Quality control of finished products. Types of product quality control

Lecture

Types of technical control of product quality

Violation of the requirements for the quality of manufactured products leads to an increase in production and consumption costs. Therefore, timely prevention of a possible violation of quality requirements is a prerequisite for ensuring a given level of product quality at minimal production costs. This problem is solved at enterprises with the help of technical control.

technical control called verification of compliance with the technical requirements for product quality at all stages of its manufacture, as well as production conditions and factors that ensure the required quality. The objects of technical control are materials and semi-finished products supplied to the enterprise from outside, the products of the enterprise both in finished form and at all stages of its production, technological processes, tools, technological discipline and common culture production. Technical control is designed to ensure the release of products that meet the requirements of design and technological documentation, to facilitate the manufacture of products with the least time and cost, to provide initial data and materials that can be used to develop measures to improve product quality and reduce costs.

According to the stages of the production process, the following types of control are distinguished:

- input control carried out before the start of processing in order to prevent defects and defects due to the poor quality of incoming materials, semi-finished products and the timely removal of defective blanks and products from production;

- operating control carried out during the processing of products in order to check the quality of operations, timely detection and removal of defects, elimination of defects. It is possible after each operation or after a group of operations, depending on the required quality of products and the nature of the technological process. This control is carried out by the performer of the operation (worker, foreman, tester) controller, foreman of the QCD (BTsK). In some cases, operational control may be performed by a representative of the customer;

- acceptance control performed at the end of the manufacturing process of products, parts, assembly units in order to determine whether the quality meets the requirements established in the regulatory and technical documentation. Packaging, completeness, etc. are also controlled. All products finished processing in a given workshop are subject to this control before they enter the next workshop or directly to the warehouse. Acceptance control prevents the shipment of low-quality products to the consumer. It is performed by the controller, the QCD master, and in some cases by the customer's representative. Depending on the type of product during this control, it is possible to carry out appropriate tests.

According to the completeness of coverage of manufactured products, control distinguishes:

- solid control - checking each product in the manufactured batch. Typically, such control is necessary when the heterogeneity of raw materials and workpieces and when the process is unstable. Continuous control is often carried out after operations that are crucial for the quality of finished products, the uniformity of which is not sufficiently ensured in production, when checking the most expensive products;

- selective control, in which only a part of the manufactured products is controlled. It is applied at large quantities of identical products and at steady technological process. Selective control significantly reduces the complexity of control with a stable technological process, while with an unstable process, selective control will lead to the conclusion that a continuous sorting of a batch of products clogged with defects is necessary.

According to the degree of connection with the objects of control in time, there are:

- volatile control performed directly at the place of manufacture, repair, storage of products at random indefinite points in time (suddenly) in order to timely detect violations of technical requirements and product defects, as well as to prevent such violations. It is carried out only selectively for small-system products and processes;

- continuous control to check technological processes in cases of their instability and the need to constantly ensure certain quantitative characteristics. It is carried out, as a rule, by automatic and semi-automatic means of control;

- periodic control used to check the quality of products and technological processes in the established production and stable technological processes.

The controls used are:

- measuring control used to evaluate the values ​​of the control parameters of the product: according to exact value(tools and instruments are scale, pointer, etc.) and according to the allowable range of parameter values ​​(templates, gauges, etc. are used);

- registration control carried out to evaluate the object of control based on the results of the calculation (registration of certain qualitative features, events, products);

- test sample control– comparison of the features of the controlled product with the features of the controlled sample. They are used when evaluating the controlled characteristics and parameters of the product, when their measurement is impossible or economically impractical;

- organoleptic control carried out by means of only the sense organs without determining the numerical values ​​of the controlled object;

- visual control - a variant of the organoleptic, carried out only by the organs of vision (eye control).

A special type of control is control inspection, which is a re-check of products already accepted by the QCD, or a check of compliance with the rules for performing control. Such control is carried out by a special commission, it can be carried out in each workshop by order of the head of the plant's quality control department. Inspection control disciplines the personnel, encourages them to be attentive to their duties. The totality of types, means of control, methods for performing control operations and performers interacting with the object of control constitutes the control system.

In the product quality management system statistical control methods are the most progressive. They are based on the application of methods of mathematical statistics to the systematic control of product quality and the state of the technological process in order to maintain its stability and ensure a given level of quality of manufactured products. Statistical methods for monitoring production and product quality have a number of advantages over other methods:

Are preventive;

In many cases, they make it possible to justifiably switch to selective control and thereby reduce labor intensity. control work;

They create conditions for a visual representation of the dynamics of product quality and the mood of the process, which makes it possible to take timely measures to prevent defects not only by the controller and the QCD employee, but also by the workshop personnel - workers, foremen, adjusters, technologists.

Statistical methods of quality management (GOST 23853-79) include:

Selective statistical acceptance control of the quality of finished products;

Statistical analysis of the accuracy of technological processes;

Current control in order to regulate and maintain the process in a state that provides the specified quality parameters.

Statistical acceptance control is a selective control of product quality, in which methods of mathematical statistics are used to justify the control plan. The control plan is a set of rules according to which a sample is made from batches of manufactured products or parts and, based on their quality, a conclusion is made about the quality of the entire batch of products. Statistical acceptance control methods are used for incoming control of materials, raw materials and components, for operational control, and for control of finished products.

Often complete control or sorting out of all products is impossible due to the uneconomical nature of testing large batches of products or the inevitable destruction of products during control (for example, testing electric light bulbs for durability).

The essence of acceptance statistical control is the selection and verification of a sample from a batch of products presented for control. Based on the assessment of the quality of the selected copies, a conclusion is made about the quality of the entire batch of products.

In practice, methods of single, double sampling and sequential analysis are used. With the single sampling method, the conclusion about the quality of the product is made on the basis of the control of one sample. It is the most simple and convenient. From a production batch of volume N sample size is selected n randomly. The quality of each product is checked by appropriate technical means control.

There are two types of single statistical control: statistical acceptance control on a quantitative basis and statistical acceptance control on an alternative attribute.

The decision on the quality of a batch of products, determined during statistical acceptance control by a quantitative characteristic, is made according to the following rule: if the number of defective copies but found in the sample P, less than or equal to their acceptance number from, this batch of products is accepted. If but>from, the consignment N is rejected.

Statistical acceptance control on an alternative basis is used when the acceptance of a batch of products in the presence of defective products in the sample is unacceptable ( from=0) for economic or other reasons. In this case, the rule is used: if no defective products are found in the sample, the batch N accepted; if there is at least one defective product, the batch is rejected.

Depending on the type of rejection, the batch N is returned to the supplier or a complete inspection of all products in the batch is carried out.

The most important parameters of a single statistical acceptance control are the sample size P and acceptance number from. These parameters are determined taking into account the requirements for the quality of controlled products, as well as the risk of the supplier and consumer. The risk of the supplier, as well as the risk of the consumer, is set as a percentage (0.05% or 0.1%). Supplier risk - the probability of rejecting batches of products with an acceptable level of defectiveness. Conversely, the risk of the consumer is the probability of accepting a batch of products with a defective level of defectiveness.

The advantage of double control of a batch of products compared to a single-stage one is that, other things being equal, fewer products are subjected to inspection (by 20–30%).

Sequential control (sequential analysis) does not predetermine the number of products for which a conclusion about the quality of the product will be made. Sampling is carried out in small groups sequentially until a convincing result is obtained, on which a decision is made. Multi-stage control and sequential analysis require high qualification of the controller, therefore, although there are special control tables, they have not found sufficient distribution.

Statistical acceptance control is used in stable technological processes in mass and large-scale production. Compared to continuous control, it reduces the number of controlled objects, however, the complexity of each control operation increases due to the use of measuring equipment (rather than simple control tools in the form of clamps and gauges), which determines the value of the controlled parameter.

In conditions of serial and mass production, methods of continuous monitoring of the course of the technological process and statistical regulation of its quality should be widely used. The complication of equipment and technological systems, the transition to unmanned technology makes particularly high demands on the quality management system of the technological process. The normal functioning of automatic lines and flexible reconfigurable systems requires obtaining constant information not only about product quality control at the output of the system, but also about the operability of technological systems, including equipment, tooling, tools, workpieces and performers - a worker, operator or adjuster, therefore, the complexity of control operations in automatic and flexible automated production reaches 50% or more in the total labor costs associated with the manufacture of products. In this regard, the improvement of existing and the creation of new quality management systems for technological processes is carried out by automating control, using new control tools, including acoustic, magnetic, optical, radiation, etc.

Improvement of the product quality management system should create such economic and organizational conditions that would stimulate high-quality, productive work, the initiative of performers. Bad work should directly affect the material reward, official position and authority of the employee.

Control tasks and questions

1. Expand the tasks of technical control of product quality at the enterprise.

2. Consider the types and objects of technical quality control of products at the enterprise.

3. Consider statistical methods of technical control.

4. Expand the tasks and functions of the technical quality control services for products.

Topic: Quality control of concrete and reinforced concrete works at different stages concreting.

Question #1 Quality control of works.

The quality of concrete and reinforced concrete structures is defined as a cumulative characteristic of the quality of the material elements used and compliance with the regulatory provisions of the technology at all stages of the complex process. This requires control at the following stages:

When accepting and storing all raw materials (cement, sand, crushed stone, gravel, reinforcing steel, timber, etc.);

In the manufacture and installation of reinforcing elements and structures;

In the manufacture and installation of formwork elements;

When preparing the base and formwork for laying the concrete mixture;

When preparing and transporting concrete mix;

When laying concrete mix;

When caring for concrete during its hardening.

At the stage of preparation the quality of the materials that make up the concrete, reinforcement and their storage conditions, the accuracy of the dosing of materials, the duration of mixing, the mobility and density of the mixture, the operation of dosing devices and concrete mixing plants. The quality of the concrete mixture is controlled at all stages - during production, transportation and laying.

When transporting concrete mix, make sure that it does not begin to set, does not break up into components, does not lose mobility due to loss of water, cement or setting.

In the process of formwork they control the correct installation of formwork, fasteners, as well as the density of joints in panels and mates, the relative position of formwork forms and reinforcement (to obtain a given thickness of the protective layer). The correct position of the formwork in space is checked by binding to the center axes and leveling, and the dimensions are checked by ordinary measurements. Permissible deviations in the position and dimensions of the formwork are given in the SIiP.

IN reinforcement process structures, control is carried out upon acceptance of reinforcement (presence of factory marks and tags, quality of reinforcing steel); during warehousing and transportation (correct warehousing by brands, grades, sizes, safety during transportation); in the manufacture of reinforcing elements and structures (correct shape and size, quality of welding, compliance with welding technology).

Before laying the concrete mixture, the readiness of structures and formwork for concreting, the cleanliness of the working surface of the formwork and the quality of its lubrication are monitored.

At the place of laying, attention should be paid to the height of the mixture dropping, the direction of laying the concrete mixture along the height and surface of the structure, the duration of vibration and the uniformity of compaction, avoiding the separation of the mixture and the formation of shells, voids. The correctness of concrete care, compliance with the timing and sequence of stripping, partial and full loading of structures, the quality of the completed structures and taking measures to eliminate defects are controlled.

