The Ministry of Industry and Trade has allowed fruits in trade and public catering to “dry out” faster than other food products. A kilogram of pineapples in warehouses can, for example, decrease by one and a half grams per day, and bananas by 5 grams. That is, from a ton the shrinkage will be 1.5 and 5 kilograms. And there will be no organizational conclusions for these losses.

Today, Rossiyskaya Gazeta publishes an order from the Ministry of Industry and Trade of the Russian Federation, which approves the norms for the natural loss of food products in stores, canteens, cafes and restaurants. Here it is precisely indicated by what percentage they can “shrink” during transportation, slight defrosting on the counter, or, conversely, when severely frozen in the refrigerator. Exceeding this weight during inspection will be regarded as a shortage, which even falls under criminal liability.

“We have been waiting for this document for a long time,” said the chairman of the Russian Consumer Union, Pyotr Shelishch. “It will finally stop mass fraud with damaged goods in retail chains.” There were cases when up to 30 percent of all goods were written off due to natural loss.

“A store received, for example, a ton of cargo, and sold 980 kilograms. Tax officials, naturally, ask where the proceeds from the rest are,” explains Shelishch. “The sellers answer that this is a natural loss: something was spoiled by customers, something went rotten, "Something was accidentally broken by the loaders. Vegetables dry out, meat leaks, flour becomes moldy... Without a regulatory document that clearly states how much can be written off for these shrinking and shaking, entrepreneurs often cheat, inflating these figures and cleverly evading taxes."

In addition, entrepreneurs often include losses from defects, as well as violations of storage periods, technical operation rules, damage to containers, and imperfect means of protecting goods from losses as natural loss norms. However, under the new rules this will no longer be possible.

As for buyers, they may benefit from the new rules. If an item has lost its original appearance but is still fit for use or consumption, instead of scrapping it, owners can put it up for sale at a good discount. Or they may lose - dishonest entrepreneurs may well invest losses from products spoiled beyond the norm in the retail price.

Figure: 1 bottle of cognac can legally break from a batch of 5000 bottles

We are talking about chilled meat and offal, frozen poultry and rabbit meat, sausages and smoked meats, butter, dairy and fatty products, eggs, cottage cheese, cheeses, fish and fish products, confectionery and groceries, fruits, vegetables and other products.

In the new document, the norms for the natural “shrinkage” of products are enshrined in more than fifty annexes devoted to climatic zones and technological storage conditions.

For example, pork in carcasses and half-carcasses of the first category “after transportation during storage in refrigerators” can decrease by 0.11 percent per day, and by 0.35 percent over five days.

And the loss rates for table eggs are set as a percentage of the original number of pieces in the batch - after 30 days in the refrigerator they can become 0.1 percent less, and after 150 days - by 1 percent.

And fresh pineapples in the warehouses of fruit and vegetable warehouses with artificial cooling may decrease by 0.15 percent per day, and bananas during storage and ripening in storage - by 0.5 percent. Natural loss norms are not applied to vegetable oil, sour cream, cottage cheese and curd mass in metal containers, the document says.

One of the notes also states that the determination of the maximum amount of losses from broken glass bottles in warehouses, retail chains and catering establishments is carried out regardless of the shelf life of these valuables - for example, the natural loss of expensive cognacs, whiskey, vodka and champagne does not exceed 0.02 percent. So the sellers will no longer be able to steal a box of alcohol and blame it all on careless buyers. At least the chances will be significantly less.

Exceeding the weight standards specified in the law during inspection may be regarded as a deficiency that must be covered by the owner of the store or restaurant.

Let us recall that the natural loss of inventory should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the limits established by regulatory legal acts), which is a consequence of a natural change in the biological and physico-chemical properties of goods.

By law, natural loss rates are subject to revision as necessary, but at least once every five years. They are used to determine the permissible amount of irrecoverable losses from shortages and damage to inventories. These standards are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting natural loss.

