Approved by the Resolution of the Ministry of macroeconomic and statistics of the Republic of Uzbekistan of October 26, 1998 No. 33

Instructions for forecasting and accounting of production of consumer goods in selling prices

 

IT IS APPROVED Ministry of Finance Republic of Uzbekistan On December 14, 1998 No. 23/2-06/94

IT IS APPROVED Tax Committee Republic of Uzbekistan On December 25, 1998 No. 09/1-1-9633

I. General provisions

1. These Instructions are developed according to the laws of the Republic of Uzbekistan "About the state statistics", "About the companies in the Republic of Uzbekistan", Regulations on Minmakroekonomstat of the Republic of Uzbekistan, the Tax code of the Republic of Uzbekistan, the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan "About approval of the Regulations on structure of costs on production and sales of products (works, services) and about procedure for forming of financial results" and other regulating documents.

These Instructions determine structure and methodology of forming of indicator "consumer goods" and project developments of production programs and accounting of production of consumer goods are intended for forecast calculations.

Production forecasting of consumer goods shall be directed to further increase in material and cultural level of living of people, more complete satisfaction of solvent demand of the population and requirements of the companies and organizations of the welfare sphere and other non-market consumers in different types of goods, ensuring balance of commodity resources with cash incomes of the population and other important economic proportions determining steady currency circulation.

2. Forms of the state statistical reporting, frequency of their representation and the instruction for filling affirm the Ministry of macroeconomic and statistics of the Republic of Uzbekistan.

3. Accounting of production of consumer goods is made by all categories of the business entities issuing consumer goods.

4. The industrial and agricultural output used by the population, as a rule, for private and all-family consumption in household, and also in small-scale production belongs to consumer goods.

The list of industrial and agricultural output carried to consumer goods is determined in Sections II, III and IV, the detailed list is given in appendix to Instructions.

5. The production volume of consumer goods in natural and value term is determined by factory method, without products spent for industrial and production needs in the same company i.e. without the cost of intra factory turnover.

The specified amount joins also the self-produced products sold to the population including to the workers, with calculations through cash desk of the company.

6. Forecast calculations and accounting of production volumes of consumer goods are performed in wholesale selling prices (actually operating) prices, including the value added tax, excises, etc. taxes according to the tax legislation.

In wholesale selling prices production volumes of consumer goods are determined by furniture, ware, goods of household chemicals, jewelry, the economic tool, garden garden stock, sewing, fur products, haberdashery and other consumer goods considered only in value term.

The consumer goods intended for delivery to export join in the report on the wholesale selling prices operating at the time of shipment of goods for export.

At the same time, if consumer goods are implemented to consumers on free retail prices, then the amount of the trade allowance in production volume of consumer goods should not be considered as it is created directly in trade and has no relation to activities of the company, except the companies and the organizations of trade making consumer goods.

If the same type of consumer goods is implemented to consumers on different wholesale selling prices, their productions this about amount for accounting year and the corresponding period of last year are determined by cost, proceeding from the weighted selling prices which developed in the accounting period or the price at which products are shipped to the main consumer.

On the companies which passed to payment of the single tax when forming the selling (contractual) price of goods, the amount of the single tax of structure of the price does not join since the single tax is paid from profit. With respect thereto the amount of consumer goods in selling prices the companies which passed to the single tax is calculated without the single tax.

7. The consumer goods made of raw materials supplied by the customer irrespective of, it is paid or it is not paid by the company making from it consumer goods, are estimated when scoping consumer goods at the prices without exception of cost of raw materials and the customer's materials.

The products made of the raw materials supplied by the customer received under agreements (contracts) with foreign countries, and returned to the customer are considered in total amount of consumer goods on the selling prices operating at the company on similar products and allocated in reports separately.

8. Projections and accounting at all levels of management are made on the total production of consumer goods in wholesale selling prices with allocation of the following groups of goods: food products, nonfoods (from them light industrial goods, wine and vodka products and beer).

9. Data on production of consumer goods are created by the accruing result from the beginning of year as the amount of data for month under report in the wholesale selling prices and actual data operating this month for the period of the current year preceding month under report.

