Product monitoring and measurement. Control over the availability and safety of finished products

Product quality monitoring and control includes:

Checking against restrictive lists of permitted components and materials;

Incoming control of purchased products;

Operational control during the manufacturing process;

Quality control finished products;

Periodic assessment of technological processes;

Control tests;

Registration of control results;

Identification of both good and defective products.

Incoming control is done by the incoming control laboratory. The sample size depends on the stability of the quality of product suppliers and the importance of the controlled parameter. The results of the incoming control are recorded and identified with stamps, labels, tags, to exclude the use of non-conforming products. Products accepted by the quality control department of the manufacturer and received with accompanying documentation are subject to incoming inspection.

The release into production of products that have not passed the VC is prohibited.

If the product does not comply with the requirements of the technical documentation, a representative of the supplier is called to draw up a complaint report.

During the production process the following is carried out:

Operational control of product manufacturing;

Periodic and volatile monitoring of technical processes.

Operational control is done at various points production process in accordance with technological processes. This is carried out by the performer of the operation, the technological workshop, the foreman, the quality control officer in accordance with T.D.

Periodic and on-the-fly monitoring of technological discipline is carried out by shop technological services, OGT and the management and quality control department. It is allowed to control parts and assembly units not for all operations. If violations of technological discipline are detected, the results of periodic monitoring are documented in a protocol. After eliminating violations, repeat control.

Volatile control of the technological process is carried out in all departments associated with the production of special products. And it is agreed with the customer’s representative.

Presentation tests – checking the quality of finished products for special purposes.

Acceptance tests - checking the quality of finished products for civilian use.

Preliminary tests of prototypes to confirm the quality of the development.

Acceptance tests - to resolve questions about the feasibility of putting the developed prototypes into production.

Qualification tests - to assess the readiness of organizations to produce products.

Reliability tests.

Periodic and standard testing of products and assembly units.

Periodic tests are carried out for the purpose of: monitoring product quality and the possibility of continuing its production; monitoring the stability of the technological process.

If a product failure is detected during periodic testing, leading specialists from OGK, OGT, as well as a customer representative are called. To confirm the defect, the product is sent to the manufacturing workshop for analysis. Based on the results of the analysis, the department responsible for the failure draws up a list of defects and a decision on the procedure for conducting repeated periodic tests. The results of periodic tests are documented in a report.

Type tests are carried out to assess the effectiveness and feasibility of proposed changes in a product or the technology of its manufacture and (or) its operation.

The type testing program often includes comparative testing of products. The standard testing methodology is developed by OGK, OGT with a customer representative.

Reliability tests.

The purpose of the tests is to check the product’s compliance with reliability requirements and to determine qualitative and political reliability indicators.

Reliability tests are divided into types:

Reliability tests;

Maintainability tests;

Storability tests;

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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 acceptable, those not accepted are subject to, depending on the degree of non-compliance with the technical conditions, processing or rejection. The decisions of the technical control department on the suitability or unsuitability of finished products are final and cannot be canceled.

Control of finished products is the final stage in technical control. About 25% of control service workers are employed in this type.

Control of finished products is carried out as follows: a quality control sampler takes a sample, records basic data in a log and issues a passport for the finished product. Together with the sample, the passport is sent to the quality control laboratory, where analysis is performed. The completed document is sent to the workshop and the sales department. Only after this can the products be sent to another enterprise. This technology for document preparation is carried out at enterprises that produce products in mass quantities.

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

After 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 carries out sampling, checks the quality of packaging, labeling and storage conditions of products in the enterprise’s warehouses before they are shipped.

When inspecting finished products, it is necessary to unambiguously determine such data as sample size, test time and acceptance (or rejection) number sufficient to obtain information about the reliability of the entire batch. The totality of this 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 or the interests of the supplier and the customer are taken into account. Planning based on a guaranteed level of reliability (for example, based on the minimum value of the probability of failure-free operation PZ) is used within industrial supplier enterprises to confirm the production reliability of products to customer requirements. In this case, only the interests of the customer are taken into account, who is guaranteed with a confidence probability P - p that the reliability of the products in the accepted batch is no worse than the rejection level.