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ORDER of the USSR Ministry of Trade dated 03/26/80 75 (as amended on 04/02/87) ON APPROVAL OF NATURAL LOSS STANDARDS FOR FOOD PRODUCTS IN... Relevant in 2018

INSTRUCTIONS FOR APPLICATION OF NATURAL DECREASE STANDARDS OF FRESH POTATOES, VEGETABLES AND FRUIT DURING LONG-TERM STORAGE IN VARIOUS TYPES OF BASES AND WAREHOUSES

1. The norms of natural loss of fresh potatoes, vegetables and fruits approved by Order of the USSR Ministry of Trade of March 26, 1980 N 75 apply to warehouses, bases, piles and trenches of state and cooperative trading organizations located both in cities and in rural areas.

2. Natural loss rates are differentiated by type of warehouse. Warehouses without artificial refrigeration include specialized potato storage facilities, vegetable storage facilities and fruit storage facilities with natural, active and forced ventilation, as well as adapted premises. Warehouses with artificial cooling include storage facilities and chambers equipped with artificial cold.

3. The approved norms of natural loss are applied for long-term storage (over 20 days) of potatoes, vegetables and fruits.

4. Standards are established for standard potatoes, vegetables and fruits when stored in containers and without containers.

5. The natural loss of fresh potatoes, vegetables and fruits should be understood as a decrease in their weight during storage due to evaporation of moisture and respiration. The norms for natural loss of cranberries and lingonberries include losses from shrinkage and leakage of juice.

The norms for natural loss do not include losses resulting from damage to containers, as well as defects and waste generated during the storage and commercial processing of potatoes, vegetables and fruits.

6. Natural loss rates do not apply:

for goods that are included in the general turnover of the warehouse, but were not actually stored in the warehouse (transit operations);

for goods written off according to acts due to damage.

7. The established norms are limiting and are applied only in the case when, when checking the actual availability of goods, there is a shortage against the accounting data. Natural loss of goods is written off from financially responsible persons according to actual amounts, but not higher than established standards.

8. Write-off of natural loss of goods can be carried out only after an inventory of goods on the basis of an appropriate calculation drawn up and approved in the prescribed manner.

9. The size of the actual natural loss of fruit is determined for each batch separately by comparing data on the quantity of goods sold with the amount recorded when the batch is completely consumed or actual balances identified during inventory with balances according to accounting data.

10. The approved standards and instructions for their application also apply to imported apples. When storing imported Jonathan apples in artificially refrigerated warehouses and identifying a shortage that exceeds the established norms, a higher organization has the right to calculate the natural loss with an increase in the amount for each autumn month of storage: in September, October 0.2 percent, in November - 0 .1 percent by weight.

11. Calculation of the natural loss of fresh potatoes, vegetables and fruits during storage is carried out to the average balance of goods for each month of storage.

The average monthly balance is calculated based on data for the 1st, 11th, 21st and 1st of the following month. In this case, 1/2 of the balance on the 1st day of a given month is taken, the balance on the 11th, the balance on the 21st day of the same month and 1/2 of the balance on the 1st day of the next month, and their sum is divided by 3. Natural loss is calculated as a percentage of this average the remainder. The final amount of natural loss for each type of goods is determined as the sum of monthly loss accruals for the inventory period.

1. In a warehouse without artificial cooling of the cold zone, the potato residues in September were in tons: on September 21 - 1050, on October 1 - 1200.

	0 + 0 + 1050 +	1200
Average balance		2	=	1650	= 550 tt
	3			3

At a rate of 1.3 percent for September natural loss should be accrued:

550 x 1.3	= 7.15 tt
100

2. Potato remains in November were in tons: on November 1 - 1200, on November 11 - 2400, on November 21 - 3000 and on December 1 - 3000.

	1200	+ 2400 + 3000 +	3000
Average balance =	2		2	=	7500	= 2500 tt
		3			3

At a rate of 0.7 percent for November natural loss should be accrued no more

During storage, tubers breathe, consume nutrients, evaporate moisture, resulting in natural loss. Its magnitude is determined by the intensity of these processes, which in turn depend on the physiological state of the tubers, storage conditions, and characteristics of the variety.

The greatest natural loss is typical for freshly harvested tubers, which coincides with increased moisture release and respiration. When tubers enter a dormant state, these processes slow down, and along with them, the amount of natural weight loss decreases.

When tubers germinate, respiration increases, as the need for energy for growth processes increases, and water evaporation due to a decrease in the water-holding capacity of tissues. Natural loss is also increasing. A decrease in temperature and an increase in relative humidity cause a decrease in the intensity of respiration and evaporation of water, as well as the amount of natural weight loss. A feature of potatoes is their relatively low heat and moisture release, which allows them to be stored in large quantities.