The process of vibrocompaction is controlled visually, according to the degree of sedimentation of the mixture, the cessation of the exit of air bubbles from it and the appearance of cement laitance on the surface.

The final assessment of the quality of concrete can only be obtained on the basis of testing its compressive strength to destruction of cube samples made from concrete simultaneously with its laying and kept under the same conditions in which the concrete of concreted blocks hardens. For the compression test, specimens are prepared in the form of cubes with a rib tire of 150 mm.

Along with standard laboratory methods for assessing the strength of concrete on samples, indirect non-destructive methods for assessing strength directly in structures are used. Such methods, widely used in construction, are mechanical, based on the use of the relationship between the compressive strength of concrete and its surface hardness, and ultrasonic pulse, based on measuring the propagation velocity of longitudinal ultrasonic waves in concrete and the degree of their attenuation.

With the mechanical method concrete strength control using the Kashkarov reference hammer. To determine the compressive strength of concrete, the hammer is placed with a ball on the concrete and a hammer is applied to the body of the reference hammer with a hammer. In this case, the ball is pressed into the concrete with its lower part, and the reference steel rod with its upper part, leaving imprints on both the concrete and the rod. After measuring the diameters of these prints, their ratios are found and, using calibration curves, the compressive strength of the surface layers of concrete is determined.

With ultrasonic pulse method special ultrasonic devices are used, with the help of which the speed of passage of ultrasound through the concrete of the structure is determined. According to the calibration curves of the speed of passage of ultrasound and the compressive strength of concrete, the compressive strength of concrete in the structure is determined.

In winter conditions, in addition to the general requirements outlined above, additional control is carried out.

In the process of preparing the concrete mix, control at least
than every 2 hours: no ice, snow or frozen clods in the
heated aggregates fed into the concrete mixer, when prepared
mixing concrete mix with antifreeze additives; temperature
water and aggregates before loading into the concrete mixer; concentration
salt solution; the temperature of the mixture at the outlet of the concrete mixer.

When transporting the concrete mix, check once per shift
implementation of measures for shelter, insulation and heating of transport
Noah and receiving container.

In case of preliminary electrical heating of the mixture before laying it in
design control the temperature of each heated portion.

Before laying the concrete mixture, check the absence of snow and ice
on the surface of the base, joined elements, reinforcement and formwork,
monitor the compliance of the thermal insulation of the formwork with the requirements of the technological
geic map.

When laying the mixture, its temperature is controlled during unloading
from vehicles and the temperature of the laid concrete mix. Pro-
verify the conformity of waterproofing and thermal insulation of unformed
surfaces to the requirements of technological maps.

But more important are the necessarily controlled parameters and conditions: the temperature of the concrete mixture when laying in the formwork and the average

temperature during the holding period, the cooling time of the concrete mixture to 0 ° C

The results of quality control of concrete and reinforced concrete works are recorded in the relevant acts, journals, passports of structures in the form established for this construction.

Acceptance of concrete structures is carried out only after the concrete has acquired the design strength, determined by testing prototypes, and before the concrete surfaces are grouted. Upon acceptance, it is necessary to check the quality of the structure, the presence and correct installation of embedded parts, the breakdown of holes, openings and channels, to make sure that deviations in the dimensions of the structure do not exceed the allowable.

For all operations to control the quality of the implementation of technological processes and the quality of materials, certificates of inspections (tests) are drawn up, which are presented to the commission that accepts the object. In the course of the work, they draw up acts of acceptance of the base, block before laying the concrete mixture and fill in the temperature control work logs in the prescribed form.

Question #2 Safety precautions when performing work.

The safety of the production of works must be ensured:

• advance preparation and high-quality organization of jobs;
• providing workplaces with the necessary means of protecting workers;
• timely training and testing of knowledge by workers on labor protection.

When carrying out work, the following must always be taken into account:

• ways of slinging the formwork structural elements must ensure their supply to the installation site in the design position;
• elements of mounted structures during transportation to the installation site must be kept from swinging and rotating by flexible braces;
• it is not allowed to find people under the mounted elements until they are installed in the design position and secured;
• it is not allowed to touch the reinforcement with the vibrator during the compaction of the concrete mixture;
• it is not allowed for workers to be in the area of ​​movement of the rotary bucket, the movement itself in a loaded and empty state should be only with a securely closed shutter;
• only persons who have a certificate for the right to work with them are allowed to drive concrete pumps and other mechanisms.

When working at a height of more than 1.5 m, all workers are required to use safety belts with carabiners.

Cleaning the concrete mixer tray from the remains of the concrete mix can only be done when the drum is stationary.

It is forbidden to operate the concrete pump truck without outriggers. The operation of the concrete pump truck should begin with flushing with water and pumping the entire system.

In the production of formwork, reinforcement, concrete and stripping processes, it is necessary to monitor the fixing of scaffolds and scaffolding, their stability, the correct fixing of decking, railings, fences, stairs.

The installation of large-panel formwork must be carried out only with the help of cranes. When installing formwork elements in several tiers, it is necessary to control that each subsequent tier of structures is installed after the final fixing of the previous one. The panel formwork of columns, crossbars and beams can be installed from mobile ladders at a height above the level of their installation (on the ground or underlying floor) of not more than 5.5 m. It is allowed to work at a height of 5.5 ... 8 m only from mobile scaffolds having a working platform with fences at the top.

Workers engaged in electric heating of concrete should be equipped with rubber boots and dielectric galoshes, and electricians should also be equipped with rubber gloves. Connection of heating wires, measurements of concrete temperature with technical thermometers are carried out with the power off.

The area where electric heating of concrete is carried out must be fenced, and at night it is lit and equipped with signal lights that turn on when voltage is applied to the heating network.

All metal current-carrying parts of electrical equipment and fittings must be reliably grounded by connecting them to the neutral wire of the supply cable. When using a protective ground loop, before turning on the voltage, it is necessary to bring the loop resistance to the maximum allowable. The concrete electric heating section must be constantly supervised by an electrician on duty.

When performing work in winter and hot climate conditions, there are additional factors that pose a danger to workers, which must be taken into account:

1. increased, in comparison with normal conditions, the voltage of the electric current used to intensify winter concreting;
2. the use of various chemical additives in the composition of concrete mixtures;
3. the formation of snow drifts on the territory of the construction site, icing on ladders, scaffolds, scaffolding, at the workplace;
4. deterioration of visibility at the construction site due to normal cloudiness, short daylight hours and snowfall;
5. additional loads on scaffolding and scaffolding from snow, ice, increased wind loads;
6. increased electrical hazard due to the abundance of electrical wires in the work area, interconnected in a handicraft way, and constant high humidity of the air and the working base;
7. low temperatures air in winter conditions and insufficient mobility of workers in thick work clothes;
8. high temperatures and low air humidity combined with solar radiation in a hot climate.

External quality control (interlaboratory) is carried out by the federal system of external quality assessment (FS EQA).

Intralaboratory quality control is carried out at the CDL level. It is usually divided into three main stages:

1. Preanalytical (appointment of the test by a doctor, taking the material, transportation).

2. Analytical (sample study).

3. Post-analytical (interpretation of the result, diagnosis and treatment of the patient).

Purpose, forms and types of control in organizations. Finished product control

Scientific adviser: Ph.D.,

FGBOU VPO "Krasnoyarsk Agrarian University"

Khakass branch

The relevance of the topic under study lies in the problem of reliable and complete reflection of information about the movement, control of finished products. The correctness and reliability of the reflection of the movement of finished products in the financial statements.

The purpose of this article is to study documentary movement finished products, reflected in accounting. Analyze what control can be used in the enterprise.

Control may be of a legal, administrative nature; technical and economic control is of great importance; economic entities organize economic and general economic control. Financial control occupies a special place in the system of control functions.

Economic control studies the facts of losses and irrational use of resources, illegal spending of funds and conditions that contribute to these phenomena.

Economic control is a system for monitoring and verifying economic activity, which is necessary to solve the set tasks and eliminate negative conditions that impede the achievement of goals.

Administrative control consists in ensuring that transactions are carried out in strict accordance with the rules adopted and enshrined in legislative normative acts, only by authorized persons, in accordance with the powers and decision-making procedures for conducting transactions determined by management.

Technical (technological, procedural) control ensures compliance with the technology for the production of products, works and services, in-house operations in accordance with the requirements of technical conditions, standards, limits, etc.

All items of control specified in the definitions are separate aspects of the activity of a business entity. In the event that the information characterizing them lends itself to monetary evaluation, it is the subject of financial control.

Control is also considered as a method or mechanism by which the results are compared with the tasks set. Control is reduced to a type of activity that provides a comparison of actual results with established indicators and, if necessary, the introduction of appropriate changes.

Control is also considered as a type of activity for monitoring and verifying the compliance of the process of functioning of an object with the adopted management decisions (laws, plan, norms, standards, rules, orders), identifying the results of the impact of the subject on the object, deviations from the requirements management decisions accepted principles of organization and regulation. By identifying deviations and the causes of their occurrence, control allows you to determine and take measures to change the methods of influencing the object in order to overcome deviations and eliminate obstacles for the optimal functioning of the control object.

As an element of control in the enterprise, audit can also be considered. An audit is an instrument of financial and economic control that allows you to most fully and deeply explore and evaluate the content of managing economic processes, the legality and expediency of their implementation, ensuring the safety of property owners and the rights of participants in financial and economic relations.

An audit is a form of follow-up control, during which a complete documentary and factual verification of all financial and economic transactions performed by the audited organization for a certain period is carried out. During the audit, all operations of an economic entity are checked using all the techniques and methods necessary for this - from reconciliation of documents available on site to counter audits in organizations with which the audited object is connected by financial or other relations.

Conducting an audit gives a practical and technical opportunity not to miss any violations of the law, the rules of vision of accounting and the preparation of financial statements.

Consider the accounting and control of finished products at the enterprise. First, let's define what "finished products" means.

Finished products are part of inventories intended for sale (the end result of the production cycle, assets completed by processing (picking), technical and quality characteristics which comply with the terms of the contract or the requirements of other documents, in cases established by law).

Finished products, as a rule, must be delivered to the finished product warehouse. An exception is allowed for large-sized products and other products, the delivery of which is difficult due to technical reasons. They can be accepted by the representative of the buyer (customer) at the place of manufacture, assembly or assembly, or shipped directly from these places.

The organization of accounting for finished products should ensure the formation of information on the availability and movement of finished products to storage locations and financially responsible persons.

Accounting for finished products is carried out in quantitative and cost terms. Quantitative accounting of finished products is carried out in units of measurement adopted in this organization, based on its physical properties(volume, weight, area, linear units or by the piece).

To organize the accounting of quantitative indicators of homogeneous products, conditionally natural meters can be used (for example, canned food in conditional cans, cast iron in terms of conversion, certain types of products based on their weight or volume of useful substance, etc.).

Finished products of the organization are accounted for by name, with separate accounting for distinctive features (brands, articles, sizes, models, styles, etc.). In addition, records are kept for aggregated product groups: products of the main production, consumer goods, products made from waste, spare parts, etc.

The data of analytical and synthetic accounting of finished products should provide the necessary data for the preparation of financial statements.

Finished products are accounted for at actual costs associated with their manufacture (at actual production cost).

