Waste accounting is a prerequisite for the work of all production enterprises, as well as objects that collect and disposal of garbage. Their accounting and control are especially necessary if the enterprise has worked out materials of a high level of danger. According to them, reporting is submitted to special control bodies.
Classification of waste
In this area, experts identify such types of waste:
The group of return residues includes plastic, textiles, paper, cardboard, glass and other products that have lost consumer abilities, but they are suitable as secondary raw materials. When processing such waste, materials can be used for the second time to obtain new products. In this case, the company will be able to reduce the costs of garbage disposal and the purchase of raw materials.
Irrevocable garbage can be dangerous, it is unsuitable for further operation. Such waste is required to be neutralized, disposed of and buried. SanPin 2.one.7.1322 –03 contains some provisions on how to carry out the disposal of such materials used.
Ownership
In accordance with the legislation, there is a ownership of the waste. It belongs to the one who owns raw materials and materials. As a result of their processing, the garbage was obtained. In accordance with the right of ownership, it is allowed to transfer the fulfilled residues to other persons who will further deal with their disposal. With waste, it is allowed to carry out transactions on their purchase, sale, exchange, gift, alienation.
Legislative regulation
“On production waste” is the basic law that regulates activities with trash allocations. Article No. 19 of this document contains details about the handling of waste materials, among which it is recommended to pay attention to the following:
Waste accounting procedure for units
In accordance with the Rules for waste accounting, it is necessary to distribute liability. So, various departments of the enterprise should be responsible for accounting:
Accounting for garbage residues should be conducted by a responsible person holding the appropriate position. In his competence, to keep a “accounting journal”. It regularly introduces data on all types of garbage that enters the production, carry out processing and disposed of. There should be a passport for all types of waste.
Accounting and tax accounting
Accounting produces accounting of material and production reserves. The Ministry of Finance of the State has developed requirements for accounting. In the documents of the accounting, the receipt of waste, their types, quantities, prices and other information should be recorded. Those remnants that will be used a second time are issued for some types of documents. Those that will not be used are defined as irrevocable.
In tax accounting, all notes are recorded on expenses and circulation of finance. Documents include the cost of garbage, funds that are spent on their processing mi disposal. Reporting documentation and accounting and tax accounting should be submitted in a timely manner to special authorities.
Accounting of irrevocable waste
Irretrievable waste is prohibited to transfer, give and sell. In general, they constitute technological losses of production, as they have lost all consumer properties. The accounting system should strictly control their turnover. They must be neutralized and disposed of. Funds for these operations should be provided by the owner of these garbage residues.
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