Auto parts warehouse: industry-wide system for accounting for spare parts in a warehouse

Features of replacing spare parts of fixed assets

The installation of new parts, assemblies, and spare parts on the fixed asset (OS) is carried out to replace failed worn out elements. When replacing spare parts, the OS characteristics remain unchanged, the cost does not increase. The purpose of repair work is to eliminate malfunctions and implement preventive measures to replace worn parts.

Repair work is carried out on our own (self-employed) or with the involvement of contractors (service centers). Regardless of the method of carrying out repairs, the enterprise must develop a document flow.

For each fixed asset, the procedure and frequency of conducting are approved: (click to expand)

• Preventive measures.
• Routine maintenance.
• Medium repair (for vehicles).
• Major renovation.

Control over the condition of the operating system and repairs is carried out by a commission permanently operating at the enterprise. Enterprises that have not approved the list of spare parts to be replaced carry out repairs based on the defective list. The document is used to write off parts and approve a repair plan.

Organization of a spare parts warehouse and the main problems of accounting for an auto parts warehouse

The organization of a spare parts warehouse primarily depends on the specifics of the product: a lot of small consumables, the need for accounting and selection of goods by barcodes, shipment to wholesale and retail customers, etc. How to organize a spare parts warehouse and what features to consider?

1. Non-standard (small) goods

Working with non-standard goods is characterized by a large number of operations before shipment, which increases the cost of processing. The characteristic features of small-piece goods make it difficult to keep records of balances without automating data collection.

1. Huge number of SKUs

In addition to the main assortment, the spare parts warehouse also processes substitutes - the number of warehouse personnel is constantly increasing, it is necessary to quickly and accurately search for articles and names. That is, each employee who understands the assortment becomes a kind of expert, and a lot of money and effort is spent on improving his skills.

The ABM WMS warehouse spare parts accounting program allows you to automatically assign storage locations and reduce the number of warehouse personnel, regardless of employee skills.

The ABM WMS program for the auto parts warehouse has been implemented and is successfully operating at the warehouse of the auto distributor TL Group. Read review

1. Different weight and dimensional characteristics of goods, special requirements for the storage system
2. The need to quickly process 3-4 thousand small orders within 24 hours

A significant percentage of the spare parts warehouse turnover is made up of orders from individuals and service stations.

Without a program for an auto parts store, processing specific orders is quite expensive, since often 1 employee can collect 1 order per selection task in 1 round. And if a popular product needs to be shipped in several orders, then warehouse personnel are forced to approach the same location several times to select the item. Simultaneous selection is characterized by a significant increase in the number of errors made.

An industry-wide program for keeping track of spare parts in a warehouse helps organize group collection of orders, using automatic algorithms for the operations “replenishment”, “reservation”, “selection”. This significantly reduces the mileage of warehouse equipment and personnel.

1. Difficulties in labeling and barcoding

Auto parts warehouses are represented by a large assortment, with various dimensional characteristics and storage conditions. It is important to consider the labeling and barcoding processes. The program for an auto parts store allows you to run the process of printing marking labels online from the online TSD and from the dispatcher’s place.

1. Large number of warehouse personnel

Processing of small-piece goods, the need to process small orders with significant volumes per day.

1. Retail sales

Orders for spare parts storage warehouse can be generated online with a minimum lead time for these orders. Non-automated warehouse of auto parts – increased processing costs; with an increase in the turnover of the spare parts warehouse, the efficiency of the warehouse significantly decreases.

What an industry-wide program for keeping track of spare parts in a warehouse should be able to do: an order for an online TSD is received from an online store and a selection and shipment task is created with priority. Also, the system for accounting for spare parts in the warehouse allows you to add or remove order items before payment.

Wholesale and retail sales in a spare parts warehouse are specific due to the different priorities of order assembly processes (at the moment, for a certain date) and order delivery methods (pickup, scheduled, urgent).

Purchase and sale of spare parts

After purchasing spare parts, inventory items are received and placed in a warehouse for storage. Receipts are accounted for on the basis of primary documents.

The sale of spare parts is carried out as part of normal business or as part of the sale of surplus stock. When selling goods and materials:

• Documents similar to the purchase process are used.
• Enterprises using OSNO or simplified tax system take the cost of acquisition into account as expenses. Sales are made to wholesale or retail customers.
• When organizations sell spare parts on UTII, sales are made only to retail customers.

