1. Theoretical and methodological bases of materials accounting

Returnable waste

Purchased semi-finished products

Basic materials

Spare parts

Fuel

Building materials

Other materials

Raw material





Depending on the purpose and usage



Materials





By technical properties

Name

size

View

variety

Profile

stamp

In the production process, materials are used differently. Some of them are completely consumsed in the production process (raw materials), change only their shape (lubricants, paints), others – are included in the product without any external changes (spare parts), the fourth-only contribute to the manufacture of products, are not included in their mass or chemical composition.

"Accounting of material and production stocks" establishes that the item number developed by the organization in the context of names and homogeneous groups, i.e. each type, grade, and size of materials, is selected as the accounting unit. Therefore, it is necessary to classify the materials for each:

1. 
   by name.
   
2. 
   view;
   
3. 
   size.
   
4. 
   the variety.
   
5. 
   brand name.
   
6. 
   to your profile,
   

which are divided into the above groups.
A clear classification (grouping) of material assets according to certain characteristics and the choice of accounting unit are necessary for timely and correct organization of inventory accounting, both in the warehouse and in the accounting department of the organization.

4.