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

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

Acceptance control is control of finished products after completion of all technological operations, based on the results of which a decision is made on the suitability of the product 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 quality control inspectors who check the most important parameters of the finished product and record the control results in the passport of each finished product.

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

Purpose, forms and types of control in organizations. Control of finished products

Scientific supervisor: Ph.D.,

FSBEI HPE "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 and control of finished products. Correctness and reliability of the reflection of the movement of finished products in the financial statements.

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

Control can be of a legal or administrative nature; Technical and economic control is of great importance; business entities organize economic and general business control. Financial control occupies a special place in the system of control functions.

Economic control studies the facts of losses and irrational use resources, illegal expenditure of funds and conditions conducive to these phenomena.

Economic control is a system of monitoring and verification economic activity necessary to solve the assigned tasks and eliminate negative conditions that impede the achievement of goals.

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

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

All items of control specified in the definitions are individual aspects of the activities of a business entity. If the information characterizing them can be assessed monetaryally, it is subject to financial control.

Control is also considered as a method or mechanism by which results are compared with the assigned tasks. Control comes down to an activity that ensures that actual results are compared with established indicators and that appropriate changes are made, if necessary.

Control is also considered as a type of activity to monitor and verify the compliance of the process of functioning of an object with the adopted management decisions (laws, plans, norms, standards, rules, orders), identifying the results of the influence of the subject on the object, deviations from the requirements of management decisions, accepted principles of organization and regulation . By identifying deviations and the causes of their occurrence, control makes it possible to determine and carry out measures to change the methods of influencing the object in order to overcome deviations and eliminate obstacles to the optimal functioning of the controlled object.

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

An audit is a precursor to subsequent control, during which a complete documentary and factual audit of all financial and economic transactions performed by the audited organization for a certain period is carried out. During an audit, all operations of an economic entity are checked using all the techniques and methods necessary for this - from reconciling existing documents to counter-inspections in organizations with which the audited entity is connected by financial or other relations.

Carrying out an audit provides a practical and technical opportunity not to miss any violations of the law, the rules of accounting and the preparation of financial statements.

Let's consider 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 ( final result production cycle, assets completed by processing (assembly), the technical and quality characteristics of 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 goods warehouse. An exception is allowed for large-sized products and other products, the delivery of which to the warehouse is difficult for technical reasons. They can be accepted by a representative of the buyer (customer) at the place of manufacture, configuration or assembly, or shipped directly from these places.

The organization of accounting for finished products should ensure the generation of information about 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 a given organization, based on its physical properties (volume, weight, area, linear units or individually).

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

The organization's finished products are accounted for by name, with separate accounting by distinctive features(brands, articles, sizes, models, styles, etc.). In addition, accounting is carried out for enlarged product groups: products of main production, consumer goods, products made from waste, spare parts, etc.

Data from 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 production (at actual production costs).

In this case, the balances of finished products in the warehouse (other storage places) at the end (beginning) of the reporting period can be assessed 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 and raw materials in the production process , materials, fuel, energy, labor and other production costs. The standard cost of finished product balances can also be determined by direct cost items.

When organizing analytical accounting of finished products, it should not be allowed to keep records only in quantitative terms, without corresponding valuation.

It is allowed to use accounting prices in analytical accounting and places of storage of 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 assessing finished products at standard cost is advisable in industries with a mass and serial nature of production and with a large range of finished products. Positive aspects the use of standard cost as an accounting price is convenience in the implementation of operational accounting of the movement of finished products, stability of accounting prices and unity of assessment in planning and analytical accounting.

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

Contract prices are used as discount prices mainly when such prices are stable.

If finished products are accounted for at standard cost or at contract prices, then the difference between the actual cost and the cost of finished products at accounting prices is taken into account in the “Finished Products” account under a separate subaccount “Deviations of the actual cost of finished products from the accounting cost.” Deviations in this subaccount are taken into account by item, or separate groups finished products, or the organization as a whole. The excess of the actual cost over the accounting value is reflected in the debit of the specified subaccount and the credit of the cost accounting accounts. If the actual cost is lower than the book value, then the difference is reflected in a reversal entry.

Write-off of finished products (during shipment, release, etc.) can be carried out at book value. At the same time, deviations related to finished products sold are written off to sales accounts (determined in proportion to their accounting value). Deviations related to the balances of finished products remain in the “Finished Products” account (sub-account “Deviations of the actual cost of finished products from the book value”).