The sale of spare parts is carried out by enterprises that have declared trade in non-food products as part of their activities.

Accounting for receipt of spare parts for storage: postings

Analytical accounting of spare parts is carried out within the nomenclature (homogeneous groups) at the cost of acquisition. The basis for obtaining credentials is the invoice.

Example of spare parts receipt

Planer LLC has a car on its balance sheet that is used for business purposes. To carry out a medium repair, the purchase of a gearbox is required in the amount of 25,700 rubles, including VAT of 3,920.34 rubles. The following entries are made in the company's accounting:

1. The supply of spare parts is reflected: Dt 10/5 Kt 60 in the amount of 21,779.66 rubles;
2. The VAT presented by the supplier is taken into account: Dt 19 Kt 60 in the amount of 3,920.34 rubles;
3. Payment to the supplier is taken into account: Dt 60 Kt 51 in the amount of 25,700 rubles.

Warehouse accounting is carried out using materials accounting cards No. M-17 in manual or electronic form. A special need for maintaining cards arises when an organization uses an exchange fund of spare parts that are repaired and subsequently installed on the operating system.

Enterprises independently determine the list of accounting documents for inventory items. A number of organizations with small warehouse receipts and issues keep a log of the movement of spare parts. If there is automated accounting, the journal is not used.

Spare parts accounting: postings, documentation and accounting

Tax accounting of spare parts

An enterprise can purchase spare parts from suppliers both for cash and non-cash payments, and also produce or restore them in the workshops of its enterprise

To ensure the uninterrupted operation of the enterprise, as well as to streamline the issuance and costs of spare parts, the enterprise issues an order regulating the conditions for the formation of a stock and the issuance of spare parts from the warehouse. It states:

1) a list of components, assemblies and materials that are issued according to primary accounting documents only with the signature of the chief engineer or other management personnel;

2) the procedure for releasing spare parts, components, assemblies and materials from the warehouse for sale to other legal entities or individuals;

3) creation of a reserve stock of spare parts, which includes at least two copies of each name of spare parts, according to the approved list

The acquisition of spare parts is reflected in accounting (financial) accounting in the same way as the acquisition of other inventories - at historical cost. Accounting for purchased spare parts, components, assemblies is carried out on the debit of subaccount 207 and on the credit of account 63. Spare parts and finished parts made in-house are accounted for on the credit of account 23. The debit of subaccount 207 reflects the balance and receipts, and on credit - expenses, sales and other disposal of spare parts. Analytical accounting is carried out in the context of storage locations or in the context of financially responsible persons for homogeneous groups of spare parts.

The write-off of spare parts and components occurs primarily for the needs of vehicle repairs and maintenance. The enterprise ensures the accounting process of receipt and write-off of material assets in accordance with the needs of internal control and the established accounting procedure.

Spare parts accounting registers for OS repairs

In accounting, the movement of spare parts is reflected in account 10. Sub-accounts are opened to the account to account for new parts (5), failed spare parts (6), materials transferred to the contractor for repairs (7).

In budget accounting, account 09 is used to obtain information about spare parts issued to replace worn-out ones. The organization must approve the list of parts accounted for in the account. The service life of spare parts is less than the service life of the property, which requires accounting for replaced parts that do not change the original cost. When transferring a spare part for repairs on your own or with the help of contractors, the cost is debited from the account and taken into account on the balance sheet.

Accounting for write-off of spare parts for repairs

Write-off of parts is carried out on the basis of form M-11 or a record of the consumption of materials in card No. M-17. Before writing off spare parts, the commission draws up a free-form defective statement.

Using the statement, the following are determined: (click to expand)

• Identification and state of the object.
• Measures necessary to maintain the operating condition of the OS object, including a list of parts to be replaced.
• The amount required to replace parts.
• The reasons that caused the need for repairs.

The document is signed by the commission members and the director. The presence of a statement allows you to confirm the economic feasibility of the repair and separate the purpose of the work from modernization or restoration.

The importance of separating modernization from repair is determined by the taxation procedure. Costs associated with OS repairs are included in current expenses. To carry out planned repairs, a reserve is created at the enterprise. The cost of the reserve is determined separately for low-value and high-value types of repairs. The enterprise must establish an amount above which repairs are defined as costly.

Carrying out repairs with installation of spare parts on vehicles

Replacement of vehicle parts is carried out under warranty or upon expiration of its validity. According to para. 9 tbsp. 346.27 of the Tax Code of the Russian Federation, replacement of parts under warranty does not apply to repair work. Warranty services are paid by the manufacturer and cannot be included in expenses even if there are additional costs.

