Report on the work of the construction machine. Report on the work of the construction machine Simple form of report on the work of construction equipment

It is applied in organizations specializing in the provision of services for the provision of building machines (mechanisms).

An additional condition for the use of this document is the use of the hourly form of pay for service personnel.

2. How many copies are compiled

Compiled in one instance.

3. Which of the employees is drawn up

At the initial stage

  • Report is discharged officialresponsible for rationing and calculations (it is possible to draw up by a foreman or an authorized person).

At the execution stage

From the organization - performer of work:

  • The official responsible for normalization and calculations (either another person who has written reports) is fill out a report daily.

The driver puts its signature, which confirms the technical serviceability of the machine.

The issuance of fuel and lubricants is confirmed by the signature of the refinement or the machine (if the coupons on the fuel) are obtained).

The transfer of fuel residues is issued by signatures of responsible persons.

From the organization-customer:

  • The results of the work and downtime of the construction machine (mechanism) are reflected on the revolving side of the report and are confirmed daily by signature and customer stamp.

At the final stage

The report decorated at the end of the decade is signed by a driver, a foreman, the head of the site, a job officer responsible for normalization and calculations, and is transferred to the accounting department of the organization - performer of work.

4. What confirms

The report is a reason for obtaining source data when salary accrued to service personnel.

5. Application order

The report is written out for a decade in one copy by an official responsible for normalization and calculations, a forelook or an authorized person.

Throughout the term of work, the report is filled with representatives of the Customer and the Contractor. The driver puts its signature, which confirms the technical serviceability of the machine.

The report is intended for making data on the work of different machinists performing work during the decade.

Claims for the work of the driver also confirms the customer with the signature and stamp in the relevant line of the report.

The issuance of fuel and lubricants is confirmed by the signature of the refinement or the machine (if the coupons on the fuel) are obtained). The transfer of fuel residues is issued by signatures of responsible persons.

At the end of the decade, the report is signed by a driver, a foreman, the head of the site, a job officer responsible for normalization and calculations, and is transferred to the accounting department of the organization.

6. Storage location

The report on the work of the construction machine (mechanism) is kept in the accounting department of the organization - the performer of work.

7. Codes used when filling out the "Easy" section

The fault of the owner of the car:

  • machine Machine - 01
  • maintenance - 02
  • unscheduled repair - 03
  • lack of fuel and lubricants - 04
  • rebupping and re-equipment of the machine - 05
  • lack of machine driver - 06

By the fault of the customer:

  • lack of materials and structures - 07
  • lack of work front - 08
  • inspection of access roads - 09
  • no power and lighting - 10
  • disadvantages of vehicles - 11
  • other downtime - 12.

8. What additional documents are drawn up

Based on the track sheet filled:

  • account of the work of the construction machine (mechanism) (form N ESM-5);
  • help for calculations for the work performed (services) (Form N ESM-7).

9. In which case is not used

a) the report is not used when applying a piecework of remuneration (when taking into account the execution of a job for piecework, measured in physical terms).

In this case, report-outfit should be applied on the operation of the construction machine (mechanism) (Form N ESM-4).

b) the report is not used by the construction organization, which has (on the balance) construction machines (mechanisms) and independently use them when performing relevant work.

In this case, the construction organization should use the journal of accounting for building machines (mechanisms) (Form N ESM-6).

10. Rapid application scheme

11. Arbitration practice

The organization operating on the reception and placement of solid waste has the right to take into account the costs of environmental protection costs, regardless of the presence of type ECM-1, ESM-2, ECM-3 and ECM-7, as it is not a specialized construction Organization (Resolution of the FAS SZO dated 04.06.2007 N A56-11660 / 2006).

Document in the form of ESM-3 - This document is intended for use in taking into account the work of machines intended for construction; Accounting is carried out special organizationsproviding services related to the operation of these vehicles. ESM-3 form It is standard for many industries, it is approved by the State Statistics Committee of the Russian Federation (OKud 0340003 code). The data indicated in the report is the basis for salaries (rate - hourly) driver and employees serving the device.

