Having our own production facilities and a staff of experienced personnel, our packaging company in Moscow provides high-quality, prompt and profitable packaging of kits to order.
With our help, you can effectively prepare a product from several components for sale on the market, use for advertising and corporate purposes.
At your service - the formation of sets of any content, size, functionality and focus:
- completing corporate kits for holidays and business events;
- compiling kits for promotions;
- assembly of gift sets of various themes and for any holiday (including manual assembly of exclusive gift sets in honor of corporate anniversaries, important events and activities);
- formation of travel and hygiene kits, kits for travel, tourism and recreation (by order of hotels, sanatoriums, tourist centers, as well as product manufacturers themselves);
- completing sets of product samples, themed souvenirs and complimentary products used as incentive prizes and promotional gifts;
- formation of sets for sale in retail chains and outlets;
- compiling men's, women's, children's and universal sets for various purposes.
Formation of customized sets
When compiling sets, our company focuses on the needs, preferences and financial capabilities of each customer, thanks to which it always offers him the most effective option.
So, for high-quality kits, we take into account such important characteristics as:
- targeting a specific audience (gender, age, interests, field of activity and social status of the final recipient are taken into account);
- functionality (products in the set can perform an important function and be oriented towards a specific purpose or have the nature of a souvenir);
- thematic focus (depending on the field of activity of the customer company or the event to which the set is dedicated, the composition and design of the set is selected that are suitable in terms of external and semantic characteristics. For example, the packaging of New Year's gifts will differ significantly from traditional business gift sets);
- branding (when creating sets, you can use the corporate symbols, colors and slogans of the customer’s company both on the product itself, as well as on the packaging, label, and attachments);
- quality and uniqueness (when completing sets, products that are suitable in terms of price, prestige, and quality indicators are selected).
It is also possible to form universal compositions.
Our kit design services
We carry out picking and assembly manually, which allows us not only to complete the task efficiently and accurately, but also to take into account the slightest nuances of the order. And the versatility of our work in the field of compiling sets provides a full range of services:
- design of sets (selection of assortment and packaging with the ability to apply any image and text);
- acquisition and storage of products for packaging;
- assembly, manual filling and packaging (if necessary, with investments in packaging, sticking, marking, sticking holograms and labels);
- packaging of ready-made kits in shipping containers;
- delivery throughout Moscow and Russia.
To find out more about the terms of cooperation or to order a complete set, contact our manager by phone in Moscow.
Packaging consists of preliminary preparation of goods located in the company’s warehouse in accordance with the consumer’s order.
Order picking for online stores involves the provision of the following services:
- Sorting. The company's specialists process the products that have arrived at the warehouse from the supplier, after which orders are generated using an invoice.
- Package. Orders for on-line stores are completed either using the supplier’s packaging or the company’s own packaging.
- Weighing. Necessary to control the correctness of the product configuration.
- Marking, sticker. For identification, the product must have a unique number, a label with which is affixed to the order.
- Paperwork. Each order requires accompanying documentation, including a cash receipt, invoice, and a list of goods.
By choosing our company as a provider of these services, online stores will not have to rent their own warehouse for order picking. For large stores, this may not be a big problem, but hiring an entire staff of employees will not be financially profitable at all. In addition, renting a warehouse will cost much more than the services of an outsourcing company.
One of the areas of our company is the acceptance of products for safekeeping - a rapidly developing trend in the field of providing warehousing services. This service saves the supplier company from having to spend money on building and maintaining its own warehouse. The supplier receives a guarantee that the goods will be in complete safety, in addition, this is financial responsibility on our part.
The company's order picking warehouse is heavily guarded. On its territory, records of goods are regularly kept, and all its movements are recorded. The placement of goods occurs according to physical properties that guarantee the safety of the packaging and the product itself. Identical products are placed on shelves next to each other or in stacks. The height of the stack depends on its stability and load. And the front stacks do not completely overlap the back ones, so that you can quickly find and get a certain product. In our warehouse, any product has free access, and it is quite easy to see its article number, since all products are located with barcodes facing out.
The company's service includes a full range of services that combine support of warehouse processes for an online store. Services include: storage of products in a warehouse,order picking,product labeling,product stickers,product packaging,delivery of the order to the buyer.
