Inventory of fixed assets
Inventory of fixed assets (FA) and inventory items (I&M) is a method of monitoring the safety of the enterprise's property, as well as the relevance of data reflection in accounting. Inventory allows you to promptly identify and correct discrepancies between the actual data obtained as a result of the inventory and the accounting data. Inventory of FA and I&M is an important part of the enterprise asset management system (EAM).
The purpose of inventory is up-to-date, reliable and complete financial reporting of the enterprise.
The result of inventory is — recorded and stored material assets of the enterprise.
The result of the inventory is — complete and reliable financial reporting of the enterprise.
The main objectives of inventory:
- identification of the actual availability of property;
- comparison of the actual availability of property with accounting data;
- determination of surpluses and shortages;
- checking the operating conditions of fixed assets;
- identification of unused objects, as well as those unsuitable for use.
Types of inventory:
- Planned
- Sample
- Sudden
- Background
An inventory commission is appointed to conduct an inventory of fixed assets. All material assets of the company are subject to inventory, regardless of their location. Inventory is subject to property belonging to other enterprises (leased or stored) and property located outside the enterprise (leased or stored). Inventory of property is performed at its location in the context of financially responsible persons.
Before the inventory, the following is checked:
- inventory cards, inventory books, inventories and other analytical accounting registers;
- technical passports or other technical documentation;
- documents on fixed assets leased or accepted by the organization for storage.
Actions for conducting an inventory:
- inspection of the physical presence of inventory items;
- marking of inventory items;
- preparation of inventory lists separately for each type of fixed assets;
- preparation of comparative statements;
- maintenance of inventory cards;
- reflection of inventory results in accounting.
Automation of inventory of fixed assets is solved and simplified with the help of barcode and QR code technology, as well as RFID tags. To collect information, a data terminal is used. Using the terminal, you can quickly obtain information about an object, and also, by reading the tag, confirm its actual availability. If you use the BAS program for accounting, then for inventory we recommend using a DCT with Mobile SMARTS software - the MS-1C-INVENTORY-CHECKING-DRIVER fixed asset inventory driver using a DCT. Electronic license for one data collection terminal. For inventory using RFID tags, special terminals equipped with an RFID module and software for these terminals are used - RFID-U Android. When automating, we recommend starting the initial inventory and debugging of the system with barcodes, and after debugging the system, move on to RFID tags.
Marking of fixed assets for accounting automation is performed using various types of labels, tags, stickers and RFID tags. Barcodes and QR codes are printed using label printers. We recommend setting up the inventory system and switching from manual methods (cards, journals) to automation gradually and in stages. At the first stage - perform primary labeling using paper and polypropylene labels. Printing on a label printer allows you to independently and quickly print additional labels when unmarked fixed assets, property items and inventory items are detected. No time is wasted on ordering and waiting for specialized labels to be manufactured.
After the initial stage of marking and accounting of fixed assets in the system, you can move on to permanent marking with specialized labels. Our experts recommend the products of Inotec Barcode Security GmbH (Neumünster, Germany). Inotec labels are manufactured using multilayer technology and are particularly resistant to external influences.
When performing initial marking and inventory using paper and polypropylene labels, the types of specialized labels are determined by format, size, adhesive layer, and operating conditions. These parameters are important, since there may be objects on which it is necessary to stick “sets”. These are sets of several labels so that the inventory number can be read from different sides of the accounting object.
The universal label for inventory of fixed assets contains several options for automated reading at once - a bar code, an RFID tag and a QR code link to a web passport. In addition to the automatic reading encoding, the label must have a regular digital or alphanumeric inventory number.
It is very important to understand that the inventory of fixed assets itself does not fully solve the problem of accounting and preserving enterprise assets. It is just a part of the enterprise asset management system. For full control over assets, a maintenance and repair system is required, as well as an integration system for monitoring the condition and assessing the market value of assets. Automation of inventory allows you to carry it out quickly and increase the frequency of control activities. The use of web passports, RFID portals adds the ability to perform background inventory when moving objects, transferring between responsible persons or during maintenance and repairs. Such control is necessary to close the "black hole" through which significant enterprise funds can be spent uncontrollably.
A promising technology for full-fledged management of enterprise assets is the technology of web passports (QR link codes) and a web platform located in the cloud or on physical enterprise servers. One of such systems is the web platform EAM Webrozum, which provides direct control over web passports, as well as the ability to integrate all components: accounting (BAS, 1C, SAP), maintenance and repair, ASUR (resource accounting), RFID.
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