Who is involved in the taxation of waybills at the auto company? Complexes of tasks for processing waybills and goods and transport documentation

Transportation of goods by road transport, regardless of its ownership, is carried out only in the presence of completed documentation: waybills (waybills) and waybills (form approved in accordance with the “Instructions on the procedure for payment for the transportation of goods by road transport” dated November 30, 1983).

Transportation of goods in urban, suburban and intercity traffic is carried out using the consignment note form No. 1-t, and in intercity traffic with the participation of freight automobile stations (GAS) or other similar enterprises of public road transport - No. 2-tm.

Bills of lading are a document of strict accountability, are produced by printing and must have an accounting series and number that is unique for all copies. They are drawn up by the consignor (form No. 2-tm - road transport authority) for each vehicle trip for each consignee separately, with the obligatory completion of all details necessary for the completeness and correctness of calculations for the work of road transport.

Invoices are issued regardless of payment terms, with the exception of transportation of goods for which warehouse records are not maintained and records are not organized by weighing, geodetic measurement, as well as when using vehicles for servicing communication and power lines, oil and gas pipelines, filming, and mail transportation. and periodicals, during scientific survey, geological work, collection of secondary raw materials by enterprises and organizations.

If in the “Cargo Information” section of form No. 1-t it is impossible to list all the names and characteristics of the released inventory items, specialized forms (consignment note or others) approved in the established procedure for writing off the cargo from the consignor and posting it to the consignee, as well as warehouse, operational and accounting. In these cases, the invoice indicates that a specialized form is attached to it, without which the TTN is considered invalid.

Transportation of homogeneous cargo over the same distance, provided their safety is ensured, can be issued with a TTN in total for all work performed by the vehicle during the shift. When registering intermediate trips, the shipper issues the driver a coupon for each individual trip, which is valid only on the day of issue and is filled out in triplicate: the first to the shipper, the second to the driver, and the third to the consignee. When transporting non-commodity goods, the third copy of the coupon does not need to be issued. During the last trip, the shipper issues a TTN for the entire volume of transported cargo, and previously issued coupons are destroyed. The details of the coupon are established by agreement between the ATP (organization), the consignor (consignee) and must reflect the volume of cargo transported, the operating time and idle time of the vehicle for each trip and other indicators necessary for their subsequent entry into the TTN.

If the cargo is transported in bulk by a group of vehicles, then, by agreement of the parties, the customer can issue a TTN for all work performed at least twice a month without issuing coupons to the drivers (the work of the drivers is taken into account by the motor transport enterprise).

The main primary document for recording the operation of a truck is a waybill. This is a document of strict accountability, produced in a printing manner and having an accounting series and printing number (forms No. 4-c, 4-p and 4-m). It is prohibited to let a car onto the line without a waybill in the appropriate form.

Shippers (consignees), motor transport enterprises and organizations must, at least once a quarter, compare data on the actual transported volume of cargo and transportation distance with those presented for payment. Shippers (consignees) are responsible for the accuracy of data on the weight of the cargo and the number of cargo items specified in the cargo transport form, and the ATP (organizations) are responsible for the accuracy of the transportation distance and tariff class of the cargo. Reconciliations are carried out according to schedules approved by the ATP (organization) in agreement with shippers (consignees). The results are documented in an act of the established form.

The surplus amounts received by the ATP as a result of additions during the transportation of goods are transferred within five days from the date of signing the act to the income of the Union budget. If the transportation distance and class of cargo transported are incorrectly indicated in the shipping documents, the excess freight charge received is returned to the consignor (consignee), and enterprises (consignors and consignees) that incorrectly indicated the weight of the cargo and the number of cargo pieces reimburse the ATP for the overpaid wages in connection with this. fees, bonuses and the cost of written-off fuels and lubricants.

Participants in the reconciliation are required to report the facts of identified additions to higher organizations, as well as to the bodies of the Central Statistical Office of the USSR and make appropriate changes to the reporting on the volume of cargo transportation, profit and other technical and economic indicators. For incorrect execution of shipping documents, which entails the addition of unfulfilled volumes of transportation, responsible employees and officials are deprived of all types of bonuses and remunerations based on the results of work for the year for up to one year. Employees who are guilty of causing damage to the enterprise as a result of assigning an unfulfilled volume of work for the transportation of goods shall compensate for it in the manner established by current legislation.