Report on the work of the construction machine Compiled in an amount of 1 pc. The compiler is a foreman or other responsible person. In the ISM-3 report, it is necessary to indicate: The number of the report, information about the customer of the work and the owner of the car for construction, data on the car. It is also necessary to specify the names of the machinists. The following is filled with a list of works that have already performed, and for which addresses they are performed, consumables on fuel and lubricant materials (the amount of fuel, fastened to the tank is confirmed by the refueling). Watches worked out by car unified ECM-3 Requires to represent in the form of a table.

Sample filling report on the work of the construction machine (front side)


Sample filling report about the work of the construction machine (reverse side)


Data informing about the form and number of works performed by the machine is filled with a responsible person. The data is based on the monitoring of the work performed and the rates / norms for each type of activity. All specified information regarding the work must be confirmed by the Customer (its signature, printing). At the end of the work, the driver (side of the artist) and the head of the site / foreman (the Customer's side) put signatures on the document. According to the signing of the report on the work of the construction machine is transferred to the accounting department, where calculations are held.

Report on the work of the construction machine or the mechanism (ESM-3 form) is a document that are very similar to many graphs on waybill construction machine. An important difference is in the appointment and the very form of used equipment.

Files

For what names the equipment can be used

In total in the Russian nomenclature of building machines, as well as mechanized construction tools, more than a thousand diverse sizes are listed. Moreover, new models appear regularly and increasingly expand this list.

If we separate machines and mechanisms on the nature of the work performed (and this is a very conditional division, since there are many models that combine the functionality and can be additionally staffed), then the following group will turn out:

  • Earthwalls. These are excavators (including multifunalogy), hydromechanical devices, scrapers, graders, bulldozers.
  • Sealing varieties. Skating rollers or vibration-fitting, hydrovibrators, vibration superficial surface machines, etc.
  • Drilling models. These include drill pneumatic hammers, as well as machines of a shock-channel, rotational or pneumatic bed.
  • Machine machine. These are vibratingromoles, vibro-loaders, a variety of composite equipment, diesel hammers, etc.
  • Lifting-transport. The most common this species - tower cranes, lifting cranes, truck cranes different models.
  • Loading and unloading. Gantry cranes Various lifting capacity, lifts of different models, etc.
  • Transport. Plate trucks, panels, auto-cement agents.
  • Crushing and sorting. Mobile crushing and sorting installations.
  • Mixing. Conferences.
  • Concrete-stage, in particular, concrete mixers, concrete mixers.
  • Reinforcement. Fuggers of reinforcement of different designs, equipment for its welding, stretching.
  • Finishing. Plaster units, mortar pumps, mosaic-grinding machine, etc.
  • Road.
  • Mechanized tool.

Naturally, the list is incomplete.

All equipment that can be described by the report on the work of the construction machine can be found in Snip 3.01.01-85 on the organization of construction production.

For example, in the form of such a report on the work of the construction vehicle, reports on the operation of the generators on any form of fuel, stationary and mobile concrete pumps can be received.

In any case, when making a decision on the form of a document, you must be guided by the represented list. The mechanism or machine must relate to one of the above sections.

Composite parts report

Paper is filled from two sides. On the title side lists the data on the date of the reporting, its number, the form of OKD and OKPO. In the upper part of the title page, in addition to the phrase "report on the work of the construction machine (mechanism)" with the paper number, there must be the name of two organizations: the customer and the artist of construction work. It also indicates the name, brand of the machine and the person controlling it.

After, on the right, the report is located a small plate with graphs to indicate:

  • code of the type of operation performed;
  • the period of work, with what kind of number (practice has shown that the most convenient to execute the report on the decade);
  • plot or column (if available);
  • inventory and table number of the mechanism (machine), its brands or model.

