuring the safety of material values \u200b\u200bof goods.

   The main purpose of the warehouse is to concentrate reserves, their storage, ensuring uninterrupted supply of consumers in accordance with their orders.

   Depending on the type of storage objects, the following warehouses are distinguished: material warehouses, tools, equipment and spare parts, semi-finished folders and blanks, warehouses finished products, household waste. Depending on the level of served needs of the enterprise: the public warehouses and workshop warehouses.

   Depending on the degree of equipment there are:

   Open warehouses.

   These warehouses are equipped with an open-air area, which are located at the ground level or raised in the form of platforms. In open areas, materials that are not spoiled from atmospheric phenomena, such as precipitation, temperature differences, etc. should be stored. Also that do not harm the environment.

   Semi-open warehouses.

   They are the same equipped platforms, but under sheds. Used for storing materials requiring shelter from precipitation, but not affected by temperature changes.

   Closed warehouses.

   There are specially equipped rooms or individual structures that exclude the effect of atmospheric phenomena on storage facilities and their effect on the environment. Closed warehouses, can be with natural and forced ventilation, with natural and artificial lighting, etc. Closed warehouses can be equipped to create special storage conditions and shipping products and materials. For materials of dangerous or harmful to humans and the environment, special warehouses of a closed type are created, including hermetic, such as underground structures, etc.

   4.5 Organization transportation

   In modern economic conditions, the activities of the service sector enterprises are impossible without the development of progressive forms, which requires an organized transport service. Also, the company needs to deliver materials, spare parts that move from one workplace to another during the processing process. In connection with these tasks of transportation are:

   Rapid movement of labor and finished products in accordance with certain requirements of the production process;

   Efficient use of vehicles and labor workers;

   Automation of transport and loading and unloading operations;

   Reducing the cost of transport operations;

   Ensuring strict coherence of technological and transport operations;

   Maintaining the vehicle in a working condition.

   In the enterprises of the service sector uses intra-water and external transport. This transport provides for the movement of products in the production process, from the moment they entered the enterprise before the completion of the production of services, putting them to customers in place or their departure.

   As intrafabric TCs, conveyors, autocars, hand trolleys, etc. can be used.

   For external movements of the enterprise, most often use the services of motor transport enterprises, which are developing special routes for the disposal and fence of products, spare parts, finished products.

   The main directions of improving the efficiency of the transportation industry are:

   Mechanization and automation of loading and unloading and transport operations;

   The introduction of modern lifting and transport equipment:

   Widespread use of special containers and containers;

   Improving planning and management of intra-water transport on the basis of mathematical methods and electronic computers;

   Organization of centralized delivery of goods within the enterprise.

   When organizing transportation enterprises, it is necessary to be guided by the following principles:

   Reducing the number of movement operations (eliminating unnecessary storage points, temporary intermediate dotting points);

   Reducing the cycle of transport operations, including the time of preparation of machines to travel from the garage, movements of the machines to the place of loading, expectations of loading, designing documentation, loading, transportation of cargo, expectations and registration of documentation, unloading;

   Improving technological processes of cargo processing. All these processes must be part of the service provision process.

   The main, most time-consuming goods in the movement or group of goods are developed by transport and technological maps, contributing to reduction of costs for cargo movements, namely:

   Reducing the complexity of transport and lifting and transport work;

   Reduction of heavy manual work;

   Increase equipment loading factor.

   Transport technology requires a rational solution to the following issues:

   Selection site for loading, unloading and storage of goods;

   Selection of equipment and equipment for cargo movement;

   The choice of the optimal transport party;

   Choosing a route and trail tracks;

   Development of standards and determination of labor costs for the movement of goods;

   Technical and economic justification of the selected technology.

   In determining the methods of moving goods and the choice of transport and lifting vehicles, it is important to take into account the following factors: the state and prospects for the development of production, the volume and nature of production, cargo turnover, transport and technological flows and the distance of the movement, the volume of transport parties and the transport package, cargo transport properties, The frequency of goods supply, the technological purpose of the transport operation.

   4.6 Organization of product quality control

   The quality of household services is the compliance of the repaired or restored household or office equipment with the requirements of standards, technical conditions or any other regulatory and technical documentation, as well as the individual requirements of the consumer, specified when receiving the order. Regulatory indicators determine the limit values \u200b\u200bor range of normal operation in guaranteed operational safety.

   The quality of household services is the creation of maximum amenities that are aimed at receiving the service in the minimum time with high service culture.

   Technical control is a complex of interconnected and carried out in accordance with the established procedure of control operations. The vast majority of them are an integral and mandatory part of the production process. And therefore is assigned to workers who perform the appropriate production operation.

   At the same time, in order to ensure the production of proper quality and prevention of production losses, a number of control operations are carried out by brigadiers, masters and special staff - employees of the factory department of technical control (OP).