At the same time, the balances of finished products in the warehouse (other places of storage) at the end (beginning) of the reporting period can be evaluated in the analytical and synthetic accounting of the organization at the actual production cost or at the standard cost, including costs associated with the use of fixed assets, raw materials in the production process , materials, fuel, energy, labor resources and other production costs. The standard cost of finished product residues can also be determined by direct cost items.

When organizing analytical accounting of finished products, accounting should not be allowed only in quantitative terms, without an appropriate valuation.

It is allowed to use accounting prices in analytical accounting and storage areas for finished products.

The following can be used as accounting prices for finished products:

a) actual production cost;

b) standard cost;

d) other types of prices.

The choice of a specific accounting price option belongs to the organization.

The use of the option of evaluating finished products at the standard cost is expedient in industries with a mass and serial nature of production and with a large range of finished products. The positive aspects of using the standard cost as the accounting price are the convenience in the implementation of operational accounting for the movement of finished products, the stability of accounting prices and the unity of assessment in planning and analytical accounting.

The actual production cost as the accounting price of products is used, as a rule, for single and small-scale production, as well as for the production of mass products of a small range.

Contractual prices are used as accounting prices mainly when such prices are stable.

If finished products are accounted for at the standard cost or at contractual prices, then the difference between the actual cost and the cost of finished products at accounting prices is recorded on the "Finished products" account under a separate sub-account "Deviations of the actual cost of finished products from the book value". Deviations on this sub-account are taken into account in the context of the nomenclature, or individual groups of finished products, or for the organization as a whole. The excess of the actual cost over the accounting cost is reflected in the debit of the specified sub-account and the credit of the cost accounting accounts. If the actual cost is less than the book value, then the difference is reflected in a reversal entry.

Write-off of finished products (during shipment, vacation, etc.) can be carried out at book value. At the same time, deviations related to the sold finished products are written off to the sales accounts (determined in proportion to its book value). Deviations relating to the balance of finished products remain on the account "Finished products" (sub-account "Deviations of the actual cost of finished products from the book value").

Regardless of the method used to determine discount prices, the total cost of the finished product (account value plus variances) must equal the actual production cost of that product.

In cases of transition from one type of accounting price to another, as well as changes in the value of accounting prices, the balance of finished products may be recalculated by the time the accounting price is changed so that all finished products in this nomenclature are accounted for at a single (new) accounting price. The specified recalculation is carried out no more than once a year as of December 31 of the reporting year and is reflected in accounting in the following order:

The amount of the increase in the book value is reflected in the debit of the sub-account "Finished products at discount prices" to the account "Finished products"; the same amount is reflected by a reversal entry in the debit of the sub-account "Deviation of the actual cost of finished products from the book value";

The amount of the decrease in the book value is reflected by a reversal entry in the debit of the sub-account "Finished products at discount prices" to the account "Finished products"; the same amount is reflected in the debit of the sub-account "Deviation of the actual cost of finished products from the book value" by a regular entry.

The recalculation of the accounting value of the balances of finished products in the cases and in the manner specified in this clause is carried out by the organization independently. The recalculation of the accounting value should not lead to a change in the total cost of finished products, i.e., the sums of the balances on both sub-accounts taken together.

Recalculation of the accounting value of the balance of finished products due to changes in accounting prices may not be carried out. In this case, each batch of finished products is written off at the accounting prices at which it was credited.

The recalculation of the book value of finished products does not qualify as a revaluation of finished products.

Documentation of the movement of finished products from receipt from production is made out by waybills, specifications, acceptance certificates and other primary documents.

The release of finished products to buyers is issued, as a rule, by waybills. Depending on the industry specifics, organizations can use specialized forms of invoices and other primary documents, indicating the required details in them.

The basis for issuing invoices is the order of the head of the organization or an authorized person, as well as an agreement with the buyer (customer).

1. Invoices are issued at the warehouse or in the sales department in four copies, and all of them are transferred to the accounting department for registration of invoices for the release of finished products and their signature by the chief accountant or a person authorized by him.

2. From the accounting department, signed invoices are returned to the sales department (or other similar department of the organization). One copy of the invoice is transferred to the storekeeper (or other financially responsible person), the second serves as the basis for issuing an invoice, the third and fourth are transferred to the recipient of the finished product. On all copies of the waybill, the recipient must sign for receipt.

3. When exporting products through the checkpoint, one copy of the consignment note (fourth) remains with the security service, and the third copy is handed over to the recipient as an accompanying document for the cargo.

4. The security service records invoices in the register of goods and then transfers them to the accounting department according to the inventory, where they make notes about the export in the register of invoices for the export (sale) of finished products.

5. Invoices are recommended to be issued in the form established by Decree of the Government of the Russian Federation dated 01.01.01 No. 46 “On Amendments to the Procedure for Maintaining Accounting Journals of Invoices when Calculating Value Added Tax”, in two copies. The first copy is sent or handed over to the buyer no later than 10 days from the date of shipment of the products, and the second remains with the supplier organization to be reflected in the sales book and charge VAT.

Upon shipment (release) of finished products, the amounts payable by the buyer are determined, a settlement document is drawn up and presented to him for payment.

The amounts payable by the buyer are recorded by the supplier in the debit of the settlement accounting account, which consist of:

a) the cost of the shipped (released) products at contractual (sales) prices (credit of the sales account);

b) the cost of packaging in cases of payment for packaging in excess of the contractual price of products, goods (credit of the "Materials" account, sub-account "Containers and packaging materials");

c) the costs of transporting products to the point stipulated by the contract and loading them into vehicles (without value added tax), payable by the buyer in excess of the contractual price of the finished product:

Executed by own forces and transport of the supplier (credit of the sales accounting account);

Accounting for goods at trade enterprises is organized: in the accounting department - by materially responsible persons (teams) in value terms; in warehouses - by names, grades, quantity and price of goods in commodity books, commodity cards.

It should be noted that the organization of warehouse accounting of goods depends on the method of storage of goods chosen by the trading enterprise - batch, batch-sorted, sorted or by name. With batch and batch-sort methods, a batch card is issued for each batch in two copies. One copy remains in the warehouse and is a warehouse accounting register, and the second is transferred to the accounting department. The party card is filled in according to the unified form No. MX-10 (approved by the Decree of the State Statistics Committee of Russia dated August 9, 1999 No. 66).

One batch is considered: goods received by one mode of transport, regardless of the number of transport documents; goods of the same name, received simultaneously under several transport documents from one supplier.

Accounting for goods in batch cards is carried out on the basis of incoming and outgoing commodity documents. When filling out a membership card, it indicates the number of the party card and the date of its compilation; Name of product; number and date of the act of acceptance of goods; number and date of the invoice on which the goods were received; details of the supplier, type of transport, place of departure; name, grade and quantity (mass) of goods.

As the release of goods in the batch card indicate the date of release; consumable number trade document; name of the recipient; type of transport, place of departure; names, grade and quantity (mass) of the released goods.

The full consumption of a consignment of goods is drawn up in the party card with the signatures of the warehouse manager and the merchandiser. After that, the batch card is transferred to the accounting department for verification. If during the inspection for this batch a shortage of goods is revealed, then the shortage within the limits of natural wastage is written off as sales expenses:

Dr. c. 44 - Set of sc. 41-1.

The shortage in excess of the norms of natural loss is recovered from the financially responsible person.

Dr. c. 94 - Set of sc. 41-1;

Dr. c. 73-2 - Set of sc.94.

In this case, the inventory is not carried out. The surplus of goods identified during the inspection comes with attribution to non-operating income;

Dr. c. 41-1 - Set of sc. 91-1.

At the end of the month, the balance of goods in in kind from warehouse accounting registers are entered materially responsible persons in the "Statement of accounting for the balance of goods and material assets in places of storage" of the unified form No. МХ-19. Statements are made for a year for each financially responsible person. By calculations, the total cost of goods is calculated according to the accounting sheet, which is compared with synthetic accounting data on balance sheet account 41, subaccount 1 “Goods in warehouses”.

The statement is signed by an accounting employee and a financially responsible person.

With the varietal method of storing goods and storing by name, for warehouse accounting, a journal for accounting for the movement of goods in a warehouse of a unified form No. TORG-18 and cards for quantitative and total accounting of form No. TORG-28 are used.

Depending on the number of incoming and outgoing documents, one or more pages are opened in the magazine for each item and type of goods. With the varietal method of storage, homogeneous goods of different names, having the same accounting price, can be taken into account on one page of the journal. For example, on one page, you can count coffee or pasta of different names, but the same price. The magazine is open for a year. At the beginning of the year, before making an entry in the journal, the balances of goods at the beginning of the year are reflected.

Accounting and evaluation of shipped products. As already noted, finished products and goods shipped can be reflected in accounting and balance sheet: at full actual production cost (if account 40 “output of products (works, services)” is not used in accounting and general business expenses are written off to accounts 20, 23, 29 ); for incomplete actual production costs (if account 40 is not used in accounting and expenses are debited from account 26 to account 90); according to the full normative or planned cost(if account 40 is used in accounting and expenses are debited from account 26 to accounts 20, 23, 29); for incomplete standard or planned cost of production (for direct items of expenditure, when account 40 is used and general business expenses are debited to account 90).

Finished products shipped or presented to buyers at sale prices (including VAT and excises) are reflected in the debit of account 62 “Settlements with buyers and customers” and the credit of account 90 “Sales”.

At the same time, the cost of shipped or presented to the buyer is written off to the debit of account 43 “Finished products”.

If the proceeds from the sale of shipped products for a certain time cannot be recognized in accounting (for example, when exporting products), then account 45 “Goods shipped” is used to account for it. When the specified products are shipped, it is debited from the credit of account 43 “Finished products” to the debit of account 45.

After receiving a notice of recognition of the proceeds from the sale of products, the supplier debits it from the credit of account 45 "Goods shipped" to the debit of account 90 "Sales". At the same time, the cost of products at the selling price (including VAT and excises) is reflected in the credit of account 90 and the debit of account 62 “Settlements with buyers and customers”.

Account 45 “Goods shipped” also indicates finished products and goods transferred to other organizations for sale on a commission and other similar basis. When such products are released, they are debited from the credit of account 43 to the debit of account 45. Upon receipt of a notice from the commission agent about the sale of the products transferred to him, they are debited from the credit of account 45 “Goods shipped” to the debit of account 90 “Sales” with simultaneous reflection on the debit of account 62 “ Settlements with buyers and customers” and the credit of account 90 “Sales”.

The cost of works delivered and services rendered is debited at actual or standard (planned) cost from the credit of account 20 “Main production” or 40 “Output of products (works, services)” to the debit of account 90 “Sales” as invoices for work and services performed are presented . At the same time, the amounts of revenue are reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers”.

Another way to control is inventory. Inventory of assets and liabilities

1. Assets and liabilities are subject to inventory.

2. During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of accounting registers.

3. The cases, terms and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the economic entity, with the exception of the mandatory inventory. Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards.

4. The discrepancies revealed during the inventory between the actual availability of objects and the data of accounting registers are subject to registration in accounting in the reporting period to which the date as of which the inventory was carried out refers.