Regardless of the method used to determine accounting prices, the total cost of finished goods (accounting cost plus variances) must equal the actual production cost of those products.

In cases of transition from one type of accounting price to another, as well as changes in the value of accounting prices, the balances of finished products can be recalculated at the time of the change in the accounting price so that all finished products for a given 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 subaccount “Deviations of the actual cost of finished products from the accounting value”;

The amount of reduction in the accounting value is reflected by a reversal entry in the debit of the subaccount “Finished products at accounting prices” to the account “Finished products”; the same amount is reflected in the debit of the subaccount “Deviations of the actual cost of finished products from the book value” by a regular entry.

Recalculation of the accounting value of finished product balances in the cases and in the manner specified in this paragraph is carried out by the organization independently. Recalculation of the accounting value should not lead to a change in the total cost of finished products, i.e., the amount of balances for both sub-accounts taken together.

Recalculation of the accounting value of finished product balances 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 capitalized.

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 formalized by invoices, specifications, acceptance certificates and other primary documents.

The release of finished products to customers is usually documented using invoices. Depending on the industry specifics, organizations can use specialized forms of invoices and other primary documents indicating the required details.

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 division 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. The recipient must sign for receipt on all copies of the invoice.

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

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

5. It is recommended to issue invoices in the form established by Decree of the Government of the Russian Federation dated 01.01.01 No. 46 “On introducing changes to the Procedure for maintaining invoice journals for calculations of value added tax”, in two copies. The first copy is sent or transferred to the buyer no later than 10 days from the date of shipment of the product, and the second copy remains with the supplier organization for reflection in the sales book and VAT calculation.

When shipping (dispensing) finished products, the amounts payable by the buyer are determined, and a settlement document is drawn up and presented to him for payment.

The supplier records the amounts payable by the buyer as a debit to the settlement account, which consists of:

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

b) the cost of containers in cases of payment for containers in excess of the contract price of products or goods (credit to the “Materials” account, sub-account “Containers and container materials”);

c) 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 contract price of the finished product:

Executed by our own forces and by the supplier’s transport (credit to the sales account);

Accounting for goods at trading enterprises is organized: in the accounting department - by financially responsible persons (teams) in value terms; in warehouses - by name, grade, quantity and price of goods in product books, product cards.

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

One batch is considered: goods received by one type 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 party card, it indicates the number of the party card and the date of its preparation; Name of product; number and date of the goods acceptance certificate; number and date of the invoice under which the goods were received; supplier details, type of transport, place of departure; name, grade and quantity (weight) of the goods.

As goods are released, the date of release is indicated in the batch card; number of the consumable product document; recipient's name; type of transport, place of departure; names, grade and quantity (weight) of the goods supplied.

The full consumption of a consignment of goods is documented in the consignment card with the signatures of the warehouse manager and merchandiser. After this, the batch card is sent to the accounting department for verification. If an inspection for a given batch reveals a shortage of goods, then the surplus within the limits of natural loss norms is written off as selling expenses:

Dt sch. 44 – Set count. 41-1.

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

Dt sch. 94 – Set count. 41-1;

Dt sch. 73-2 – Kit sch.94.

In this case, no inventory is carried out. Surplus goods identified during inspection are included in non-operating income;

Dt sch. 41-1 – Set of accounts. 91-1.

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

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

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

Depending on the number of incoming and outgoing documents for each item and type of goods, one or several pages open in the magazine. With the varietal storage method, homogeneous goods of different names, having the same accounting price, can be recorded on one page of the journal. For example, on one page you can list 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 entries in the journal, they reflect the balance of goods at the beginning of the year.

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

Finished products shipped or presented to customers at sales prices (including VAT and excise taxes) 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 goods shipped or presented to the buyer is written off to the debit of account 43 “Finished products”.

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

After receiving a notice of recognition of revenue from the sale of products, the supplier writes it off 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 excise taxes) 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 commission and other similar basis. When such products are released, they are written off from the credit of account 43 to the debit of account 45. When a notification is received from the commission agent about the sale of the products transferred to him, they are written off from the credit of account 45 “Goods shipped” to the debit of account 90 “Sales” with simultaneous reflection in the debit of account 62 “ Settlements with buyers and customers" and credit account 90 "Sales".