During storage, potatoes are affected by many physiological and microbiological diseases that cause activated losses. The most commonly stored tubers are affected by physiological diseases: suffocation, wilting and freezing. Of the microbiological diseases, the greatest damage during storage is caused by late blight, fusarium, fomoz, wet and ring rot. Other microbiological diseases: common scab, lumpy, powdery, black, etc., black rot - are less harmful or less common.

Actuated losses can be reduced to a minimum limit if, during the growing period, conditions are created that ensure the production of products with good protective properties, and during harvesting, commodity processing, transportation and storage, this natural stability is maintained.

The latter is associated with the creation of conditions that allow the tubers to be kept in a viable state, which requires a certain level of energy metabolism. In the process of this exchange for respiration, readily available energy substances are used, primarily sugars. However, freshly dug tubers contain little of their own sugars (1% or less). Their low content in the first period after harvesting, as well as increased starch synthesis during the transition to a resting state, are apparently one of the reasons causing a decrease in respiration intensity.

During further storage, to ensure the necessary and sufficient level of energy metabolism in the tubers, along with the ongoing synthesis of starch, its hydrolysis occurs. The predominance of hydrolytic or synthetic processes depends on the storage temperature and, to a lesser extent, on the characteristics of the variety.

At a temperature of 9-10°C, the intensity of these processes is approximately the same. At lower temperatures, all processes slow down, but starch hydrolysis is 3 times, and its resynthesis is 20 times, so starch hydrolysis predominates. The consequence of this is the accumulation of sugar in the tubers, which reaches significant values ​​(7-8%) at temperatures close to 0°C, as a result of which the tubers become sweet.

The uneven decrease in the intensity of these processes is caused by the fact that at low temperatures the solubility of carbon dioxide in cell sap increases (at 0°C it is 2 times higher than at 20°C), the pH of the cell sap decreases, which causes a decrease in the activity of synthetic processes.

At temperatures above 10°C, starch resynthesis predominates over its hydrolysis. This is used to reduce the amount of sugar in tubers stored at low temperatures, thereby eliminating the unpleasant sweet taste.

The disappearance of sugars does not occur if, upon crossing certain limits, the process becomes irreversible. A physiological disorder of the tubers occurs, expressed in the suppression of sprout formation and darkening of the pulp.

When storing potatoes, the amount of starch constantly decreases. The losses are explained by its hydrolysis to sugars. The latter are used in the process of respiration, and also, according to L.V. Metlitsky, for the synthesis of other substances that take part in the metabolism of the tuber.

In stored potatoes, significant losses occur in potato varieties Lorch, Lyubimets, Northern Rose within 10 days, Priekulsky early - within 15-20 days. Temperature and humidity conditions affect not only the speed, but also the nature of healing of mechanical damage. At low temperatures, the suberinization of cells in the wound zone and the number of layers of wound periderm cells are smaller, which reduces their protective properties and leads to increased losses.

The temperature of the treatment period should be differentiated depending on the characteristics of the variety. Thus, according to NIIKh data, for the varieties Northern Rose and Mechta, lower temperatures can be used during the treatment period, while for the varieties Priekulsky early, Druzhny and Gatchinsky, losses increase sharply, and for varieties Lorch, Lyubimets, Smena, losses, although they increase , but not significantly.

Periodic ventilation of storage facilities during the treatment period is an important condition conducive to wound healing.

Second period- cooling follows after treatment. Its purpose is to ensure a gradual decrease in temperature to 4-5°C, and then establish a differentiated temperature regime, depending on the characteristics of the variety.

There are different opinions about the rate of temperature decline. Thus, M.V. Antonov believed that cooling should be carried out at a rate of up to 2°C per day and last 20-45 days. On the contrary, Yu. V. Volosov suggests increasing the duration of the cooling period by reducing the cooling rate to 0.5 ° C per day, which will allow the tubers to adapt to low temperatures. Conflicting recommendations are given by other domestic and foreign studies.

