3.2.2. Supply of shops
Providing shops with material resources is the final part of the material and technical supply of production, the main tasks of which are:
o complete, timely and complete satisfaction of the need for the materials of each workshop, site and workplace;
o ensuring the production of materials in the form most prepared for production consumption;
o Regular monitoring of the release and consumption of materials in production.
In order to accomplish these tasks, first of all, it is necessary to correctly determine the need for each workshop (V ^) in material resources, which is calculated by the normative method on the basis of the production task (B) and the rate of consumption of materials per unit of output or work (Hp)
where n is the number of product or work items that the material is consumed in the shop.
With the daily receipt of material from the warehouse in the shop, the stock in the shop is not required. If material resources are delivered with an interval of more than a day, the stock in the shop is necessary.
With a view to effective use, each enterprise department should receive the material resources as much as necessary to fulfill the task of producing products. Therefore, it is advisable to set the shop floor for the release of raw materials for a certain period.
The limit for the release of material resources to the shop can be calculated using the formula
where Уц - the shop's need for a certain material for manufacturing the necessary products or performing work;
3 - stock material, which is constantly in the shop; is defined as with o (where? pound is the time interval between individual supplies of material in the shop, c is the average daily consumption of the material in the shop,
Of is the actual balance of the unspent material at the beginning of the period for which the limit is set.
This limit can be calculated for a month or a quarter, which depends mainly on the type of production. In mass production and large-scale production, it is advisable to install the department of material and technical support for a quarter.
In addition, it can be established overlimit leave, as well as the replacement of some materials with others, associated with design changes in products or in the process.
It should be noted that the system of limiting production workshops with materials in the transition to market relations has largely lost its former importance due to weakening accounting and controlling the consumption of materials. The norms and norms for the consumption of material resources are not being adjusted at present, enterprises are trying to achieve immediate success without concern for the effective use of all resources.
The established limits for materials should be reported to the manufacturers. For this purpose, special documents are used: limit sheets, limit-fence cards, limit cards, spending fund orders, plan cards, requirements. The choice of a particular document depends on the nature of consumption and the type of material, the stability of production.
Materials (basic and auxiliary), consumed during the month repeatedly, are released on limit cards; with occasional consumption of materials are issued in the shops according to the requirements. For the issuance of precious materials (silver, platinum, gold, etc.), most often, expendable stock warrants are used, which differ from limit cards in that the release limit, as well as the quantity of material released in the shop, are indicated in natural and value terms.
Limit statements are used in those industries where there is a large nomenclature of consumed material resources. Simultaneously with the use of limit statements, the requirements are also written out. Limit sheets are compiled in duplicate for several nomenclature entries, one copy is sent to the warehouse, the second one is sent to the shop. When the material is received, the workshop representative must write down the requirement that is applied to the warehouse. The warehouseman of the warehouse releases the material to the shop within the established limit, marked in the limit sheet, receives a representative of the workshop, signs it in the shop's request, and notes in the limit sheet the actual quantity of material released. With this order of goods issue, the limit sheet serves as an operational document, and the accounting document is a requirement.
With stable output and a rhythmic production process, material resources can be issued to the workshop using a plan map. In it, besides the names of materials and the issuing limit, the terms for the delivery of material to the shop are indicated (centralized delivery of materials is used here). The plan-card is an operational document, it is necessary to write a demand (for accounting) to it.
Limit cards and requirements are most widely used. The limit card can be monthly or quarterly. Monthly (monthly limit) is issued for one name of the material in three copies: one is sent to the warehouse, the second - to the shop, the third remains in the supply department. As the arctic issue of material in the card, the released quantity is fixed, while the storekeeper signs in the copy of the shop, and the representative of the shop-in a copy of the warehouse. At the end of the month (25-28 numbers) monthly limit cards are deposited in the accounting department to account for the movement of materials. In the limit card, the quantity of materials intended for release may be general for the workshop or differentiated by order.
Quarterly limit card with monthly limit distribution has, for the first and second months of the quarter, vouchers that are sent to the accounting department at the end of the month to account for the consumption of materials. In the last month of the quarter, a limit card is issued to the bookkeeping department. The procedure for issuing materials for a quarterly limit card is the same as for a monthly limit card.
Making a limit card for a quarter is more efficient, since it allows you to significantly reduce workflow.
One-time requirements are applied when issuing auxiliary and basic materials for small volumes of consumption. In addition, they are issued when the material resources are released on the basis of limit statements and plan-cards. Single requirements are single-line and multi-line, issued in duplicate.
Overlimitation of materials should be issued by the requirements, when replacing materials - by special acts. In the requirements for overlimit leave it is necessary to indicate the reason for the additional demand for materials. The permission for overlimit vacation can be given by the director of the enterprise, the deputy director, the head of the supply department.
Acts for the replacement of materials are made in connection with the change in the nomenclature of products, with structural changes in manufactured products, in the technological process. Any replacement of the material affects the quality of the products, so the technical departments of the enterprise must give permission.
In order to receive the material in the event of a replacement, a regular form request in duplicate is issued, which is presented to the warehouse together with the act of replacement. Such a system of accounting for excess output can increase the responsibility of the workshops for the rational use of materials in production.
Delivery of material resources to the shops is carried out in two ways: decentralized and centralized.
With a decentralized method, the shops themselves receive and export materials from the warehouse of the supply department by shop transport or the means of the transport department of the enterprise. This method of delivery is used where it is difficult to determine what material and by what period the workshop will be needed, which is typical for enterprises with individual and small-scale production, in addition, at all enterprises to provide repair and maintenance needs.
The decentralized delivery method can not be considered effective, as it distracts shop managers from performing their production functions, causes an increase in the number of workers involved in the supply of workshops, leads to inefficient use of enterprise transport.
With a centralized method for the delivery of materials, warehouses, according to the established schedule, supply the materials required in a certain amount of shops. This method is more rational, as it makes it possible to prepare materials for production consumption in advance, it is more expedient to use vehicles, to improve the accounting system for the passage of raw materials from the central warehouse to the workplace. The functions of the workshop related to the provision of materials are reduced to the timely submission to the procurement department of documents for receiving materials and organizing their acceptance.
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