The cost of completed work and services provided is written off at actual or standard (planned) cost from the credit of account 20 “Main production” or 40 “Release of products (works, services)” to the debit of account 90 “Sales” as invoices are presented for work and services performed. . 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 of 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 the accounting registers.

3. The cases, timing 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. Discrepancies identified during the inventory between the actual availability of objects and the data of the accounting registers are subject to registration in accounting in the reporting period to which the date as of which the inventory was carried out relates.

Inventory, which serves as an instrument of accounting control and an element of accounting policy, is a certain sequence of actions to document the presence, condition and assessment of the property and liabilities of an enterprise in order to ensure the reliability of accounting and reporting data (identifying an unjustified decrease in the capital of a business entity invested in various types of assets) . Inventory is necessary to ensure the reliability of accounting data and financial statements. The procedure for conducting and recording the results of inventory at an enterprise is regulated by the following legislative acts (except for the law “On Accounting”):

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

Resolution of the State Statistics Committee of the Russian Federation dated January 1, 2001 N 26 “On approval of the unified form of primary accounting documentation N INV-26 “Record of results identified by inventory”.

Guidelines for inventory of property and financial obligations were approved by order of the Ministry of Finance of the Russian Federation dated January 1, 2001 N 49.

The procedure and timing of the inventory is determined by the head of the organization, except for cases when 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, except in cases where an inventory is mandatory. The inventory procedure independently chosen by the enterprise includes: (a) a schedule for conducting scheduled and unscheduled inventories (including mandatory ones) in the reporting year; (b) dates of scheduled inventories; (c) a list of assets and liabilities checked during each inventory.

Carrying out an inventory is possible provided that the head of the enterprise has issued an order (resolution, order) to carry out an inventory in the form N INV-22, which must be registered in the journal of accounting and monitoring the implementation of orders to carry out an inventory in the form INV-23. The order must be prepared at least 10 days before the start of the planned inventory. To carry out inventories, the organization creates inventory commissions, which can be permanent, working, or one-time.

After checking the actual availability of material assets, inventory reports are drawn up and inventory lists. The forms of inventory lists and inventory acts are approved by Resolution of the State Statistics Committee of Russia dated January 1, 2001 N 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”

Inventory lists and inventory reports, compiled according to the corresponding standard unified forms, are the primary accounting documents. Inventory records can be filled out either by hand or using a computer. Marks and erasures are not allowed in them. Inventory lists indicate the names of the goods and materials being checked, as well as their quantity in the units of measurement accepted for accounting. On last page In the inventory list, a note is made on checking prices and calculating the results signed by the persons who carried out the check. Completed inventory records are transferred to the accounting department, where, based on the results of comparison of accounting data and inventory data, a matching statement is compiled.

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

a) establishes whether the organization has persons responsible for financial liability for the safety of valuables, determines the size of this responsibility;

b) analyzes possible ways to recover doubtful accounts receivable through debt transfer, 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 of write-off of these objects;

d) identifies the causes of shortages and surpluses, obtaining the facts of the formation of surpluses or shortages detailed explanations from financially responsible persons.

The conclusions adopted at the meeting of the inventory commission are documented in minutes. Surpluses identified during inventory are taken into account at market value by debiting the corresponding inventory account (01 “Fixed Assets”, 10 “Materials”, 41 “Goods”, 43 “Finished Products”, 50 “Cash”) and crediting the account 91-1 "Other income". Much more often, however, food industry enterprises have to deal with shortages * (312). The shortage of property and its damage within the limits of natural loss are attributed to the costs of production or circulation, and the shortage of property and its damage in excess of the norm is attributed to the guilty persons. If the guilty persons are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its damage are written off to financial results. In all cases, the initially identified deficiencies are reflected in account 94 “Shortages and losses from damage to valuables”, and then written off to the financial results account (99).

The inventory of finished products is carried out in the same way as the inventory of materials. When taking inventory of goods shipped, not paid for on time by buyers, located in the warehouses of other organizations, the validity of the amounts listed in the relevant accounting accounts is checked.