I. Ya. Belozertsev and S. A. Gusev (NIIKH) established that the decrease in temperature after the treatment period in a potato mound with a small number of damaged tubers should be carried out gradually over 26-40 days, i.e. at a rate of 0. 25-0.5°C per day. If there is a significant number of mechanically damaged tubers, the mound must be cooled at a faster rate (up to 1°C per day), and the duration of the cooling period will be 15-20 days. Therefore, the duration of the cooling period depends on the quality of the potatoes.

Third period- the main one, occurs in the winter and spring periods, and sometimes in early summer, if the potatoes are intended for sale in June and early July (before the new harvest).

During this period, the tubers are first in a state of deep and then forced dormancy, that is, they do not germinate due to the lack of favorable conditions. When storing ware potatoes, it is very important to delay the germination of tubers. Therefore, during this period the temperature should be kept low.

The norms for natural loss are established by Order of the Ministry of Economic Development of the Russian Federation No. 95, approved in March 2003. According to the above document, attrition is understood as reduction in product weight, at which its quality remains normal. In this case, the physicochemical or biological properties of the product lead to a decrease in mass.

For example, loss may be caused by factors such as expired shelf life or shrinkage. However, this cannot include shortages resulting from defects or accidental losses. Also, natural loss cannot be called those losses that were incurred due to improper storage, operation, or damage to the container in which the goods were stored.

The amount of losses from spoilage, as well as shortages of goods, is determined thanks to the norms of natural loss, which can be determined in the following way:

1. In the event that the goods are in storage, losses are determined as follows. The actual weight of the goods is subtracted from the weight with which the goods entered storage.
2. If the products are at the transportation stage, the shortage is calculated in a different way. The weight of the goods that was indicated upon dispatch in the accompanying documents is compared with the weight that was upon receipt of the goods.

So, How can natural loss appear in accounting? It can be formed due to:

1. Consumption of substances per breath (in the case of cereals or flour).
2. When it comes to liquid goods, spills may occur during sales or transfer.
3. Leaks can also appear due to seepage or melting.
4. Shortages may also occur due to crumbling of products.
5. The most common type of loss is weathering or shrinkage.

E = T * N / 100, where

T– cost (weight) of goods sold, N– rate of natural loss, %.

However, not all losses can be attributed to natural ones. So, this does not include:

1. Shortages incurred due to defects or technological losses.
2. Losses incurred due to improper transportation or storage.
3. Losses of inventory and materials during the repair of equipment used for its storage or transportation.
4. Any accidental losses.

Loss rates, taking into account transportation and safety of inventory items, are reviewed as the need arises, but at least once every five years. At the same time, during the revision it is possible both the abolition of old norms and the introduction of completely new ones. This is done through the preparation of legal regulations.

Below is an example calculation. During the inventory carried out at the enterprise, it was determined following deviations:

1. Excess flour worth 20 rubles per kg was found. The excess weight was 20 kg.
2. We also discovered shortcomings in flour, the cost of which was 22 rubles for the same kg. A total of 18 kg was found missing.

After it was discovered, it was decided to carry out a mutual offset of the flour that was not enough and the flour that was in excess due to the resulting mis-grading. Flour is accepted for the test at 20 rubles kg per 18 kg. The difference in prices (18 * 22 – 18 * 20) was taken from the guilty party. As a result, the guilty person deposited the missing amount into the company’s cash desk. Those 2 kg of flour that were not taken into account (at a price of 20 rubles per kg) are used.

Foodstuffs

After an inventory has been taken at the enterprise, the previously mentioned natural loss is written off based on its results.

The amount of shortage taken into account within the limits of loss norms can be determined only after all surpluses relative to misgrading have been taken into account. Moreover, the indicators can only be used in relation to those food products for which a shortage was previously identified.

Standards for petroleum products are regulated by Order of the Ministry of Energy of the Russian Federation No. 364. Here you should take into account the following factors:

1. In the event that petroleum products are stored at a temperature of 30 degrees and above, then, regardless of what period of the year it is currently, the indicators of the spring-summer period are used, which increase by 1.5 times.
2. If, when calculating losses, you need to move from one season to another, then a larger value is taken into account.
3. If the percentage of captured vapors is entered during the calculation, the loss is further reduced by the number of specified vapors.
4. During calculations, 30 calendar days are taken into account.

