OJSC "Tushino Machine-Building Plant" (TMZ) - until recently - largest enterprise aerospace industry of Russia. The enterprise was founded in 1932 with the aim of mastering the latest models of the aviation industry (Stal-2 aircraft). Since 1936 - the State Union Plant No. 82 of the Narkomtyazhprom.
AT different time the plant produced both military products - front-line fighters Yak-7, Yak-9, and civilian products - trolleybuses, trams, buses. In 1980-1990 (until 1993) the enterprise carried out construction manned orbital ships reusableBuran.
In the early 90s, the plant participated in the construction projectKalmyk wind farmby supplying three wind turbines with a capacity of 1 MW (the only wind turbines of this capacity produced in Russia).
One of the latest contracts is the supply of equipment for constructionAdygei hydroelectric power station in 2008-2009.
Factory in Soviet time 28 thousand people worked, in the early 2000s - about 3500 people, in 2012 there were 1500 people. For 2013, the number of employees was 860 people; according to the bankruptcy trustee, as of 2013, the number of employees of the enterprise was 886 people, while during the bankruptcy in 2013-2015. 706 employees were dismissed from the enterprise. After the organized bankruptcy procedure of the plant in 2013-2015, no more than 150 people remained in the state.
In 2018, the property of TMZ was put up for sale at an open auction by Avito.
The object is being implemented within the framework of Federal Law -127 "On Insolvency (Bankruptcy)".
On the official website of the plant, there is no information about the sale of property in its entirety, but there is a section "Property for sale". The list is extensive...
Information about the property of OAO TMZ offered for sale at open auction in accordance with the Regulations on the sale of part of the property of the debtor, approved by the Meeting of creditors of OAO TMZ on November 24, 2015, protocol No. 14 / KP
The question arises: what about the talk about revival high-tech industries, especially in the defense industry?
Already TMZ, which produced Buran, is much more technologically advanced?
Instead, one must understand that the Moscow government will receive a site for renovation. Talks about this have been going on for a long time, there is a lot of space there, it is possible to move all of Tushino to a new ghetto. But what about production? Where and by whom will future Tushino residents work in the new beautiful capitalist tomorrow? Waiters, cops, prostitutes on the Volokolamsk highway?
But our overseas friends can be calm - nothing like that " Buran ", from Russia will no longer fly ...
Urban passenger transport
In addition, OAO TMZ, under an agreement with the Likinsky Bus Plant, modified and equipped the vehicle kits for LIAZ buses.
The refinement included the installation of interiors, seats, a handrail system, wheelchair attachment equipment, and side seats. Installation of ACS systems - “automated passenger passage control system”, which includes a validator and a turnstile of the first door of the bus and an additional validator at the second door.
For 15 years Moscow purchased buses with interiors manufactured by OAO TMZ.
During this time, the company has accumulated rich experience in creating salons approaching the best examples European level.
Hydropower equipment was also produced.
A distinctive feature of the units offered by OAO TMZ was the use of technical solutions that make it possible to provide a variable (including non-synchronous) rotational speed of the mechanical parts of the unit in relation to the frequency of the industrial electrical network. The use of machines with such an important property makes it possible, in comparison with traditional designs, to achieve high rates both in terms of productivity, and in terms of cost and economic efficiency.
The design of the units manufactured at OAO TMZ favorably differed from the traditional ones. The composition of the manufactured equipment is turbine-generator units with adjustable speed.
Unit designs meet the following conditions:
— the possibility of their manufacture at OAO TMZ with minimal cooperation with third-party production facilities, which affects the cost of products, makes it possible to create the basis for flexible and — effective management costs;
- the maximum possible serial production and a reduction in the range of machines, which will make it possible to reduce the costs of pre-production;
- higher reliability, while maintaining the achieved level of energy parameters of existing analogues;
— a modern level of automation in the operation of the supplied products.
Lecture 7
Question 3. Warehouse operations for inventory accounting
Question 1. Receipt of inventory and services
Inventories are assets in the form of:
1) stocks of raw materials, materials, purchased semi-finished products and components, structures and parts, fuel, containers and packaging materials, spare parts, other materials intended for use in production or performance of works and services;
2) work in progress, performance of works and services;
3) finished products, goods intended for sale in the course of the activity of the entity
In the configuration for storing information on all types of inventory there is a reference book Nomenclature. You can open this directory using the menu Warehouse→Nomenclature or through the menu Enterprise→Goods (materials, products, services)→Nomenclature.
Since the Nomenclature directory stores information on all types of inventory, it is advisable to group them by type, for example, "Goods", "Materials", "Services", etc.
In the chart of accounts, inventory accounting is organized on account 1300 “Inventories”.
In documents that, during posting, register the movement of inventories, such as: receipt of stocks, write-off and sale of inventories, the user must select the stock item and indicate the accounting accounts on which the selected inventories are listed. In order for the user not to specify the accounting account “manually” each time in the tabular part of the document, you can initially set up inventory accounting accounts, which will subsequently be automatically installed in documents. In order to set item accounts for each type of inventory, the information register is used Item accounting accounts. You can open this information register in several ways:
Using the menu Enterprise→Products (materials, products, services)→Accounts for item accounting;
By pressing the "Go" button on the command panel of the Nomenclature reference book and selecting the item Accounting items.
As part of the “Accounting for Kazakhstan” configuration, documents for recording the receipt and sale of inventories and services are combined in the “Purchase” and “Sale” menus, respectively. Thus, documents for the receipt of inventories and services can be opened through the "Purchase" menu, documents for the sale of inventories and services through the "Sale" menu.