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

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

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

Inventory assets stored in the warehouses of other organizations are included 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, storage location, numbers and dates of documents.

Identified surpluses of finished products and goods are assessed at market value on the inventory date and included in non-operating income (accounts 43 “Finished Products” and 41 “Goods” are debited, account 91 “Other Income and Expenses” is credited).

Re-grading surpluses are taken into account in account 43 or 41 from the credit of account 94 “Shortages and losses from damage to valuables.” Identified shortages, losses, thefts 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 the accounting for the release of finished products, the auditor needs to check: the correctness and timeliness of the execution of documents for the delivery of products from production to the warehouse; correct 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 deviations of actual costs from the planned ones; compiling analytical and synthetic accounting records for account 43 “Finished Products” in the General Ledger and Balance Sheet; correct assessment of finished products.

If the products are not documented in the acceptance documents of the organization’s workshop or warehouse and are not reflected in the accounting records, unaccounted products arise.

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

In some cases, unaccounted for products can be identified by comparing documents reflecting the receipt of products: documentary data from warehouses and workshops that produce 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 unaccounted for surplus raw materials does not provide sufficient grounds for asserting the existence of material damage. These products may be in stock. Material damage will occur only if unaccounted for products are available, i.e. they were exported without being recorded.

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

However, in cases where the export of unaccounted products from an organization that produced such products in large quantities and had reserves of raw materials and materials for this purpose is documented, the auditor must determine material damage in the amount of the cost of exported unaccounted products.

When auditing the accounting of 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 are drawn up correctly; Are the documents for the shipment of products correctly completed? Are the prices for shipped products correct? whether selling prices are set correctly, taking into account payment of the costs of delivering products from the supplier to the buyer in accordance with the concluded supply agreements; whether payment requests and orders for shipped products were submitted to the bank in a timely manner; are the documents for the release of products correctly completed if the products are released directly from the supplier’s warehouse; Is warehouse accounting of finished products organized correctly? Is analytical and synthetic accounting of shipments and sales of products (works, services) maintained correctly?

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

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

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

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

If the store packages goods that have already been transferred to the sales floor, then the cost of packaging materials is charged to account 44 “Sales expenses”. Indeed, by the time the goods are transferred for sale, their actual cost must 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 stipulated in clause 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 researching is integral part management process. Control and accounting of finished products leads to timely prevention, identification and elimination of violations of legislation in accounting, norms, rules, violations 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, you can achieve the highest goals in the development and management of the enterprise.

Literature

1. Audit and control: textbook / , / ed. prof. . – M.: KNORUS, 200 p.

2. Control and audit: textbook. manual for university students studying in specialties 060500 “Finance and Credit” /; edited by . – M.: UNITY-DANA, 2007. – 256 p.

3. Order of the Ministry of Finance of the Russian Federation dated January 1, 2001 N 119n “On approval of the Guidelines for accounting inventories" (with amendments and additions) Section 4. Accounting for finished products

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

5. the federal law dated December 6, 2011 N 402-FZ “On Accounting”.

6. Berdyshev accounting and taxation of enterprises Food Industry. - System GARANT, 2008

Product quality control is control of the quantitative and qualitative characteristics of products, their compliance with established requirements. Types of control differ according to classification criteria, defined mainly by GOST 16504-81. Let's look at them.

1. Product life stage:

Production control carried out at the production stage;

Operational control carried out at the stage of product operation.

2. Stage of the production cycle:

Incoming inspection of raw materials, materials, components supplied to the consumer or customer and intended for use at the stage of manufacturing, repair or operation of products;

Operational quality control of products during their manufacturing process to assess the state of the technological process with subsequent adjustment, if necessary;

Acceptance or final inspection, designed to determine whether the unit or batch of finished product being supplied or intended to be supplied is acceptable for use;

Product storage control;

Control of product transportation.

3. Completeness of product testing:

Continuous control, in which all units of the product are checked;

Sampling control, in which a relatively small number of product units are checked from a population (batch);

Continuous (continuous) control is the ultimate (100%) version of control. Carrying out this type of control is associated with high costs and, as a rule, it serves to substantiate the general hypothesis about the nature of changes in the controlled random variable.

