Form M-29. Report on materials consumption in construction

A report on the consumption of materials in construction in Form N M-29 serves as the basis for writing off materials as the cost of construction and installation work and comparing the actual consumption of building materials for completed construction and installation work with the consumption determined according to production standards.

A report in Form N M-29 is opened separately for each construction project and is maintained by the site manager (foreman) throughout the year using the required number of loose-leaf sheets.
The object of construction is each separate building or structure (with all related equipment, tools and inventory, galleries, overpasses, internal networks of water supply, sewerage, gas pipelines, heating pipelines, electricity supply, radio installations, ancillary and auxiliary outbuildings, landscaping and other works and costs), for the construction, reconstruction or expansion of which a separate project and estimate must be drawn up.

If several foremen (foremen) work at the site, then a report in Form N M-29 is drawn up by the senior foreman (head of the site).

The report on form M-29 consists of two sections: Section I “Standard requirement for materials and volumes of work performed” and Section II “Comparison of the actual consumption of basic materials with the consumption determined by production standards.” Section I provides data on the volume of construction and installation work and the regulatory needs of basic building materials, and Section II compares the actual consumption of basic materials with the consumption determined according to production standards.

In this case, the list of basic materials (structures and products), for which consumption is shown according to the standards, is developed by the construction organization and approved by the trust or the corresponding higher organization.

The data in Section I on the standard requirement for materials is filled out by the production and technical department (PTO) of the construction organization before the start of construction of the facility, the data in Section I on the volume of work performed and Section II on the consumption of materials is filled out by the foreman.

The amount of materials written off to the cost of construction and installation work is indicated by the head or chief engineer of the construction organization (SMU, SU, PMK, OKS, RSU, etc.).

If the foreman allowed an overconsumption of materials in the reporting month, then he, along with the report, submits to the technical department an explanatory note about the reasons for the overconsumption in the prescribed form.

For verification, the report is submitted monthly to the technical department and accounting department of the construction organization within the established time frame.
In this case, the PTO must have a duplicate report in Form N M-29 for each facility, where data from the superintendents’ reports on actual consumption and consumption determined according to production standards must be transferred monthly.

After verification, the report on Form N M-29 for the corresponding month is approved by the head of the construction organization and no later than 3 to 4 days later it is returned to the foreman for further filling out.

A report in Form N M-29 is drawn up on the basis of:

1. Data on the completed volumes of construction and installation work in physical terms, taken from the primary accounting form for capital construction N KS-6 “Recording log of completed work”.

2. Approved production standards for the consumption of materials per unit of measurement of the volume of a structural element or type of work, divided into:
general production standards for material consumption (OPNRM) in construction, which are recommended by the USSR State Construction Committee for use in all ministries and departments carrying out capital construction;
departmental production standards for the consumption of materials, applied in all or a group of construction and installation organizations of a given ministry (department) and not included in the general production standards;
local production standards for material consumption, used only in a separate construction and installation organization and not included in departmental and general production standards.

3. Primary documents for accounting of materials: limit - fence cards, goods - waybills, requirements, etc.

To control the supply of materials and structures to construction sites, the foreman (foreman) must have a copy of the picking card, which is compiled by the construction organization's technical department for each site separately in triplicate. The second copy of the card is transferred to the production and technological equipment management (UPTK) or other supply organization and the third remains in the PTO.

The completion card provides data on the total need for basic materials, products and structures for the construction of the facility, data on the supply of these materials and products according to plan and actually for the year as a whole and by month, and the balance at the end of the year (a sample completion card is attached).

The completion card is filled out by type of materials (concrete and reinforced concrete products, wall materials, joinery, roofing materials, etc.) and by type of work (utility networks, foundations, brickwork, panel installation, joinery, carpentry, finishing work, etc. .P.).

In this case, certain types of materials and products can be indicated as a fraction in two units of measurement. For example, prefabricated reinforced concrete structures and products - in cubic meters and pieces.

The supply of materials for the construction of temporary buildings and structures and work performed at the expense of overhead costs is documented in a separate completion card, which is drawn up by the technical department of the construction organization at the request of the foreman in accordance with the work organization project.

The columns about the total need for the main types of materials in the packaging card are filled out on the basis of calculations made by the technical department of the construction organization based on the working drawings of the project.