The introductory part of the document is quite a lot of space. The subsequent space of the document is engaged in a split table.

In the left side of the table, the sequence number of the recording number, the name and address of the object on which the machine worked.

On the right side of the table - data on fuel consumption. It is indicated by his appearance, how many things were issued how much it was at the beginning of the shift and how much it remains at the end, the actual spent amount with regulatory is compared.

If within a few days the territory did not change, then it is possible to combine several lines in one in the second column.
The reverse side of the report on the work of the construction machine contains also a double table. The left part is filled with the customer. He is obliged to indicate:

  • the exact time in which work was performed;
  • code, name and address of the object;
  • work code, stages;
  • the cost of work performed;
  • whether there were downtime, how long did it go and whose fault arose;
  • his signature.

The owner of the car on the right side of the reverse side indicates all the information necessary for the correct accrual of wages: whether the driver worked at night, on weekends or holidays. Attention is also paid to overtime clock (first two and subsequent).

Summarize the results of the table, calculated average cost One hour hour according to this particular report.

Also on the back of the document there is a separate table for fixing the volume of the work performed by the machine. Their unit is prescribed, quantity. It is possible to specify several surnames if the work was performed not by one specialist. There are also columns to indicate the discharge, the worker's tablet number, the amount of spent hours (night, overtime) are also specified separately.

At the very end, signatures of responsible persons with decoding are provided, a place for possible Customer's claims to work performed.

Who is issued

In most cases, the responsibility for the correct filling of all the graph of the report falls on the Proba. Also, a responsible employee can be specifically appointed to fill out a report by a separate order of the head.

Nuances

It is worth remembering that for each work shift its own string is allocated. It is possible to combine the lines of the name of the object on which the work is made. But the signature of the driver and the customer must be affixed in each of the rows as the work is performed.

When renting a report on the work of the construction machine in the accounting department, the signature of the Probela and the driver should stand. After the payroll calculations produced on the second side, the one who produced them (accountant) and the head of the organization signed.

An excavator Dusan operates on the SMR object, so I began to check the replacement report on the workout of the clock, the correctness of the design, the individual. Replaceable reports, I He calls and say "give the originals. But he answers" we don't have to give them, they are left with us. ". I will have disputes in subsequently with the tax authorities. Tell me the right of right I and how to be in this situation?

Report on the work of the construction machine (mechanism) (form No. ESM-3) is applied in specialized organizations for accounting for the construction machine (mechanism) with hourly pay and it is a basis for obtaining source data when salary accrued to service personnel. The report is discharged in one copy by an official responsible for normalization and calculations, a foreman or an authorized person. This is stated in the decision of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

Earlier in granting construction machinery The contracting organization (IP) should be provided to the customer:

- travel sheet of the construction machine (form No. ESM-2);
- certificate for calculations for the work performed (services) (Form No. ESM-7).

These forms are unified, approved by the Resolution of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78 is not registered in the Ministry of Justice of Russia.
Since 2013, the form of primary documents is approved by the head of the organization's personnel on which accounting is entrusted (Part 4 of Article 9 of the Law of December 6, 2011 No. 402-FZ). The composition of the mandatory details of the primary accounting documents was established by clause 2 of Article 9 of the Federal Law "On Accounting".
Thus, the documentary design of operations depends on the subject of the contract. If the subject of the contract of the excavator services is enough for the Act of the Services rendered. The report on form No. ESM-3 receive from the Contractor is not necessary.

The rationale for this position is given below in the recommendations of the "Glavbuch system" VIP - version and in the articles of the magazine "Accounting in construction", which you can find in the "Magazines" tab of the "Glavbukh" system VIP - version

Documents with which accounting works can be divided into two groups: *

  • tax Accounting and Reporting Documents;
  • accounting documents.

Tax Accounting and Reporting Documents include tax reporting and tax registers.

