What an estimate is taken to account for the MPZ. Material and production reserves (MPZ). Synthetic accounting of materials

The most part of the assets of the enterprise are the MPZ - in accounting records are reflected in accordance with PBU 5/01. The legislative provisions of this regulatory document apply to legal entities, as well as the GUP / MUP. Consider in detail what refers to reserves and how to competently organize accounting of the MPZ.

What belongs to the MPZ

MPZ in accounting russian organizations - These are the assets that, in accordance with paragraph 2 of PBU:

• Used in the manufacture of TMC / fulfillment of services as material resources, semi-finished products, raw materials.
• Designed for resale.
• They are written off on the management costs of the company (Hosinventor, overalls, stationery, etc.).

Depending on the purpose, the main and auxiliary reserves, semi-finished products, containers, spare parts, returned materials. Accounting MPS reflects data on goods and GP ( finished products), but excludes information on incomplete production (p. 4 PBU). The main standard accounting wiring on the MPZ are shown below.

MPZ in accounting - current amendments

The Ministry of Finance in order No. 64 of 05/16/16 made changes to the simplified accounting of the MPZ, or rather in the assets assessment methods:

1. The price of the supplier can be used by purchased reserves - According to paragraph 13.1, other procurement costs of the MPS are allowed to write off in full for regular expenses.
2. The purchase price of stocks for the production of TMC Use microenterprises, as well as in the presence of insignificant remnants of the MPZ - in accordance with clause 13.2, in the composition of normal expenses, it is also allowed to include other costs for the production / preparation of goods for implementation.
3. The purchase price of the MPZ spent on management needs is the cost of entirely as it acquisitions (p. 13.3 PBU).

Note! We will remind, earlier, the MPZ in accounting on a simplified method was taken into account by organizations at actual cost, which depends on the acquisition of stocks.

Innovations do not affect the ways to write off the MPZ in production. PBU contains the following options for estimating reserves when their disposal (§ 16):

• Average cost.
• The cost of each unit.
• FIFO.

Accounting wiring on the MPZ

In order to organize a reliable reflection of the acquisition and write-off of the IPU in production, the company's accountant needs to lead synthetic and analytical accounting of reserves for the names, storage places, etc. According to the account plan, the following main accounts are used - 10, 43, 41, 11, 15 , sixteen; Wootbands - 002, 003, 004.

Mestimual primary documents are limit-fence cards, overhead, acts of acceptance and transmission, requirements, warehouse cards, advance reports, accounting statements, etc. Enterprises that do not use simplified accounting, the adoption of the MPZ to account is carried out at actual cost (pb. 5 PBU ), determined depending on the source of the acquisition. The selected method for estimating stocks during retirement should be consolidated for the reporting period in the company's accounting policy.

Accounting wiring on the MPZ:

Assets used as raw materials, materials, etc. In the production of products intended for sale (performance, services), acquired directly for resale, as well as the organization used for managerial needs.

Accounting Tasks MPZ

Main goals accounting in this region:

conservation control material values in places of storage and at all stages of processing;

correct and timely documentation of all operations on the movement of material values; identification and reflection of the costs associated with their preparation; Calculation of the actual cost of consumed materials and their remains in storage places and balance sheet items;

systematic control over compliance with established reserves, identification of unnecessary and unused materials, their implementation;

timely implementation of calculations with suppliers of materials, monitoring materials on the way, non-modulated supplies.

Classification of logistical reserves in accordance with PBU

MPS accounting must be carried out in accordance with PBU 5/01 "Interesting production reserves"(approved by the order of the Ministry of Finance of Russia from 09.06.01 N 44N).

According to the specified PBU, the composition of material and industrial reserves include: raw materials, materials, etc., used in the production of products intended for sale, assets used for managerial needs, intended for sale, as well as goods purchased or received from others. Legal or individuals or intended for sale.

The main part of the MPZ is used as labor items and in the manufacturing process. They are fully consumed in each production cycle And fully transferred their value to the cost of products.
Depending on the role that diverse production reserves play in the production process, they are divided into the following groups:

raw materials and basic materials;

auxiliary materials;

purchased semi-finished products;

waste (Return), fuel;

packaging and tare materials, spare parts;

inventory and household supplies.

An accounting unit of the MPZ, in addition to the nomenclature number, there may be a party, a homogeneous group, etc.