The quantity of materials actually received at the site per month is recorded in the picking card by the site manager (foreman) based on the data of the material report in Form N M-19 and other primary documents, and in the copy located in the UPTK - on the basis of shipping documents.

Reconciliation of data on the supply of materials and products in all three copies of the picking card is carried out quarterly.

If the regulatory requirement (limit) for materials does not provide for any reason (rework and repair of poorly performed work, deviations due to changes in working drawings, etc.) timely and high-quality completion of work and commissioning of the facility, additional supply of materials is carried out according to the explanatory note of the foreman.

Order of the Central Statistical Office of the USSR
dated November 24, 1982 No. 613
"On approval of the standard interdepartmental form No. M-29"

1. In order to strengthen control over the consumption of materials in construction, approve a partially modified standard interdepartmental form of primary accounting documentation No. M-29 “Report on the consumption of basic materials in construction in comparison with the consumption determined by production standards” and instructions on the procedure for its preparation, according to attached samples.

2. With the introduction of this form, the standard form of primary accounting documentation No. M-29, approved by order of the USSR Central Administration of March 22, 1960 No. 200, and the instructions on the procedure for its preparation, approved by the USSR Central Administration on July 27, 1960, are cancelled.

Trust, management ____________________________

Head of construction site

(works manager) _______________________

Standard interdepartmental form No. M-29

Approved by order of the Central Statistical Office of the USSR 11.24.82 No. 613

Presented monthly by the head of the construction site (work manager) of a higher organization (SMU, SU, etc.) within the time frame established by it.

REPORT
on the consumption of basic materials in construction in comparison with consumption,
determined by production standards

I. Standard requirement for materials and volumes of work performed

By _________________________________________

(Object name)

Line code

Name of types of work, structural elements and materials

Code of type of work, structural element

Unit of measurement

Justification of production standards for material consumption

Material consumption rate per unit change work (structural element)

Scope of work and normative need mater. to the object

Including the volume of work actually completed at the beginning of the reporting year

Volume of work performed and standard consumption of materials by month 19__

January

February

March

April

May

June

July

August

September

October

november

December

code

II. Comparison of actual consumption of basic materials
with consumption determined according to production standards
for 19_______ (________ year of construction)

Name of materials, structures and products	Unit	Total at the beginning of the year
		Consumption			Write off to cost
		according to production standards	actual

Form No. M-29, section II loose leaf

January				February				March
Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost
according to production standards	actual			according to production standards	actual			according to production standards	actual

Form No. M-29, section II loose leaf

April				May				June
Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost
according to production standards	actual			according to production standards	actual			according to production standards	actual

Form No. M-29, section II loose leaf

July				August				September
Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost
according to production standards	actual			according to production standards	actual			according to production standards	actual

Form No. M-29, section II loose leaf

October				november				December
Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost
according to production standards	actual			according to production standards	actual			according to production standards	actual

Form No. M-29, section II loose leaf

Total for the year				Total since the start of construction
Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost	Consumption		Savings (-), overexpenditure (+) against production standards	Write off to cost
according to production standards	actual			according to production standards	actual

Explanatory letter about the reasons for the overconsumption of basic materials against production standards _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ Foreman (master) _______________ VET conclusion:______________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ Head of PTO ____________________________ Decision on the allowed excess of material consumption standards: ____________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ Supervisor _______________________________ "___" _______________ 19__

Instructions on the procedure for drawing up a report from the head of the construction site (work manager) on the consumption of basic materials in construction in comparison with the consumption determined according to production standards in form No. M-29

General provisions

1. The report in form No. M-29 in accordance with Decree of the Council of Ministers of the USSR No. 1399 of December 26, 1959 serves as the basis for writing off materials for the cost of construction and installation work and comparing the actual consumption of building materials for completed construction and installation work with the consumption determined according to production standards.

2. A report in form No. M-29 is opened separately for each construction project and is maintained by the site manager (foreman) throughout the year using the required number of loose-leaf sheets.