The consignment note is issued by the shipper in four copies: the first remains with the shipper and is intended for writing off inventory items, the second, third and fourth, certified by the signatures and seals (stamps) of the shipper and the signature of the driver, are handed to the latter. After moving the cargo, the second copy of the invoice is intended for the receipt of inventory items from the consignee, the third and fourth, certified by the signatures and seals (stamps) of the consignee, are handed over to the ATP (organization). The third copy of the invoice serves as the basis for calculations (attached to the invoice for transportation to the payer-customer of motor transport), and the fourth copy for accounting for transport work and calculating wages to the driver (attached to the waybill).

When transporting goods in intercity traffic, the enterprise (organization) of public road transport, which is entrusted with the organization of these transportations, issues a consignment note form No. 2-tm in five copies (the details of the header part are filled in on the basis of an application or a one-time order for the transportation of goods and waybill form No. 4). The fifth copy remains at the road transport enterprise that arranged the transportation.

If necessary, the shipper can issue additional copies of the consignment note (the quantity is established by a higher organization).

For non-commodity goods for which warehouse records are not maintained by measuring, weighing, or geodetic measurement, invoices are filled out in triplicate: the first and second are transferred to the ATP (organization). The first copy serves as the basis for settlements with the shipper and is attached to the invoice, the second copy is for accounting of transport work and is attached to the waybill; the third is to record the volumes of transportation performed and remains with the shipper.

Before the vehicle arrives, the shipper is obliged to use carbon paper to: indicate the date of issue in the header part of the TTN form No. 1; fill in the lines “Customer (payer)”, “Consignor”, “Consignee”, “Loading point”, “Unloading point”; in the "Cargo Information" section, fill in columns 1--7; fill out the attached specialized forms (required for form No. 2-tm and No. 1-if necessary) and the line “Vacation allowed.” The responsible person, by signing on the last line, certifies the correctness of the entries made and authorizes the shipment of the goods to the consignee.

After the arrival of the vehicle and loading of inventory items, the shipper is obliged to: fill out in the header part of the TTN form No. 1-t based on the presented waybill, the lines “Car”, “Trailer”, “Vehicle Enterprise”, “To the waybill No. “Driver”; lines , reflecting the acceptance and delivery of cargo, and "Transport services"; in the section "Information about the cargo" - columns 8--11 and 14 (cargo weight is indicated with an accuracy of 0.01 t), as well as the column "Number of riders, arrivals "; in the section "Loading and unloading operations" - columns 15, 16,18--23. The time in columns 18 and 19 is entered using a stamp clock, and in their absence - manually.

The time of arrival for loading is considered the moment the driver presents the waybill at the entry gate or checkpoint or to the person responsible for loading the goods of the shipper organization. The time of departure of the vehicle from loading is the moment of signing and transfer of the TTN to the driver by the person responsible for loading the goods. If in one trip the cargo is shipped using several consignment notes, then the time of arrival for loading is recorded in the first of them, the time of departure from loading is recorded in the last, and in the remaining invoices dashes are placed in the corresponding columns. When transporting cargo using coupons and registering the work of one TTN, in column 18 the time of arrival for loading on the first trip (trip) is recorded, in column 19 - the time of departure from the shipper after its registration, and in column 20 - the total time the vehicle was idle for loading and unloading of all issued coupons; in columns 21, 22 ("Additional operations") - additional operations performed during loading of cargo (weighing, analysis, recalculation, etc.) indicating the number for each of them and the time for their implementation.

Along the route, when redirecting the cargo, the details in the lines “Consignee” and “Unloading point” are crossed out so that they can be read, and in the line “Readdressing” the details of the new consignee are entered in all three copies of the consignment note held by the driver. Redirection entries are certified by the signature of the driver or ATP representative. If the cargo is reloaded en route to another vehicle, in the lines “Automotive”, “Driver” and “Car”, the previous details are crossed out so that they can be read, and new ones are written down.

The correction is certified by the signature of the employee in charge of the overload.

The fact of transfer of cargo from one forwarding driver to another is certified by an act of the established form and a corresponding note is made in the line “Note on completed acts.” When drawing up reports relating to a given shipment, in the column “Note on reports drawn up”, write down its number and date (for example, “On shortage of places”, “On breaking the seal”, etc.).