Inventory, which serves as an accounting control tool and an element of accounting policy, is a certain sequence of actions to document the presence, condition and valuation of the property and obligations of an enterprise in order to ensure the reliability of accounting and reporting data (identifying an unreasonable decrease in the capital of an economic entity invested in different kinds assets). Inventory is necessary to ensure the reliability of accounting data and financial statements. The procedure for conducting and accounting for the results of an inventory at an enterprise is regulated by the following legislative acts (except for the law "On Accounting"):

Decree of the State Statistics Committee of the Russian Federation of 01.01.01 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results."

Decree of the State Statistics Committee of the Russian Federation of 01.01.01 N 26 "On approval of the unified form of primary accounting documentation N INV-26" Record of the results identified by the inventory ".

Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated 01.01.01 N 49.

The order and timing of the inventory is determined by the head of the organization, except in cases where the inventory is mandatory. The procedure for conducting an inventory, as already noted, is determined by the enterprise independently and is drawn up as an appendix to the order on accounting policies, with the exception of cases where an inventory is mandatory. The inventory procedure independently chosen by the enterprise includes: (a) a schedule for scheduled and unscheduled inventories (including mandatory ones) in the reporting year; (b) the dates of the planned inventories; (c) a list of property and liabilities to be checked at each inventory.

An inventory is possible provided that the head of the enterprise has issued an order (decree, order) to conduct an inventory in the form N INV-22, which must be registered in the journal of accounting and control over the implementation of orders for inventory in the form INV-23. The order is shown to be prepared at least 10 days before the start of the scheduled inventory. To conduct inventories, the organization creates inventory commissions, which can be permanent, working, one-time.

After checking the actual availability of material assets, inventory reports and inventory lists are drawn up. The forms of inventory lists and inventory acts were approved by the Decree of the State Statistics Committee of Russia dated 01.01.01 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results."

Inventory lists and inventory reports drawn up according to the corresponding standard unified forms are primary accounting documents. Inventory lists can be filled out both by hand and using a computer. Blots and erasures are not allowed in them. The inventory lists indicate the names of the goods and materials being checked, as well as their number in units of measurement accepted in accounting. On the last page of the inventory list, a mark is made on checking prices and calculating the totals signed by the persons who carried out the check. Completed inventory records are transferred to the accounting department, where, based on the results of comparing accounting data and inventory data, a collation statement is compiled.

The results of the inventory are considered at a meeting of the inventory commission, which:

a) determines whether there are persons in the organization who are financially responsible for the safety of valuables, determines the amount of this responsibility;

b) analyzes possible ways to recover doubtful receivables by transferring debt, barter transactions, etc.;

c) draws up a special inventory for objects that are not suitable for further operation and cannot be restored, indicating the time of commissioning and the reasons for unsuitability (damage, complete wear), as well as proposals for sources for decommissioning these objects;

d) identifies the causes of shortages and surpluses, receiving detailed explanations from materially responsible persons on the facts of the formation of surpluses or shortages.

The conclusions adopted at the meeting of the inventory commission are drawn up in a protocol. The surplus identified during the inventory is accepted for accounting at market value on the debit of the corresponding account for accounting for material assets (01 "Fixed assets", 10 "Materials", 41 "Goods", 43 "Finished products", 50 "Cashier") and the credit of the account 91-1 "Other income". Much more often, however, the food industry enterprise has to face shortages * (312). The shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation, and the shortage of property and its damage in excess of the norms - to the account of the perpetrators. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to financial results. In all cases, the initially identified shortages are reflected in account 94 "Deficiencies and losses from damage to valuables", and then written off to the account of financial results (99).

An inventory of finished products is carried out in the same way as an inventory of materials. When inventorying goods shipped, not paid on time by buyers, located in the warehouses of other organizations, they check the validity of the accrued amounts on the relevant accounting accounts.

On the accounts of accounting for inventory items that are not in the account of financially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those on the way - settlement documents of suppliers or their other replacement documents; for shipped - copies of documents presented to buyers; for overdue documents - with mandatory confirmation by a bank institution; for those in the warehouses of third-party organizations - safe receipts reissued on a date close to the date of the inventory.

In the inventories of inventory items in transit, for each individual shipment, the name, quantity and cost, date of shipment, list and numbers of documents on the basis of which these values ​​are accounted for in accounting accounts are given.

In the inventory of inventory items shipped and not paid on time by buyers, for each shipment, the name of the buyer, the name of inventory items, the amount, the date of shipment, the date of issue and the number of the settlement document are given.

Inventory assets stored in the warehouses of other organizations are entered in the inventory on the basis of documents confirming the delivery of these assets for safekeeping. The inventories indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, place of storage, numbers and dates of documents.

The identified surpluses of finished products and goods are valued at market value as of the inventory date and included in non-operating income (accounts 43 “Finished products” and 41 “Goods” are debited, account 91 “Other income and expenses” are credited).

The regrading surplus is accepted for accounting on account 43 or 41 from the credit of account 94 “Shortages and losses from damage to valuables”. Identified shortages, losses, theft of finished products and goods are written off at accounting prices from the credit of accounts 43 and 41 to the debit of account 94.

And when auditing accounting for the release of finished products, the auditor needs to check: the correctness and timeliness of paperwork for the delivery of products from production to the warehouse; the correctness of the reflection of operations related to the release of finished products; the correctness of determining the production cost of finished products by type and order; correctness of calculations and write-off of the amounts of deviations of the actual cost from the planned one; compilation of analytical and synthetic accounting records on account 43 “Finished products” in the General Ledger and balance sheet; correct evaluation of finished products.

In the event that the products are not formalized by the acceptance documents of the workshop or warehouse of the organization and are not reflected in the accounting records, unaccounted products arise.

Since unrecorded products are not reflected in accounting documents, in many cases their presence is determined on the basis of documentation indicating the technological processes for the production of these products, as well as confirming the export of products.

In some cases, unrecorded products can be identified by comparing documents reflecting the receipt of products: documentary data from warehouses and workshops - manufacturers of products; inventory data of finished products in workshops and warehouses - with accounting data on the day of such inventories, etc.

The auditor should keep in mind that the production of products from unrecorded surpluses of raw materials and materials does not provide sufficient grounds for asserting the presence of material damage. This product may be out of stock. Material damage will occur only if unaccounted for products are available, i.e., they were exported without being reflected in the accounting.

To establish the fact of the release of unrecorded products, various methods of analysis and verification of documents are used. These include, in particular, comparisons of inventory data of warehouses of finished products of the organization and accounting data in storage places; comparison of documents confirming the export of finished products (waybills, passes, waybills, railway and other documents), with documents of accounting and operational accounting of products in warehouses. As a result of such a comparison, cases of export of products not credited to the warehouse, which were not written off as expenses and which were not in short supply, can be established.

However, in cases where the export of unrecorded products from an organization that produced such products in bulk and had stocks of raw materials and materials for this, the auditor must determine the material damage in the amount of the value of the exported unrecorded products.

When auditing the accounting for the shipment and sale of finished products (works, services), the auditor needs to check: whether contracts for the supply of finished products have been concluded and whether they have been drawn up correctly; whether the documents for the shipment of products are correctly drawn up; whether the prices for shipped products are correct; whether selling prices are set correctly, taking into account the payment of expenses for the delivery of products from the supplier to the buyer in accordance with the concluded supply contracts; whether payment requests-orders for shipped products were submitted to the bank in a timely manner; whether the documents for the release of products are correctly drawn up if the products are released directly from the supplier's warehouse; whether the warehouse accounting of finished products is organized correctly; whether analytical and synthetic accounting of shipment and sale of products (works, services) is carried out correctly.

When auditing the correctness of accounting for sales expenses recorded on account 44 “Sales expenses”, the auditor needs to check: the correctness of including expenses in sales expenses; compliance with the basic provisions for the accounting of containers at enterprises; the correctness of analytical accounting on account 44 “Sales expenses” and statements; the correctness of the preparation of accounting entries for operations with containers; the correctness of the reflection in the accounting of barter transactions or transactions carried out on a barter basis; correspondence of synthetic and analytical accounting entries to the entries in the General Ledger (with the journal-order form of accounting) and the balance sheet.

In practice, it is often wrong to attribute the cost of packaging paper to account 41 “Goods” to the cost price. For example, when selling cheese on the trading floor, sellers wrap it in wrapping paper. And referring to PBU 5/01, the cost of packaging goods is included in their actual cost. However, this does not mean that the cost of the paper can be attributed to account 41 "Goods".

Indeed, the Accounting Regulation “Accounting for inventories” (PBU 5/01) allows you to attribute the costs of sorting and packaging goods to the costs of their acquisition.

However, packaging costs are included in the actual cost of goods only if they are related to their pre-sale preparation.

If the store packs goods that have already been transferred to the trading floor, then the cost of packaging materials is charged to account 44 “Sales costs”. Indeed, by the time the goods are transferred for sale, their actual cost should already be formed on account 41. And the cost of inventories (and, in particular, goods), in which they are accepted for accounting, is not subject to change, as specified in paragraph 12 PBU 5/01.

Thus, studying the topic “Control and accounting of finished products in an organization”, we can conclude that the topic we are studying is an integral part of the management process. Control and accounting of finished products leads to timely prevention, detection and elimination of violations of the law in record keeping, norms, rules, violations of internal orders, prevention and detection of theft and shortage of finished products. Reliable and timely maintenance and provision of documentary and actual movement of finished products. Thus, it is possible to achieve the highest goals in the development and management of the enterprise.

Literature

1. Revision and control: textbook /, / ed. prof. . – M.: KNORUS, 200s.

2. Control and revision: textbook. manual for students of universities studying in the specialties 060500 "Finance and credit" /; ed. . - M.: UNITI-DANA, 2007. - 256 p.

3. Order of the Ministry of Finance of the Russian Federation of 01.01.01 N 119n "On approval Guidelines on accounting of inventories" (with amendments and additions) Section 4. Accounting for finished products

4. Accounting and audit: textbook /,. - 2nd ed., erased. - M.: KNORUS, 2007. - 496 p.

5. Federal Law of December 6, 2011 N 402-FZ "On Accounting".

6. Berdyshev accounting and taxation of food industry enterprises. - System GARANT, 2008

The quality of culinary products is a set of product properties that determine its suitability for further processing and (or) use, safety for the health of consumers, stability of the composition and consumer properties (GOST R 50647-94).

The main indicators of food quality are nutritional, biological and energy value.

Nutritional value - product properties that satisfy the physiological needs of a person for energy and basic nutrients (proteins, fats, carbohydrates).

Biological value is an indicator of the quality of a food protein, reflecting the degree to which its amino acid composition meets the body's needs for amino acids.

Energy value - the amount of energy (kcal, kJ) released in the human body from the nutrients of products, necessary to ensure physiological functions.

Types of control

An important means of maintaining the required level of product quality is systematic control. For catering establishments at all stages of production, the following types of control are recommended:

1. input control - acceptance of raw materials and semi-finished products in terms of quantity and quality; When carrying out input control, the presence of a quality certificate and a hygienic certificate is checked; products should not be accepted without them. In addition, an organoleptic evaluation is carried out in accordance with the regulatory documentation.