The object of construction is each separate building or structure (with all related equipment, tools and inventory, galleries, overpasses, internal networks of water supply, sewerage, gas pipelines, heating pipelines, electricity supply, radio installations, ancillary and auxiliary outbuildings, landscaping and other works and costs), for the construction, reconstruction or expansion of which a separate project and estimate must be drawn up.

In the event that several foremen (foremen) work at the site, then a report in form No. M-29 is drawn up by the senior foreman (head of the site).

The report in form No. M-29 consists of two sections: Section I “Standard requirement for materials and volumes of work performed” and Section II “Comparison of the actual consumption of basic materials with the consumption determined by production standards.” Section I provides data on the volume of construction and installation work and the regulatory needs of basic building materials, and Section II compares the actual consumption of basic materials with the consumption determined by production standards.

At the same time, the list of basic materials (structures and products), for which consumption is shown according to the standards, is developed by the construction organization and approved by the trust or the corresponding higher organization.

The data in Section I on the standard requirement for materials is filled out by the production and technical department (PTO) of the construction organization before the start of construction of the facility, the data in Section I on the volume of work performed and Section II on the consumption of materials is filled out by the foreman.

The amount of materials written off to the cost of construction and installation work is indicated by the head or chief engineer of the construction organization (SMU, SU, PMK, OKS, RSU, etc.).

If the foreman allowed an overconsumption of materials in the reporting month, then he, along with the report, submits to the technical department an explanatory note about the reasons for the overconsumption in the prescribed form.

3. For verification, the report is submitted monthly to the PTO and accounting department of the construction organization within the established time frame.

At the same time, the PTO must have a duplicate report in Form No. M-29 for each facility, where data from the superintendents’ reports on actual consumption and consumption determined according to production standards must be transferred monthly.

After verification, the report on Form No. M-29 for the corresponding month is approved by the head of the construction organization and no later than 3 to 4 days later it is returned to the foreman for further filling out.

4. The report in form No. M-29 is drawn up on the basis of:

4.1. data on the completed volumes of construction and installation work in physical terms, taken from the primary accounting form for capital construction No. KS-6 “Recording log of completed work”.

4.2. approved production standards for the consumption of materials per unit of measurement of the volume of a structural element or type of work, divided into:

General production standards for material consumption (OPNRM) in construction, which are recommended by the USSR State Construction Committee for use in all ministries and departments carrying out capital construction;

Departmental production standards for the consumption of materials, applied in all or a group of construction and installation organizations of a given ministry (department) and not included in the general production standards;

Local production standards for material consumption, used only in a separate construction and installation organization and not included in departmental and general production standards.

4.3. primary documents for materials accounting:

Limit cards, waybills, requirements, etc.

5. To control the supply of materials and structures to construction sites, the foreman (foreman) must have a copy of the picking card, which is compiled by the construction organization’s technical department for each site separately in triplicate. The second copy of the card is transferred to the production and technological equipment management (UPTK) or another supply organization and the third remains in the PTO.

The completion card provides data on the total need for basic materials, products and structures for the construction of the facility, data on the supply of these materials and products according to plan and actually for the year as a whole and by month, and the balance at the end of the year (a sample completion card is attached).

The completion card is filled out by type of materials (concrete and reinforced concrete products, wall materials, joinery, roofing materials, etc.) and by type of work (utility networks, foundations, brickwork, panel installation, joinery, carpentry, finishing work, etc. .P.).

At the same time, certain types of materials and products can be indicated as a fraction in two units of measurement. For example, prefabricated reinforced concrete structures and products - in cubic meters and pieces.

The supply of materials for the construction of temporary buildings and structures and work performed at the expense of overhead costs is documented in a separate completion card, which is drawn up by the technical department of the construction organization at the request of the foreman in accordance with the work organization project.

The columns about the total need for the main types of materials in the packaging card are filled out on the basis of calculations made by the technical department of the construction organization based on the working drawings of the project.

The quantity of materials actually received at the site per month is recorded in the picking card by the site manager (foreman) based on the data of the material report in form No. M-19 and other primary documents, and in the copy located in the UPTK - on the basis of shipping documents.

Reconciliation of data on the supply of materials and products in all three copies of the picking card is carried out quarterly.

If the regulatory requirement (limit) for materials does not provide for any reason (rework and repair of poorly performed work, deviations due to changes in working drawings, etc.) timely and high-quality completion of work and commissioning of the facility, additional The delivery of materials is carried out according to the explanatory note of the foreman.