After delivery of the cargo, the consignee is required to fill out the “Loading and unloading” section on the line “Unloading.” and the line “Transport services”, as well as the shipper. Unloading is considered completed after the driver is presented with a completed TTN. The cargo is delivered to the consignee in the same manner as it was received from the consignor. When transporting non-commercial goods in form No. 1-t, columns 1, 2 and 4-10 are not filled in, all entries are confirmed by the shipper’s signature in the line “Passed for transportation” and the driver’s signature in the line “Accepted by the forwarding driver.”

After the driver submits the correctly completed TTN (third and fourth copies) at the end of the work, the ATP employee fills in the header part “Customer Code”, “Route No.”, “Tar. No.” (garage numbers of trailers), “Type of transportation” (for example, piecework tariff, time-based tariff, per-kilometer tariff, payment for travel, work on a group act of measurement (weighing), team contracting, traction shoulder system, centralized transportation, collection and distribution routes, shunting tractors, passing loading, pick-up and drop-off from railway stations and etc.) In the section "Information about the cargo" in columns 12, 13 the code and class of the cargo are written down, and in the section "Other information" in columns 24, 28 - the distance of cargo transportation broken down by road groups, in column 29 - freight forwarding code, 30 and 31 - codes of transport services provided or amounts due from the customer to the driver for transport services provided, 32 and 33 - adjustment factors to the driver’s salary (to change prices for the driver in accordance with the conditions of transportation according to the provisions) and to the main tariff (to change the basic tariff in cases provided for by the “Unified Tariffs”); in the “Cost calculation” and “Taxi” sections, the cost of auto services and the driver’s salary is calculated according to this TTN.

Waybill form No. 4-c is used when transporting goods on the terms of * payment for vehicle work at piece rates, No. 4-p on terms of payment for work at time-based rates, and No. 4-m - when transporting goods in intercity traffic. Forms of waybills with typographical numbering (as strict reporting documents) are produced according to the orders of ministries, departments and other organizations by the State Committee for Publishing of the USSR, and forms No. 4 are produced according to the orders of public transport authorities of the Union republics.

Waybills No. 4-с, 4-п, issued in accordance with the instructions, are issued to the driver against signature for one working day (shift), subject to the delivery of the waybill for the previous day. For intercity transportation lasting more than a day, waybills form No. 4 are issued for a longer period. The document must have the stamp and seal of the organization that owns the car.

The waybill of form No. 4-c contains the header part, sections “Work of the driver and the vehicle”, “Movement of fuel”, “Task to the driver”, “Sequence of task completion”, “Idle time on the line”, “Results of the work of vehicles and trailers”, “ Salary”, as well as the lines “Special notes”, “Taxi”, about the delivery and acceptance of the car and TTN, about the issuance of an assignment to the driver and his state of health. In the waybill of form No. 4-p, instead of the section “Sequence of completing the task” there are sections “Customer’s coupon”, “Cost calculation” and “Route of movement”, and in No. 4, unlike form No. 4-c, an additional section is provided " Passing the checkpoint (UTEP, KDP, GAS) ".

The driver is prohibited from filling out the waybill. The exception is the signatures certifying the acceptance of the car (upon departure) and delivery (upon return) of the car and the TTN.

Before issuing a waybill to the driver, the ATP dispatcher fills it out in the following order: on the front part under the name of the document, writes down the date of issue (day, month, year); in the line "Operating mode" - the code or name of the operating mode (work on weekdays, business trips, summarized recording of working time, daily recording of working time, work on a weekend, a holiday or on a cleanup day, on schedule or unscheduled, etc. ), in accordance with which the driver’s wages are calculated; in the line “Column, brigade” writes down the numbers of the column and brigade, which include the car and the driver; in the "Car" line - the make, type, state and garage number of the car; in the "Driver" line - last name, initials, service license number and driver class; in the line "Personnel number" - the number assigned to the driver at the ATP; in the lines “Trailers” - brands, state and garage numbers of trailers and semi-trailers produced on line with the car (the numbers of exchange trailers and semi-trailers are recorded on these lines at the places of their re-coupling); in the line “Accompanying persons” - the surnames and initials of the persons accompanying the vehicle to complete the task (loaders, forwarders, trainees, etc.); in the section "Work of the driver and the car" in columns 2 and 3 - time (hours, minutes) of departure and return of the car according to the schedule; in the “Assignment to the driver” section, fill out column 16 “At whose disposal”, column 17 “Arrival time” (hours, minutes) (indicate the time of arrival at the customer according to the order, application or work schedule), columns 18 “Where to get the cargo from” and 19 “Where to deliver the cargo” (addresses of loading and unloading points), column 20 “Name of the cargo”, column 21 “Number of passengers with cargo”, column 22 “Distance, km” - distance of cargo transportation (determined according to the data of the road authorities, or according to the map district, city using a curvimeter, or according to a list of distances compiled on the basis of measurement reports, or according to the readings of a car’s speedometer during seasonal transportation, recorded by an act of an automobile transport enterprise or organization and the customer), the column “Transport tons”.