Complete control is carried out in the following cases:

At the stage of development of new products;

When the technological process does not provide the necessary stability of product quality;

With high requirements for the quality of products, when defects are absolutely unacceptable.

Sampling control is the periodic taking of samples from a batch for analysis or the periodic performance of a number of measurements of product quality indicators. The sample size or number of measurements is determined based on the methods of mathematical statistics.

Selective control is used in the following cases:

Mass and large-scale production, when risks for the manufacturer and consumer of the product are allowed;

When controlled units of products are destroyed or lose their properties during inspection;

High labor intensity of control.

4. Nature of receipt of products for control:

Continuous monitoring (monitoring of bulk and liquid materials), ensuring continuous flow of information about the controlled characteristics;

Periodic monitoring of a special batch of products (or a sample of products) and, accordingly, discrete receipt of information about the controlled characteristics of the product occurs.

5. Quality control period:

Planned control according to regulations;

Volatile control, carried out suddenly, at previously unplanned points in time;

Inspection control is a periodic control of already tested products from which detected defects have been removed, carried out when necessary to check the quality of work by the technical control department;

Inspection control in special cases carried out by representatives of the customer to increase the responsibility of the manufacturer's inspection body.

6. Methods and means of control:

Measurement control carried out using measuring instruments;

Registration control carried out by registering the values ​​of controlled parameters of products or processes;

Organoleptic control, in which primary information is perceived by the senses - the taste of the food product, the color of the fabric, the legibility of the font, compliance with fashion, etc.;

Visual control - organoleptic control carried out by the organs of vision;

Technical inspection is control carried out mainly using the senses and, if necessary, control means, the nomenclature of which is indicated by the relevant documentation.

7. According to the verification method:

Mechanized;

Automatic systems;

Automated systems;

8. Type of controlled parameter:

Quantitative characteristics;

Qualitative characteristics;

Alternative sign.

Quantitative characteristics are represented by variables, the measurement of which is based on continuous numerical scales, for example, length, weight, component content, etc. Qualitative characteristics- these are attributes that are assessed either without detailed measurement (according to the principle of “pass or fail”), or subjectively (something has a certain attribute or does not have it, for example, the surface is finished acceptable or unacceptable). Assessing the quality of products based on the principle of “pass or fail” is called assessment by an alternative criterion.

Quantitative control means measurement (definition numerical value) and checking for compliance physical quantities, technical parameters, composition and physical and mechanical (strength, hardness, viscosity), biological, chemical and other properties of the product. In Russia, about 200 billion measurements are made daily.

During quality control, each tested unit is assigned to a specific quality gradation group. The quality gradation is adjusted to a quantification scale or a scoring scale. Quality control is carried out using organoleptic and visual control and expert assessment methods.

When monitoring by alternative criteria, all products of the inspected batch are divided into two groups: suitable and defective. A defective unit of production is a unit of production that has at least one nonconformity with the requirements. Defect- each individual non-compliance of the product with the requirements established regulatory documentation. Products, the transfer of which is not allowed due to the presence of defects, are considered as marriage.

9. The influence of control on the state of the object:

Destructive testing, in which the product becomes unsuitable for further use;

Non-destructive testing, which preserves the suitability of the object for use.

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 mandatory prerequisite for ensuring a given level of product quality at minimum costs for its production. This problem is solved at enterprises with the help of technical control.

Technical control is called verification of compliance with 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 enterprise's products both in finished form and at all stages of its production, technological processes, tools, technological discipline and general culture production. Technical control is designed to ensure the production of products that meet the requirements of design and technological documentation, to facilitate the manufacture of products with the least amount of time and money, to provide initial data and materials that can be used to develop measures to improve product quality and reduce costs.

The following types of control are distinguished according to the stages of the production process:

- input control carried out before the start of processing in order to prevent defects and defects caused by poor quality of incoming materials, semi-finished products and 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 identification and removal of defects, and elimination of defects. 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, QC foreman (BCC). 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 compliance of quality with the requirements established in the regulatory and technical documentation. Packaging, completeness, etc. are also controlled. All products completed by processing in a given workshop are subject to this control before entering the next workshop or directly to the warehouse. Acceptance control prevents the sending of substandard products to the consumer. It is performed by a controller, a quality control specialist, and in some cases by a customer representative. Depending on the type of product, appropriate tests may be carried out during this control.