By choosing our company for delivery, the supplier receives a guarantee that the client will receive his order on time, since order fulfillment for online stores carried out as quickly as possible. The company's employees individually approach the wishes of customers in the field of logistics. Cooperation with our company begins with drawing up a specific plan, which takes into account all the wishes of the supplier. After this, an agreement is concluded, which guarantees the safety of the customer’s goods and timely delivery of orders to the client.
Advantages of choosing a company for processing and storing goods:
- 1. Having created your online store, there is no need to set up a warehouse for order picking and additionally recruit staff, spending time on its management.
- 2. Savings on warehouse rent, equipment and special equipment, employee salaries, sick leave or vacations.
- 3. The ability to fully automate the logistics processes of an online store.
- 4. No need to spend your time and resources on organizing timely delivery of orders to customers.
- 5. As a result, sales volume increases due to our experience and high-quality work of all links in the large supply chain.
Magazine "Warehouse Complex", No. 8, 2007 // August, 2007
The picking process is associated with many performance indicators of the warehouse, the commercial department, and the customer service process as a whole. The quality of order fulfillment creates a certain image of the company in the market and provides it with a certain level of competitiveness.
The largest amount of resources is spent on warehouse operations during order fulfillment. Therefore, the more accurately resource planning occurs, the faster and better the warehouse does its job of picking customer orders.
In the process of fulfilling customer orders, there are several stages in which optimization is possible. But before we consider optimization methods, we will analyze the stages of the order fulfillment process itself.
As a rule, customer orders are accepted and processed by employees of the commercial department, passing them on to the warehouse, where orders are transformed into a task for selecting goods and preparing the order for shipment. In the process of registering an order, the customer service manager uses information about the balance of goods in the warehouse, product range, batches, series, and expiration dates.
After registering a customer's order in the Corporate Information System (CIS), the order arrives at the warehouse automated control system. The warehouse operator creates a task for selecting goods and transfers the task to the pickers.
The goods are selected and transferred to the control and packaging area. The order is then completed and ready to ship to customers and placed in the shipping area.
According to the experience of implementing AXELOT projects, there are 4 main areas of optimization of the process under consideration (Fig. 1):
1. Order acceptance and processing stage
2. Exchange of information between the warehouse and the sales department
3. Planning the selection operation and issuing tasks to pickers
4. Transfer of the selected order to the control zone. Checking and packaging of goods
Rice. 1. Problem areas in the order picking process
Receiving and processing customer orders
There are three factors that can affect the stability of the warehouse at the stage of placing an order by the client: the urgency of orders, the unevenness of the receipt of orders and the placement of additional orders by one client on the same shipment date.
Many people are familiar with the situation when the bulk of orders arrive in the evening, and goods are expected to be shipped in the morning. However, urgent orders may arrive in the morning and must be selected and packaged before the morning shipment begins. This problem is primarily relevant for distribution centers (suppliers of retail stores), as well as for warehouses of finished food products. For a warehouse, this dynamic results in emergency work and the need to organize a night shift.
It is not uncommon for retail stores to place multiple orders throughout the day based on changes in current demand for products. This, in turn, increases the time for operators to process orders, as well as the total time for picking orders in the warehouse. Few companies go to the extent of establishing a clear schedule for placing orders, and the problem of uneven receipt of orders is usually solved by organizing a second shift (in the afternoon or night).
Rush orders or multiple additional orders can be reduced by developing special pricing policies. For example, do not provide discounts for additional and urgent orders or introduce a surcharge factor. However, this method does not completely eliminate the problem of additional orders. Therefore, before orders are transferred to the warehouse for picking, it is recommended to further process them in order to combine orders to one delivery address (Fig. 2).
Until orders are transferred as tasks for goods selection, they are accumulated in the CIS database or warehouse automated control system, where their automatic processing is possible.
Incoming orders from a client with the same parameters (customer, delivery address, contract number, order category, shipment date) must be combined into one order. In this case, the total number of identical goods is calculated. The criteria must be checked immediately after the next order is entered into the information system. This will reduce the total number of orders, and therefore the time for completing them.
Rice. 2. Order combining algorithm
Exchange of information between warehouse and commercial department information systems
Table 1 shows the main types of information that is used by various departments of the enterprise in the process of completing customer orders.