After the warranty expires, the vehicle is repaired in-house or at a service center. The document flow in both cases is different.

An example of vehicle repair operations

Mimosa LLC, a commercial company, has a Gazelle vehicle on its balance sheet. There is no repair team at the enterprise; replacement of spare parts is carried out by a contractor - a service center. The organization's commission determined the need to replace the battery. The spare part was purchased at retail for the amount of 8,554 rubles; the cost of the work was 3,000 rubles. The following entries are made in the organization's accounting:

• The spare part purchased by the accountable person was capitalized: Dt 10/5 Kt 71 in the amount of 8,554 rubles;
• The transfer of spare parts to the contractor is reflected: Dt 10/7 Kt 10/5 in the amount of 8,554 rubles;
• The spare part was written off on the basis of the work completion certificate: Dt 44 Kt 10/7 in the amount of 8,554 rubles;
• The accounting for the contractor's services is reflected: Dt 44 Kt 60 in the amount of 3,000 rubles.

When carrying out repair work on your own, it is necessary to draw up an act for writing off spare parts. The form of the act is developed by the enterprise independently and approved by internal regulations. The document must be signed by the storekeeper, a representative of the repair team, a commission with approval by the manager.

Reflection in accounting of expenses for repairs and retrofitting of fixed assets

The act is signed by members of the acceptance committee or a person authorized to accept the vehicle, as well as a representative of the organization (structural unit) that carried out the repair.
Next, it is approved by the head of the institution and submitted to the accounting department; — Invoice for the release of materials to the third party, Requirement invoice (f. 0315006), if the repair of vehicles is carried out using spare parts of the customer (budgetary institution). Their transfer to the contracting organization is formalized either by an Invoice for the release of materials to the third party (form N M-15) or a Request-invoice (form 0315006). The acceptance certificate for work performed must reflect that the repairs were carried out using customer materials;

— Act on write-off of inventories (f. 0504230). Confirmation of the repair work performed is a defective statement drawn up by the technical service of the organization, an estimate of the cost of the work necessary for repairs, documents for the acquisition of the necessary spare parts, a certificate of completion of work, which is drawn up when the work for the repair of vehicles will be completed, and signed by the person who carried out these works and the person who accepted them (driver, employee responsible for the maintenance of vehicles in the institution), the Act on the write-off of inventories (f.

The cost of written-off spare parts is reflected in the debit of account 1 401 01 272 “Consumption of inventories”. From January 1, 2010

A sample act for writing off tires looks like this:

1. The title is “Act for writing off tires.”
2. Document number, approving organization.
3. Composition of the commission indicating the order of appointment.
4. The fact that the tires were declared unfit for use.
5. The name of the organization or department that operated the vehicle.
6. Car data.
7. Data on tires indicating the actual mileage and standard tire mileage.
8. List of tire defects.
9. The commission's conclusion regarding further use (completely unsuitable, handing over for disposal).
10. Signatures of all commission members.

Is a car inspection report required? A car inspection report is required at the very initial stage, when a technical report on the condition of the car is being prepared. The act justifies the need for vehicle repairs and subsequent write-off of spare parts.

Important: Instruction No. 148n was amended, according to which, including in off-balance sheet account 09 “Spare parts for vehicles issued to replace worn-out ones,” additions were made to the account description. This account takes into account material assets issued for vehicles to replace worn-out ones (engines, batteries, tires, etc.

), to control their use. Material assets are reflected on the off-balance sheet account at the time they are written off for the purpose of repairing vehicles and are taken into account during the period of their operation (use) as part of the vehicle. Write-off of material assets from the off-balance account is carried out on the basis of an acceptance certificate for completed work confirming their replacement. Analytical accounting of the account is carried out in the Card of quantitative and total accounting (f.

In particular, for tires this is the replacement of worn-out or seasonal replacement. The replacement of worn-out or unusable car parts is considered as routine repairs. When seasonal tires are put into service, the financially responsible person in the account KRB 0 10506 000 “Other inventories” changes.

AttentionHowever, removing, for example, winter tires from a car in the spring does not entail their removal from service and scrapping if, due to their technical condition, they are suitable for further use. In other words, changing seasonal tires does not indicate complete wear and tear, but is a necessary condition for maintaining the performance properties of the car. This cannot be called a repair, because there is no disposal of worn tires.