2. operational control - control of technological processes at all stages of production; Technological operations that are subject to operational control play important role in the formation of physico-chemical, microbiological and organoleptic indicators of the quality of finished products. The sequence of technological processes, temperature regimes, interchangeability of products, culinary purpose of semi-finished meat products given in the collections of technological standards are mandatory. During operational control, they also check the compliance of the raw material set with technological and technical-technological maps, enterprise standards, specifications and other regulatory documentation.

3. acceptance control - quality control of products. General technical requirements for manufactured culinary products and for their sale, environmental protection requirements, acceptance rules, control methods, rules for packaging and labeling, transportation and storage of culinary products are set out in GOST R 50763-95 “Public catering. Culinary products sold to the population. Culinary products must comply with the requirements of state standards, industry standards, enterprise standards, technical conditions, and be produced according to technological instructions and maps in compliance with sanitary norms and rules. The manufacturer is obliged to provide constant technological control of production, state supervision bodies - selective control.

In raw materials and food products used in the production of culinary products, the content of substances of chemical and biological origin potentially hazardous to health (toxic elements, antibiotics, hormonal drugs, mycotoxins, nitrosamines, pesticides, opportunistic and pathogenic microorganisms) should not exceed the standards established by SanPiN 2.3.2560-96 "Hygienic requirements for the quality of food raw materials and food products".

Culinary products must be prepared in such batches that the sale can be carried out within certain sanitary regulations terms. Dishes that are on a food warmer or on a hot stove must be sold no later than 3 hours after they are made.

Each batch of culinary products sold outside the hall of a public catering establishment must be accompanied by a quality certificate indicating the manufacturer, regulatory document, shelf life, weight of the packaging unit, price of 1 pc. (1 kg) products.

Forms of control

1. Departmental. It is the simplest and most effective, which is entrusted to the bodies of industry competence (the public catering department under the administration of the region, city, district).

2. Non-departmental. Carried out by bodies and institutions:

2.1 Federal Service on supervision in the field of consumer rights protection and human well-being (ROSPOTREBNADZOR),

2.2 Federal Tax Service of the Ministry of Finance of the Russian Federation

2.3 Federal Service for Veterinary and Phytosanitary Surveillance

Sampling technique for tasting.

In addition to monitoring compliance with the norms for investing raw materials, employees of sanitary and technological food laboratories determine energy value diets and the content of proteins, fats and carbohydrates in them for various contingents; control the use of funds that increase nutritional value dishes and culinary products (vitamin, protein preparations); as well as compliance with the sanitary and hygienic regime at public catering enterprises by examining swabs from equipment, inventory, workers' hands, etc.

Laboratory workers have the right to freely take samples of food products, semi-finished products, dishes and culinary products at enterprises and warehouses; to suspend at any stage of the technological process the use of raw materials and the sale of products in case of establishing signs of poor quality, inconsistency with regulatory and technological documentation, as well as in case of violation of the norms for investing raw materials or the rules for its processing. Samples of raw materials (products), standardized semi-finished products, culinary and flour confectionery products at the bases (warehouses), on expeditions, at the production of controlled enterprises are taken for laboratory analysis in accordance with the methodology established by the regulatory documentation. Laboratory workers report the results of analyzes (tests) to the head of the enterprise, as well as to the higher organization about the detected violations (poor quality, substandard, underinvestment of raw materials). Technological laboratories, located, as a rule, in the premises of the enterprise, control its work daily, checking both incoming raw materials and each batch of semi-finished products, dishes, products produced, and also carry out operational control. For this, express methods of qualitative and quantitative analysis are used, which allows you to quickly detect violations and correct them during the technological process.

In addition to performing control functions, technological food laboratories contribute to the introduction of new types of raw materials, semi-finished products, culinary products into production, monitor the correct organization of the technological process at enterprises, check the yield of semi-finished products, dishes, products, the amount of waste and the amount of losses during cooking, participate in the development of branded and new dishes, technological and technical-technological maps. Product quality indicators are set various methods: sociological, organoleptic, calculated, experimental, expert. The assessment of the quality level can be carried out by a differentiated method using single and complex indicators. The sociological method is based on the collection and analysis of the opinions of product consumers (for example, a consumer conference).

The organoleptic method is the determination of the properties of products using the senses. Each group of raw materials, semi-finished products, products, dishes has its own specific properties and their corresponding indicators. The overall organoleptic evaluation is based on the summation of all organoleptic indicators. To quantify product quality, a conditional system of numerical points is used. For an organoleptic evaluation, a 5, 10, 25, 50-point scale can be adopted, including a positive characteristic of the raw material or product and possible defects.

In public catering, a 5-point system is mainly used. Organoleptic assessment precedes experimental studies and allows you to more fully assess the quality of products, increases the efficiency of control. The calculation method is carried out by means of calculations using data found by other methods. The expert method is based on taking into account the opinions of expert groups. Experimental methods are divided into laboratory and production (technological). Laboratory methods are most widely used to assess the quality of public catering products. The quality of semi-finished products, dishes and culinary products, as well as raw materials, is evaluated by the results of the analysis of a part of the product selected from the batch. A batch is considered to be any number of products of the same name, manufactured by the enterprise per shift.

Sampling of raw materials, semi-finished products and culinary products for which regulatory documentation has been developed (GOST, OST, TU) is carried out by opening a certain number of transport packaging units specified in the regulatory documentation and withdrawing part of the product. A sample taken from a single packaging unit is called a single sample. The number of products in one-time samples from each package unit must be the same. One-time samples are combined, mixed and constitute an average or general sample.

The average sample must be taken in such a way that its composition corresponds to the entire batch. In the absence of regulatory documentation for raw materials and semi-finished products for taking an average sample from a small batch of products, all packaging units are opened, if there are not more than five of them, and in a larger one - every second or third, but not less than five.

Parts are separated from the average sample for mass determination, organoleptic evaluation and laboratory analysis. Samples of raw materials, semi-finished products, dishes and culinary products selected for analysis are packed in dry, clean containers, glass jars with tight-fitting lids, metal vessels, parchment, cellophane, plastic film. Each sample must be labeled with the name of the product or product, the date and hour of sampling, and the reference or formulation number.

When taking samples, an act is drawn up in two copies, one of which remains at the enterprise, and the other - in the laboratory. Samples should be delivered to the laboratory as soon as possible, but no later than 6 hours from the moment they were taken; cocktails with dairy products - no later than 2 hours, and alcoholic cocktails - no later than 4 hours from the moment of their preparation.

To deliver samples of dishes (products) to the laboratory, it is better to use a set of eight cylindrical vessels. When using glass and polyethylene jars with lids, they are covered with paper over the lids, tied and sealed. Sealed vessels or banks are numbered in the order corresponding to the entry in the sampling report. Flour confectionery and bakery products are wrapped in parchment paper, placed in plastic bag(each type of product separately), tied and sealed.

Delivered samples should be analyzed on the same day, if possible. The rest of the samples are stored in a refrigerator at a temperature of 4-8 ° C until the end of the tests and the issuance of the results of the analysis, after which they are destroyed with the permission of the head of the laboratory. An organoleptic assessment in the laboratory is carried out if it was not carried out at the factory or when the person conducting the analysis does not agree with the organoleptic assessment given in the act.

For physical and chemical studies, part of the sample is converted into a homogeneous mass using various methods: fragile, crumbling semi-finished products, culinary products are ground in a mortar or ground in a laboratory mill (coffee grinder); pasty and easily kneaded semi-finished products, culinary products are ground in a mortar, and with a denser consistency they are passed through a meat grinder; semi-finished products and culinary products from meat, fish and poultry are passed through a meat grinder twice; raw vegetables are chopped on a grater.

Samples of semi-finished products and culinary products of a dense consistency, multicomponent in composition, it is advisable to homogenize in a tissue grinder. The grinder is designed for grinding, animal food and plant origin in a liquid medium, therefore, when grinding some dishes and semi-finished products, a certain amount of water is added depending on the consistency and chemical composition recipe products.

Samples prepared for analysis are transferred to jars with a ground-in stopper and samples are taken from them for testing. Before taking samples, the contents of the jars are thoroughly mixed.

Samples of wet products, semi-finished products, culinary and confectionery products are stored in a refrigerator at a temperature of 4-8 ° C for no more than a day. Before sampling, they are heated in a water bath at a temperature of 50-60°C or in air to a temperature of 20°C.

When checking the enterprise by employees of technological food laboratories and other regulatory organizations, a determination is made medium weight semi-finished products, dishes and culinary products.

Piece and portion culinary and flour confectionery are selected from different baking sheets or trays and weighed in 10 pieces on a desktop dial scale with a scale of up to 1 kg. Intentional product selection is not allowed. When underestimated results are obtained, another 10 products are weighed. Then piece-by-piece weighing of at least 10 products is carried out on a desktop dial scale with a scale of up to 200 g. The results of repeated tests are final.

The average weight of dishes selected for distribution is determined by separately weighing three portions, followed by summing up and dividing by 3. Deviations of the average weight of dishes and culinary products from the established yield rate according to the recipe are not allowed. The mass of one dish (product) may deviate from the norm by no more than ± 3%.

In order to establish the correct distribution of vegetable and butter, sour cream, sugar, portioned with the help of measuring cups or spoons, the mass of the indicated products in the volume of this inventory is checked by simultaneously weighing 10-20 servings.

Carrying out marriage

Currently, catering establishments mainly evaluate the quality of products by organoleptic indicators. This control is carried out by marriage committees, which may include a director (his deputy), a production manager (his deputy), a process engineer, a foreman cook or a highly qualified cook, a confectioner, a sanitary worker or a member of the sanitary post of an enterprise, an employee of a technological laboratory. At small enterprises, the marriage commission consists of the head of the enterprise, the head of production or the foreman cook, a highly qualified cook (pastry chef) and a sanitary worker. Highly qualified chefs (pastry chefs) may be entitled to conduct self-certification of custom-made (special) dishes. Representatives of a public organization are also involved in marriage.

In their work, the rejection commissions are guided by the regulation on the rejection of food at public catering establishments, the Collection of Recipes, technological and technical-technological maps, TU and TI. Evaluation of product quality during rejection is carried out according to the generally accepted 5 point system. The results of the marriage are recorded in the marriage journal of the established form.

more reliable and effective method in comparison with culling is laboratory control carried out by sanitary-technological and technological food laboratories. Its main task is to control the quality of raw materials, semi-finished products, finished products for compliance with the requirements of GOSTs, OSTs, TUs and recipes, as well as compliance with the duration and parameters of the technological process, sanitary and hygienic regimes, quality indicators and raw material investment rates. The task is carried out by organoleptic, physicochemical and bacteriological analyses.

Quick and significant information about the quality of products can be given by their organoleptic evaluation with the help of the senses: sight, smell, touch, taste.

Consistency is important characteristic the quality of gelled and whipped products (creams, etc.).

Taste is the most important indicator of the quality of a product, dish, product. The concentration of a substance necessary for the sensation of a particular taste (sweet, sour, salty, bitter) is not the same for different products. So, for the perception of a sweet taste, the concentration of sugar in the solution should be 0.5%, etc. In addition, the sensation of taste depends on the temperature of the room in which the evaluation of the quality of the dish is carried out.

Taste is closely related to other organoleptic characteristics. Smell and texture have a significant influence on it, so taste is often considered as a set of sensations.