Table 1.
|
Type of information |
A source of information |
Information consumer |
|
Quantity of product, batch, series |
To ensure the reliability of information about a product, it is necessary to register all operations involving the movement of goods in the warehouse automated control system and conduct timely inventories, especially if shortages and mis-grading are identified in warehouse cells |
The commercial department manager promptly informs the client about the availability or absence of goods in stock Warehouse employees, when working on customer complaints, use information about the availability and movement of goods in the warehouse to confirm the validity of the claim and identify who is responsible for the error. |
|
Number of basic units (pieces) in transport or production containers |
When accepting goods, information about the types of transport units is entered into the warehouse automated control system |
When accepting an order, the manager of the commercial department guides the buyer to the quantity of the product, which is a multiple of the packaging. Thus, the need to open boxes and entire packages is reduced, which, in turn, leads to a reduction in packaging time and errors in ordering |
|
Order Fulfillment Status |
At all stages of an order passing through company departments, employees create various internal documents and assign them statuses (for example, planned, in progress, completed) |
Customer service managers can track the status of the order, timely coordinate with the client the time of shipment or, for example, possible changes in the order |
|
Total order volume, number of packages, overall characteristics of packages |
Information is entered into the warehouse automated control system after order packaging is completed. |
Subsequently used by employees of the transport department when planning routes, flights, vehicles |
Planning the selection operation and issuing tasks to pickers
Optimization of the selection planning operation is mainly related to the capabilities of modern warehouse management systems. The systems that AXELOT uses in its work provide two blocks of functions. Firstly, the information system works as a repository of a huge amount of information about products, their series, batches, required storage conditions, expiration dates, packaging sizes, investment levels, etc. Secondly, the embedded placement and selection algorithms can perform a control function, allowing the warehouse operator to automatically generate tasks and distribute them among storekeepers, loaders, and drivers of high-altitude equipment.
Sometimes, in the process of fulfilling customer orders, the sales manager practices reserving a certain product. This can lead to an increase in inventory levels, since usually more goods are reserved than are then shipped. A situation may also arise where illiquid goods with expiring or expired expiration dates may arise, since any sales manager will first of all strive to provide his customer with the best product.
It is recommended to reserve goods for customer orders automatically when planning a selection operation, according to the algorithm laid down in the warehouse automated control system. The fundamental rule in this algorithm is the predetermined procedure for selecting goods in a warehouse by batch or series:
1. FIFO (first-in, first-out) - “first in, first out” - goods are shipped from the batch that arrived at the warehouse earlier than others.
2. LIFO (last-in, first-out) - “last in, first out” - goods from the batch that arrived at the warehouse later than others have high priority during shipment.
3. FEFO (first-ended, first-out) - “first to end, first to go out.” As a rule, shelf life is used as a criterion for determining shipment priority: goods with a shorter remaining shelf life are shipped first.
4. LEFO (last-ended, first-out) - “last ends - first out” - goods with the longest remaining shelf life are shipped first.
The warehouse is tasked with selecting goods from storage locations into the order taking into account the above rules. Mostly, when shipping to customers, the selection procedure is FIFO (non-food group of goods) or FEFO (pharmaceuticals, groceries, other goods with limited shelf life).
In addition to batches and series, when planning selection, the following are taken into account:
Type of transport unit of goods. In warehouses where shipping in small packages and individual items is practiced, as a rule, there is a single-piece selection area. In this case, shipment of whole pallets occurs from the reserve (wholesale) area of the warehouse.
The area where goods are placed in a warehouse. If the warehouse is located in a multi-storey building or in a warehouse where there are several premises with different storage conditions, it is advisable to divide the items in the order into several selection tasks in accordance with existing areas.
Picker's route. When creating a selection task, it is advisable to sort the lines in accordance with the order in which the order picker walks around the storage locations. The routes for movement of equipment and personnel around the warehouse are determined at the stage of developing the layout of the warehouse complex. In the warehouse automated control system, the route is specified by assigning a cell rating. Picker routes are constructed according to the rules below.
General rules for forming a picker route:
- The picker’s route should follow the shortest route around the places where goods are selected and exclude unnecessary movements of the employee, including for the use of available tools (stepladders, stackers).
- It is advisable to organize traffic in such a way that pickers do not have to go through the same aisle twice.
- The beginning and end of the pickers' route should also be optimally oriented relative to the location of the loading expedition zone.
