Classifications, description and evolution of materials used in construction organizations
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B C E D According to the storage system, the material in the construction organizations is open and can be divided into materials stored in closed ways. For example, Brick, iron, pipe, stone and similar materials have different appearance stored in the fields. Cement, lime, gypsum, varnish, paints and others such materials in places where rain and snow do not touch and do not get wet, as well as in special storage devices (system, barrel and in others) is stored A B C D E For example, cement, lime, plaster, paints and some similar materials after certain periods loses its quality. Therefore, they should be kept for a specified period must Most building materials maintain their quality for a long time does not lose, for example, marble, granite, cast iron, wood, stone, etc such as these. However, the persons financially responsible for the quality of this material which have a negative effect, such as rusting, erosion, desiccation, they should not allow negative situations such as swelling, cracking, loam. According to the storage period, construction materials are divided into types with a limited period of time and unlimited period of time According to whom it belongs, is it the material used in construction works to the materials of the contracting construction organization and the ordering organization can be. Works performed on the basis of the first type of materials if the contract is performed on the basis of the organization's own materials, and the second type of work was performed on the basis of customer materials are works. In both cases, the materials used are construction included in the value (cost) of the object. If construction works It is done on the basis of the materials provided by the customer the value of the connection is not included in the sum of mutual calculations According to its development, it is used in construction organizations materials to self-developed and non-self-developed materials it will ride. For example, auxiliary production of a construction organization developed by divisions and used in construction facilities brick, block, door, frame, various devices and constructions are self-made construction materials obtained from production. purchased, from customers, founders and other external persons dropped materials are materials not developed by him. In construction organizations according to the country of origin the materials used are local materials and imported from abroad divided into materials. It is one of the important conditions for correcting the bill of materials they are an accurate estimate of their value. Number 4 of our republic In construction organizations according to BHMS "Inventories". the calculation price of materials is their cost. The cost of construction materials depends on their origin consists of different elements. C hunonchi, purchased the cost of materials is included in their purchase price value and all additional costs related to the purchase (transport import, customs clearance, certification, brokerage services and others). Value added tax on purchase date Whether or not to add (VAT) amount to the cost of materials that the construction organization is not a payer or payer of this tax depends. VAT to suppliers in construction organizations the amount of VAT charged (to customs) is not included in the cost of materials, but to reduce the budgeted VAT amount is carried out. Operates under the reduced tax regime to suppliers (customs) when purchasing in construction organizations the amount of VAT paid directly to the cost of materials (cost) is entered. Cost of materials from own production from all material, labor and other expenses related to the release is organized. In this case, the average cost of one unit of material is calculated spent on the development of building materials the total amount of the cost and the total amount of materials developed is found by multiplying by the quantity. Received from the founders and received free of charge the cost of materials is indicated in their contracts the value of the grades is understood. Materials from various sources in warehouses and construction FIFO, AVCO or self-identification at the sites from the account according to the value (cost) calculated on the basis of one of the methods is taken out.Materials from various sources in warehouses and construction FIFO, AVCO or self-identification at the sites from the account according to the value (cost) calculated on the basis of one of the methods is taken out.THANK YOU Download 1.99 Mb. Do'stlaringiz bilan baham: |
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