The procedure for drawing up a report according to form No. M-29

6. In section I of the report “Standard requirements for materials and volumes of work performed,” columns 2, 4, 5, 6, 8 are filled in by the construction organization’s technical department before the start of construction of the facility, and column 9 - only for transitional objects at the beginning of the year.

Column 2 “Name of types of work, structural elements and materials” is filled out as follows. First, the type of construction and installation work is recorded (earthwork, stone work, flooring, etc.), then the name of the structural element with a list of materials necessary for its implementation.

Column 4 “Unit of measurement” indicates the units of measurement of the structural element and the materials required for its implementation.

Column 5 “Justification of production standards for the consumption of materials” records the numbers of tables, paragraphs and the abbreviated name of the collections of production standards that this construction organization uses in its work.

In column 6 “Rates of material consumption per unit of measurement of work (structural element)”, based on the relevant collections of production standards, the rates of material consumption per unit of measurement of construction and installation work are indicated.

Column 8 “Scope of work and standard requirements for materials for the entire facility” is filled out as follows. For each type of work (structural element), the physical volume of construction and installation work is shown, provided for by working drawings for the entire facility under construction, and for each type of materials - its standard requirement (limit) for the corresponding type of work (structural element), which is obtained by multiplying the norm material consumption (column 6) for the corresponding volume of construction and installation work (structural element) given in column 8.

If the construction of an object has been ongoing for more than 1 year, then in column 9 “including the volume of work actually completed at the beginning of the reporting year” for each unfinished type of work (structural element) from the total volume of work for the entire object under construction (column 8) is allocated including the volume of construction and installation work actually completed in previous years.

Columns 10 to 21 are filled in by the foreman directly during the construction of the facility. They reflect the volume of work performed for each type of work (structural element) for the corresponding reporting month and the standard consumption of each type of material, calculated as the product of the standard consumption of material (column 6) by the volume of work performed for the month.

Data on the volume of work actually performed is determined according to the log book of work performed in form No. KS-6.

After the end of the reporting month, for each type of material, the total standard consumption for all work according to production standards is determined and recorded on the corresponding total lines of Section I, which is then transferred to columns 5, 9, etc. section II.

If an overestimation of the volume of work performed is detected in Form No. M-29, the volume of work performed for the period in which the overestimation was detected must be corrected, and, accordingly, the consumption of materials for the volume of work performed must be clarified, and materials previously written off for the production of these works must be attributed under the report of financially responsible persons.

7. Section II of the report “Comparison of the actual consumption of basic materials with the consumption determined according to production standards” indicates the amount of materials consumed for each reporting month according to production standards and, in fact, savings or overconsumption of materials and the amount of materials allowed to be written off for the cost of construction installation work.

If the construction of the facility has been ongoing for more than 1 year, then in Section II, the data from the columns “Total since the beginning of construction” of Section II of the report for the previous year is transferred to the “Total at the beginning of the year” columns.

In the event that the object is being built for the first year, then dashes are placed in the report in the “Total at the beginning of the year” columns.

The consumption of materials for the reporting month, calculated according to production standards (for filling out columns 5, 9, 13, etc.) is taken from the final data of Section I of the report on the relevant materials.

The actual consumption of each type of material for the month is shown in Section II of the report in form No. M-29 for the entire facility based on primary expenditure documents.

The amount of materials consumed, shown in the report on Form No. M-29, must correspond to the amount of materials given in the report on Form No. M-19.

Savings or overconsumption of materials for each month is determined as the difference between actual consumption and consumption calculated according to production standards, and is recorded in columns 7, 11, etc. In this case, savings are shown with a minus sign (-), and overruns with a plus sign (+).

For each case of excessive consumption of materials, the foreman provides a written explanation in the form of Appendix No. 3, which is attached to the report.

8. The report in form No. M-29 is confirmed by the signature of the site manager (foreman), after which it is submitted to the technical department and accounting department of the construction organization for verification.