- The warehouse management information system should allow you to build a picker route regardless of the designation of storage locations in the warehouse.
- If part of the order items is subject to selection from all tiers of the selection zone, including hard-to-reach ones, it is necessary to separate selection from hard-to-reach tiers into a separate task. Hard-to-reach tiers mean the upper tiers of racks, goods from which the picker can select only with the help of auxiliary means or mechanisms. Thus, the picker travels along the route twice, first selecting goods from the lower tiers, and then a second time selecting goods from the upper tiers using a stepladder or stacker. The total time for selecting goods per order is reduced.
Transfer of the selected order to the control zone. Checking and packaging of goods
In order to reduce the risk of shortages or mis-grading in customer orders, the warehouse uses the output control function. After selection is completed, orders are transferred to teams of inspectors and packers, who check the compliance of the selected goods with the data in the order, pack the orders, form cargo packages, and, if necessary, label the goods and/or orders. Typically, the order checking and packaging area is located in close proximity to the shipping area.
If, during the inspection of the selected goods, the inspector identifies a discrepancy with the ordered quantity (shortage, surplus, mis-grading), the warehouse operator should create a task for inventorying the cells in which the product of this name is located, and then create a task for placing the surplus in the warehouse and selecting the missing quantity according to order.
Despite the fact that temporarily blocking cells and carrying out inventory may slow down the work of the warehouse, AXELOT consultants strongly recommend carrying out these operations. Otherwise, it is impossible to ensure the availability of up-to-date and reliable information on the quantity of goods in the warehouse.
To quickly complete the control operation, it is recommended to indicate in the selection task to which control table the selected product must be moved.
If the order is divided into several tasks, indicating the control table number will allow you to consolidate all parts of the order at this stage.
Even if the order is not divided into several parts, marking the number of the control table to which the goods need to be moved will help distribute orders evenly between controllers. To do this, the warehouse automated control system must accumulate information about the total amount of work performed by inspectors for the current shift.
The speed of control of selected orders depends on the order volume, the number of lines in the order, the number of packages in the order, and the weight of the order. To analyze the amount of work performed by the controller, it is usually sufficient to use one parameter - the order volume.
The basic principle embedded in the algorithm for distributing orders in the control zone is the following: the next selected order should be placed on the control table with the smallest total volume of previously received orders (Fig. 3.).
In addition to uniform distribution of the load and consolidation of parts of the order, an equipped and well-lit workplace will ensure fast and high-quality work of the controller. It is important that sufficient packaging material is always available.
Fig.3. Uniform distribution of orders to control tables
In conclusion, I would like to say a few words about the problem of compliance with safety regulations. Unfortunately, when visiting warehouses, you can often observe how warehouse employees, while picking orders, climb to the upper tiers of racks, standing on stacker forks, or climb up racks using horizontal beams as ladder steps. This sooner or later leads to tragic consequences. Therefore, when developing the warehouse layout and technology for performing warehouse operations, it is necessary to ensure the prevention of such cases. The following measures will contribute to this:
- Isolation of the active selection zone with boxes, packages, pieces in the lower tiers of pallet racks, or organization of a separate selection zone with low-height shelf racks
- Timely replenishment of goods in the selection area
- Using the upper, hard-to-reach tiers only for storing goods and selecting goods in whole pallets using a stacker
- Separation in time of operations performed by the stacker and performed manually by the picker, which will eliminate the possibility of people and equipment working in the same passage
Thus, in order to ensure high efficiency of the order picking process, it is necessary, firstly, a competent and careful approach to the design of warehouse areas and the development of technological operations, and secondly, maximum use of the capabilities of modern automation tools.
The functioning of a warehouse complex, designed taking into account the characteristics of goods and the specifics of the enterprise, will require fewer resources for cargo processing, provided that stable and safe work of warehouse personnel is maintained.
A properly selected warehouse management system will allow for the timely exchange of accurate and complete information between company departments and automate the process of making many management decisions. But, regardless of whether these tasks are solved by the company’s employees, or with the involvement of consultants on technological design and automation of warehouses, it is necessary to take into account that it is an integrated approach that will allow obtaining tangible results for the enterprise as a whole.