For example, if an organization has the necessary parts, they can be used for repairs, which requires them to be written off as a separate object. If a faulty spare part that is not suitable for restoration is written off, a defective statement is issued. The document is drawn up by a specially created commission with the participation of a mechanic.

Based on the statement, an application for the purchase of a new spare part is submitted. The application must be approved by the chief accountant and the head of the organization. Next, the necessary spare parts are purchased and taken into account. The purchased spare part, in accordance with the mechanic’s memo, is transferred to replace the faulty part.

After this, the old spare part can be written off. The write-off is documented with a defective statement and a write-off act for inventory items. Credit 0 105 06 340 “Increase in the cost of other inventory” - spare parts were transferred from the warehouse to the garage for repairs as part of internal movement on the basis of the Request-invoice;

Debit 1 401 01 272, 2 106 04 340 "Consumption of inventories", "Increase in the cost of manufacturing inventories, finished products (works, services)" Credit 0 105 06 440 "Decrease in the cost of other inventories" - written off as expenses for spare parts used during repairs. At the same time, an entry is made to increase the off-balance sheet account 09 “Spare parts for vehicles issued to replace worn-out ones” for the cost of spare parts used in repairs….

and in the service If a serious breakdown occurs in a car, the elimination of which requires a specialist and special equipment, then the institution, as a rule, turns to a specialized workshop. Advisor to an accountant in healthcare,” 2009, No. 1 On the balance sheet of any budgetary institution there is at least one vehicle .

In order to maintain their operational characteristics and prevent emergency situations, the institution must systematically carry out preventive inspections, as well as, if necessary, repairs of vehicles. Therefore, issues of accounting for costs associated with their repairs are always relevant. Accounting, and most importantly, the costs of operating a car, have always created a lot of difficult issues for an accountant.

As a rule, a public accountant has even more of them. Please note that in Russian accounting, according to the Chart of Accounts, spare parts for vehicles are reflected as part of inventories on balance sheet account 10 “Materials”, subaccount 10-5 “Spare parts”.

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Upon completion of the work, a certificate of completion of work was issued. Entries to reflect these transactions will be as follows: Debit 0 105 06 340 “Increase in the cost of other inventories” Credit 0 302 22 730 “Increase in accounts payable for the acquisition of inventories” - spare parts are capitalized;

Debit 0 105 06 340 “increase in the cost of other inventories” Credit 0 105 06 340 “Increase in the cost of other inventories” - spare parts were transferred from the warehouse to the garage for repairs as part of internal movement based on the Request-invoice; Debit 1 401 01 272, 2 106 04 340 “Consumption of inventories”, “Increase in the cost of manufacturing inventories, finished products (works, services)” Credit 0 105 06 440 “Decrease in the cost of other inventories” - spare parts used are written off as expenses during repairs.

Info When car repairs are carried out by a third party, spare parts can be written off on the basis of an invoice for the release of materials to the third party in the M-15 form. In this case, an acceptance certificate is additionally drawn up in a unified form. When repairing on your own, the transfer of the part is carried out on the basis of a demand invoice, and the act can be drawn up in any form.

What is it? The act is the primary document confirming the fact of the transaction. Thus, the act of writing off car spare parts certifies the fact of writing off certain values ​​from the organization’s accounting records. Based on the provisions of Federal Law No. 402, the obligation to use unified forms of primary documentation is excluded.

Since 2013, organizations have the right to develop their own forms of documents, guided by standard templates. Instruction 1 Product samples can be given free of charge to sales agents, or simply displayed on shelves. In the company’s accounting, such samples must be reflected in account 41 “Goods”, and a separate sub-account must be opened for them.

2 Fill out the transfer of free samples under the invoice for the release of materials to the third party using the NM-15 form. Expenses in the form of the cost of donated samples are recognized as other expenses for accounting purposes. In accounting, reflect other expenses in the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”, in correspondence with the credit of account 41/samples.

Accounting for spare parts obtained as a result of dismantling

Receipt of spare parts can be made as a result of dismantling the OS. Parts suitable for further use arise when a fixed asset is written off as a result of its becoming inoperative or as a result of replacement with new ones. Parts replaced as part of current or other types of repairs are not written off and must be returned to the warehouse.

Further movement of the spare part requires an assessment by the commission. Materials suitable for further use are subject to repair and storage in a warehouse. Registration is carried out at the market value approved by the commission. Completely failed spare parts are activated and subsequently sold as scrap or disposed of. The form of the act is arbitrary and is drawn up by a commission.