The ATP has the right to change the tasks specified in the “Assignment to the driver” section, and only in exceptional cases - the customer in agreement with the ATP with the corresponding entry in the “Special notes” lines. In the same lines, cases of use of the car for a special purpose (by police, doctors, etc.) are recorded.

On the front side of the waybill, in the line “Issue fuel,” indicate in words the amount of fuel required to be issued to complete the task, taking into account the balance from the previous day of work. In the line “Signature of the dispatcher,” the dispatcher certifies that the details of the waybill he filled out are correct and that the driver has a service ID.

After issuing a waybill to the driver, before leaving the garage, in the section “Fuel Movement” in columns 7, 9 and in the corresponding lines, the tanker, fuel and lubricants technician or authorized person records the volume of fuel issued or series and numbers of fuel coupons and certifies by signature; on the front side, during a pre-trip medical examination, a signature and stamp certify admission to driving a car for health reasons; in the section “Work of the driver and the car” (column 5 “Speedometer readings”), the mechanic at the checkpoint (checkpoint) or the technical control department (TCD) records the speedometer readings when the car enters the line, and in column 6 “Actual time” (number , month, h, min) the stamp-clock indicates the actual time the car left the garage (in case of a malfunction of the stamp-clock or its absence, the time is recorded manually - day, month, h, min). The gearbox or quality control mechanic in the section "Fuel movement" in column 10 "Remaining at departure" records the volume of fuel in the car's tanks upon departure and certifies with a signature, in the line "Departure is permitted, mechanic's signature" signs the transfer of the car to the driver in technically sound condition and permission to leave the garage. In the line “Car received, signed by driver,” the driver signs for acceptance of the car in technically sound condition and receipt of the task.

Filling out the waybill on the line is carried out in the following sequence: in the “Sequence of task completion” section of form No. 4-c, the shipper fills out column 24 “Numbers of riders”, column 25 “Numbers of attached waybills” (TTN numbers are assigned to riders), in Column 26 “Arrival time” (hours, minutes) enter the time of presentation by the driver of the car of the waybill at the entrance gate or at the checkpoint of the loading or unloading place (if there is no entry gate or checkpoint, the column is not filled in, but the time of arrival and departures by points are entered in the TTN), column 27 “Signature and seal of the shipper”, in column 28 “Marks of the automobile enterprise”, the ATP reflects, if necessary, additional accounting indicators of the operation of the car and trailer; in the section “Downtime on the line”, the technical assistance service employee in the corresponding columns 29 “Name”, 31 “Start”, 32 “End” and 33 “Signature of the responsible person” writes down the reason, downtime time and certifies with a signature; on the front side in the lines “Special marks” put down information not provided for in the form of the waybill (marks of the State Traffic Inspectorate, customers who refuse to load the car, road services, etc.).

When returning the car to the garage, in the waybill in the section “Work of the driver and the car” in column 6, the gearbox or quality control mechanic writes down or stamps with a clock the actual time of the car’s return to the garage (day, month, hour, minute), in column 5 - readings speedometer; in the “Fuel Movement” section, the gearbox or quality control mechanic fills out column 11 “Balance upon return” and certifies with a signature, the tanker, fuel and lubricants technician or an authorized person, when the driver submits coupons for fuel and lubricants, fills out column 12 “Delivered” and certifies with a signature; in the line “Passed by the driver,” the driver signs to hand over the vehicle to the transmission or quality control mechanic in a technically sound (faulty) condition. The transmission mechanic or quality control department in the line “Accepted by the mechanic” with a signature certifies that columns 5 and 6 of the line “Return to the garage” of the section “Operation of the driver and the car” are filled out correctly and the car is accepted from the driver in a technically sound (faulty) condition.