Vegetables and fruits

Standards for vegetables and fruits are regulated by Order of the Ministry of Agriculture of the Russian Federation No. 268. Let's give an example. Thus, in a warehouse that was not artificially cooled, the following residues were discovered at the end of September:

• as of September 21 - 1050 tons;
• at the beginning of October - 1200 tons.

So, to find the average remainder, you need to do following calculations:

(0 + 0 + 1050 + 1200 / 2) / 3 = 1650 / 3 = 550 tons.

The result was 550 tons of potatoes.

Given that for the entire September the decline should normally be 1.3%, then you need to:

550 * 1.3 / 100 = 7.15 tons.

The result is a shortage of 7.15 tons.

Non-food products

In this case, the decline is regulated by several orders at once. So, when it comes to chemical products, the standards are regulated by Order of the Ministry of Industry and Trade of the Russian Federation No. 1000 of 2010.

The main reason that grain loss occurs is its physiological processes, including such as the respiration of the grain mass.

In Order No. 55 the standards are clearly stated, which should not be exceeded during grain storage. The table below details the indicators for grain stored in the warehouse.

In the event that grain is stored in a warehouse for up to three months, the standards should be determined by the number of days during which the grain was stored. If the grain is stored for up to six months or up to a year, then the months of storage are taken into account.

Construction Materials

These indicators are regulated by Decree of the USSR State Supply Committee No. 72. Let's give an example. Between inventories, the company sold glass for a total amount of 600,000 rubles.

Later, during the inventory, losses amounting to 7,000 rubles were found. Moreover, the rate of natural losses specifically for glass during its sale and storage is 0.25% of the price of all glass that was sold during the specified period, that is, 600,000 * 0.25 = 1,500 rubles. In fact, the failure turned out to be more by 5,500 rubles. As a result, the amount that exceeded 1,500 rubles was collected from the wages of the guilty person.

Transportation

When transporting some food and non-food products, you should take into account the following factors:

1. From the beginning of April to the end of October, the norm for meat when transported over a distance of less than 500 km is not used. If the distance exceeds 500 km, then 0.01% is used for every 100 km.
2. If the meat is transported in blocks, also packed in film, or in boxes and boxes made of cardboard, then the norm will be 50%. In the case of other packages, the norm increases to 70%.

The standards relating to medicines and medicinal plant materials are regulated by Order of the Ministry of Health of the Russian Federation No. 284.

Let's give an example. At the beginning of 2004, the pharmacy bought cotton wool for sale at a price of 30 rubles in an amount of 40 kg. In April of the same year, the cotton wool was packaged in rolls of 100 grams and then sold. However, during packaging it was discovered that 300 grams of cotton wool were missing. At the same time, the rate of loss for cotton wool is 0.85%.

Postings

If we talk about recording losses in accounting, the following entries will be used:

1. Dt 94 Kt 10 (41, 43) - a shortage was identified.
2. Dt 20, 23, 25, 26, 29, 44 Kt 94 - shortages were written off within the normal natural loss rate.
3. Dt 73-2 Kt 94 - shortages are written off at residual value.
4. Dt 73-2 Kt 98-4 - a reflection of the difference between the residual value and the market value to be recovered from the guilty parties.
5. Dt 91-2 Kt 68 - VAT, previously claimed for deduction, was restored for shortfalls in excess of the norms of natural loss.
6. Dt 50, 70 Kt 73-2 - repayment by the guilty person of debt for shortfalls.
7. Dt 98-4 Kt 91-1 - the difference between the residual value and the market value is recognized as part of the income of the current period as the guilty parties repay the debt.
8. Dt 20, 23, 25, 26, 29, 44 Kt 94 - writing off the shortage within the approved standards.
9. Dt 91-2 Kt 94 - shortages in excess of the norms of natural loss in the absence of guilty persons or shortages, the recovery of which was refused by the court.
10. Dt 94 Kt 98-3 - when identifying the guilty parties, the amount of the shortage of previous years, previously written off as losses of the organization, is reflected.
11. Dt 94 Kt 10 - write-off of book value.
12. Dt 98-3 Kt 91-1 - deferred income is written off as the debt is repaid.

In the event that the damage is not included in the norms of natural loss, employees must compensate the damage caused to the employer. If the employee is under 18 years of age, then he can be held liable only if the damage was caused intentionally.