Olga Kaverina, warehouse logistics consultant AXELOT
A trading company can resell goods purchased from a supplier, both in their original form and in processed form. In practice, questions arise: how to take into account additional costs for the purchase of goods, reflect the modification of goods, including by a third party, in the 1C: Accounting 8 program? How to collect several products into a single package? In this article by 1C experts you will find answers to these questions. The entire described sequence of actions and all drawings are made in the new “Taxi” interface.
Accounting for additional costs upon receipt of goods
First, using the example of the 1C: Accounting 8 program (rev. 3.0), we will consider how to reflect the receipt of an already modified product.Example 1
Andromeda LLC applies a general taxation system and is engaged in wholesale and retail trade in fabrics and textile products. An invoice for the T-shirts and a certificate of completion of work to apply the logo on them were received from the supplier (OSNO). Andromeda LLC will sell T-shirts with the logo in bulk.
The receipt of goods (T-shirts) from the supplier is registered in the information system using a document Receipt of goods and services(chapter Purchases) with the type of operation Goods.
In the tabular part of the document, you must indicate the quantity, price and total amount of the goods in accordance with the invoice from the supplier. Since by the time the goods are accepted for registration, ready-made T-shirts with a printed logo have been received from the supplier, in the column Nomenclature You can immediately specify the name of the product as: T-shirt with logo.
As a result of the document Receipt of goods and services
Debit 41.01 Credit 60 - for the amount of goods purchased; Debit 19.03 Credit 60 – for the amount of VAT.
To include the cost of applying a logo in the cost of T-shirts, you need to use the document Receipt of additional expenses(chapter Purchases). Document Receipt of additional expenses it is advisable to create based on the document Receipt of goods and services via button Create based on- in this case the tabular part is on the tab Goods will be filled in automatically.
Please note that in the field Counterparty You can enter the name of an organization other than the organization that supplies the goods, if services for applying the logo in accordance with the contract are performed by another contractor.
Additional costs associated with the purchase of goods can be allocated to each unit of goods in one of two ways:
- By sous mmme;
- According to personality.
The organization chooses the distribution method independently and establishes it in its accounting policies.
The amount of additional costs is indicated in accordance with the data reflected in the certificate of completion from the supplier (Fig. 1).
After completing the document Receipt of additional expenses The following accounting entries are generated:
Debit 41.01 Credit 60 – for the amount of additional expenses; Debit 19.04 Credit 60 – for the amount of VAT on additional expenses.
Thus, the cost of T-shirts will be increased by the cost of work on applying the logo. About the use of the document Receipt of additional information. expenses see video on website.
IS ITS
For more information on accounting for additional costs associated with the receipt of goods, see the “Directory of Business Operations. 1C:Accounting 8" in the "Accounting and Tax Accounting" section of IS 1C:ITS.
Finalization of goods on a toll basis
Let's consider a situation when a product is accepted for accounting, and a third-party organization is involved for its further refinement.Example
Andromeda LLC received a batch of T-shirts from the supplier. It turned out that in order to bring the T-shirts to a condition in which they would be suitable for use for the intended purposes, logos were required to be applied to them, but the organization itself did not have the necessary means to do this.
A batch of T-shirts was transferred to another organization for processing on a toll basis.
In the tabular part of the document Receipt of goods and services(with type of operation Goods) it is necessary to indicate the name, quantity, price and total amount of the goods in accordance with the invoice from the supplier. Let's say in the graph Nomenclature The name of the product will be indicated: Red cotton T-shirt. Next, the goods must be transferred to the processor.
Documents are intended to reflect operations involving the processing of own materials on a toll basis. Transfer of raw materials for processing And Receipt from processing, which are located in the section Production in Group Transfer for processing.
Filling out a document Transfer of goods (Transfer of raw materials for processing), must be bookmarked Goods(Fig. 2) fill in as mandatory details: the name of the processing organization and the agreement with it; name, quantity and accounts of goods (materials) transferred for processing.
Please note, that regardless of how the transferred values were taken into account (as goods or as materials), when transferred for processing in the field Transfer account by default the subaccount of account 10.07 is set - Materials outsourced for processing.
This way there is no need to use the document first Movement of goods to convert goods into materials.
For organizations paying income tax, the total estimate of direct costs associated with the cost of materials transferred for processing is determined in the same way as in accounting - for each processor.
The fact of receiving T-shirts with a logo from a processor must be registered with a document Receipt from processing.
