Accounting of goods in accounting, depending on the type of purchase

World experience shows the debatability of the issue of including in the accounting of goods in accounting procedures of various kinds of services in foreign economic activities, due to their non-standardization and the need for selective control over these procedures. Today, the main approach to the classification of the choice of procedures is based on its approximate cost. And on the other hand, in accordance with the existing rules, they can be conducted as follows:

1. Formation of a competitive list, for which accounting of goods in accounting is not mandatory. The essence of this method is to choose a supplier by obtaining information about the value of the goods (at least three suppliers) and the proposal to conclude an agreement with the price for the unit of goods which will be the smallest.

2. The request for value propositions implies an open publication of a notice on its conduct (on the website, in the media), and the winner becomes the supplier who will offer the lowest price.

3. Competition. Competitions can be classified according to the methodology of their holding on open and closed, one-stage and two-stage Open competition represents such a choice of the supplier, when he is informed about it through publications in the media about him. The winner here is the applicant who offered the most attractive terms of execution.

4. A closed competition is the choice of a supplier without an invitation to participate in the printed publication and on the website, since information about the purchased goods may contain state secrets.

A two-stage tender can be held in the following cases:

- if you can not accurately determine the properties of the goods;

- if it is necessary to conduct additional research or development to study the properties of the goods ;

- if the customer has undertaken a procedure for prequalification of applicants.

5. Procurement from a single source is carried out if:

- there is a need for procurement, and there is no time to apply other procedures;

- it is established that an additional purchase in an amount less than the original purchase will be made from the same supplier.

Proceeding from the foregoing, it can be stated that the classification of goods, as well as accounting, accounting policies for resources purchased by government bodies of the Russian Federation, only indirectly correspond to modern standards of European trade.

According to these standards, the accounting of production, assumes that these goods should be divided into:

- exclusive (purchase from a single supplier);

- specific (closed tenders, purchases, associated with state secrets);

- special (two-stage competition, mandatory prequalification);

- other (competitive list, request for cost proposals, open tender).

At the moment, there is a problem of the lack of direct dependence of the type of procedure on the standards that provide for the accounting of goods in accounting. First of all, it manifests itself in ignoring the properties of the acquired good and the absence of differentiation of price thresholds in accordance with the type of goods.

Thus, the attempt to create a certain unified regulatory model, under which to standardize and record goods in accounting for absolutely different types of purchases, goods, information situations, inevitably leads to simulations of contests that entail transaction costs. There can not be a single valuation standard for procurement and accounting, which is now universally applied at enterprises and organizations, especially for those that are innovative in nature, as well as for everyone else.