The technical department checks in the report the correctness of the foreman’s determination of the consumption of basic materials according to the standards for the volume of work performed and the foreman’s explanation of the reasons for the overconsumption of materials, if the overconsumption occurred in the reporting period, and the accounting department checks the correctness of the data on the actual consumption of materials. The results of the inspection are certified by the signatures of the persons performing the inspection.

9. After checking the technical department and accounting department of the report and the foreman’s explanatory note about the reasons for the overrun, the head of the construction organization approves the report and indicates (in columns 8, 12, etc.) the amount of materials to be written off as the cost of construction and installation work.

In cases where the amount of basic materials actually used for construction and installation work is less than the amount calculated according to the standards, the amount of actually consumed materials is approved to be written off as the cost of construction and installation work.

In cases where the amount of basic materials actually spent on construction and installation work is greater than the amount calculated according to the standards, and the overconsumption of materials is technically justified or caused by production necessity (for example, overconsumption of metal when forced to replace reinforcement with large diameters due to the lack of reinforcement required sizes), the amount of materials allowed for write-off by the head of the construction organization is written off to the cost of construction and installation work.

Technically unjustified overconsumption of materials (for example, due to violations of labor or production discipline) is not allowed to be written off as the cost of construction and installation work.

At the same time, each case of overexpenditure of materials, both technically unjustified and justified, must be carefully considered, and appropriate measures must be taken to prevent it in the future, as well as to bring to justice in the prescribed manner persons responsible for mismanagement.

If the quantities actually spent on construction and installation work of basic materials exceed the quantities allowed for write-off, then the head of the construction organization, on the foreman’s explanatory note about the reasons for the overexpenditure, indicates to which accounting accounts the cost of these materials should be attributed: to account No. 75-2 “Calculations with debtors for compensation for damage caused" or to account No. 84 "Shortages and losses from damage to material assets", if no decision has been made to recover it from the perpetrators.

Based on the decision of the manager, indicated on the explanatory note of the foreman, the accounting department makes appropriate corrections to the data on the actual consumption of the material report in Form No. M-19.

Regarding the overexpenditure amounts allocated to account No. 84, the final decision must be made by the head of the construction organization no later than within a month.

10. At the end of the year, Section II calculates the amount of materials consumed and written off towards the cost of construction and installation work, as well as saved or overspent for the reporting year and for the period from the start of construction of the facility.

11. Based on the data in Section II of the report on Form No. M-29, approved by the head of the construction organization, the construction organization quarterly draws up a statistical report on Form No. 20-SN “Report on the consumption of materials and products in construction in comparison with production standards.”

In connection with the approval of this Instruction, the Instruction on the procedure for drawing up a monthly report of the head of a construction site (work manager) on the consumption of basic materials in construction in comparison with production standards in form No. M-29, approved by the Central Statistical Office of the USSR on July 27, 1960, shall be considered no longer in force.

Statistics Department

logistics

and censuses of the Central Statistical Office of the USSR

Appendix No. 1

Picking card
on 19___

By ___________________________________________

Object name

Item no.

Name of materials, structures and products and type of work

Unit

Item number

Product characteristics

Total regulatory requirement (limit)

Limit adjustment

Delivery plan by month / Actual delivered

Total delivered per year

Balance at the end of the year

brand

Dimensions in mm

January

February

March

April

May

June

July

August

September

October

november

December

length

width

height

Foreman (master) ______________________________



When carrying out construction work, a large amount of building materials is required. The cost of construction greatly depends on the volume of materials used and their price. When constructing even small objects, competent accounting is important, on which the tax base of enterprises depends. The write-off of materials also plays an important role - accounting for those released into production, transferred for use for someone else's needs, sold or liquidated as a result of disasters and other emergencies. At the same time, the write-off of materials in construction has specific differences, since the accounting of such inventory items (TMV) begins already when drawing up design and estimate documentation, which lays down the norms and (or) standards for their consumption.

Control over the write-off of materials at the enterprise

Calculation of the amount of materials that must be used in the construction of any facility is carried out on the basis of the relevant SNiP by the production and technical department (PTO).

By order of the head of the enterprise, a list of employees responsible for writing off inventory items is approved. Typically, the heads of production sites responsible for checking the data contained in the reports - a technical equipment engineer and an accountant - are appointed responsible for filling out the primary documentation for write-offs. In addition, the same order should establish the responsibility of managers - the chief engineer and the head of the production and technical department - for approving the processed documentation.