To reflect the output of products, semi-finished products, materials or goods (materials and materials) produced by a third-party organization, you need to fill out the tab Products(Fig. 3).
This tab indicates:
- Nomenclature- name of issued inventory items (in our example - T-shirt with logo type 2);
- Quantity, Planned price And Planned amount- quantity and planned cost of issued inventory items;
- Account- accounts for accounting of issued inventory items;
- Specification- list of cost standards required for issued inventory items (field value Specification will be used when filling out bookmarks Used materials And Returned materials).
The accounting account for issued T-shirts with a logo can be specified as account 43 ( Finished products), and the score is 41.01 ( Goods) - in any case, the program will close cost accounts correctly.
For organizations paying income tax, the total estimate of direct costs attributable to production is reflected in the same way as in accounting - in planned prices. When closing a month when performing a routine operation Closing account 20, 23, 25, 26 its value is adjusted to the actual amount of expenses.
To recognize expenses for the provision of services by a third-party organization for the production of products, you need to fill out the tab Services(Fig. 4).
This tab indicates:
- Nomenclature- name of the services provided;
- Quantity, Price and Amount- the cost of processing services (based on these data, the direct costs of the organization’s production unit are distributed according to the types of services provided when performing the routine operation Closing an account 20, 23, 25, 26);
- Cost item- item of accounting for expenses for the provision of processing services.
On the Cost Account tab, you must specify the following details:
- Cost account- an account for accounting for expenses for the production of products by a third-party organization (in our example, this is subaccount 20.01 - Main production);
- Cost Division- the production unit of the organization that transferred the materials for processing;
- Nomenclature group- type of product manufactured by a third party.
To reflect the write-off of materials as production costs, you need to fill out the tab Used materials.
This tab indicates the name ( Red cotton T-shirt) and the amount of materials used, accounting account (10.07), cost accounting item for expenses related to write-off of materials ( Material costs). Tabular part of the bookmark Used materials Specification on the bookmark Products
If not all materials sent for recycling were used, then to reflect the return of materials from recycling, you need to fill out the tab Returned materials. This tab indicates the name and quantity of materials being returned, the accounting account (10.07) and the materials transfer account. Tabular part of the bookmark Returned Materials can be filled in automatically according to the column data Specification on the bookmark Products or according to account balances 10.07 Materials transferred for processing to the specified counterparty.
In accordance with the accounting policy, the actual cost of finished products is formed without using account 40 - Release of products (works, services).
After completing the document Receipt from processing The following accounting entries are generated:
Debit 43 Credit 20.01 – for the amount of production at planned prices; Debit 20.01 Credit 60.01 – for the amount of processing services; Debit 20.01 Credit 10.07 – for the cost of materials used; Debit 19.04 Credit 60.01 – for the amount of VAT on processing services.
T-shirt with logo type 2) will be adjusted taking into account the actual processing costs incurred.
IS ITS
For more information about outsourced processing of materials, see the video recording of the lecture dated September 25, 2014, “Reflection of the processing operations of customer-supplied raw materials in 1C: Accounting 8 (rev. 3.0)” on the 1C:ITS website.
Processing of goods in-house
Let's say the organization has all the necessary resources to improve the characteristics of the purchased product. How to reflect the transfer of goods to in-house production in 1C: Accounting 8 (rev. 3.0)?Example
Andromeda LLC received from the supplier and received into the warehouse a batch of T-shirts that are planned to be sold in bulk.
In order to increase sales of textile products, after some time it was decided to apply logos to the entire batch of T-shirts using the equipment available to the organization.
In this situation, the question arises: since we will be using our own production process, what is the correct way to receive T-shirts from the supplier, as goods or as materials?
Guided by the Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. By order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, the following procedure can be fixed in the accounting policy:
- if, upon acceptance for accounting, it is impossible to determine whether this type of goods will be finalized in the future, the goods should be capitalized on account 41, and if a decision is made to finalize them, transfer the goods to materials by posting: Debit 10.01 Credit 41.01;
- if the organization, when accepting inventory items for accounting, had the goal of finalizing this type of inventory items before selling it, then it is more correct to reflect the acceptance of inventory items for accounting using account 10 Materials.