Accounting for spare parts for cars

Auto parts become the property of organizations in several ways:

• purchased for the appropriate payment: cash or non-cash payment;
• may be revealed as a result of the internal dynamics of fixed assets: disassembly, repair work, disposal of some part of the fleet;
• can be manufactured or adapted to work in-house by the enterprise.

Each type of reflection of spare parts intended for the repair and replacement of worn-out parts in vehicles should be taken into account in accounting in its own way. To do this, a special order of the organization should be issued, which will stipulate the following key points:

1. List of spare parts that can be issued from the warehouse for internal use according to a document signed by a senior executive.
2. Regulations for taking spare parts from the warehouse for sale.
3. Formation of a reserve of spare parts according to the approved list.

Automotive parts purchased from a supplier, no matter in what quantity and for what amount, are essentially inventories. The same applies to products manufactured at the enterprise, including components and assemblies for cars. This is how they need to be carried out according to accounting from entry to write-off. For this PBU, a special sub-account is provided for account 10 “Materials”, namely 10.5 “Spare parts”. Order:

1. Registration of newly received spare parts. The documents reflect the actual cost of purchased or manufactured parts, that is, the amount that was spent to make them available. VAT and other taxes are not included.
2. Posting. To account for spare parts in 1-C, there is a special program in which their technical characteristics need to be reflected. This is necessary in order not to confuse one part with another: after all, there are many spare parts with similar names.

NOTE! Accounts in correspondence to the main account can be, depending on the method of acquisition, accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, 71 “Settlements with accountable persons”.

EXAMPLE OF WIRING. Let’s imagine that Transmagistral LLC purchased a new battery for a passenger car from a supplier for replacement. The wiring will look like this:

• debit 10.5, credit 60 – amount paid for the purchase of a car battery;
• debit 19 “VAT”, credit 60 – reflection of the supplier’s VAT;
• debit 68 “Calculations for taxes and fees”, credit 19 – presentation of VAT for deduction.

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From time to time, the useful life of any fixed asset comes to an end, transport is no exception. In addition, the machine may become unsuitable for further use after an accident. If the repair turns out to be impractical, the car will be written off, after having previously removed all parts that may be useful, as well as material suitable for scrap metal.

Accounts that reflect the cost of removed materials may be as follows:

• debit 10, subaccount 10.5 “Spare parts” - for those parts that are intended to be used within the enterprise;
• debit 10, subaccount 10.6 “Other materials” - for those materials that this organization is not authorized to use, but they are suitable for recycling (metal, scrap).

ATTENTION! The cost of spare parts reflected in these accounts is determined as the current market value on the date of registration, that is, the price that would be given for them if they were sold right today. For convenience, it is customary to use the same figures as for tax accounting.

EXAMPLE OF WIRING. As a result of the write-off of the old truck, the company was left with parts and materials in the amount determined by the commission. Wiring:

• debit 10.5, credit 91.1 – capitalization of spare parts for further use.

Sometimes, in the process of repairing a vehicle fleet, working spare parts are replaced with new ones for modernization, tuning is performed, etc. The removed parts are still serviceable or subject to repair, and they also need to be registered. The posting will be the same as in the case of materials from car disposal: debit 105, credit 91. As for the cost reflected on the balance sheet, it will not change depending on the condition of the part:

• if the spare part is in order, it is accepted at the current market value;
• if they decide to repair it, then the costs for this will simply be written off from the current month;
• in those rare cases when the decision to repair and its implementation is made immediately, the cost of the part will be increased by repair costs plus the cost of delivery to a car service center.

When spare parts are put into use - no matter whether they are sold or put into operation, you need to correctly assess their cost. To do this, you need to determine in the accounting policy which method will be adopted by the company:

• the cost of each part is taken into account separately;
• average cost of spare parts;
• FIFO method - reflection of cost in the order in which spare parts are received on the balance sheet, the so-called “first to come, first to leave.”

IMPORTANT INFORMATION! Whatever the method is enshrined in the company’s regulations, if the spare parts are dissimilar and cannot replace each other, they must be assessed each at their own cost.

Spare parts are written off for use in the debit of account 20 “Main production” or “Auxiliary production”.