A description of natural loss including VAT is presented in this video.

Chapter 5. Norms of natural weight loss of stop root crops, potatoes, fruit and green vegetable crops of different ripening periods during storage

Standards are established for standard goods sold by weight as a percentage of their retail turnover to compensate for losses incurred during storage of goods in the utility room and on shelves, as well as during preparation for sale and sale of goods due to: shrinkage; rastruski; consumption of substances for breathing.

According to the Instructions for the application of norms of natural loss of fresh potatoes, fruits and vegetables in the retail trade network of state and cooperative trade (approved by order of the Ministry of Trade of the RSFSR dated February 22, 1988 No. 45 “On approval of norms of natural loss of fresh potatoes, vegetables and fruits in urban and rural retail trade network and instructions for their use"), not included in natural loss rates:

1) waste of potatoes, vegetables and fruits;

2) any kind of losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (package curtain);

3) actual additional losses associated with the sale of goods by self-service, within the established standards.

The approved norms are limiting and are applied only in cases where, when checking the actual availability of goods, there is a shortage against accounting balances.

Natural loss of goods is written off according to actual sizes, but not higher than established standards.

Write-off of natural loss of goods can be made only after inventory of goods based on the appropriate calculation.

The shortage of goods within the established norms of natural loss is written off from financially responsible persons at the prices at which the goods were capitalized. Attribution of commodity losses to distribution costs is made at purchase prices. The difference between purchase and retail prices is attributed to trade discounts.

The norms of natural loss apply only to goods sold during the reporting period, regardless of their shelf life in a retail trade enterprise.

These norms of natural loss do not apply to goods supplied to retail outlets in packaged form.

Note: For goods packaged in stores, as well as those supplied to stores packaged in arbitrary weights, the norms of natural loss are applied in the same amount as for weighted goods.

According to clause 7 of the Instructions for the application of norms of natural loss of fresh potatoes, fruits and vegetables in the retail trade network of state and cooperative trade, when calculating the amount of natural loss within the established norms for the retail trade network goods are not included in retail turnover:

1) sold to other stores, store branches (stalls, tents) that have independent records of material assets, as well as sold in small wholesale to social and cultural institutions (kindergartens, sanatoriums, hospitals, etc.) and other enterprises, organizations and institutions;

2) returned to suppliers, as well as submitted for processing;

3) written off according to acts due to spoilage, reduction in quality, curtains and damage to containers.

Note: For small-scale wholesale distribution of goods by stores, loss norms are applied in the amount of 40% of the norms established for a retail trading network.

The amount of natural loss for a retail trade enterprise as a whole or for its department during the time between two adjacent inventories is determined on the basis of calculations compiled by the enterprise’s accounting department with the participation of financially responsible persons and approved by the head of the enterprise. If the head of a trading enterprise is also a financially responsible person, the calculation is approved by the management of a higher organization.

The calculation of natural loss for goods sold at retail is compiled in the following order.

To the amount of natural loss for the actual balances of goods according to inventory data at the beginning of the reporting period, the amount of accrued loss according to the documentation for goods received during the same period is added and the loss calculated according to the documents for the goods listed above, as well as for the actual balance of goods according to the inventory list, is excluded. at the end of the reporting period.

If a retail trade enterprise has operations for small-scale wholesale release and sale of goods, separate calculations of natural loss are drawn up in the same order.

The rate and amount of natural loss accrued according to inventory records and primary commodity documents are entered in the margins of the specified commodity documents (clause 8 of the Instructions for the application of norms of natural loss of fresh potatoes, fruits and vegetables in the retail trade network of state and cooperative trade).

Order of the Ministry of Agriculture of the Russian Federation dated August 28, 2006 No. 268 approved the norms for the natural loss of weight of table root crops, potatoes, fruit and green vegetable crops of different ripening periods during storage (see Table 8).

Table 8

Norms of natural weight loss of table root crops, potatoes, fruit and green vegetable crops of different ripening periods during storage

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Continuation of the table. 8

Potatoes of different ripening periods

These standards are used for long-term storage in warehouses.

There are also norms for the natural loss of fresh potatoes, vegetables and fruits in urban and rural retail trade networks (see Table 9).

