In a material it is told how to organize the accounting of work of MTP, since primary documents, conducting on accounts department, write-offs of fuels and lubricants and MTP repair.
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The machine and tractor park (further – MTP) is one of the main divisions of agricultural enterprise which carries out the most part of works in plant growing. How the accounting of work of MTP is organized, correctness of reflection of expenses and a kalkulirovaniye of prime cost of finished product depends.
Documentary registration
Let’s begin, as well as it is necessary, from primary documents – "principal witnesses" of economic operations. In a tractor brigade the tally keeper or directly foreman is engaged in them. Into duties of this rabotyonik enters: timely paperwork for the accounting of the executed works, reasonable write-off of combustive-lubricating materials, salary charge to performers and that is important, pervichka delivery in accounts department according to the schedule of flow of documents.
Correctly to organize the current work, I recommend to give out to the performer (whether it be the tally keeper or the foreman) extraction from the mentioned schedule in which the list obligatory for registration of primary documents, terms and an order of their delivery (Situation No. 88 item 5.4) will be provided.
The main primary document for the accounting of work of tractors, combines and other self-propelled cars (except transport works of a tractor) – a registration leaf of the tractor operator-driver (the agricultural account, f. No. 67).
Such leaf is made out on each worker. It is calculated on some changes (as a rule, 15). Daily information on types and amounts of works of a tractor (combine) is brought in it in physical and reference hectares.
The registration leaf forms the basis for write-off of the actual fuel consumption and salary charge to the tractor operator, the combine operator, shturvalny and to a pritsepshchik. The amount of completed work registers in it after measurement, weighing and other ways of definition.
For filling of a given form it is necessary to calculate the following indicators:
• number of the executed conditional reference hectares = quantity of the executed replaceable norms of a tractor (brand) x reference replaceable development;
• reference replaceable development = factor of transfer of physical tractors in reference x number of the fulfilled hours. Such factor can be found in special reference books (see, for example, Directory on planning in a rural economy / Under. Red … A.A.Hit of a fleece. M: Ear, 1984).
Example 1
The MTZ-80 tractor with a seeder carried out corn crops. Performance standard at 7-sentry the working day – 16,8 hectares, actually for change are processed 17,6 hectares. Factor of transfer for this tractor – 0,7.
Let’s calculate data in one day for filling of an uchetyony leaf of the tractor operator-driver:
• quantity of the executed replaceable norms: 17,6 hectares: 16,8 hectares = 1,05norm, changes;
• reference replaceable development of a tractor: 0,7 hectares usl. etal x 7 h = 4,9 hectares usl. etal;
• number of the executed conditional reference hectares: 1,05 norms, changes x 4,9 hectares usl. etal = 5, 15ga usl. etal.
For transport works of tractors (for example, transportation of forages on a farm, TMTs transportation from one warehouse on another, etc.) make out the tractor waybill (the agricultural account, f, No. 68). I will notice that at this document much in common with the lorry waybill: it write out for one day, it contains information on transportation of goods (tjkm), an expense of fuels and lubricants and the salary added to the tractor operator.
In due time the sheets signed by a traktoyorist, the foreman, the agriculturist and approved as the director, hand over in accounts department. Thus the task of the accountant – to check correctness of paperwork and to bring data on the executed works in the Accumulative sheet of use of machine and tractor park (the agricultural account, f. No. 37a).
Accounting
The separate subaccount is intended for the accounting of charges of MTP to account 91 Obshcheproizvodstvennye expenses. On the debit of the account reflect the saved-up expenses, and on the credit them distribute.
Attention! On this account those consider only rasxody which can’t be carried at once on a certain object of the account (culture, a field etc.). If it is known, at what cultivation of culture (or other object of the account) worked a tractor, expenses (fuels and lubricants, a salary to tractor operators, contributions to social funds) carry directly into account 23 "Production" on concrete object.
Expenses on account 91 debit (the subaccount Maintenance of MTP) reflect in a cut of types of equipment: tractors, soil-cultivating cars, seeders, equipment for harvesting, equipment for application of fertilizers etc. Such division is necessary for the correct distribution of expenses. The account is kept under the following articles with the corresponding conductings:
• "Salary" – the main and additional salary to workers of MTP (Dt 91 – Kt 66 Calculations for compensation);
• Contributions to social funds – charges on payroll of tractor operators for transport works (Dt 91 – Kt 65 Calculations for insurance);
• Combustive-lubricating materials – cost of the fuels and lubricants used for work of tractors and during reyomontny works in MTP (Dt 91 – Kt 203rd "Fuel");
• "Spare parts" – cost of the spare parts spent for insignificant repairs which are carried out to MTP, instead of in repair shop of the enterprise (Dt 91 – Kt 207th "Spare parts");
• Invaluable and fast-wearing-out subjects – cost of used MBP (Dt 91 – Kt 22 Invaluable and fast-wearing-out subjects);
• Works and services – cost of works and the services executed and provided by MTP by other enterprises (Dt 91 – Kt 63 Calculations with suppliers);
• "Amortization" – the sum of depreciation charges on fixed assets (Dt 91 – Kt 131 "Depreciation of fixed assets");
• Raw materials and materials – cost of the used raw materials and materials (Dt 91 – Kt 201 "Materials", 205 Construction materials, etc.);
• Other operating expenses – travel expenses, costs of insurance of property of MTP (Dt of 91-Kt 65, 23, 372, etc.).