At the same time, the selected unit should ensure the formation of full and reliable information about reserves, as well as proper control over their presence and movement.

MPZ accounting on accounting accounts

The following synthetic accounts are used to account for the MPZ:

The off-balance account "Special equipment transmitted".

Forms of primary documentation

Accounting for production reserves is carried out on the basis of the following primary documents: a parish order, power of attorney, an act of acceptance of materials, a limit-intricate map, requirements, invoice for internal movement, invoicing materials, cards, cards warehouse accounting Materials, check-in accounting of material residues in stock.

Evaluation of production reserves

Picking MPZ.

In accordance with PBU 5/01, material and production reserves are accepted for accounting at actual cost.

The actual cost of material and production reserves acquired for the fee is recognized by the amount of the actual cost of the organization for the acquisition, with the exception of value added tax and other taxes (except in cases provided by law Russian Federation).
The actual costs of acquiring material and industrial reserves can be:

amounts paid in accordance with the Supplier's contract (seller);

the amounts paid to organizations for informational and consulting services related to the acquisition of material and production reserves;

customs duties and other payments;

non-refundable taxes paid in connection with the acquisition of a unit of material and industrial stocks;

remuneration paid by intermediary organization through which material and production reserves are acquired;

costs for the workpiece and delivery of logistical reserves to the place of use, including insurance costs;

• other costs directly related to the acquisition of material and industrial stocks.

Evaluation of the MPZ when disposing

In accordance with PBU 5/01, on vacation of material and industrial stocks in production and other disposal, their assessment is made by the organization (goods taken into account on the sales (retail) cost) by one of the following methods:

at the cost of each unit;

by middle Costs;

at the cost of the first time for the acquisition of material and industrial reserves (FIFO method);

The use of one of the methods according to the type (group) of stocks is made during the reporting year.

Inventory MPZ.

In accordance with the requirements of the regulatory acts in the field of accounting, at least once a year, the Organization should conduct an inventory of property owned by it (assets).

Inventory, the actual presence of the relevant objects of property (assets) is detected, which is compared with the data of accounting registers.

The order of inventory (the number of inventories in the reporting year, the dates of their holding, the list of property being checked for each of them, etc.) is determined by the head of the organization, except in cases where the inventory is required.

Reflection in the accounting balance sheet of the MPZ

Data on the MPZ (reserves balance at the end of the period) in the balance sheet are reflected in the article "Stocks".

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Material and Production Reserves (MPZ): Details for Accountant

• How to reflect marriage in the absence of guilt employees

  The material and industrial reserves of the organization should be guided by: - \u200b\u200bPBU 5/01 "Accounting for material and production reserves ..." (hereinafter - PBU 5/01); - Methodical instructions on accounting records of material and industrial reserves ... The property is subject to inventory (for example, material and production reserves in the warehouse N ...). ... when storing and transporting material and production reserves within the norms of natural ...

• The write-off of spoiled goods in accounting and tax accounting when the guilty person has not been established

  The material and industrial reserves of the organization should be guided by: - \u200b\u200bPBU 5/01 "Accounting for material and production reserves ..." (hereinafter - PBU 5/01); - Methodical instructions on accounting records of material and production reserves ... The property is subject to inventory (for example, material and production reserves in the warehouse N ..). ... when storing and transporting material and production reserves within the norms of natural ...

• About how taxation expenses with the taxpayer were not shared
• Direct and indirect tax expenses

  To the costs associated with the acquisition of material and industrial stocks. Meanwhile, delivery services .... Secondly, semi-finished products are not material and industrial reserves, but relate to unfinished production ... Act - PBU 5/01 "Accounting for material and production stocks". In it semi-finished products own production... also finished products are part of material and industrial reserves intended for sale (the final result ...

• On the term of use and qualifications of assets and obligations

  In PBU 5/01 "Accounting of material and production reserves" and 6/01 "Accounting for the main ... in PBU 5/01" Accounting of material and production reserves "and 6/01" Accounting for the main ...

• Losses from the shortage and damage to the MPZ: on the norms of natural loss and not only

  ...) damage during storage and transportation of material and industrial reserves (MPZ) can be taken into account for purposes ...) Cleaings when storing and transporting material and production reserves (MPZ) can be taken into account for purposes ...) damage during storage and transportation material - Production reserves. Accounting procedure for this type of expenses ...