EXAMPLE OF WIRING. There are several similar automotive gearboxes in stock. They arrived at different times, so their prices are different. One of them is taken away for use in the main production. Depending on the chosen policy, the write-off cost may be:

• the same as she was upon admission;
• average of the cost of all available gearboxes;
• the same as the first gearbox that arrived.

Wiring:

• debit 20, credit 10.5 – reflects the cost of the decommissioned gearbox.

If further use of the removed spare part is no longer possible, and its repair is impractical, it must be written off irrevocably. However, it still has some material value: the price of scrap (salvage). The organization delivers metal or raw materials to specialized points, receiving a certain amount of money for it. These funds need to be capitalized.

EXAMPLE OF WIRING. An old car destroyed in an accident cannot be repaired. The company handed it over to a scrap metal collection point. An assessment was made, and a certain value of scrap metal was credited to the company’s account, which will coincide with the current value of the car being written off. The wiring will look like this:

• debit 10.5 “Spare parts”, credit 91.1 “Other expenses” - capitalization of metal parts of a car (at the price of scrap);
• debit 62 “Settlements with buyers and customers”, credit 91.1 “Other income” - reflection of the sale of scrap metal;
• debit 91.2, credit 10.5 – the cost of scrap metal is written off.

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The work of a specialized car service is aimed at providing a wide range of services to both legal entities and individuals. A car service center can repair vehicles, provide washing, maintenance services, a specialty store, a cafe, etc. In this article we will tell you how accounting is carried out in a car service center and what features it has. Features of accounting in a car service center Settlement operations of a specialized service are carried out:

• with individuals via cash register
• with legal entities - by non-cash payment.

Accounting is required to keep separate records of each service, movement of authorized capital, cash, fixed assets (hereinafter referred to as fixed assets), intangible assets (hereinafter referred to as NA) and, accordingly, payments to suppliers.

That is, in any case, your company will be located either on the OSN or on the simplified tax system, and UTII is an addition. To make it clear, I’ll tell you in more detail about all the systems. The general taxation system is the most cumbersome and complex system in terms of accounting and reporting. It is also the most unprofitable for a car service.

When using it, you need to pay income tax, property tax, and bother with VAT. This is a standard system, which everyone gets into upon registration, unless an application to switch to a simplified system is submitted. An individual entrepreneur on a common system is generally terrible, since through the efforts of our legislators, an entrepreneur on a common system must, in addition to regular accounting, keep a special register of documents.

If you are an individual entrepreneur and find yourself on OCH, immediately and without hesitation close and register again. Simplified taxation system (simplified). It was made specifically for small businesses. To accept cash from anyone, you must have a cash register (KKM) registered with the tax office. When providing car service services to individuals, you can use strict reporting forms BO-1, BO-3, if minor repairs, and BO-9, BO-11(02), if this is a minor repair in the presence of the customer.

These forms were going to be cancelled, but for now they are still in effect. The forms must have a unique continuous numbering, must be printed in a printing house, laced and certified with the seal of the tax office. You can buy them in certain places, the addresses of which are best checked with the tax office. True, in practice, people even print them on printers.

Accounting for spare parts costing over 40,000 rubles

A number of types of equipment have expensive spare parts. Purchasing parts for further replacement of failed ones after they are received into the warehouse. In accounting, there is a limit for property within 40,000 rubles, above which a durable asset is classified as fixed assets.

At the same time, the assignment of a spare part to a fixed asset cannot be made due to the absence of the main condition - independent operation. The spare part is an integral part of the fixed asset and is not used separately to conduct business. When an expensive spare part arrives at the warehouse, accounting is identical to the registration of standard inventory transactions.

Accounting for spare parts at a car dismantling station

Vasily Dudkin [dv19621]

02.10.2016,

While working at car dismantling, I repeatedly noticed how clients were surprised when they found out that the parts were taken into account; for some reason they thought that used parts were stored chaotically, in disarray. It would seem, why keep records, anyway, the goods being sorted will sooner or later be sold, and is it necessary to waste extra time doing difficult, painstaking work?

How not to get confused with spare parts in the warehouse

When we just started car dismantling, we didn’t do much accounting, we knew approximately what parts there were, and we advertised for them.
But when more than 15 cars accumulated in the warehouse, they began to get confused, and if a client called and asked for spare parts that were not listed in the ad, we found it difficult to answer and asked to call back in 15 minutes. But even if the person I called back, but we still couldn’t always find what we needed; upon arrival, we didn’t have a specific account at first. In order not to complicate the search, we first decided to arrange the parts thematically, that is, store starters, generators, air filter housings, etc. in separate groups. But they soon realized that it was inconvenient to find the parts this way, since they were lying in one place from different brands of cars. Then they decided to arrange spare parts by model, for example, on some shelves there are parts from the Opel Vectra, on others - from the BMW E30. If a new car came in for disassembly, and we already had this brand, we would stack generators with generators, shock absorbers with shock absorbers, but the parts were grouped only by specific model.