In addition to the usual checks, accounting also performs the following functions:

• to prevent the write-off of materials in excess of the norm, as well as the unreasonable write-off of inventory items as losses;
• to prevent the write-off of materials of higher quality than those actually used.

Methods for assessing materials when they are written off

An important issue in writing off materials is assessing their value. In accordance with the requirements of the Accounting Law, materials must be accounted for at their actual cost. Actual cost is the sum of costs incurred when delivering material to the enterprise, and includes:

• purchase price;
• costs associated with transportation, storage and delivery of material from the seller to the warehouse of the purchasing company;
• payment for consulting and other similar services;
• customs duty;
• payment for intermediary services.

When writing off materials put into production or upon their other disposal, the actual cost is assessed separately for each type of material (or group of materials) throughout the reporting year using one of the proposed methods:

• Estimating the cost of each unit of disposed materials. Thus, particularly valuable inventory items or non-replaceable materials are assessed.
• Estimation of average cost. It is determined by dividing the entire cost of a group of materials being written off by the number of units.
• FIFO (First In, First Out) method. The essence of the method is that those materials that were first put on the same account are removed from the register first.
• The LIFO method is the reverse of the FIFO method, where the materials that were most recently registered are written off first.

Documentary support for writing off materials

Document flow for the write-off of construction materials primarily depends on the contractual discipline of the supplier of these materials, the availability of calculated standards for the consumption of inventory and materials for all types of construction and installation work performed and optimal labor productivity at the sites.

The construction of a document in an organization should pursue the following goals:

• reliability of data on purchased and consumed materials;
• exercising control over the preservation of warehouse materials;
• monitoring compliance with material consumption standards for construction and installation works.
• qualitative analysis of the effective use of materials.

The write-off of construction materials for production needs is carried out on the basis of the following documents:

• norms for the consumption of materials for a specific production, which are approved by the head of the organization;
• estimates for construction projects;
• journals for recording work performance (according to form No. KS-6a)
• report on the actual consumption of materials compared to the standard (performed monthly).

Compiling monthly reports on the write-off of materials is best done using standard form No. M-29 in conjunction with the Instructions, which production site managers use to compile a monthly report on the consumption of materials in comparison with the costs determined by established production standards. The only caveat: the M-29 form needs to be modified for a specific construction enterprise.

Form No. M-29 must be drawn up for each individual construction project throughout the year, and it must consist of two sections:

• “Standard requirements for materials and volumes of work performed” (filled out by responsible employees of the technical department);
• “Comparison of the actual consumption of basic materials with the consumption determined according to production standards” (filled out by site managers or foremen in accordance with the data in the work log).

The optimal procedure for writing off materials in construction is determined as follows:

1. Issuance to the financially responsible person - the work manager (head of the production site) of a material report with the balances of goods and materials in his personal warehouse (quantity of materials and their cost) - monthly at the beginning of the reporting month.
2. Drawing up the M-29 report by the financially responsible person at the end of the reporting period or maintaining it during this period with the release of the remaining quantity of materials.
3. Submitting the report to the production and technical department for verification (within the time limits established by order of the head of the organization).
4. Check by a specialist and approval by the head of the technical department of the M-29 report and the attached material report, transfer for approval to the chief engineer.
5. Transfer of a package of documents (reports, expenditure and receipt documents) after approval by the chief engineer to the accounting department.
6. Determination of the cost of receipt of materials, their consumption and balance (according to the documents provided).
7. Entering reporting data into the summary statement of the movement of inventory items throughout the enterprise and performing write-offs.

Consequences of overexpenditure

When checking the M-29 report by the technical department, inconsistencies may be identified. In this case, the head of the production site must write an explanatory note indicating the reasons for the excess write-off. The explanatory note must correspond to the form attached to the M-29 report. In addition, an act of write-off of materials in construction, drawn up by the commission, must be drawn up.

If the overconsumption of materials occurred due to theft or damage, then the management of the enterprise, in order to carry out the legal write-off of materials, must contact the competent authorities to obtain the appropriate certificates. If the overconsumption of materials is recognized as justified and confirmed by calculations, then the manager may allow the cost of excessively used materials to be written off. If savings were made during the reporting period, the head of the production site must also draw up an explanatory note.