• Is it possible to translate fixed assets with a residual value of less than 40 thousand rubles. In the MPZ?

  Categories of fixed assets in the category of material and stockpiles? The organization carries out production activities. In ... categories of fixed assets in the category of material and industrial stocks? On this issue we adhere to ...; accounting of material and industrial stocks, "as well as methodological instructions on accounting of material and industrial reserves, approved ...

• When is the OS becoming a product?

  2 PBU 5/01 "Accounting for material and production stocks"). Reflection asset as part of the OS ... ". PBU 5/01 FSBU "stocks" material and production reserves that are morally outdated, completely or ...

• Tachograph. Accounting and taxation

  PBU 5/01 "Accounting of material and production reserves" (approved by the Order of the Ministry of Finance of Russia ... and methodological instructions on the accounting of material and industrial reserves (approved by the Order of the Ministry of Finance of Russia from ... to accounting as logistical reserves in factual cost, Which if ... accounting "Accounting for material and production reserves" PBU 5/01, approved ...

• Accounting for office equipment, in particular, cartridges and their refueling

  Accepted to account as material and industrial reserves (hereinafter - the MPZ) at actual cost .... 98 methodological instructions on the accounting of logistical reserves, utensils. Order of the Ministry of Finance of Russia from ... the cost of the first time for the acquisition of material and production reserves (FIFO method). Selection of the method used ...

• Accounting for computer equipment

  It can be taken into account both in the composition of material and industrial stocks and as part of the main ..., the computer must be taken into account in the composition of material and production reserves. For documentary registration, applications are applied ... Organization of computer equipment, it is definitely material and production reserves and they do not need to be assigned ...

• TZV-MP - shape for small business

  For this line, the material and production reserves that are in the composition of unfinished production are not reflected ... reflect the cost of residues in warehouses of material and industrial stocks (at the beginning and end of the reporting ...

• Raw materials with long use

  The norms of PBU 5/01 "Accounting of material and production reserves" and 6/01 "Accounting for basic ... may be taken into account in the composition of material and production reserves, the cost of which is written off on costs ... and not OS objects and material and production reserves with Positions of taxation. Moreover, as ... it will not be enough to recognize them with material and production reserves. And therefore, as in ... use is reflected in the composition of material and production reserves, the cost of which until the moment of use ...

• Reflection of inventory results

  In tax accounting, the cost of excess material and other property, which is revealed ...

• Imported goods have deteriorated: how to take into account the customs VAT, recycling costs and insurance compensation

  The reflections in the accounting regulation of material and industrial reserves implies the attribution of losses to the account ... Methodical instructions on accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia from ...

Each company ownership necessarily has revolving assets that ensure it the stability of production and financial condition. One of the main parts of current assets are material and Production Reserves (MPZ).

They include the initial raw materials necessary for production or to provide services (works), the assets necessary for the management to fulfill their functions, also products intended for implementation, if this is a trade organization. In addition, it is tools, spare parts for equipment, fuel, means of protection, overalls and even fixed assets that cost less than 40 thousand rubles.

Accounting MPZ has its own range of tasks, which is defined by applicable law. Namely:

• determining the size affecting the cost of stocks;
• correct design documentation for presentation at the right time information on produced and implemented by the MPZ;
• ensuring the safety of reserves when stored and operation;
• ensuring the continuity of the production process by timely replenishment of stocks;
• analysis of the number and structure of the MPZ in order to identify unclaimed materials or their surplus;
• implementation of activities aimed at analyzing the effectiveness of their use.

The main regulatory document, of course, needs to be called federal law No. 402-FZ. However, it contains only general requirements for accounting.

When reflecting the MPZ, it is necessary to be guided by accounting provisions, namely:

• PBU 5/01. This document discloses the concept of the MPZ, their composition discloses the essence of various ways to evaluate them, which can use the enterprise, as well as the rules for their reflection in accounting;
• PBU 9/99 - used when calculating the financial result from the sale of goods and products manufactured;
• PBU 10/99 - It is used if the disposal of the MPZ has occurred;
• - It is necessary when drawing up accounting Policy Companies, where, among other things, applied assessment methods used, used account accounts, reserves inventory rules.

Also, the regulatory framework includes the accounts plan together with the instructions and the corresponding methodological recommendations of the financial department of our country.