After the driver submits the waybill, the dispatcher or other authorized person performs the following work: in the section “Work of the driver and the vehicle” in column 4 “Zero mileage, km”, according to the distance table, records the distance from the garage to the first loading point and from the last unloading point to the garage; in the section “Fuel Movement” in column 13 “Coefficient of change in the norm” - the total coefficient of change in the norm of fuel consumption for the entire day of operation of the vehicle; in columns 14 "Operating time of special equipment" and 15 "Engine operating time" based on the corresponding data in the attached technical specifications - operating time of special equipment and additional operating time of the engine under special operating conditions (these details are necessary to determine the additional fuel consumption rate, fill them out correctly the dispatcher certifies with a signature under the corresponding columns); in the section “Sequence of completing the task” in column 24 indicates the number of riders, and in the line “TTN in quantity” - the TTN submitted. For the latter, the driver signs in the line “Passed by the driver,” and the dispatcher signs in the line “Accepted by the dispatcher.”

In the waybill of form No. 4-p in the section “Assignment to the driver” in column 16 “At whose disposal”, based on an application or one-time order, the dispatcher enters the name and address of the customer at whose disposal the car should arrive, in columns 17 and 18 - planned time of arrival and departure, in column 19 - the planned number of hours of work and in column 20 - the number of trips according to the plan. Waybill No. 4-p has a tear-off coupon from the customer, which is the basis for the presentation by the ATP of an invoice for payment of transport services and is attached to it. In addition to filling out the tear-off “Customer Coupon”, the client, in the “Task Completion” section, writes down the routes for each trip and confirms with a signature.

In the waybill of form No. 4 in the section “Passing the checkpoint (UTEP, KDP, GAS)”, the ATP dispatcher in column 27 indicates the name of the control point, rest point and overnight stay through which the car must pass, as well as UTEP, KDP GAS, on which the driver receives the load, in column 28.1 - the date and time of their passage according to the schedule; in column 28.2, the UTEP, KDP and GAS dispatcher records the actual time and date of passing the checkpoint, rest and overnight stops, then establishes a deviation from the schedule and writes it in column 28.3 “Deviation”, and signs and stamps it in column 28.4.

Process waybills and waybills on a computer and manually. Pre-processing consists of encoding information, preparing it and transferring it to computer media.

Data from machinograms received from a computer can be transferred to the TTN and waybills may not be transferred. In this case, the machine diagrams must contain indicators that correspond to the approved sections “Cost calculation” of the technical specification and “Result of the vehicle and trailers” of the waybill. The driver's wages are calculated based on the taxation data of all invoices attached to the waybill.

DOMAIN ANALYSIS

Characteristics of the enterprise

The enterprise of technological transport and special equipment is engaged in meeting the needs of JSC "Enterprise", the national economy and the population for transport services. The company carries out the following activities:

Transport services for enterprises, institutions and the population

Carrying out a complex of earthworks for the arrangement of gas and

oil fields;

Repair and maintenance of motor vehicles, imported

road construction and crane equipment, mechanisms;

Trade and intermediary activities for the purchase and sale of goods

consumer consumption, industrial and technical products;

Organization and conduct in cooperation with other government

mobilization preparation and civil defense authorities;

Carrying out other types of activities not prohibited by law.

Company structure

At its core, the organizational structure must ensure the solution of the main tasks facing the enterprise: create conditions for the production and sale of products (works, services) at the highest level of operational efficiency, provide the opportunity to develop and promote new products to the market.

The organization is in constant search for the most optimal organization of the enterprise structure (from fragmentation into many companies to complete reunification). Despite the repeated reorganization of the enterprise, the basic structure has remained virtually unchanged.

Since the object of automation is several divisions of the enterprise, it would be advisable to give its structure.

Director:

Production management;

Responsible for the implementation of the production program.

Legal service- performs the functions of protecting the enterprise from a legal point of view.

Department of Labor and Wages

Functions of an engineer for organization and regulation of labor:

1. control over the correct application of current provisions;

2. calculation of labor costs per unit of product in the assortment;

3. calculation of production standards and service standards for a new range or for a new type of equipment;

4. timely revision of production standards and service standards when technological parameters or labor organization change;

5. calculation of the number of workers to fulfill the production program;

6. calculation of the planned wage fund for the production program;

7. development of maps of working conditions, analysis of the implementation of labor indicators;

8. compilation of reports on labor indicators;

9. providing them on time;

10. study of the extent and reasons for the discrepancy between the actual time spent and the normative ones;

11. identification and revision of outdated and erroneously established standards.

Settlement accounting

Purpose: the procedure for the correct and timely calculation of wages to employees.