Power of attorney.
To issue a power of attorney to an accountable person to receive inventory from third-party organizations, the Power of Attorney document is used in the configuration (menu Purchase → Power of Attorney).
This document does not generate any movements in registers, is not reflected in accounting and tax accounting, but with its help, an accountant can always track the work of an accountable person.
In the field "Phys. person” from the directory Individuals, the employee for whom the power of attorney is issued is selected. When choosing individual the document will automatically reflect the passport data of the employee.
In the "Counterparty" and "Agreement" fields, from the Counterparties directory, select the counterparty and the contract within which the power of attorney is drawn up.
After the employee has been issued a power of attorney, he must close it by submitting the relevant accompanying documents (invoices for the receipt of inventory) or return the power of attorney if the inventory has not been acquired. In order to display information about accompanying documents you need to click on the button "Execution documents" (the top command panel of the document).
Receipt of inventory and services.
Operations for the receipt of inventory, services, as well as fixed assets are executed using a document Receipt of inventory and services(menu Purchase→Receipt of inventory and services).
Document Receipt of inventory and services There are several types of operations. One or another type of operation is selected using the "Operation" button located on the document's command bar.
The type of transaction "Purchase" is selected in case of registration of the acquisition of inventories, fixed assets and services from suppliers that are residents of the Republic of Kazakhstan, or services from suppliers that are non-residents of the Republic of Kazakhstan.
The type of operation "For processing" is used to reflect the receipt of the customer's raw materials to the warehouse of the enterprise for its further processing.
The type of operation "Import" is selected in the case when it is necessary to reflect the receipt of inventory for imports.
The operation type "Receipt from a structural unit" is used to reflect the receipt of goods, materials, fixed assets, as well as services and works from the structural divisions of the enterprise. It should be noted that this type of operation is available in the document only if there is an established sign of support for working with structural divisions in the account settings.
Using the "Prices and currency" button, which is located on the command panel of the document form, the price type, currency and option for calculating the amount of VAT that will be used when reflecting the receipt of assets and services are set. Please note that this button is only available if an agreement with a counterparty has already been selected in the document.
In the "Counterparty" field, the supplier is indicated, which is selected from the Counterparties directory.
In the "Warehouse" field, from the Warehouses (storage locations) directory, select the warehouse to which the inventory will be credited.
Due to the fact that the document Receipt of inventory and services it is possible to reflect the receipt of both fixed assets, and inventory, and services; for these purposes, the document provides several tabular parts.
In the case of reflecting the receipt of fixed assets, it is necessary to fill in the tabular part "OS". Information about the inventory received by the organization is reflected in the tabular part of the "TMZ".
If the company has been provided by third parties with services that should be charged to the costs of the company, for example, services for electricity supply, services cellular communication etc., information on such costs is indicated in the tabular section "Services".
Based on document Receipt of inventory and services, you can create a number of other documents. One or another subordinate document can be generated using the "Based on" command, which can be called by clicking on the "Actions" button, or by clicking the icon on the command bar.
Question 2. Implementation of inventory and services
To reflect operations for the sale of inventory and non-production services, a document is intended Implementation of inventory and services. The document can be generated through the menu Sale→Sale of inventories and services.
When generating a document Implementation of inventory and services There are several options for filling out the tabular part of the "TMZ".
Using the "Fill" button, the tabular section can be filled in either with the data of the Invoice for payment to the buyer document (option "Fill in according to invoice"), or with the data of the document Inventory and services receipt (option "Fill in on receipt"). You can also add data from the Inventory and Services Receipt document to the already existing list of sold assets (option "Add by receipt").
When you click on the "Prices at cost" button in the tabular section in the "Price" field, the program reflects the current cost of one unit of inventory as of the date of the document.
You can fill in the tabular part of the document using the "Selection" button.
When posting a document, inventory balances in the warehouse are checked, and if the document Implementation of inventory and services Assets that are not in the warehouse have been specified, or the specified number of assets exceeds the number of goods available in the warehouse, the document will not be posted and the system will issue a corresponding message.
As already mentioned, when buying a product, the following entry is made, for example:
|
Sum |
Comments |
||
|
8 928.58 tenge |
Goods credited |
||
|
1420 |
3310 |
1 071.42 tenge |
Allocated VAT |
However, an invoice is required.
Implementation of tmz.
When a product is sold, the following entry is made:
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Sum |
Comments |
||
|
Written off cost |
|||
|
Revenue Displayed |
|||
|
3 000 tenge |
Allocated VAT |
As a result, at the end of the month, our obligations to the budget are shown on account 3130! And on account 1420 is the amount of VAT that needs to be offset.
|
Account 1420 |
Account 3130 |
The difference between these accounts is 1 928.58 tenge We must pay this amount to the budget.
advance payments. Accounting for advance payments.
Let's consider a situation where we paid the supplier money (on account of the nearest deliveries), i.e. prepaid expense. In the amount of 10 000 tenge. (VAT incl.).
Goods received from supplier
It differs from a simple receipt in that we add one more posting for offsetting the advance.
Accounting for advances received.
The situation is exactly the same with the received advances. Consider the following situation: We received an advance payment from the buyer in the amount of 2,000 tenge. in January. The goods were shipped in February in the amount of 1,000 tenge. In March, services were provided in the amount of 1,000 tenge.
In January:
In February:
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Sum |
Comments |
||
|
advance payment |
|||
|
Written off cost |
|||
|
Revenue Displayed |
|||
|
Allocated VAT |
In March:
|
Sum |