Evaluation of the quality of the product by organoleptic indicators is to a certain extent subjective, which is associated with the unequal perception of taste sensations by different people. Therefore, in order to obtain more objective data, a certain tasting methodology is required, which must be strictly observed.

At enterprises where there are no technological food laboratories, product quality is controlled organoleptically.

The quality of finished products in accordance with the Regulations on rejection at catering establishments is assessed as "excellent" and "good", "satisfactory" and "unsatisfactory" on a five-point scale. The results of product quality assessment are recorded in a special rejection log before the start of sale.

The quality of sweet dishes is evaluated by appearance, taste, smell, texture. Extraneous taste and smell in the dish, insufficient amount of sugar and consistency that does not correspond to this dish are unacceptable.

For use in its natural form, fruits and berries are well ripened, completely benign, thoroughly washed.

compotes should be transparent, from light to brownish in color. Fruits and berries whole or cut into slices, slices, circles, retained their shape, not overcooked. The taste is sweet or with a slightly sour aftertaste, with the aroma of the fruits and berries used.

Main defects: the syrup is sweet, but without the aroma and taste of fruits (the liquid was drained and the syrup was added; the taste is weakly pronounced (they violated the recipe or insisted a little after cooking); some of the fruits are overcooked, while the shape of others is preserved, there is a cloudy sediment at the bottom (all the fruits were put into the syrup at the same time, and not sequentially in accordance with the cooking time); stalks, seeds of apples and pears, seeds of fresh plums and apricots come across (poorly sorted and peeled the fruits).

Kiseli should be homogeneous, without lumps of brewed starch, non-viscous. Thick kissels retain their shape, medium-thick and liquid kissels spread and have the consistency of thick sour cream or cream, respectively. The taste of jelly is sweet, with a taste, smell and color of used berries or fruits.

Main defects: liquid jelly (digested or put a little starch); the presence of lumps (incorrectly brewed starch); film on the surface (not sprinkled with sugar before cooling); jelly from squeezed juices does not have the aroma, color and taste of fresh berries (the juice was boiled, and not introduced raw at the end of cooking); cloudy jelly from juices and syrups (stored for a long time, maize starch was used); in jelly from mashed fruits, large particles come across (poorly rubbed); milk kissels have the smell of burnt milk, there is no aroma of vanillin; water stood out on the surface of the thick jelly (it was stored for a long time); cranberry jelly has a purple color (cooked in an aluminum bowl).

Jelly has a gelatinous consistency, can be transparent and opaque. The taste is sweet, with a taste and smell of those products from which jelly is made. Fruits in jelly are cut neatly and laid out in the form of a pattern.

Main defects: berry jelly opaque (poorly filtered or not clarified); jelly is not frozen or very thick (gelatin was not put in the norm); lemon jelly is bitter (poorly cleaned the zest); pieces of gelatin come across (gelatin was poorly soaked and did not dissolve completely); little sweet (not enough sugar).

Mousse should have a finely porous, tender, slightly elastic texture. It is a lush frozen mass of sweet taste with a slightly sour aftertaste. The color is white, yellowish or pink depending on the products used. The shape of the mousse is square or triangular with wavy edges.

Main defects: a dense layer of jelly formed in the lower part of the mousse (poorly whipped, poured into molds not completely cooled); the mass is heavy (whipped a little); the pieces are shapeless (they were supercooled when beating).

Sambuc is a homogeneous lush mass, finely porous, with an elastic consistency. The taste is sweet, with a sour taste and smell of apple or apricot puree. The shape of the sambuca should be the same as the mousse.

Cream has the shape of a square, triangle or cap, an elastic porous mass with the color and smell of the corresponding products that make up the cream.

puddings should have a golden brown crust on the surface and be lush, well baked. The shape of the pudding matches the shape of the dish being used. Inside the pudding has a delicate and soft texture, interspersed with raisins and candied fruits. Color from light yellow to light brown. The taste is sweet.

Gurievskaya porridge should have a golden crust and a delicate fluffy texture. In baked products, a burnt surface is not allowed.

Charlotte with apples has the shape of a cap or square, with a ruddy fried crust. Apple mince should be whole, not spilled.

apples with rice. Rice. should be neatly molded into a low cylinder. The surface of the apples is light, completely covered with sauce.

apples in dough. They should look like a ruddy donut with a golden crust, with an apple baked inside. The dough should be lush, yellow at the break; well-baked apple, greenish-yellow or soft white.

Fruit in syrup. Apples and pears should keep their shape. The syrup should be slightly acidic, with the aroma of wine, transparent and thick with sugar.

Main defects: the surface of apples and pears darkened (peeled fruits were stored in air, and not in acidified water); fruits are deformed (overcooked), hard (undercooked); the syrup has an insufficiently concentrated taste (the repertoire is broken) or a cloudy hue (the peels of the fruit from which the syrup was cooked were overcooked).

Page 1

The control of finished products, carried out by inspectors - employees of the technical control department, differs from the control performed by any other departments of the plant, in that it is decisive: products accepted by the technical control department are considered good, not accepted - are subject, depending on the degree of non-compliance with technical conditions, processing or rejection. The decisions of the technical control department on the issue of the suitability or unsuitability of the finished product are final and cannot be canceled.

Control of finished products is the final stage in technical control. This type employs about 25% of the employees of the control service.

Finished product control is carried out in the following way: the OTC sampler takes a sample, writes down the main data in the log and issues a passport for the finished product. Together with the sample, the passport is sent to the quality control laboratory, where the analysis is carried out. The issued document is sent to the workshop and to the sales department. Only after that, the products can be sent to another enterprise. This technology of paperwork is carried out at enterprises that produce products in mass quantities.

Control of finished products is carried out by the quality control department of the plant.

After the control of the finished product - carrying out all types of tests for a given grade of steel (alloy) - the certificate is approved by the responsible employee of the technical control department.

The finished product control group conducts sampling, checks the quality of packaging, labeling and storage conditions of products in the warehouses of the enterprise before they are sent.

When inspecting finished products, it is necessary to unambiguously determine such data as the sample size, test time and acceptance (or rejection) number, sufficient to obtain information about the reliability of the entire batch. The totality of these data constitutes a control plan, for the formation of which, as a rule, special tables and graphs are used. When planning tests, either only the interests of customers are taken into account, or the interests of the supplier and the customer. Planning for a guaranteed level of reliability (for example, for the minimum value of the probability of failure-free operation PZ) is used within industrial supplying enterprises to confirm the production reliability of products to customer requirements. In this case, only the interests of the customer are taken into account, which is guaranteed with a confidence probability P - p that in the accepted batch the reliability of products is not worse than the rejection level.

When controlling finished products by quantitative characteristics, one or more quantitative parameters are determined for each tested product. The control result depends on the statistical characteristics of the distribution of these parameters.

Acceptance control - control of finished products, based on the results of which a decision is made on its suitability for delivery and use.

Acceptance control - control of finished products after the completion of all technological operations, based on the results of which a decision is made on the suitability of products for delivery or use.

Acceptance control is the control of finished products, based on the results of which a decision is made on its suitability for delivery and use. In conditions of mass production, acceptance control is assigned to the most qualified QCD inspectors, who check the most important parameters of the finished product and enter the control results into the passport of each finished product.

ACCEPTANCE CONTROL - control of finished products, carried out by the acceptance authorities.

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Introduction

1. Carrying out control and audit of the availability and safety of finished products

1.1 Organization of control and audit work at the enterprise, the main tasks of auditing the availability and safety of finished products

1.2 Monitoring the availability and safety of finished products

1.3 Auditing the availability and safety of finished products

1.4 Inventory of finished products as a method of actual control during the audit

2. Conducting an audit of the safety and availability of finished products in the warehouse of Bridge LLC

2.1 Verification technical condition premises.

2.2 Checking inventory records

Conclusion

Bibliography

Introduction

In a market economy, the importance of control increases significantly. The level of management of an enterprise, the competitiveness of its products, profits and profitability, depend, as the practice of foreign companies shows, on a well-functioning internal control system, supplemented by control actions of financial, tax and other state bodies.

To ensure the continuity of the processes of expanded production, enterprises create and replenish stocks of inventory items as an integral part of their production assets.

With the increase in production volumes, the issues of rational formation and use of these reserves and ensuring their unconditional safety are of particular relevance; resource conservation is an important area of ​​effective management of the economy, which is addressed Special attention. The implementation of these tasks is facilitated by the organization of proper economic control at each enterprise. The main tasks of the audit of finished products at the enterprise is to check:

* state of accounting, storage and efficient use of material resources;

* compliance of the actual availability of resources with accounting data and the needs of the enterprise;

* identification of unusable values ​​with the determination of the amount of damage caused and the perpetrators;

* completeness and timeliness of posting, legality and expediency of spending and writing off inventory items;

* substantiation and compliance with the established norms for the consumption of raw materials, materials, fuel, oil products and other valuables, the timeliness and quality of inventories and the correctness of the decisions made based on the results of the audit.

The audit of the release, shipment and sale of finished products is one of the main and most important issues when conducting an audit at an enterprise, since finished products are the ultimate goal of the enterprise's production activities. It is from the correct and strict accounting of output, control over the availability and safety of finished products that the success of the operation of the entire enterprise as a whole depends, since the entire production and technological cycle closes on the finished product. Therefore, improving the quality of accounting for output, monitoring the availability and safety, as well as the sale of finished products is an urgent issue.

The purpose of this course work is to study the theoretical aspects of the methodology for conducting and organizing control and audit of the availability and safety of finished products, based on practical material consider conducting control and audits in the places of storage of products of an economic entity.

The work consists of two chapters: the first chapter presents the theoretical aspects of the methodology for monitoring and auditing the availability and safety of finished products, and the second chapter reveals them in practice. There is also a conclusion-conclusion, a list of used literature.

The object of study of financial and economic control is the Bridge Limited Liability Company, located in Moscow.

control audit products warehouse accounting

1 . Carrying out control and revision of the availability and safety of finished products

1.1 Organization of control and audit work at the enterprise, the main tasks of auditing the availability and safety of finished products

The process of organizing audit work includes the following stages: preparation for a comprehensive documentary audit; organization and direct audit at the facility; registration of audit results; implementation of audit materials; control over the implementation of decisions taken as a result of the audit.

Preparation begins with the issuance of an order or order on the appointment of an audit or inspection. An order or instruction is issued 3-5 days before the start of the audit. As a rule, in the order or instruction, each member of the audit team indicates the timing of the audit.

The order or instruction is communicated to the members of the audit team 2-3 days before the departure to the audit site. Based on them, travel certificates are issued if the audited organization is located in another locality. The audit team must study all documents related to the audited organization (reporting, acts of previous audits and inspections, orders and instructions from higher organizations, etc.). When familiarized with them, shortcomings in production and financial and economic activities are revealed. They are recorded in workbook. In the departments and services of the management apparatus, it turns out what claims are made against the audited organization. Then the head of the audit team draws up an audit or audit program. It gives the direction of the work of the brigade, indicates the features of the audited object.

Upon arrival at the audited organization, the head of the audit group is obliged to present to its head an order or instruction to conduct an audit. The head of the organization is obliged to convene a meeting with the heads of departments, services, at which the head of the audit team introduces all its members, introduces the audit program.