From the conditions of Example 3 it follows that the decision to finalize the goods was made later, therefore in the tabular part of the document Receipt of goods and services (with the type of operation Goods) in the graph Account the account is indicated as 41.01. It is also necessary to indicate the name, quantity, price and total amount of the goods in accordance with the invoice from the supplier. Let's say in the graph Nomenclature The product name will be indicated as: T-shirt blue cotton.
After the decision has been made to finalize the goods, it is necessary to convert the goods into materials using a document Movement of goods(chapter Stock). Note that the program allows you to immediately write off inventory items listed on account 41 into production without converting them into materials, so an organization can establish this method of accounting in its accounting policy.
The document is intended to reflect operations for the production of finished products, semi-finished products and the provision of services Shift production report(chapter Production). When entering a document, you must indicate the following details in the header:
- Cost account- production expense account (20.01);
- Cost Division- production division of the organization that produced products (provided services).
To reflect product release, you need to fill out the tab Products. This tab indicates (Fig. 5):
- Products- name of the manufactured product (in our example - T-shirt with logo type 3);
- Nomenclature group- type of product produced;
- Planned amount- planned cost of manufactured products (based on the data in this field, the direct costs of the production unit are distributed by types and names of products produced by it when performing a routine operation Closing accounts 20, 23, 25, 26);
- Specification- a list of cost standards required for issuing inventory items (the value of this field will be used when filling out the tab Materials).
To reflect the write-off of materials as production costs, you need to fill out the Materials tab, which indicates:
- Nomenclature- name of the written-off materials (blue cotton T-shirt);
- Quantity- amount of materials written off;
- Account- materials account (10.01);
- Cost item- item of accounting for expenses for writing off materials (Material expenses);
- Nomenclature group- type of manufactured product to which the cost of production materials is attributed.
Bookmark Materials can be filled in automatically according to the specification (button Fill).
After completing the document Shift production report The corresponding accounting entries will be generated:
Debit 43 Credit 20.01 - for the cost of production at planned prices; Debit 20.01 Credit 10.01 – for the cost of materials used.
During the production process and in accordance with the primary documents, the remaining costs for applying logos are accumulated on account 20.01 (in the context of the corresponding production unit and product group):
- labor costs for workers involved in finishing T-shirts;
- depreciation costs of used equipment;
- consumables, etc.
After performing routine operations to close the month, the cost of production ( T-shirt with logo type 3) will be adjusted taking into account actual costs incurred.
IS ITS
For more information on the production of finished products, see the “Directory of Business Operations. 1C:Accounting 8" in the "Accounting and Tax Accounting" section of IS 1C:ITS.
Product packaging
Now let's consider a situation that often occurs in practice: there are several items of goods that need to be assembled into a set.Example 4
The Andromeda LLC company received an order from a wholesale buyer for a batch of sets of souvenir products. The set should consist of a T-shirt, baseball cap and gift box. The Andromeda LLC company has the necessary goods in stock, but is not complete.
Of course, you can convert all goods into materials and register the operation of picking goods as a production operation. Such a scheme will be justified if, for example, a company installs spare parts for complex equipment, that is, it actually engages in assembly, and assembly is part of production activities. In our example, textile products are placed into finished packaging, so you can avoid production operations by using the accounting system document - Nomenclature complete set(with type of operation Equipment). Document Nomenclature complete set available from section Stock. When entering a document, the following details must be indicated in the header:
- Stock- warehouse where picking (dismantling) is carried out;
- Nomenclature(in our example Set of souvenirs “Sport”);
- Quantity And Set account (41.01).
The tabular part indicates the components, their quantity and accounting accounts (Fig. 6).
The data in the components table can be filled in automatically by indicating the specification of the kit.
After posting the document, transactions will be generated for the write-off of component item items from Credit 41.01 to Debit 41.01 of the finished kit accounting account.
Since quantitative accounting is supported on 41 accounts, the program will automatically calculate the number of sets created in each transaction (in our example, three hundred units of goods yield one hundred sets).
This method must be prescribed in the accounting policy, and the documents with which the company will process the packaging must also be approved.
Document Nomenclature complete set(with type of operation Dismantling) is used in the opposite situation, when the set needs to be disassembled into individual items).
IS ITS
For more information about the operation of assembling items, see the “Directory of Business Operations. 1C:Accounting 8" in the "Accounting and Tax Accounting" section of IS 1C:ITS.