Based on the completeness of control coverage of manufactured products, the following are distinguished:

- solid control - checking each product in a manufactured batch. Typically, such control is necessary when the starting materials and workpieces are heterogeneous and when the technological process is unstable. Complete 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 part of the manufactured products is controlled. Used when large quantities identical products and with a stable technological process. Selective control significantly reduces the labor intensity of control in a stable technological process; in an unstable process, selective control will lead to the conclusion that a batch of products contaminated with defects must be completely sorted.

According to the degree of connection with the objects of control over time, the following are distinguished:

- volatile control carried out directly at the site of production, repair, storage of products at random indefinite moments of time (suddenly) in order to timely identify violations of technical requirements and product defects, as well as prevent such violations. It is carried out only selectively for low-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 control means;

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

According to the means of control used, there are:

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

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

- control by reference sample– comparison of the characteristics of the controlled product with the characteristics of the controlled sample. Used when assessing the controlled characteristics and parameters of a product, when their measurement is impossible or economically impractical;

- organoleptic control carried out only through the senses without determining the numerical values ​​of the controlled object;

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

A special type of control is control inspection, which represents recheck products already accepted by the quality control department, or checking compliance with the control rules. 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 personnel and encourages them to be attentive to their duties. The set of types, means of control, methods of performing control operations and performers interacting with the object of control constitutes a control system.

In the product quality management system statistical control methods are the most progressive. They are based on the application of mathematical statistics methods to systematic monitoring 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:

They are preventive;

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

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

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

Selective statistical acceptance control of finished product quality;

Statistical analysis of the accuracy of technological processes;

Current control for the purpose of regulating and maintaining the process in a state that ensures 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. A control plan is a set of rules according to which a selection 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 inspection of materials, raw materials and components, during operational control, and during control of finished products.

Often, complete inspection or sorting of all products is not possible due to the uneconomical nature of testing large batches of products or the inevitable destruction of products during inspection (for example, testing light bulbs for durability).

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

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

There are two types of one-time statistical control: statistical acceptance control on a quantitative basis and statistical acceptance control on an alternative basis.

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

Statistical acceptance control based on an alternative criterion is used in cases where acceptance of a batch of products in the presence of defective products in the sample is unacceptable ( With=0) for economic or other reasons. In this case, the rule is used: if not a single defective product is found in the sample, the batch N accepted; If there is at least one defective product, the batch is rejected.

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

The most important parameters of one-time statistical acceptance control are the sample size P and acceptance number With. 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 supplier's risk, like the consumer's risk, is set as a percentage (0.05% or 0.1%). Supplier risk is the probability of rejecting batches of products that have an acceptable level of defectiveness. Conversely, consumer risk is the probability of accepting a batch of products that has a defective level.

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

Sequential control (sequential analysis) does not determine in advance the number of products from which a conclusion about the quality of the product will be made. Sampling is carried out in small groups sequentially until convincing results are obtained, on which a decision is made. Multi-stage control and sequential analysis require highly qualified controllers, therefore, although special control tables exist, they are not widely used.

Statistical acceptance control is used in conditions of 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 staples and gauges), which determines the value of the controlled parameter.

In conditions of serial and mass production, methods of continuous monitoring of the progress of the technological process and statistical regulation of its quality should be widely used. The increasing complexity of equipment and technological systems, the transition to unmanned technology places 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 the quality control of products at the output of the system, but also about the performance of technological systems, including equipment, fixtures, tools, workpieces and the performer - worker, operator or adjuster, therefore the complexity of control operations in automatic and flexible automated production reaches 50% or more of the total labor costs associated with the manufacture of products. In this regard, the improvement of existing and creation of new quality management systems for technological processes is carried out by automating control, using new control means, including acoustic, magnetic, optical, radiation, etc.

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

Tests and questions

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

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

3. Consider statistical methods of technical control.

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

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

Question No. 1 Work quality control.

The quality of concrete and reinforced concrete structures is defined as a combined 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 mixture;

When laying concrete mixture;

When caring for concrete during its hardening process.