Table 9

Norms of natural loss of fresh potatoes, vegetables and fruits in urban and rural retail trade networks

Continuation of the table. 9

End of table. 9

Below is an approximate form for calculating the natural loss of goods for the inventory period according to the order of the Ministry of Trade of the RSFSR dated February 22, 1988 No. 45.

According to the Instructions for the application of norms of natural loss of fresh potatoes, fruits and vegetables in the retail trade network of state and cooperative trade, in cases where the goods stored in the back room of a given trading enterprise are under the accountability of one team of materially responsible employees, and the goods, located on the sales floor - reporting to another team of financially responsible workers, the distribution of natural loss rates between teams of financially responsible employees (persons) is carried out locally by orders of the heads of trade organizations, but so that the total amount of loss does not exceed the established standards. At the same time, for goods sold from the back room using a stencil or standard weight, the full loss rate is provided to the teams that are financially responsible for the goods located on the sales floor.

In the event that goods from the supplier arrive directly to the sales floor, although they are taken into account in the turnover of the utility room, the teams (persons) who are financially responsible for the goods located on the sales floor are also provided with the full rate of natural loss.

Trade organizations are allowed, in agreement with the relevant organization, to differentiate (i.e., reduce to 20% and increase in the same amount) the established norms of natural loss for all or individual goods for individual stores, tents and stalls, taking into account the frequency of delivery of goods to these enterprises and the state of their material and technical base (conditions for storing goods), while the total amount of natural loss of goods as a whole for a given trade organization should not exceed the established per-product standards.

An order to change standards is communicated to financially responsible persons of trading enterprises no later than 15 days before the start of the period to which it applies. These standards are reviewed annually.

Trade organizations (trades, offices, district and city cooperative organizations, etc.) of the Far North for stores where regular delivery or storage conditions of goods cannot be ensured in accordance with trade rules are allowed, in agreement with local trade authorities, to increase to 40 % norms of natural loss established for stores for all or individual products, except for tangerines, oranges, lemons, grapefruits, pineapples and bananas.

The trade organization approves for each coming year the general rate of natural loss for each store, tent, stall, etc. subordinate to it as a percentage of the turnover of this enterprise.

The general norm is established on the basis of product norms in relation to the range of goods of each trading enterprise. At the same time, differentiation of standards is allowed depending on the frequency of delivery and the specific conditions of storage of goods. The general rate of natural loss of goods in general for all enterprises of a given trading organization should not exceed per-product standards.

In stores that have departments, sections, tents, stalls, teams that present independent product reports, the general norm for each of these divisions is established in the same manner by the store director (if he does not bear financial responsibility) or a higher organization. At the same time, the norms established for all departments should not exceed the general norm established for a given store.

The general norms of natural loss of goods approved by the trading organization for each store, tent, stall and other are brought to the attention of the financially responsible persons of these enterprises no later than 15 days before the start of the year. The store director's order on standards for departments, sections, etc. is brought to the attention of the financially responsible persons of these divisions no later than 10 days before the start of the year.

The general norms of natural loss approved by the trade organization and communicated to financially responsible persons are mandatory. In trading enterprises for which general norms of natural loss have been approved, the use of product norms is not permitted; the general norms are revised annually. Changing general standards before the expiration of the period for which they are established is permitted in exceptional cases (when the profile of the store’s work changes, etc.) and only for the upcoming period.

If there are apprentices in the store, the norms of natural attrition increase in the following amounts: with the average number of apprentices from 25 to 50% of the average number of sellers - by 10%, and over 50% - by 15%.

The specified increase in standards is made taking into account the time actually worked by students in the period between two adjacent inventories, which is established on the basis of a report card submitted by the industrial training master. In stores that have sections or departments with independent accounting, the standards are increased only for those sections and departments in which the corresponding number of students worked.

Example

A store with apprentices operated for 180 days between two adjacent inventory counts. During this period, the average number of salespeople in the store was 30 people, and apprentices worked in it for 1,800 person-days.

In this case, the average number of students for the period between two adjacent inventories will be 10 people (1800 man-days / 180 days), i.e. 33.3% of the average number of sellers, therefore, the norms of natural loss of goods for a store can be increased by 10%.