For ensuring comparability of the specified data indicators of the corresponding periods of reporting and last years are given in wholesale and vacation pay (actually operating) prices of accounting year. In case of the change in price within accounting year products assessment in new prices is made from the moment of their introduction. Data of preceding periods of reporting and last years except for of month under report, at again entered prices are not recalculated.

In the same procedure data on the separate types of products considered in value term are determined.

II. Food products

10. In selling prices join in production volume of food products:

a) in the food and flavoring, meat, milk, microbiological and flour-grinding and groat industry - the finished food products developed on industrial enterprises which can be used in product quality of Food, - in the amount which is subject to realization on the party irrespective of its directions, conditions of leave and further use;

b) in fish industry - the commodity food fish products (including live fish and other seafood, and also canned food) developed by the companies and other business entities - in the amount which is subject to realization on the party. Forecasting and accounting of production of the specified products in volume of food products is performed according to the accounting treatment for products applied in fish industry;

c) finished food products which can be used in product quality of food, developed on subsidiary industrial productions (companies) of agricultural enterprises, - in the amount which is subject to realization on the party irrespective of its directions, conditions of leave and further use;

d) finished food and agricultural goods of subsidiary agricultural industries and industrial productions under the companies of the industry, and also construction, transport, communication and other industries of the national economy which can be used in product quality of food, made directly in agricultural industry, industrial production, - in the amount which is subject to realization irrespective of its directions, conditions of leave and further use. At the same time the agricultural products which were purchased from producers for the purpose of its further realization to the population the specified companies do not join in production volume of food products;

e) at catering establishments the made products which are not specific to this industry and intended for direct sale to the population (all types of manufactured goods, confectionery, sausages, smoked products, soft drinks spilled in bottles, cheeses fat, pasta and others) are considered consumer goods. In case of use of the developed products on production of dishes their amount does not join in amount of consumer goods;

e) the agricultural products consumed without industrial conversion (potatoes, fruits, berries, grapes, vegetables, melon, eggs, etc.) regarding its delivery for sale to the population, except production in farms of 10 these Instructions listed in the subitem "g" of Item do not join in production of food products. Amounts of the specified products join on industry "agricultural industry";

g) do not treat food products: grain, malt, liquid sugar, treacle, саломас, fats for the baking industry, juice for soft drinks and alcoholized for alcoholic beverage products, the subcookings, supplies, stuffings, puree semifinished products, pectins, extracts of spices, essential oils, residue, food and flavoring seasonings, juice sulphited the juice fermented, sbrozhenno-alcoholized and alcoholized wine materials and other products delivered for the technological purposes and which are not subject to realization to the population.

III. Wine and vodka products and beer

11. Join in production volume of wine and vodka products and beer: vodka and alcoholic beverage products, wine grape and fruit and berry, sparkling, cognac and other alcoholic beverages, and also beer. The wine and vodka products transferred for pouring to the companies of wine industry are considered in volume of consumer goods by the companies performing their pouring.

Alcoholic beverages (vodka and alcoholic beverage products, wine grape and fruit and berry, cognac, champagne and beer) join in the total production of consumer goods, are predicted and considered separately.

IV. Nonfoods

12. Join in production volume of nonfoods:

a) light industrial goods - finished products, including fabrics, sewing and knitted products, footwear and clothes (including special, working, uniform, military), furs, fur and ovchinnoshubny products, tanning and textile haberdashery, fastener "lightning" rolled, threads sewing and yarn in trade winding - in full productions, irrespective of the directions them realization, conditions of leave and further use.

Severe fabrics, fur knitted fabric, knitted cloth, artificial soft skin, film, bound, cover and others (including again mastered) materials, sacks from all types of fabrics, thread sewing and yarn from all types of fibers in industrial winding join in amount of light industrial goods only regarding deliveries for sale to the population, the companies rendering paid services to the population, and also implemented directly to the population, including the workers, through cash desk of the company.