Using form No. 37a data, the accounts department distributes the saved-up expenses of MTP between separate cultures and transport works in plant growing and animal husbandry is proportional to the executed amounts of works in conditional reference hectares.
As costs of agricultural works of tractors are distributed, are shown in tab. 1.
Table 1
After this operation on account 91 there can be sums of expenses for transport works of tractors. In this regard the accounts department counts prime cost 1ga etal (tjkm), having divided the sum of expenses for volume of transport works in a year according to the accumulative sheet. Then distributes expenses by prime cost multiplication 1ga etal on volume of concrete work.
Let’s consider an example of distribution of expenses for transport works of tractors (tab. 2).
Table 2
Thus, the part of expenses for these works will get to animal husbandry expenses.
In tab. 3 the order of distribution of charges of other equipment of MTP is presented.
Table 3
Having distributed expenses of MTP and having closed account 91, the accountant makes necessary accounting references.
Write-off of fuels and lubricants
From a warehouse fuels and lubricants release by a limit and intaking card on receiving material values (the agricultural account, f. No. VZSG-1, approved by the order No. 929 – see "BALANS-AGRO", 2008, No. 4). Limits of delivery of fuel are approved by the head as the order.
Fuels and lubricants in the following order are written off:
• from a warehouse in podotchet the tractor operator on the basis of a limit and intaking card;
• in production on the basis of a registration leaf of the tractor operator-driver and the tractor waybill. By these documents by a settlement way determine the actual consumption of fuel on the executed works: the rest of fuels and lubricants at date of leaf delivery + amount of the given-out fuel (it is written down in a leaf) – the rest of fuels and lubricants in a tank at date of leaf delivery.
Thus by each type of works write down a consumption of fuel on norm and actual. Norms of an expense of fuels and lubricants establish according to Standard standards of efficiency and fuel expenses on the tractor and transport works, the developed Ukrainian research institution of efficiency of agro-industrial complex of the Ministry of an agrarian policy of Ukraine. Let’s note that also regional research centers are engaged in distribution of collections of standard norms. I recommend on each tractor operator of a message an obverse card of the driver (the annex 7 to the Instruction No. 01/21). In this card the standard and actual cost of fuels and lubricants according to each waybill is considered and the result in a month which reflects economy or an excessive consumption of fuel is deduced.
MTP repair
Repair by economic way carry out in a mechanical-repair workshop of the enterprise.
To the accounting of expenses apply subaccount 234 Auxiliary productions, the analytical account Repair production.
On the debit of the account reflect expenses of spare parts and materials for repair and salary charge to workers, on the credit – cost of the finished repairs and checkups which then close into the accounts corresponding to the purposes of use of repaired fixed assets.
For example, if repair obshcheproizvodstvenyony fixed assets, debit account 91, highly specialized equipment – account 23 (for example, potatoes – or the beet-harvesting combine), the fixed assets used in the administrative case and a sales department – account 92 Administrative expenses and 93rd "Distribution costs".
Besides, the engineer of a workshop conducts the Log-book of expenses in repair shop (the agricultural account f. No. 36). For control of an expenditure of spare parts and charge of a salary each repaired unit of equipment is considered.
The equipment which has arrived in repair, the engineer or the mechanic of a workshop and the foreman of a tractor brigade examines. After survey the Sheet of defects on car repair (the agricultural account, f is made. No. VZSG-6). In it the technical characteristics of a condition of object, volume of repair work, the list of necessary spare parts, i.e. the repair estimate is given.
On the basis of the sheet write out individual dresses for repair work and limit and intaking cards on receiving spare parts (the agricultural account, f. No. VZSG-2) or consignment note of intraeconomic appointment (agricultural account, f. No. VZSG-8). These forms are approved by the Order No. 929.
The removed knots and details estimate at fair (regenerative) value.
Upon termination of repair the sheet is signed by the tractor operator and the manager of a workshop and the director argues. Then it hand over in accounts department for final determination of cost of repair and carrying out expenses in the account.
Example 2
In repair shop two repair lists are issued:
• the sheet No. 1 – on maintenance of a tractor it is written off: spare parts – 450 UAH., a salary – 65 UAH;
• the sheet No. 2 – on maintenance of the beet-harvesting combine it is written off: spare parts – 850 UAH., a salary – 160 UAH. Details subject to restoration which are estimated at 80 UAH are removed from the combine.
The sum of general running costs on a workshop makes 1 000 UAH. Them distribute in proportion to direct compensation according to each sheet.
Costs of repair are reflected in the accounting of a workshop thus:
List of documents
1. The order No. 929 – the order of the Ministry of an agrarian policy of Ukraine from 21.12.07 of No. 929 About the approval of Methodical recommendations about application of specialized forms of primary documents according to the accounting of production stocks in agricultural enterprises.
2. The instruction No. 01/21 – the Instruction on the accounting of receipt and an expenditure of combustive-lubricating materials and uniform coupons on holiday of oil products at the enterprises, in the organizations, collective farms and the state farms, approved by Goskomnefteprodukt of the USSR from 03.02.84 of No. 01/21-8-72.
3. Situation No. 88 – Situation about documentary ensuring records in the accounting, approved by the order of the Ministry of Finance of Ukraine from 24.05.95 of No. 88.
(On Balans-Agro newspaper materials).