From the book Norms of Natural Decline author Krasnoslobodtseva G K

Chapter 1. The concept and general procedure for calculating natural loss (production waste) When purchasing, storing and selling certain products, losses and shortages most often occur, the cause of which is natural loss. Definition of natural loss

From the book Tax Law. Lecture notes author Belousov Danila S.

Chapter 2. Limit norms for natural loss of medicines in pharmaceutical warehouses According to the order of the Ministry of Health and Social Development of the Russian Federation dated January 9, 2007 No. 2 “On approval of norms for natural loss when storing medicines in pharmaceutical warehouses”

From the book Economics for Ordinary People: Fundamentals of the Austrian Economic School by Callahan Jean

Chapter 3. Norms of natural loss of ethyl alcohol during storage According to the order of the Ministry of Agriculture of the Russian Federation dated December 12, 2006 No. 463 “On approval of norms of natural loss of ethyl alcohol during storage” in pursuance of the resolution of the Government of the Russian Federation of November 12, 2002

From the book Institutional Economics. New Institutional Economics [Textbook] author Auzan Alexander Alexandrovich

Chapter 4. Norms of natural loss of products and raw materials of the sugar industry during storage and transportation Order of the Ministry of Agriculture of the Russian Federation dated August 28, 2006 No. 270 “On approval of norms of natural loss of products and raw materials of the sugar industry during storage” approved the following

From the book Company Records Management author Bad weather Alexander V.

Chapter 6. Norms of natural loss of petroleum products during reception, storage, release and transportation. The procedure for applying the norms Natural loss norms are used by all organizations, regardless of their form of ownership, that sell and receive petroleum products along the main pipelines.

From the book Great Company. How to become your dream employer author Robin Jennifer

Chapter 7. Norms of natural loss of meat, poultry and rabbit by-products during storage and transportation In accordance with the order of the Ministry of Agriculture of the Russian Federation dated August 28, 2006 No. 269 “On approval of norms of natural loss of meat, poultry by-products and rabbits during storage”, resolution

From the book Values ​​Based Management. Corporate guide to survival, successful life and the ability to make money in the 21st century author Garcia Salvador

Chapter 8. Norms for the natural loss of cheeses and cottage cheese during storage and transportation By Order of the Ministry of Agriculture of the Russian Federation dated August 28, 2006 No. 267, the norms for the natural loss of cheeses and cottage cheese during storage were approved. Let's consider the norms of natural loss of cottage cheese due to losses of mass fraction

From the author's book

Chapter 9. Norms of natural loss during storage of butter packed in monoliths in parchment and liner bags made of polymer materials Norms of natural loss during storage of butter packed in monoliths in parchment and liner bags made of polymer materials

From the author's book

Chapter 10. Accounting for losses and shortages. Write-off of goods within the limits of natural loss The main problem for organizations involved in the storage and trade of products is their loss, which arises due to both natural causes and

From the author's book

Chapter 11. The influence of natural loss on tax accounting Shortages and losses from damage to material assets can be taken into account when calculating income tax on the basis of subclause. 2 clause 7 art. 254 Tax Code of the Russian Federation. But such expenses are written off only within the limits of natural loss. Order, in

From the author's book

6.3. Norms-principles and norms-definitions in tax law In the mechanism of legal regulation of tax relations, norms-principles and norms-definitions act as norms of general content. They establish general definitions for tax law or initial principles

From the author's book

CHAPTER 9. Fall gives way to rise. On the consequences of monetary fluctuations

From the author's book

Chapter 1. Norms, rules and institutions This chapter will examine one of the main concepts of the new institutional economic theory - the concept of institution. The first, introductory, paragraph of the chapter is devoted to a discussion of the role of information in the process of making economic decisions.

From the author's book

Chapter 4 List of standard management documents used in the activities of the organization, indicating their storage periods and methodological recommendations for its use List of standard management documents used in the activities of the organization with

From the author's book

How to deal with the cultural diversity of the company and how to ensure the inclusion of representatives of different cultures? In Chapter 4, “Equity,” we discussed the feeling of equity as an important aspect of the Dream Job Model. There we noted that outstanding companies

From the author's book

Chapter 4 The essence of two different cultures: control and development “Coordinating authority must come from the top and spread more actively the lower you go down the hierarchical pyramid. Therefore, the responsibilities of each employee must be clear

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