   Allocate the following types of control operations.

   In the stages of the life cycle of the product:

   Monitoring the design of new products;

   Control of production and sales;

   Control or consumption control

   In the stages of the production process:

   Input control, designed to test the quality of materials, semi-finished products, tools and devices before the production of intermediate control, performed in the process of the technological process;

   Final acceptance control, conducted above the billets, details, assembly units, finished products;

   Control of transportation and storage of products.

   According to organizational forms of identifying and warning marriage:

   Flying control performed by the controller arbitrarily without a schedule with a systematic bypass of jobs attached to it;

   Ring control, which consists in the fact that a certain number of jobs is fixed behind the controller, which it bypasses "over the ring" periodically in accordance with the hourly schedule, and the products are controlled on the site of its manufacture;

   Statistical control, which is a form of periodic selective control, based on mathematical statistics and allowing to detect and eliminate the deviation from the normal process of the technological process earlier than these deviations will lead to marriage;

   Current warning control performed in order to prevent marriage at the beginning and in the processing process. It includes: checking the first copies of products; monitoring compliance with technological regimes; Checking the production of materials, tools, technological equipment, etc.

   By performers:

   Self-control;

   monitoring masters;

   Control of OTB;

   Inspection control;

   Single-stage control;

   Multistage control.

   According to the funds used:

   Measuring control used to estimate the values \u200b\u200bof the controlled product parameters: by exact value (used tools and devices, quotes, arrogant, etc.) and on the permissible range of parameter values \u200b\u200b(templates, calibers, etc.) are used.

   Registration control carried out to assess the object of control based on the results of the counting (registration of certain qualitative signs, events, products);

   Organoleptic control, carried out by only sense organs without determining the numerical values \u200b\u200bof the object being controlled;

   Visual control is a variant of organoleptic, in which control is carried out only by organs of vision;

   Control over the sample, carried out by comparing the signs of controlled, products with signs of the control sample (standard);

   Technical inspection carried out mainly with the help of the senses and if necessary, with the involvement of the simplest means of control.

   The main tasks of the Technical Control Department are:

   1. Ensuring a high technical level of product quality control.

   2. Development and implementation of new techniques, advanced technology, improving existing technologies towards improving the quality of products.

   4.7 Organization of subsidiary services at the enterprise repairing vacuum cleaners

   In this term paper An enterprise was designed to repair vacuum cleaners. Based on the data obtained, it can be said that the organization of the repair industry will lie at the repair service. It will conduct the main volume of repair work such as: equipment repair, reducing the cost of maintenance of equipment and repair, etc. All issues related to repair management are engaged in one employee

   The organization of the energy economy, the tasks of which are: ensuring the enterprise with all types of energy of the established parameters, the implementation of the rules of operation of the energy equipment, the organization of its maintenance and repair.

   An employee responsible for the instrumental economy must promptly equip jobs with the necessary materials and equipment. It is important in time to determine the need to provide an enterprise with a snap, keep records and analysis of the effectiveness of its use, the possibility of purchasing, manufacturing, storage, operation, restoration and disposal of the equipment.

   The main purpose of warehousing (warehouse) is stored, ensuring uninterrupted supply of consumers with reserves.

   The warehouse and instrumental economy are interconnected, therefore, one working processes are controlled by these processes.

   The final and important stage of repair of vacuum cleaners is quality control. It is important that equipment, which will receive customers, has entered them with high quality repairs. To do this, our company conducts technical control of each product after repair. Making sure that it works properly the wizard is associated with the owner and reports the opportunity to pick up his goods.

   The selection of serving industries in a separate accounting segment is due to the need to comply with a special order of accounting for a loss from the results of their activities when calculating the amount. The norm applies to this type of industries and farms and in situations where their assets are leased.

   What belongs to the group of service industries and farms

   Tax Code in Art. 275.1 gives the definition of serving industries and gives the classification of units included in such a group of farms. Under this type of industrial activity, technologies and operations are understood that they do not have a direct attitude towards the main direction of the company's work. All actions within these industries are aimed at creating optimal conditions for the implementation of individual tasks with key industrial workshops.

   Among the service farms can be found:

   • objects of housing and communal services, presented by hotel complexes, hostel buildings;
   • objects of social or cultural orientation (hospital, Sanchast, medical center, baths, sports grounds, children's camps);
   • subsidiary farm;
   • functioning combine of training and course type.

   NOTE! Serviceing farms cannot be a key segment of the enterprise's work, they are called upon to complement the main production facilities.

   Objects listed in the category of serving industries can be transmitted to third parties by concluding a lease agreement with them. The use of assets that do not belong to the organization on the right of ownership is allowed. Products of serving industries can be used by the manufacturer itself and sold on a par with the goods of the main assortment line.

   Remember! The main task that servicing production should be carried out is to ensure the continuity of the functioning of the main facilities of the institution, optimizing the operation of all enterprise systems and the satisfaction of the needs of industrial departments.