The main objectives of the audit of the availability and safety of finished products are:

Identification of the actual availability of finished products;

· Monitoring the safety of finished products by comparing actual and accounting data;

Checking compliance with the rules and conditions of storage of finished products;

· Monitoring compliance with the established procedure for the primary accounting of finished products;

Checking the correctness of the reflection in the balance of the organization of finished products.

Documentary verification of the correctness of accounting for the release of finished products.

It is necessary to establish the existence of an order for financially responsible persons of the organization and contracts with them, familiarize yourself with contracts for the sale of finished products, check accounting.

The reliability of data on the actual availability of products is checked by 3 types of indicators: natural, conditionally natural and cost.

The correctness of the evaluation of finished products is checked by analytical accounting of production costs, costing of products, output statements, statement No. 16 "Movement of finished products, their shipment and sale."

When checking the correctness of filling in the main details of the delivery note, pay attention to the time of delivery of products, the wholesale price, the presence of signatures confirming the acceptance and delivery of products to the warehouse, and the signatures of the Quality Control Department controller are checked. If necessary, different copies of the same invoice located in the warehouse and in the workshop are compared (forgery and distortion of data on the delivery time can be caught). With the operational accounting method, comparison of warehouse accounting data is carried out with the data of the balance book, the statement of finished products, the first section of the statement No. 16 or the corresponding computer printouts.

Primary documents for the delivery of products from production to the warehouse and statements of the release of finished products and shipment from the warehouse to customers are used by the auditor when checking the availability and safety of finished products in storage places in the relevant reporting.

At subsequent stages, audit materials are drawn up and implemented; control over the implementation of decisions taken as a result of the audit is organized.

1.2 Keeping controlfor the availability and safety of finished products

Control over the safety of finished products in places of its storage and at all stages of its movement.

Each enterprise should develop a specific program of on-farm control over the safety and use of material resources, which should include a detailed list of issues to be checked, the timing of the check and the names of the performers. The program is comprehensive and includes information on types of resources.

Control over this side of the organization's activities is carried out, as a rule, by the relevant commissions - created for a separate period or acting permanently. In addition to administrative control methods (carrying out scheduled and unannounced inspections, carrying out preliminary and subsequent control over the feasibility and legality of the use of material resources), economic control methods can also be used (material incentives to reduce consumption rates and, conversely, measures of material impact for overspending materials). In the second case, control is carried out indirectly.

The necessary prerequisites for effective control over the safety of finished products are:

availability of properly equipped warehouses and pantries or specially adapted areas (for open storage stocks);

placement of stocks in sections of warehouses, and within them in separate groups and type-sort-sizes (in stacks, racks, on shelves, etc.) in such a way that they can be quickly accepted, issued and checked for availability;

· in the places of storage of each type of stocks, a label should be attached indicating the data on the stock located;

· Equipping stock storage areas with weighing facilities, measuring instruments and measuring containers. This condition is not obligatory for organizations of all branches of material production, but only for those where finished products in physical terms are estimated in weight or metric units (and not pieces or sets);

· reduction of unnecessary intermediate warehouses and pantries;

determination of the list of central (basic) warehouses, warehouses (storerooms), which are independent accounting units;

determination of the circle of persons responsible for the acceptance and release of stocks (warehouse managers, storekeepers, freight forwarders, etc.), for the correct and timely execution of these operations, as well as for the safety of the stocks entrusted to them; conclusion with these persons in accordance with the established procedure of written agreements on liability; dismissal and relocation of financially responsible persons in agreement with the chief accountant of the organization;

· determination of the list of officials who have the right to sign documents for the receipt and release of products from warehouses, as well as to issue permits (passes) for the export of products from warehouses and other places of storage;

availability of a list of persons entitled to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, surname, name, patronymic and level of competence).

According to the last three conditions, it is necessary to issue a separate administrative document (order of the head) for a year, indicating not only the positions, but also the personal data of the relevant employees. When dismissing or transferring employees, changes are made to the administrative documents. For comparison, changes can be made to the accounting policy of the organization only from the next calendar year. Therefore, in the accounting policy, it is enough to indicate only a list of positions and jobs, work in which is associated with liability.

The basis for accounting, control and analysis of the availability, movement and safety of manufactured products is the primary documentation. In practice, numerous forms of primary documents are used, according to which products received from production are accounted for.

In addition to primary documents, the sources of auditing are books or warehouse accounting cards, statements of financially responsible persons, registers of analytical and synthetic accounting, the General Ledger, and the balance sheet of the enterprise.

Priority attention in the organization of control over the receipt of inventory items at the enterprise should be given to the completeness and timeliness of receipt of products of own production. Great importance at the same time, it has the correct formulation of current accounting and control, when it is possible to open and prevent illegal use, damage or theft of finished products in a timely manner. Along with documentary control methods, actual control methods (control inventories, laboratory tests, etc.) can also be used in this case, which significantly increases the effectiveness of current control over the safety of finished products.

1.3 Holding revisionsavailability and safety of finished products

Audit - the most profound and comprehensive method of financial control, which is an interconnected set of audits of the financial and economic activities of enterprises, carried out using certain methods of actual and documentary control. The audit is carried out to establish the appropriateness, validity, economic efficiency completed business transactions, checking compliance with financial discipline, the reliability of accounting and reporting data - to identify violations and shortcomings in the activities of the audited object.

Under the conditions of a complete documentary audit, it is advisable to first check the organization of warehouse management, the state of storage, accounting and safety of inventory items, then to identify the completeness, timeliness and correctness of posting of all values ​​​​incoming to the enterprise through individual channels of receipt and industries. After that, the completeness, timeliness and correctness of the write-off of valuables in certain areas of their disposal are established. The audit ends with the identification of compliance with the established procedure for rationing inventory items, compliance of their actual balance with the normative, the presence of excess values ​​and the compliance of accounting data with accounting, statistical and operational reporting data on their presence and movement.

The main sources of audit are: primary documents on the movement of inventory items, data from analytical and synthetic accounting registers, inventory lists of inventory items, accounting and statistical reporting data.

In ensuring the safety and rational use of finished products importance has the correct organization of warehouse management, which includes the availability of the necessary premises and containers for their storage with a set of measuring, accounting, fire-fighting and security equipment. Therefore, when exercising economic control over the state of storage and safety of inventory items, first of all, attention should be paid to the organization of storage facilities.

Special control functions in this regard are assigned to the chief accountant of the enterprise. With his direct participation, all organizational work is carried out to prepare places for storing inventory items, provide them with the necessary weight-measuring and fire-fighting equipment and containers, enroll individuals in the positions of financially responsible workers, and provide briefings.

To identify all the shortcomings in the organization of warehousing, storage and safety of inventory items, subsequent control over these operations is directed, the main form of which is documentary audits.

In the course of the audit, the presence and condition of warehouses and other containers intended for storing the relevant types of inventory items, access roads and storage areas, weight measuring instruments, fire fighting equipment, security, storage and warehouse accounting are established. It is recommended to check storage facilities and containers for storing inventory items by inspecting them in kind at the beginning of the audit.

Auditors establish the technical condition of certain premises (the presence of a serviceable roof, walls, floors, glazed and fenced window openings, external and internal locks on doors and gates, equipment with shelving shelves, bins), necessary weights, calculation tables, measuring containers and other measuring appliances, as well as maintaining the regime of humidity, temperature and illumination. At the same time, attention is paid to compliance with the current procedure for branding scales and other measuring instruments, ensuring that they meet the needs of the audited enterprise. It must be remembered that materials by sections of warehouses, and within them by separate groups and types, sort sizes of materials should be placed in such a way as to enable them to be quickly accepted, issued and checked for availability. In places of storage of each type of material, labels must be attached, which indicate the name, item number, unit of measure and stock rate.

The correctness of the readings of scales and other measuring materials is checked by weighing or outweighing a pre-prepared batch of values; weighing weights or measuring the volume of containers. The results of such an audit are reflected in the interim act, which is signed by the auditor, the financially responsible person and other persons who took part in this audit. If discrepancies are found in the readings of instruments, the auditor requires a written explanation from financially responsible persons and establishes the reasons for the discrepancies and the consequences to which they could lead or have led.

The state of work on the acceptance and release of inventory items in warehouses, pantries and other places of their storage is subject to a thorough check. To do this, it is recommended during the audit to carry out the actual control of the receipt and release of certain types of products and materials.

In particular, being present at the acceptance of certain material and technical means, the audit team can establish how the established procedure for accepting production and technical products in terms of quantity and quality is observed, whether acceptance certificates and commercial acts are drawn up in cases of violation of the integrity of the packaging, sealing of wagons, shortages of material assets on the way, whether internal documents and records in warehouse accounting registers are correctly drawn up for posting received valuables.

The correctness of accounting in places of storage of valuables has a great influence on the state of the warehouse accounting of the enterprise, since when it is neglected, the most favorable opportunities for violations and abuses are created. To do this, you need to familiarize yourself with the actual state of warehouse accounting. It is checked: the presence of a sufficient number of books or inventory cards of the warehouse accounting of materials; the correctness of their filling and maintenance of stored valuables; the timeliness of the implementation of accounts in them and the preparation of monthly reports on the movement of material assets; correctness and timeliness of their inventory.

1.4 Inventory of finished products as a method of actual control during the audit

One of the most important means of controlling the safety of property is an inventory, in which the safety of valuables is checked and their actual presence is compared with accounting data. Inventory serves as a means of verifying the organization of liability, the conditions for storing valuables, the correctness of prices, and the reliability of accounting.

The main tasks of the inventory are:

* establishing the actual availability of economic resources;

* control over the safety of material assets by comparing their actual availability with accounting data;

* identification of excess and unused material assets;

* checking the state of warehouse facilities, conditions for storing valuables.

The head and the chief accountant of the enterprise are responsible for carrying out the inventory.

Inventory of material assets at the enterprise must be carried out within the time limits specified in the plans for control and inventory work and approved by the head.

Inventories, regardless of scheduled inspections, are carried out without fail before the preparation of the annual accounting report, but not earlier than October 1 of the reporting year; when transferring the property of the enterprise for rent and sale; during the transformation of the enterprise; when changing the financially responsible person; when establishing the facts of theft or abuse and damage to inventory items; in case of fire or natural disasters.

At the beginning of the audit, it is necessary to check the availability of all necessary documents confirming its implementation. These include orders or orders on the conduct of an inventory and the composition of the inventory commission, material reports, inventory lists or acts of inventory of valuables, collation statements, written explanations of materially responsible persons based on the results of inventories; protocols, orders and other documents for the review and approval of the results of inventories.

The results of inventories should be formalized by inventory lists, which are compiled for each location of material assets and a financially responsible person. No blots and erasures in the inventories are allowed. Errors are corrected by crossing out the incorrect entries and putting the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the commission and financially responsible persons.

To identify the results of the inventory, collation statements are compiled, which are signed by all members of the commission and the financially responsible person. The collation list includes only those material values ​​for which deviations from the accounting data were revealed during the inventory. For all shortages, losses and surpluses of material assets, written explanations must be received from financially responsible persons. Based on the explanations and inventory materials provided, the commission establishes the nature and causes of the identified shortages and surpluses and, in accordance with this, determines the procedure for regulating differences between the inventory and accounting data, the conclusions are recorded in the protocol, which is considered by the permanent inventory commission and approved by the head.