Accounting documents are divided into three groups: *

  • reporting forms;
  • accounting registers;
  • source documents.

The forms of primary documents approves the head of the organization's representative to which accounting is entrusted ( h. 4 tbsp. 9 of the Law of 6 december 2011. g. N. 402-FZ.).

The primary document must contain the following mandatory details: *

  • title of the document;
  • date to compile document;
  • the name of the economic entity (organization) that has compiled a document;
  • the content of the fact of economic life;
  • the value of natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
  • the name of the posts of persons who committed the transaction, operation, and those responsible for the correctness of its design, or the name of the posts of persons responsible for the correctness of the execution of the accomplished event;
  • signatures of these persons with decoding and other information needed to identify these individuals.

Primary documents are compiled on paper and (or) in the form of an electronic document signed electronic signature (h. 5 st. 9 of the Law of 6 december 2011. g. N. 402-FZ.).

Typical forms *

Unified forms of documents contained in albums of unified forms approved by the Resolutions of the State Statistics Committee of Russia are not mandatory to use. At the same time, the forms established by the authorized bodies on the basis of federal law be obligatory to use. Such clarifications are contained in information of the Ministry of Finance of Russia from 4 december 2012. g. N. PZ-10/2012 In order, the organization is obliged to apply the standard forms of documents approved by the Government of the Russian Federation, the Bank of Russia (for example, payment orders, consumables and profitable cash orders) and other authorized bodies in pursuance of federal laws.

Unified forms of documents contained in the albums of unified forms approved by the RUSSIAN State Statistics Committee to apply not necessarily. That is, if for any fact of the economic life by the decision of the State Statistics Committee of Russia, a unified form of the primary document is established, the organization has the right to choose from its own choice:

  • or develop the form of a document yourself;
  • either use a unified form.

By general rule The forms of primary documents approves the head of the organization's representative to which accounting is entrusted ( h. 4 tbsp. 9 of the Law of 6 december 2011. g. N. 402-FZ.). That is, the manager must approve either an independently developed form, or the fact of use by the Organization of Unified Forms.

In any case, the primary document should contain all mandatory details listed by part 2 Article 9 of the Law of December 6, 2011 No. 402-FZ. The information included in this list of its composition and content is identical to the details of the documents compiled by the forms contained in the albums of unified forms. That is, the existing unified forms comply with the requirements. part 2 Article 9 of the Law of December 6, 2011 No. 402-FZ.

In unified forms, you can add details if necessary (add additional lines, columns, etc.) or exclude them. Corrected unified form order (by order) of the head as a primary document *.

Such conclusions follow from the provisions articles 9. Of the Law of December 6, 2011 No. 402-FZ and confirmed information of the Ministry of Finance of Russia from 4 december 2012. g. N. PZ-10/2012 .

Sergey Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2. Article:Loading and unloading. Participation of accounting

N.S. Kulaev, Tax Consultant CJSC BKR Intercom-Audit

In construction work, many more complex machines, mechanisms, lifting and other equipment are involved. What nuances need to be taken into account when taking into account loading and unloading and transportation? Is it possible to include these costs in the tax expense? Answers - in our article.

Organization of work

Vehicles and equipment that are used for loading and unloading operations must comply with the nature of the moved cargo.

The platforms for these work are planned in such a way that they have a slope of not more than 5 degrees, and their size and coating corresponded to the work project.

Movement of cars in the territories of construction sites and access roads should be regulated by generally accepted road signs and pointers.

When performing loading and unloading works, the requirements of the legislation on the limit standards of weighting and tolerance of workers should be complied with the fulfillment of these works. It should be borne in mind that it is possible to transfer materials on stretchers along the horizontal path only in exceptional cases and at a distance of no more than 50 meters, and carrying out materials on stretcher on stairs and stewners is strictly prohibited. For work on loading (unloading) of dangerous and especially dangerous goods, workers are allowed only according to the results of medical examination. In addition, these employees must undergo special learning on occupational safety with subsequent certification. And also know and be able to apply the receptions of the first prefiguration assistance.