Do not join in amount of light industrial goods: tare fabrics, tarpaulin, technical nonwoven fabrics like fabrics, penkodzhutovy fabrics, technical fabrics all of them types of fibers, and also other products delivered for the technological purposes;

b) goods of cultural and community and economic appointment and other finished nonfood products of consumer appointment: household radio-electronic equipment; antenna complexes of individual use; household machinery and appliances; vehicles of individual application, including cars, avtomobilidach, trail cars dachas; photofilm goods; hours are household, dosimeters household and other means of radiation control of individual use; ware and tableware; household goods; parcel and mailboxes; economic household and garden and garden tool; stock and means of small-scale mechanization for personal subsidiary farms; household products from plastic; footwear from polymeric materials; mineral fertilizers, paints and varnishes, synthetic detergents and other goods of household chemicals in retail packaging; furniture, lodges garden, hozblok; galvanic cells and batteries; musical instruments; paper and clean and office supplies; wall-paper; toys and objects of technical creativity; sports and tourist goods; hunting and sports weapon; phonograph records, compact and videotapes; sanitary products; hardware and key products; jewelry; soap; perfumery and cosmetic products; metal and plastic haberdashery; art products; medicines, including semi-products, substances and other semifinished products; tobacco products; matches; flowers the cut-off and other goods - in full productions, irrespective of the directions them realization, conditions of leave and further use;

c) printing editions (books, including textbooks, brochures, magazines and other periodicals of journal type, the newspaper, graphic editions, cartographic and other sheet printed materials) join in the forecast and the report on production of nonfoods in full of production on publishing activities (without typographical expenses) on the companies of the printing industry;

d) the gasoline, diesel fuel, coal and other fuels and lubricants made - regarding delivery for sale to the population;

e) spare parts and details to cars turn on in production volume of nonfoods only regarding deliveries on selling prices to the companies, the organizations for sale to the population and works on car repairs, deliveries to export, realization to the population, including the workers with calculations through cash desk of the company;

e) self-produced nonfood industrial goods: forest, construction and finishing materials, products and designs; fuel and fuels and lubricants; gas, electric and other equipment; tool, hire of ferrous and non-ferrous metals, pipes of different function; prosthetic and orthopedic products, medical equipment and products of medical appointment; production wastes, substandard materials and products, other products which can be used by the population in household and for small-scale production - regarding delivery for sale to the population and for rendering paid services to the population, and also implemented directly to the population, including the workers through cash desk of the company;

e) compound feeds - regarding realization to the population (including the workers) through cash desk of the company;

g) the products of small-lot production delivered to the trading organizations (footwear, sewing and knitted products, furniture, hardware and other finished goods), which are turned out by public service establishments of the population join in amount of nonfoods; the footwear, sewing, knitted and other finished products made by individual orders of the population do not join in production volume of nonfoods - the specified products are considered in sales amount of paid services;

h) the products intended for non-market consumption, but carried, by way of exception, to consumer goods (educational visual aids and the educational equipment for schools, attractions and gaming machines, the medical equipment and tools and others);

i) spare parts, nodes and aggregates to household appliances, regarding delivery for sale to the population (to the trading organizations and with calculations through cash desk of the company), delivered to public service establishments for rendering services to the population, deliveries to export.

13. Do not treat consumer goods:

components of the electronic equipment;

components, nodes and semifinished products:

to products of light industry; to cars; to goods of household chemicals; rubber footwear; to perfumery and cosmetic products; to printing editions; to construction materials, products and designs; to cigarettes and cigarettes; to points and-point frames; to compound feeds;

raw materials, materials, fasteners, the wires, packaging and container delivered to other companies for release of consumer goods and rendering paid services to the population.

14. Do not join in amount of consumer goods:

cost of works (services) of industrial nature:

polymerization and refining vegetable purchased oil;

packing and pouring of products received from outside even if it is paid by the company;

creation of sets of purchased tools and other products without their additional processing by the company constituting these sets;

the cost of the costs for production of technical documentation which are carried out from outside;

repair price (restorations) of sewing and knitted products, footwear and so forth;

cost of pressing of different waste.

15. The amount of consumer goods does not join the consumer goods which were purchased on import or received on barter transactions in exchange for the delivered raw materials and materials and other products.

16. The production volumes of consumer goods made by the companies as a result of joint activities can be considered by each of participants according to the procedure and on the conditions provided by the agreements signed between them.

Appendix

The approximate list of products carried to production of consumer goods

                        Топливная промышленность

     В части  поставки  для продажи населению в потребительские товары
включаются:
     Уголь (без коксующегося)
     Угольные брикеты
     Керосин осветительный
     Керосин технический
     Бензин автомобильный
     Топливо дизельное
     Топливо печное бытовое
     Мазут топ�

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