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

During transportation care must be taken to ensure that the concrete mixture does not begin to set, does not disintegrate into its components, or lose mobility due to loss of water, cement or setting.

During the formwork process control the correct installation of formwork, fastenings, as well as the density of joints in panels and interfaces, 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 reference to the alignment 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 control of structures is carried out upon acceptance of reinforcement (presence of factory marks and tags, quality of reinforcing steel); during warehousing and transportation (correct storage by brands, grades, sizes, safety during transportation); in the manufacture of reinforcing elements and structures (correct shape and size, welding quality, adherence to 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 checked.

At the installation site, you should pay attention to the height of the mixture being dropped, 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 stratification of the mixture and the formation of cavities and voids. The correct care of concrete, compliance with the timing and sequence of stripping, partial and full loading of structures, the quality of completed structures and taking measures to eliminate defects are monitored.

The process of vibration compaction is monitored visually, by the degree of settlement of the mixture, the cessation of air bubbles escaping from it, and the appearance of laitance on the surface.

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

Along with the standard laboratory methods assessing the strength of concrete on samples, using indirect non-destructive methods for assessing strength directly in structures. 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 speed of propagation of longitudinal ultrasonic waves in concrete and the degree of their attenuation.

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

With the ultrasonic pulse method They use special ultrasonic devices, with the help of which they determine the speed of passage of ultrasound through the concrete of the structure. Using the calibration curves of the ultrasonic speed and the compressive strength of concrete, the compressive strength of concrete in a structure is determined

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

· During the preparation of the concrete mixture, they are monitored at least
than every 2 hours: absence of ice, snow and frozen clods in non-
heated aggregates fed into the concrete mixer, when prepared
burning concrete mixture with antifreeze additives; temperature
water and aggregates before loading into the concrete mixer; concentration
salt solution; temperature of the mixture at the outlet of the concrete mixer.

· When transporting concrete mixture, check once per shift
implementation of measures for shelter, insulation and heating of transport
noah and receiving containers.

· When pre-heating the mixture electrically before placing it in
The design controls the temperature of each heated portion.

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

· When laying the mixture, control its temperature during unloading
from Vehicle and the temperature of the laid concrete mixture. Pro-
check the compliance 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, cooling time of the concrete mixture to O °C

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

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

For all operations to control the quality of technological processes and the quality of materials, inspection (test) reports are drawn up, which are presented to the commission accepting the facility. During the course of work, acceptance certificates are drawn up for the base and block before laying the concrete mixture and temperature control work logs are filled out in the prescribed form.

Question No. 2 Safety precautions when performing work.

Safety of work must be ensured:

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

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

• methods for slinging formwork structural elements must ensure their delivery 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 guy wires;
• People are not allowed to be under the mounted elements until they are installed in the design position and secured;
• the vibrator is not allowed to touch the reinforcement during the process of compacting the concrete mixture;
• Workers are not allowed to be in the area of ​​movement of the rotary tub; the movement itself, in a loaded and empty state, should only take place with the gate securely closed;
• Only persons who have a certificate authorizing them to operate them are allowed to operate 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 remaining concrete mixture can only be done with the drum stationary.

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

During the production of formwork, reinforcement, concrete and formwork processes, it is necessary to monitor the fastening of scaffolding and scaffolding, their stability, and the correct fastening of decking, railings, fences, and stairs.

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 previous one has been finally secured. Panel formwork of columns, crossbars and beams may be installed from mobile stepladders at a height above their installation level (on the ground or underlying ceiling) of no more than 5.5 m. Work at a height of 5.5...8 m is permitted only from mobile scaffolds having a working platform with fences at the top.

Workers engaged in electrical heating of concrete should be equipped with rubber boots and dielectric galoshes, and electricians should also be equipped with rubber gloves. Connecting the heating wires and measuring the concrete temperature with technical thermometers are carried out when the voltage is turned off.

The area where electrical heating of concrete is carried out must be fenced, and at night, illuminated and equipped with warning 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 permissible. The area where concrete is electrically heated must be constantly supervised by an electrician on duty.

When working in winter conditions and hot climates, there are additional factors that pose a danger to workers that must be taken into account:

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

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

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

1. Preanalytical (prescription of the test by a doctor, collection of material, transportation).

2. Analytical (sample examination).

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