Since all write-offs of materials are provided for in the estimate documentation, which is not subject to changes during construction, the entire cost overrun falls on the shoulders of the developer, since it cannot increase the cost of the entire construction. And then the procedure for writing off materials in construction implies that the head of the company is obliged to take all measures to find the perpetrators and recover losses from them. Well, in the case when, for example, materials are stolen by unidentified persons or due to a fire, then the accounting department writes off inventory items, classifying expenses as non-operating.

Information about material replacement and changes in its actual quantity is reflected inmaterials consumption report on form M-29. This report serves as the basis for writing off materials as the cost of construction and installation work if the actual consumption of building materials for completed construction and installation work does not coincide with the consumption determined according to production standards.

Form M-29 is implemented in the program “Adept: Construction Management” in accordance with the “Instructions on the procedure for drawing up a monthly report of the head of the construction site (work manager) on the consumption of basic materials in construction in comparison with the consumption determined according to production standards, according to form No. M -29" (dated November 24, 1982).

To draw up the M-29 form, you need to select the “M-29” item in the main “Calculations” menu.

In the window that opens on the left, you need to select the estimates for which a report on the consumption of materials is compiled, marking them with checkboxes in the estimate tree. In the right part of the window, you need to select which resources (customer or contractor) the report is being compiled for, select the output form editor, determine whether or not to group similar resources, and also set the period that will be reflected in the report.

When grouping similar resources into 2 parts of the M-29 form, materials of the same name and unit of measurement are summed up by quantity.

The M-29 report consists of two parts:

1. Standard requirement for materials and volumes of work performed. Data regarding the standard requirement for materials is filled out by the production and technical department (PTO) of the construction organization before the start of construction of the facility (Article 6 and Article 8 of the report).

Data on the scope of work performed (Article 10) is filled in by the foreman.

The report is compiled for the resources of the customer and the contractor separately; accordingly, only prices with the resources of the selected subject of the construction process are displayed, depending on the choice in the M-29 form creation window.

2. Comparison of the actual consumption of basic materials with the consumption determined according to production standards. The data on the actual use of materials is also entered into the report by the foreman.

In part 2, for each month of the year (or specified in the reporting period when creating M-29), in addition to consumption according to production standards, actual consumption is shown. If the actual quantity has not changed, then the difference between them is zero. If changes in quantity were made, then this is where the difference between the norm and the fact will be reflected.

When carrying out construction, which involves the construction of a large area object, it is required the use of a considerable amount of building materials. It is worth noting that the cost also directly depends on the amount of materials used and their prices. Even if small buildings are being erected, very competent accounting is required. The tax base of the enterprise also depends on the correctness of the accounting work.

In this issue, an important role is played write-off process. This process is an accounting of those released into production and transferred for use, as well as those sold for any abnormal reasons. It is worth saying that the process is somewhat different from accounting for commodity and material assets. It begins in the process of drawing up design and estimate documentation. When developing documents, norms and standards related to consumption are laid down.

Exercising control

In order to determine how much building materials are required at the site, employees of the production and technical department of the developer company carry out calculation. Directors of enterprises approve the list of employees who will be responsible for write-offs.

Most often, this task is assigned to the heads of production sites, employees of the engineering department and people working in the accounting department. By issuing an internal order, responsibility is established.

In addition to performing the check, accounting employees carry out the process of preventing write-offs and their unreasonable expenses.

How is the assessment carried out?

Quite important in this matter is to perform a cost assessment. In accordance with accounting legislation, construction materials must be accounted for in accordance with their actual cost.

In this case, we are talking about the amount of costs that arise in the process of delivering materials to the enterprise. The actual cost includes the price of building materials, transportation costs, consultant fees, customs duties, and so on.

In the process of writing off those materials that were provided for use, their value is assessed separately for each type. In this case, the following methods are used:

1. The cost of one unit being disposed of.
2. Calculation of average cost.
3. Write-off of those materials that were supplied most recently.