The procedure for accounting for work, as well as reflections of transportation costs and costs for loading and unloading work depends on what - the construction organization is used by their own or rented machines and mechanisms.

Rental of transport and equipment

Relations arising in connection with the lease agreement are regulated chapter 34. Civil Code RF. Under the rental agreement vehicle With the crew, the Landlord provides a leaser for a vehicle for temporary possession and use and provides its own services for managing them and technical exploitation. The duty of the landlord for the content of the vehicle is established article 634. Civil Code of the Russian Federation.

Operations on the implementation of services in Russia on the basis of articles 146. The Tax Code of the Russian Federation is recognized as an inclusion of VAT. Thus, the landlord organization is obliged to write down the construction organization-tenant invoice for rental services. The amount of VAT filed by the landlord is taken into account in the debit of account 19 "Value Added Tax on Acquired Values" and account credit 76 "Calculations with different debtors and creditors". Based on the leaser of the invoice and after the reflection of rental services on the balance, the amount of VAT is taken to deduct. In accounting, this is done on the debit of account 68 "Calculations for taxes and fees" and a credit of account 19 "Value Added Tax on Acquired Values".

A set of documents when renting machines and mechanisms includes:
- written lease agreement;
- the act of providing services;
- invoice.

Machines and mechanisms rented by the organization are taken into account on the off-balance account 001 "Rental fixed assets" in the amount specified in the lease agreement.

How to ensure the safety of work?

How to ensure the safety of work? Safety in the implementation of transport and loading and unloading works at the construction site is ensured by the fulfillment of the requirements of the norms and rules. SNiP 12-03-2001

Safety in the implementation of transport and loading and unloading works at the construction site is ensured by the fulfillment of the requirements of the norms and rules. SNiP 12-03-2001 "Labor safety in construction. Part 1. General requirements. " They are approved resolution of the Gosstroy of Russia of July 23, 2001 In addition, during these works, rules for labor protection should be observed road transport, inter-sectoral rules for labor protection and government standards.

In order to accounting The fee for the rental of construction equipment is to organize consumption on ordinary activities. In the formation of a tax base for income tax, the fee for the rental of construction equipment is included in other expenses related to production and implementation ( sub. 10 p. 1 Art. 264 Tax Code of the Russian Federation).

Use of attracted machines and mechanisms

A construction organization may involve specialized organizations for contracts for the provision of services to work.

How to make work?

The work of the attracted machines and mechanisms should be issued in a specialized organization by interchangeable reports and travel sheets on typical intersectoral forms.

Execution of work by the machine (mechanism) is confirmed by the signature and stamp of the construction organization at a replacement report (forms No. ESM-1 , No. ESM-3) or travel sheet ( form No. ESM-2). Calculations with specialized organizations for the work performed (services) are carried out on reference type form No. ESM-7 . It is discharged separately to each report (travel sheet). It is necessary to strictly observe the procedure for making the above references, follow the presence of all necessary signatures and seals in them. The work performed (services) reflected in the references should relate to specific objects of the construction organization. *

As a rule, the General Contractor Organization All work on the construction of the facility or their main part performs the forces of subcontracting organizations. At the same time, according to the terms of the contracts of the subcontract, the general contractor may assume the obligation to ensure the construction of relevant machines and mechanisms, attracting specialized organizations (mechanization management) for this).

If motor vehicles needed to work

To participate in technological process Construction can be involved in contracts concluded with motor vehicles. They must necessarily define the essential terms of the contract. So, if the contracts are not fixed in contracts, their volumes and kilometers, type of vehicles, then in accordance with paragraph 1 Articles 432 of the Civil Code of the Russian Federation such contracts cannot be considered valid. The work of the attracted vehicles is issued by travel sheets of typical intersectoral forms: № 4-C - when paying for vehicles by piece of rates; No. 4-P - When paying at the time rate. They are approved .