Assigning numbers to disassembled vehicles

We started disassembling cars in 2003; at first we bought relatively few cars, and spare parts from foreign cars and Russian cars were stored separately, but in the same warehouse.
By 2005, one room was clearly not enough, we had to convert a homemade paint booth into a warehouse, especially since by that time we had almost no painting work. From that moment on, parts from Russian cars and foreign cars were stored in different warehouses, and it became easier to find the right spare part. By the end of 2005, there were even more cars being dismantled, and it was easy to get confused. In addition, it was necessary to keep an eye on the storekeepers at the warehouse, since at that time there were three people working. Since the end of January 2006, they decided to assign serial numbers to newly received vehicles for disassembly; naturally, they started with the number one. Here we also revised the order of receipt of spare parts; if previously only the goods that were sold were kept records, now parts that arrived at the warehouse began to be entered into an Excel spreadsheet.

At first we looked closely at the 1C program, but it was expensive, and we didn’t have time to deal with it. We compiled a list of main spare parts (template), and in the finished tables we entered only the quantity of incoming goods. If the part was sold, a mark was made in another column (a number was put), according to the formula, the program itself “crossed out” the spare parts from the “in stock” column. The main thing here is not to forget to enter into the table at the end of the working day all the goods sold (in the “sold” column put ones, twos, etc.).

Details taken into account

Such tables made our work much easier; now we could immediately answer the client with 80% confidence whether we had the requested spare part or not.
We still asked the potential buyer to call back, since in our reality various force majeure circumstances could arise, but at least we already knew whether it was worth looking for the part in principle. If, according to the documents, the spare part was sold, they immediately answered “no” and did not waste time searching. Excel tables were combined by model, so the necessary parts were found quickly. The numbering of the cars was common; at first they wanted to separate Russian cars from foreign cars, however, they quickly realized that this was not necessary. A lot of Russian cars were disassembled, but even in the tables the list of parts was shorter, only the most basic ones were taken into account (cylinder head, gearbox, axles, body elements, etc.). In 2008, the number 1000 appeared in the serial numbers of cars, however, this says something. Later (due to the crisis) we practically stopped disassembling Russian cars, and the process of assigning new license plates to cars slowed down significantly.

Creating a spare parts database on the website

Since 2009, it became unprofitable to disassemble Russian cars, and we dealt only with foreign cars.
Our site worked before, but the information about the details on the resource was superficial, and if there were any price lists, they were only for informational purposes. To sell spare parts well, information for customers needs to be specific and up-to-date, with comments and photographs. We developed our website ourselves, my partner created it, and he also found the best place to store the database. Photos began to be posted on one of the most reliable online servers, and now there was no need for Excel spreadsheets, all that was left was to re-write all our available auto parts, set prices and add comments. The work ahead was gigantic, and besides, it was necessary to bring in parts from new, disassembled machines.

There were fewer sales, the dismantling staff was reduced, so the opportunity arose to get more involved in the census. Of course, here, too, it was necessary to simultaneously remove from the database those spare parts that were sold, and it was important not to forget about this. In parallel with other work, we started accounting, and when we began to sum up the results of our work, it turned out that in a year and a half, more than 12,000 items of auto parts with photographs were posted on the resource. The client, by visiting our website, could immediately receive all the necessary information about the part he was interested in, and this:

• price;
• catalog number (if available):
• year of car manufacture;
• other comments (presence of defects, general condition).

They tried to take high-quality photos, and wrote detailed comments; in general, they were not lazy. The result was not long in coming, and we began to have more clients, and most importantly, more out-of-town buyers. It is also convenient to store the database on the Internet because at any time you can change the price, write another comment, and all users of the resource almost immediately received updated information. To summarize, I want to say once again that accounting is very important at a car dismantling shop; sales volume and the overall success of the enterprise depend on it.

Incorrect actions to record transactions with spare parts

Common mistakes in spare parts accounting

The order of movement of materials follows the same principles, regardless of the size of the enterprise or the number of objects.