Classification in accordance with PBU

PBU 5/01 subdivides the assets under consideration on the following categories:

• raw materials, i.e. assets that are used as source materials for the main production of the company;
• assets that were purchased or manufactured for sale. This refers to goods and finished products;
• the reserves necessary for the functioning of the company.

Guidelines for accounting

The MPZ is objects to which a person affects to get finished products, and in the end - profits. It is necessary to understand that they are fully consumed In the course of the production process, in contrast to the means of labor, i.e. fixed assets, the costs of which are included in the cost of goods by parts through the mechanism.

Cost

The cost of the MPZ in accounting is determined on the basis of the actual costs of their acquisition or creation. If the reserves were acquired under the contract of sale with the counterparty of the company, then in their cost, turn on:

• amounts paid under this Agreement;
• consultation costs associated with this transaction;
• amounts paid to intermediaries, with their participation;
• customs payments;
• fare;
• taxes that are not refundable.

This list is not closed. Legislation obliges to include in the cost of stocks all expenses that have been associated with their acquisition.

If the MPZ is a product of its own production of the company, then in their cost all costs produced during the manufacturing process are included.

The assets under consideration can be included in the organization in other ways. For example, they were provided by the founder. In this case, he himself determines their value, having previously coordinated it with the rest of the company.

If the assets arrived freely, the market price of similar objects is taken as the basis.

The cost of stocks consists of actual costswhich were incurred by their acquisition. At the same time, the legislation does not allow it to change. However, this rule exists an exception. So, if the MPZ is outdated or some degrees have lost their useful properties, then in the reporting they need to be reflected at the price on which they really sell them. And the arising difference accordingly reduces the company's current profit.

For this purpose, PBU allows form the appropriate reserve. This provision must be enshrined in the company's accounting policy. According to the rules, the reserve is formed once at the end of the reporting year.

In this case, its amount cannot be arbitrary. It is calculated as the difference between relevant market prices for assets and their value in accounting. It will not be superfluous to prepare documents testifying to the level of market prices.

In terms of accounts, to account for reserves for reducing stock price is provided account 14.. This account is not reflected in the final reporting, therefore the balance sheet indicates the cost of the MPZ for a minus reserve.

Disposal

The disposal of the MPZ, as a rule, occurs by transferring them to production, for the needs of the governing staff and maintenance of the main activity. Also these assets can be sold, transferred to a contribution to another company or to provide joint activities.

All listed actions must be accompanied by correctly decorated documentation. For example, the issuance of materials into production occurs on the basis of the requirements, limit-fence cards, or overlaps to internal movement.

Sales is accompanied overhead and invoice faults. All these documents have a unified form, but its application is currently not the responsibility of the company. Companies can determine for themselves the formats of documents. The only condition to be observed is the presence of mandatory details contained in the Federal Law No. 402-FZ.

Reflection on account balance accounts

In the accounting balance sheet, the MPZ is reflected in the second section, because They refer to current assets that are used by the company during the year. For them there is a generalized row 210 "stocks"which is then deciphered by separate lines, which indicates the materials and raw materials, goods and finished products, as well as unfinished production.

Separately, it is necessary to recall that the balance according to Russian legislation must be decorated in net evaluation. That is, it needs to reflect the real cost of stocks.

So, if the company created a reserve, then it is deducted from the value of assets. And if the organization's accounting policy provides for a reflection of the rejection of the value of materials on a separate account, the cost of materials should be specified minus such deviations.

Accounting MPZ in the company should be organized in such a way that interested persons can quickly receive information about the composition of stocks, their cost, availability and their movement. As a rule, these assets are stored in warehouses, so it is the staff of the warehouses that should provide analytical accounting. Accounting staff should be monitored The identity of the warehouse and accounting of the MPZ, which should be conducted in parallel.

Financial legislation in stock accounting provides companies a fairly wide choice.

For example, they can reflect purchased materials on actual cost or use accounting, while using an account for reflection of emerging deviations. They can decide themselves, need an impairment reserve or not, as often be held.

Also, companies themselves can determine how accounting and accounting and accounting in the warehouse. So, in the warehouse you can take into account assets in physical terms, and in the accounting material - in value.

The main thing that all nuances were reflected in the company's accounting policy.. It is this document that serves as the starting point when checking various controlling instances. Based on it, inspecting drawing conclusions about how the IPU accounting was organized and his documentary design.

