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Norms of natural loss in warehouses

Commodity losses during storage and sales

Product losses during transportation

Review questions

1. What is called natural loss of products?

2. What determines the amount of natural loss?

The amount of commodity losses due to natural loss during transportation is determined based on the mass of goods (net) accepted for transportation and the rate of natural loss.

Natural loss is not accrued for goods received and released without excess weight of the sender (using a stencil), without opening the container; for goods sold in transit; for piece goods and goods written off as a result of battle, scrap, damage.

The rates of natural loss during storage and sale depend on various factors: the climate zone (first, second), types and groups of goods, time of year, storage conditions, etc. Shortages are identified during the inventory process.

The amount of these losses depends on the rate of natural loss, the cost (weight) of goods sold (dispensed) during the period between inventories. In this case, the sales price is used.

Commodity losses due to natural loss during storage and sales are written off based on established standards, but not more than the identified amount of the shortage. The standards do not apply to goods accepted and released without weighing (by counting units or by weight indicated on the container), as well as to goods written off according to acts due to breakage, scrap, damage, or reduction in the quality of the goods. Norms of natural loss are also not applied to goods that were not actually stored in the pantry, but were taken into account in the general turnover of the pantry.

In warehouses, natural loss rates depend on the shelf life of goods, climatic zones, fresh fruits and vegetables - depending on the time of year. When calculating natural loss in storerooms, it became necessary to determine the shelf life of goods, as well as to correctly calculate and select the applicable rate of natural loss. For most product groups, natural loss rates are set as a percentage based on the storage of goods for a month. If they are stored in a warehouse for a month, then the norms for the entire storage period are the sum of the norms established for the first month of storage and the norms for subsequent months of storage. During the incomplete subsequent month of storage, losses are calculated at 1/30 of the monthly norm for each day of storage.

1. In a warehouse located in the second zone, frozen pork in the amount of 300 kg was stored for 15 days. The rate of natural loss of pork is set at 0.06% during 3-day storage for the second zone. For each subsequent day of storage up to 10 days, the norm increases by 0.01%; after 10 days, the norm increases by 0.005%.

We calculate the rate of loss during storage period:

3 days - 0.06%;

10 days - 0.06 + (7 x 0.01) = 0.13%;

15 days - 0.13 + (5 x 0.005) = 0.155%.

Finding the size of the loss:

X=---- = 0.465 kg.

2. Frozen unglazed pike perch is stored in the warehouse for 10 days. The warehouse is located in the first zone. Determine the rate of natural loss.

The rate of loss in the first 7 days is 0.05%, in the next day the rate increases by 0.002%.

We calculate the rate of loss: 7 days - 0.05%;

15 days - 0.05% + (3x0.002%) = 0.056%.

3. Find the norms of loss during storage vegetable oil in a warehouse located in the first zone for 26 days (the oil was stored in an amount of 500 kg).

The norms of natural loss for the first zone during storage from 15 to 30 days are 0.03%, which corresponds to 0.15 kg.

4. At the warehouse located in the first zone, the remains of chilled chicken were removed as of 08/01/01. The previous inventory was carried out on 04/05/01.

Receipt and release of chickens based on data accounting for the entire inventory period were determined in the following quantities:

The inventory period is 116 days. Average daily balance 38000/116 = 327 kg. One-day turnover 35500/116 = 306 kg. Average shelf life 327/306 = 1 day. The rate of natural loss for chickens is set for the first zone at 0.15%.

The maximum natural loss of chickens with a turnover of 35,500 kg will be 53.4 kg.

STATE COMMITTEE OF THE USSR
FOR MATERIAL AND TECHNICAL SUPPLY

RESOLUTION

On approval of norms of natural loss individual species
products and goods during transportation and storage

1. To approve and put into effect from June 1, 1982, revised by the Ministry of Railways, the Ministry of River Fleet of the RSFSR, the Ministry of Food Industry of the USSR and the Ministry of Light Industry of the USSR and agreed with the Ministry of Finance of the USSR:

a) norms of natural loss of cargo weight when transported by river transport in accordance with Appendix No. 1;

b) norms of natural loss of certain types of products and lemons during transportation by rail in accordance with Appendices No. 2 and No. 3;

c) norms of natural loss of sunflower seeds during storage at oil and fat industry enterprises in accordance with Appendix No. 4;

d) norms of natural loss of mustard powder when stored in closed warehouses in accordance with Appendix No. 5;

e) norms of natural loss of fresh root chicory during long-term storage in piles in accordance with Appendix No. 6;

f) norms of natural loss of fresh root chicory during transportation by road in accordance with Appendix No. 7;

g) a list of certain types of products for which the norms of natural loss during rail transportation are abolished, in accordance with Appendix No. 8.

2. The norms of natural loss specified in Appendices No. 1-7 are maximum and are applied in the event of an actual shortage.

3. In connection with this resolution, from June 1, 1982, do not apply the currently valid norms of natural loss for products listed in Appendices No. 1-8 to this resolution.

Appendix No. 1. Norms of natural loss of cargo weight during transportation by river transport