In addition, the costs of paying services related to the implementation of loading and unloading works provided by third-party organizations can be adopted as expenses that reduce the tax base for the tax paid by the Organization in connection with the use of a simplified tax system. This is stated in letter of the Ministry of Finance of Russia of June 8, 2007 No. 03-11-04 / 2/163 .

The construction company is leased by a driver with a driver, payment hourly for spent time. What to enter into a contract: lease, providing services, work? What documents to use to account for work?

Replies E.Yu. Dirkova,
Consultant LLC "Audit Firm" Business Studio "»

In this case, the vehicle lease agreement with the crew ( art. 632 of the Civil Code of the Russian Federation). The act of transferring the loader is compiled in free form and certifies that the construction machine is in a state suitable for use ( p. 1 Art. 611 of the Civil Code of the Russian Federation). The cost of the loader is not necessary to indicate in it, since civil law does not require to assess the object in the lease agreement ( p. 3 art. 607 of the Civil Code of the Russian Federation).*

Accounting for loader is conducted in the report on the work of the construction machine (mechanism) form number ESM-3 , on the basis of which for calculations is made a certificate of work performed (services) form No. ESM-7 . These unified forms approved resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78 .

4. Article:Fill out the form No. ESM-7

Construction organization rents an excavator. For the month he worked 200 hours. Is it possibleform No. ESM-7 indicate the total number of hours or need to write work on days?

You can specify the total number of hours per month.

), then in help No. ESM-7 It is indicated by the total number of hours spent and their cost. *

Answered E.V. Anisimova-Kravtsova, auditor

Respectfully,

Alexander Ermachenko, Expert BSS "System of Glavbuch".

The answer is approved by Olga Pushechina,

head of the VIP-Support Direction of the BSS "Glavbuch system".

Our buyers are asked by ESM-3 and ESM-7 to work concrete mixer, and our organization hired this concrete mixer, with the driver and their diesel engine, from a third-party organization. How do we fill the ESM-3 who should sign for the driver, a fuel residue needs to fill and is it necessary to fill out to calculate wages?

The form of ESM-3 must arrange the landlord. Provide a copy to the buyer. According to the rules for its use and filling, which are approved by the Resolution of the State Statistics Committee of the Russian Federation of 28.11.1997 N 78, the form of ECM-3 is a primary accounting document on the operation of the construction machine and the basis for salary accrual. In the situation under consideration, the driver of the leased technology is an employee of the Lessor Organization, that is, your tenant organization has not accrued wages. Therefore, it should not execute this form.

Justification

From the legal framework
Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78

Report on the work of the construction machine (mechanism)
(Form No. ESM-3)

It is used in specialized organizations to take into account the work of the construction machine (mechanism) with hourly pay and is the basis for obtaining the source data when salary accrually serving personnel. The report is discharged in one copy by an official responsible for rationing and calculations, a forelook or an authorized person. The issuance of fuel and lubricants is confirmed by the signature of the refinement or the machine (if the coupons on the fuel) are obtained). The transfer of fuel residues is issued by signatures of responsible persons. The results of the work and downtime of the construction machine (mechanism) are reflected on the revolving side of the report and are confirmed daily by signature and customer stamp. It is recommended to apply the following downtime codes given to the form No. ECM-1. In the end of the decade, the report is signed by a driver, a procurement, head of the site, a job officer responsible for rationing and calculations, and is transmitted to the accounting department.

Help for calculations for the work performed (services)
(Form number ESM-7)

It is applied to the production of settlements of the organization with customers and to confirm the work performed (services) construction machines (Mechanisms). On each report (travel sheet) of the construction machine (mechanism) is discharged separate certificate. Compiled in one copy by representatives of the customer and the artist organization (services) on the basis of travel sheet data (



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