Ware Account

Balance of the organization should reflect the values \u200b\u200bthat are from her, but in fact do not belong to it. In terms of accounts there are the following on which the MPZ is recorded:

• 002 - Here reflected materials that do not belong to the company on the right of ownership. It may be mistakenly obtained assets, assets in temporary storage, marriage, etc.
• 003 - so-called, i.e. Assets that entered the company for further processing and to return to the transmitting side.
• 004 - Commission goods that the organization has adopted to implement as an intermediary.
• 006 - Strict reporting blanks. Applied by firms that do not use cash desktop.

Forms of primary documentation

Each account in accounting should be made based on the document.

If the MPZ was acquired by the counterparty, then the purchase was made on the basis of a power of attorney, a written company employee.

The warehouse must take place, the foundation for which served as delivery of stocks along with the invoice, invoice, and TTN.

Movement within the company is accompanied by next documents:

• limit fence cards;
• requirements;
• invoices for internal movement;
• acts about the receipt of materials obtained when dismantling the property, etc.

If the implementation of the MPZ has occurred, overhead and TTN must be decorated.

All listed documents have approved formbut their use is not necessary.

Methods Evaluation

When removing the MPZ, they also need to be assessed. PBU 5/01 allows you to use one of the following ways:

• at the cost of each asset;
• at average cost;
• at the cost of the earliest acquired asset ();
• at the cost of the last acquired asset (Lifelo).

The method used must be specified in the company's accounting policy.

First method Estimates can apply companies that produce products with a small nomenclature, i.e. List. In such a situation, it can easily track down the movement of materials and accurately take into account the spent asset at the cost of the goods.

For second method All reserves are divided into homogeneous groups. And for each group, its average cost is calculated by dividing the total value of the group to the number of assets included in it.

For third and fourth methods Evaluations It is believed that the first or recent reserves reserved in time are released in production.

Wiring

For accounting of raw materials and materials apply accounts, 15, 16, 14. The table presents the main standard wiring.

Inventory

Legislation obliges companies minimum time per year Conduct stock inventory. Extraordinary is held if the warehouse officer quit, if the property is sold or leased if the fact of theft or fraud and the like was revealed.

During the inventory, there is a comparison of accounting data and the actual stock availability. The verification should produce a commission that signs the corresponding act. This act with the result of the inspection approves the company's head.

The revealed surplus of the MPZ is reflected in accounting as the income of the organization and come to the warehouse. The shortage is originally on, and then compensated by the guilty face. If this employee was not installed, then refers to other expenses of the company. With natural disasters, it is immediately taken into account as a loss.

The webinar in the new order of accounting of the MPZ is presented below.

Material and production reserves (MPZ) in accounting are assets that (paragraph 2 of PBU 5/01):

• used as raw materials, materials, etc. in the production of products intended for sale (performance, service provision);
• intended for sale;
• used for the management needs of the organization.

On synthetic and analytical accounting of the MPZ will tell in our consultation.

Synthetic accounting of the MPZ.

The main synthetic accounts that are used for accounting of the MPZ (order of the Ministry of Finance from 31.10.2000 No. 94n):

• 10 "Materials;
• 41 "Goods";
• 43 "Finished products".

The account 10 summarizes information about the availability and motion of raw materials, materials, fuels, spare parts, inventory and household supplies, containers, etc. The values \u200b\u200bof the organization (including those in the way and recycling).

The account 41 is used to summarize information on the availability and movement of inventory-material values \u200b\u200bacquired as goods for sale. This account is used in the main organizations leading trade activities, as well as organizations providing catering services for synthetic accounting of goods.

Organizations leading industrial, agricultural and other industrial activities use an account 43 to summarize information on the presence and movement of finished products.

The MPZ is accepted for accounting at actual cost (paragraph 5 of PBU 5/01). The procedure for determining the actual cost of the MPZ depends on the source of their receipt. Thus, the actual cost of the MPZ acquired for the fee is recognized as the amount of actual costs of their acquisition, with the exception of VAT (para. 1 of paragraph 6 of PBU 5/01), and the MPZ obtained free - their current market value at the date of adoption of accounting Accounting.

Accounting wiring for MPZ

The following main wiring can be distinguished, reflecting the adoption of the MPZ to account and write off:

Analytical accounting of the MPZ.

Analytical accounting of the MPZ is carried out, as a rule, in places of their storage and separate names (species, varieties, sizes, etc.).