   In cases of equipment breakdowns in workshops, serving production can take on a temporary basis to perform part of orders. The results of servicing farms are made by them semi-finished products, blanks, materials and services. In practice, there may be situations when the products of serving industries under the influence of external factors are a robust demand. In these situations, the enterprises initiate the reorientation of production and make the release of this type of goods by the main activity. When changing the course of development and type of activity, expenses for these objects will be taken into account both by the main production.

   The typical structure of serving industries contains such divisions:

   1. Transport department engaged in transportation of goods, delivery of equipment through the territory of the enterprise. It may be divided into several independent divisions (repair group, dispatch transport, operational service).
   2. The supplied and sales department responsible for the provision of manufacturing workshops with material assets, for the disposal of materials recognized as unfit or dangerous for use, the sale of unclaimed values.
   3. Warehouse complexes that are needed to collect and storing different types of materials, fixed assets for their use in future production.
   4. Household buildings and premises.
   5. Public catering points.
   6. Socio-cultural objects.

   Accounting expenses

   Consumables serving farms are reflected on the accounting account 29. Accounting for such types of costs should be carried out apart, the analyst is shown in the context of each production sector of the service destination and separately by type of spending. The rate is established by the order of the Ministry of Finance of October 31, 2000 No. 94n. Subaccounts are used for this purpose:

   • 29.1 - Designed to accumulate expenses related to the operation of housing and communal services, in particular by payment communal services, apartment fee, rental payments for non-residential premises;
   • 29.2 - In debit revolutions, the amounts of expenses of workshops providing services to the population of everyday (on tailoring and repair of clothing, shoes) are entered on credit for promoted work;
   • 29.3 - to systematize amounts of costs of catering facilities;
   • 29.4 - subaccount assigned to accounting for cost-effective operations related to the content and maintenance of institutions for preschool children (nursery groups, kindergartens);
   • 29.5 - Need to reflect the expenditure side in the operation of leisure houses and sanatorium institutions, cultural and sports facilities, health complexes, expenses should be covered by the amounts of vouchers and tickets for entertainment activities;
   • 29.6 - introduced into account for the accumulation of expenditure of bath complexes, laundries, bakeries, shower and other maintenance facilities;
   • 29.7 - Used to take into account non-commercial activities.

   The account 29 is active, the balance is formed debit.

   Reference! All accumulated residues of 29 accounts testify to the presence of work in progress in the shops of service facilities. IN accounting balance These amounts are shown in line 1210 in stock (order of the Ministry of Finance of July 2, 2010 No. 66N).

   Account turns reflect information:

   • direct type expenses are recorded in the debit, which are directly related to the production process of serving departments;
   • a loan is entered on the amount of production costs, which passed all the necessary technological cycles and is recognized as completed.

   The write-off of loan turns of 29 accounts occurs in correspondence with the participation of the debit of accounts:

   • according to the accounting of material assets and finished products;
   • on accounting of expenses by departments that are consumers of manufactured products in servicing shops;
   • to reflect revenue from sales;
   • to account for settlements conducted with debtors and creditors (account 76);
   • on reflection of sources of coating cost articlesDesigned for the content of children's preschool facilities.

   Accounting wiring

   Typical wiring with lending 29 accounts are possible in the following types of operations:

   1. Taking into account material values \u200b\u200bthat have become the result of processing in servicing industries, is carried out by correspondence D10 - K29.
   2. The postponement of finished products that have come down from the production lines of the serving farms is reflected in the receipt of D43 - K29.
   3. When consuming works and different species Service Services internal divisions Enterprises are manufactured with records of accounts 25, 26, 44 and lending 29 accounts.
   4. In implementing third parties, the results of the production of employees need to be written off the cost of wiring D90.2 - K29 and reflect the revenue through debit turns on account 62 and credit turn on account 90.1.
   5. The shipment of the production division of a third-party counterparty is reflected by the correspondence of D45 - K29. At the same time with accounting record The act of acceptance and transmission between the transaction participants is issued.
   6. If the cost of incomplete production in the service sections in the full amount is transferred to one of the members of the partnership, then in accounting this action is shown through the recording D80 - K29. It may be initiated by such an action subject to the provisions of the Association Agreement.
   7. If the expenses of servicing farms are classified in the category of expenditure of future periods, the correspondence of D97 - K29 is created.

   The debit of account 29 occurs in cases of debiting expenses on accountable persons by lending to 71 accounts. Must be justified in the form advance report. If the amount of marriage losses made by service departments is transferred in the actual cost, then this operation is reflected in the reception D29 - K28. The basis for the formation of such correspondence may be decorated and signed act of write-off of reduced products. When serving farms need to replenish the number of young people, the cost of his write-off is implemented by the recording of D29 - K11.