The quality of the inventory is established according to the inventory lists, where they check the presence of the name of the enterprise, the place of the inventory (warehouse, workshop, pantry), the time of its implementation; completeness of recording the names of materials, their brands, grades, articles and other distinctive features; the order of corrections and indications on each page of the inventory in words of indicators, the number of serial numbers of inventory items and the total total of the number of all units in physical terms; the presence on the inventory lists of signatures of the members of the inventory commission, as well as records of responsible persons with their signature on the correctness of the inventory and acceptance of valuables for safekeeping.

If violations are detected during the formation of inventory materials, the inspector is obliged to study them and find out the reasons. These violations may be the result of the commission's negligent attitude to the performance of its duties or the result of official forgery in order to conceal the established facts of shortages and surpluses of certain types of inventory items.

The reliability of the given balances of inventory items in the collation sheet is checked according to accounting data and an inventory list. To check the balances according to accounting data, quantitative and varietal accounting, turnover sheets, balance sheets and others are used, depending on the accepted procedure for maintaining analytical accounting in accounting.

During the audit, they check the correctness of the calculations for writing off losses within the norms of natural loss and in excess of these norms. Write-off of losses should be carried out according to properly executed documents with the permission of the head according to the approved norms of natural loss. In this case, the write-off of the identified shortage should not exceed the size of the shortage according to the collation sheet.

When identifying shortages and surpluses of individual values, as an exception, it is allowed to offset shortages with surpluses resulting from sorting for the same group of inventory items (one item), on the same date, from the same responsible person, for the same audit period. Therefore, during the audit, they check compliance with the established procedure for offsetting shortages by the resulting surpluses and attributing sum differences to the guilty persons as a result of the fact that the value of the missing values ​​is higher than those found in excess. And if the specific perpetrators of the regrading are not identified, then the sum differences are considered as shortages in excess of the norms of natural loss and are written off at the expense of the profit remaining at the disposal of the enterprise or reserve funds. If the regrading was formed through no fault of financially responsible persons, the minutes of the inventory commission should contain detailed explanations of the reasons for this regrading.

The results of the inventory are reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual report of the enterprise.

2 . Carrying out an audit of safety and cashWhose finished products are in stockOOO« Bridge»

The main activity of Bridge LLC is the production and sale of souvenirs. This company is one of the leading leaders in the production of a large assortment of souvenirs.

The purpose of the audit is to check the availability and safety of finished products in the places of their storage.

The warehouse is being audited.

Warehouse manager: Kalinin I.V.,

Chief storekeeper: Kuzina O.N.

Chairman of the Audit Commission: Financial Director Stavinskaya Ya.A.

Members of the Audit Commission:

1. chief accountant Bondareva I.A.

2. director of warehouses Muravieva N.M.

2.1 Checking the technical condition of the premises.

The Audit Commission began its work by checking the compliance of storage facilities with all established standards. Auditors establish the technical condition of the premises (the presence of a serviceable roof, walls, floors, glazed and fenced window openings, external and internal locks on doors and gates, equipment with shelving shelves, bins), necessary weights, calculation tables, measuring containers and other measuring instruments, and also maintaining the regime of humidity, temperature and illumination. The technical condition of the warehouses of LLC "Bridge" meets all the requirements. No violations found.

LLC "Bridge" clearly follows all the norms of illumination of warehouses in accordance with the requirements of SNiP 23.05-95.

Fire safety requirements PPB-01-03 for bases and warehouses were observed. However, expired fire extinguishers were found, this is a violation of clause 8.6. “Daily control over the maintenance and constant readiness for action of fire extinguishers and other extinguishing agents is carried out by the person responsible for fire safety and members of the voluntary fire brigade.” According to clause 8.1 Chapter VIII SNiP 23.05-95 responsibility lies with the financially responsible person. The reason was the carelessness of the head of the warehouse. The auditors decided that, as a punishment, a fine should be paid by the head of the warehouse Kalinin I.V. and promptly replaced all expired fire extinguishers.

The correctness of the readings of scales and other measuring materials was also checked by weighing or outweighing a pre-prepared batch of valuables; weighing weights or measuring the volume of containers. The results of such an audit are reflected in the interim act, which is signed by the auditor, the financially responsible person and other persons who took part in this audit.

During the verification manufacturing enterprise LLC "Bridge" was established:

Violations related to the equipment and technical condition of the warehouse were not identified

Unusable fire-fighting equipment was found. Responsibility for the lack of control lies with the head of the enterprise

The condition of all measuring instruments and materials complies with the standards

Ivanov I.I.

(chief auditor)

Kalinin I.V.

(Head of warehouse)

Kuzina O.N.

(chief storekeeper)

2.2 Checking inventory records

The transfer of products from the workshop to the warehouse is drawn up with an acceptance invoice, which indicates the number of the delivering workshop, the number of the warehouse that received the products, the name of the products, the item number, the number of products delivered to the warehouse, the accounting price and the amount. The delivery note is signed by a representative of the workshop that handed over the products, the storekeeper who accepted them to the warehouse, an employee of the technical control department, as well as the head of the delivering workshop.

The auditors revealed a gross violation in the design of the acceptance process. On the waybill No. 446 and No. 447 there was no signature of the head of the warehouse. However, this product was taken out of production and was stored in a warehouse. The auditors require a written explanation from the financially responsible persons and establish the reasons for the discrepancies and the consequences to which they could lead or have led. All responsibility for this violation lies with the head of the warehouse Kalinina IV, the order of the head will be punished.

To summarize data on the output of products for the reporting period, a cumulative statement is used, in which data on the number of products manufactured per shift or working day are transferred from the delivery notes and acts, indicating the date and number of the document, the accounting price (planned (normative) cost or sales price) is affixed ).

During the verification of the documentation, the auditors found a discrepancy between the data in the statement for June 2010. According to the statement, Product B was produced in the amount of 50 pieces, the selling price was 400 rubles. The cost of products at selling prices was 17,000 rubles. The actual cost was 21,000 rubles. And the deviations were plus 4000 rubles.

By recalculation, it was found that the total cost of products B is 20,000 rubles. And the deviation is plus 1000 rubles.

Violation: a documented decrease in the sale value by 3,000 rubles. This led to a change in the deviation for Product B and for the final deviation (in plus, which is negative for the enterprise), as well as a change in the final data of the statement of output for June 2010. The main storekeeper Kuzina O.N. was recognized as the culprit, who admitted that she did it deliberately for personal monetary gain. In accordance with the agreement on full liability, Kuzina Oh.GN. will have to pay the full monetary amount of the damage caused to the organization.

Warehouse accounting is carried out by financially responsible persons on product accounting cards. They reflect the presence and movement of finished products in natural units of measurement (pieces, meters, kilograms, etc.). Cards are opened for each name (stock number) of products in the accounting department and, against receipt in the journal of their registration, are transferred to the warehouse. The cards indicate the name, item number, grade, size and other features of the product, discount price, storage location, stock rate. For convenience, the cards in the warehouse are placed in a special box - a file cabinet, where they are located by product groups, and within groups - by product numbers in ascending order. Cards of one group are separated from another by separators, which indicate the numbers and names of product groups. Entries in the cards are made by financially responsible persons on the basis of documents on receipt at the warehouse and disposal from the warehouse of finished products as operations are performed. At the end of the working day, the final balance is displayed in the cards where the movement of products was noted. At the end of the reporting period, in all cards (regardless of whether there was or was not a movement of finished products for a particular product name), the final balance is affixed.

Card data No. 25 indicate that Product A with item number 2630 is in stock on rack 10 and cell No. 44, as well as income and expenditure for this product.

The auditors checked: the presence of a sufficient number of books or inventory cards of inventory records of materials; the correctness of their filling and maintenance of stored valuables; the timeliness of the implementation of accounts in them and the preparation of monthly reports on the movement of material assets; correctness and timeliness of their inventory.

No violations were found.

Conclusion

Having studied the topic of control and revision of the availability and safety of finished products, I came to the conclusion that this topic is not given enough attention. Everywhere you can find documents and materials, manuals for the control, revision or audit of the shipment and sale of finished products, while the control over products that come from production to warehouses is noticeably worse regulated, therefore, worse controlled. And this is a big minus.

After all, finished products are the end result of the organization's activities, this is exactly the profit that the enterprise receives in natural indicators, but not yet implemented. To maximize profits, enterprises try to minimize costs and thereby reduce costs. But documented overestimate their costs in order to save on taxes and thereby get the most profit.

And what happens in warehouses is of little interest to management. However, at this very time, there may be theft, release of goods to the side under the guise of write-offs for marriage, forgery of documents, and so on. What about fire cases? They suffer huge losses of inventory.

It is necessary to carefully control the safety of products in their places of storage. Detect cases of theft and abuse in time. And the revision helps much more than the inventory, because the auditors have the authority to punish the perpetrators, and given the human factor, this is much more effective.

The availability and safety of finished products at the warehouse of the Bridge LLC organization was checked. The audit was carried out according to the documentation provided by the organization. Responsibility for the correctness of their compilation, completeness and execution lies with the management of the organization.

The audit included the study of the technical condition of the storage facilities for finished products, on a selective basis, verification of warehouse accounting documents, comparison of accounting data with the actual availability of resources, study of the correctness, completeness and timeliness of posting and reflection in the accounting documentation of inventory items.

During the audit, the following violations and abuses were identified:

Poor quality and untimely control over fire safety equipment. Which can lead to huge losses, and negatively affect both the activities of the organization and its financial results.

Documentary underestimation of the sales value of products in the monthly statement.

Lack of requisites on documents, entailing a possible violation of official subordination. In practice, this meant either a violation of official subordination, or the presence of facts of theft or abuse of official duties.

In order to avoid further violations, the following measures should be taken:

Strengthen control over fire safety measures. If necessary, assign a responsible group of persons. It is also necessary to review the duties of warehouse employees.

Strengthen control over the timely and correct execution of documentation, especially during the process of accepting products from production to the warehouse.

Carrying out systematic documentary checks in warehouses by the organization itself.

Bibliography

1. Melnik M.V., Panteleev A.S., Zvezdin A.L. - Control and revision. Tutorial/ Ed. prof. M.V. Miller. - M. ID FBK-PRESS, 2006.

2. Marenkov N.L. Control and revision. Moscow: Economic and Financial Institute. Rostov-on-Don: Phoenix Publishing House, 2005.

3. Rumyantsev A.V. Financial control: a course of lectures. - M.: Publishing house "Case and Service", 2007.

4. Rodionova V.M., Shleinikov V.I. Financial control. - M.: FBK-PRESS, 2008.

5. Burtsev V.V. Organization of the system of state financial control in Russian Federation. - M.: Publishing house - trading corporation "Dashkov and Co", 2007.

6. Pupko G.M. Audit and revision. Tutorial. - M.: Interpres-service, 2007.

7. Online manual "Control and revision" St. Petersburg 2008

http://window.edu.ru/window_catalog/pdf2txt? p_id=37456

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