Documents used

K, which allow you to calculate the amount of materials intended for write-off, include:

1. Work acceptance certificate that were completed (form No. KS-2). This document presents a list of the volumes of work implemented for a certain period of time.
2. Production inventory report which was not completed. The document contains the number of works on structural elements, some of which are not completed.
3. Report on the consumption of basic materials, in accordance with production standards (form M-29).

By act of form No. KS-2 we mean a document that talks about the fact of delivery and acceptance of work that has been completed. This document is the primary one and is used for the delivery and acceptance of all types of contract work related to the construction of industrial, civil and residential facilities.

It is worth saying that this document is drawn up on the basis of information that is entered in a special journal, which records all completed work. This act may include a signature and a seal.

When drawing up a document of this type, the following is entered into it: what information, How:

1. Date the document was completed.
2. Data about the customer, investor or contractor. They involve entering information about the organization itself, its legal address, and contact information.
3. Data about the construction site.
4. A table that provides information about the execution of work. It contains data related to the type of work, number, unit of measurement, quantity, cost.
5. The final price for completing the work.
6. Last name, first name, patronymic, position and signature of the foreman responsible for completing the work on time.

Document form M-29 is the basis for writing off the cost of work. In addition, a comparison must be made of the consumption of materials that are determined by production. The report is compiled by a person who is financially responsible.

It is worth saying that construction projects include all types of buildings or structures that are being erected. This includes not only the building itself, but also specialized equipment, tools and inventory located on the territory of the constructed facility.

In the event that several employees performing the role of superintendents operate at the site, then the M-29 form document must be drawn up by a senior employee. Most often, he acts as a financially responsible person. Please note that this document must be prepared every month.

It is compiled based on work certificates, which were secured by the customer’s signature. Information about the standard consumption of materials, as well as the amount that was actually consumed, is filled in by a person who is considered to be financially responsible.

In addition, employees working in the production and technology departments may be involved in this issue.

It should be noted that savings and overruns at a facility for one calendar month are calculated as the difference between actual costs and those that were calculated based on the production process standards. Moreover, each case is special.

Control over the materials used can be carried out by employees belonging to technical and economic services. In addition, control can be exercised by directors of enterprises.

Let us give cases when there is a deviation from the norm. We will also provide basic information about the causes of situations of this nature.

Quite often, those financially responsible argue for the savings process by arguing that the materials were actually obtained and used. However, their delivery was not properly processed. In such situations, they were not issued by the supplier or the person who is financially responsible.

As a result, when accounting, materials are simply not listed and cannot be subject to the process. Using the M-29 form document, it is possible to display the amount of materials that were saved over the last month.

In some cases, the process of saving one material for construction can be explained by the overconsumption of other materials. Simply put, during the work, instead of one material, another was used. This is relevant if such conditions, How:

1. The process of material replacement can be allowed in situations where the original material is not available. In this case, we mean the material in the required quantity and quality.
2. The replacement process is carried out with a material that is very similar in its characteristics to the original.
3. The use of other materials cannot disrupt the “technology” of the production process and does not significantly affect the cost of the work. For example, reinforced concrete type lintels can be replaced with metal profiles or reinforcement.

A document indicating the permissibility of replacement is provided by the chief engineer of the enterprise. In some cases, the conclusion may be issued by the design institute that developed the project and estimate for the facility. Using the M-29 form, there is the ability to properly prepare documents. This will reduce the amount of use of one type of material and at the same time increase another amount.

When writing off building materials or any other materials used in the process of constructing an object, it is necessary to take into account the fact that reinforced concrete products, metal structures, as well as piece-type products cannot be consumed in larger quantities than the production norm.

Any losses in this matter should also be excluded. Savings cannot apply to commercial mixtures, for example, concrete, since they lose their characteristics in a short period of time and can be used immediately after they are received. It is for this reason that the balance of the commodity mixture cannot be included in the report as of the first day of each month.

If such a situation arises, an explanation is given by the person being financially responsible. Then, when the volume of work using commercial mixtures is small, production under construction conditions is acceptable.

It is extremely important to ensure that materials are written off correctly in construction. In this case, you can be sure that there will be no unnecessary waste of money and, accordingly, conflict situations with the customer will not occur. The preparation of documents for write-off must be carried out by a specialist who knows this issue.

Formation of a package of documents for the estimate is contained in these instructions.