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Group of programs: Business automation

Software USU

Accounting of stocks at warehouses

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  Who is the developer?

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In order to store material resources at the enterprise, special storage places are created, and to keep records of stocks in warehouses, several tools are used to facilitate their control. Any organization possesses such stocks that need to be stored somewhere and correctly taken into account, and if this is a large and diversified production, then it is impossible to do without correct and timely accounting at warehouses. The person responsible to the process is usually assigned to the warehouse manager, who bears full financial responsibility for the stocks in the warehouses.

The stock has defined products: kept for sale in the standard of business course, produced during manufacturing to sale, used in the mode of crudes or items in manufacturing procedures, or the provision of services. Stocks include final products, work in progress, crudes and materials intended for further use in the production process, its servicing or household needs, products obtained and stored to resale (items obtained by a retail or wholesaler). Land and other property, if it is acquired and held to resale, also count as stocks. If the activity of the organization consists of the provision of services, then work in progress is taken into account the expenses of providing services of which the corresponding income has not yet been recognized.

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Possible net cashable value belongs to the evaluated selling rate in normal conditions of sale, less evaluated expenses of labor and selling. The valuation of reserves at the lowest of these values is based on the principle of prudence, according to which assets and income should not be overestimated, and expenses and liabilities should not be underestimated, which ensures the objectivity of the valuation of reserves in the context of price volatility. This makes it necessary to markdown stocks to their possible net cashable value, if it is lower than the cost price, and revaluate inventories at cost price, if the latter, as a result of an increase in their prices, has become lower than the possible selling price. An exception to the general rule is the situation when the market prices for raw materials and materials fell below their cost, but the finished products made from them will presumably be sold at prices that exceed the cost. At the same time, raw materials and final materials are not overestimated, and such an exclusion does not violate the principle of prudence, since the principle of correlating income and expenses is more important.

Homogeneous stocks are understood to be types of stocks that are related to each other, which practically cannot be estimated separately from each other, stocks belonging to the same assortment of products, or stocks with the same purpose. It is not recommended to depreciate inventories based on aggregated accounting classification groups at warehouses, by industry (metallurgical products, cars, textiles, etc.), since the inventories belonging to such an aggregated group may be heterogeneous.

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To track the movement of stocks on the territory of the enterprise, such paper-based documents as cards, journals, and inventory books were created, which tend to be filled only based on primary documents. Of course, it is not always possible to perform manual accounting at warehouses without errors, because this is a rather laborious and painstaking process that requires attentiveness and control of each stage of the activity of a particular organization. Thus, as soon as the first automated applications of automatic accounting in the warehouses and production were invented, most modern companies moved to a new level of development.

Is a unique USU Software perfectly organize inventory accounting at warehouses? Its extensive functionality covers all aspects of warehouse control, allowing you to reduce the involvement of personnel and staff time, as well as almost accurately generate reports on all movements of stocks. A very simply designed workspace allows quickly getting used to using the application and does not requiring any special skills. Working in such an automatic system allows completely replacing the use of all paper accounting documents, guaranteeing the permanent safety and security of confidential company data. When keeping track of stocks in warehouses, the most important thing is to carefully track and record any movements.

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Accounting of stocks at warehouses