The accountant compiles in the personal computer database and prints out documents on reporting and analysis in three copies: the accountant keeps one copy for himself, the second gives to the leading O&N engineer, the third to the leading specialist (payroll).

The accountant prints personal accounts (payslips) for each employee. Issues pay slips to each employee or head of a structural unit.

Planning and Economic Department: calculation of production costs, i.e. How much profit does the enterprise receive from fabric production?

Production and technical department: equipment repair and maintenance, technical inspections.

Human Resources Department

1. Keeps records of the personnel of workers of assigned structural units.

2. Keeps records of students undergoing internships in assigned structural units.

3. Keeps records and is fully responsible for maintaining personal cards, fills out, records and stores work books, calculates length of service, issues certificates of employees’ work activities, extends contracts and agreements, records the use of vacations (regular, educational, administrative patrimonial). , administrative, etc.).

4. In accordance with the Rules for calculating length of service, calculates and enters the total length of service on sick leave.

5. Draws up established reports on work with personnel.

6. Conducts an annual selection of work books for awarding candidates the titles “Veteran of Labor of the Plant” and “Career Worker”, makes entries in work books about the encouragement and rewarding of employees.

7. Sends copies of orders for pensioners to the department of pensions and benefits.

8. Based on the lists, the accountant enters the length of service, preferential length of service according to the list of professions and positions that give the right to preferential pension benefits according to lists 1, 2.

To solve the tasks listed in the “Job Responsibilities” section, the HR inspector has all the powers, with the exception of the points listed below:

issue work books without the permission of the chief inspector;

conduct hiring, dismissal, transfer without the signature of the chief inspector

Activities are carried out on the basis of the Labor Code of the Russian Federation.

Responsibility is determined by: the Labor Code of the Russian Federation, the Employment Agreement, the Collective Agreement, the Internal Regulations, the Regulations on Remuneration.

OGM- the department of the chief mechanic solves the functions of plumbing, electrical, plumbing, and infrastructure construction of the enterprise.

OOTi BP– Department of Labor Protection and Fire Safety, deals with issues of workplace organization, environmental protection, and improvement of working conditions.

RMM– repair shops as part of turning, assembly, engine, body, and welding shops.

URMG- a section for the repair of the main gas pipeline, performs functions in the construction of many large-scale works on the main pipe.

Laboratory- department for monitoring work on the pipe, flaw detection of connecting seams.

The solution to the problems of the diploma project will describe the analysis of data from the activities of such departments of the enterprise as:

OTKiOP– technical control and security department of the enterprise.

1. Checking the technical condition of the vehicle.

2. Release of the vehicle onto the line.

3. Inspection of vehicles.

4. Reconciliation of documents.

5. Enterprise security.

Positions:

Head of department (1)-- monitoring the work of TCA inspectors and enterprise security

TCA Controller (4)

Security guards (8)– security of the enterprise, according to the job descriptions of the enterprise.

Operations department- deals with vehicle fleet maintenance issues.

1. Organization of vehicle operation.

2. Receiving applications for vehicles from the customer.

3. Processing of applications.

4. Processing of waybills

5. Disposal of vehicles.

Positions:

Head of Operations Department (1)– accepting applications for a given job, arranging transport

Deputy Head of Operations Department(1)– resolves issues related to the provision of transport services

Motorcade (1,2,3,4,5)– Distributed database of technical units.

1. Vehicle management

2. Vehicle repair

3. Technical control of vehicles

Positions:

Head of the convoy (1) – performs the functions of the head of the department, resolves issues related to vehicle management

Motorcade mechanic (1) – resolves issues related to vehicle repairs

TCA Controller (4)– vehicle inspection is in accordance with job descriptions.

Dispatcher (2)– issuing and processing travel documents. According to job descriptions.

OMTS– department for supplying the enterprise with products (spare parts, fuel, building materials, etc.)

Positions:

Head of department (1 person)– performs the functions of managing materials and technical supply of the enterprise

Supply engineer 1 category (1 person)- performs the functions of managing materials and technical supply of the enterprise

Supply engineer (1 person)- performs the functions of managing materials and technical supply of the enterprise.

Table 1.2 “Main positions and their domain analysis functions”

Positions

Functions

Head of Operations Department

Organizes the operation of vehicles for transportation.
Ensures the rational use of rolling stock on the line, cargo-generating and load-absorbing objects.
Manages the development of current and future transportation plans and organizes their implementation in compliance with road safety requirements.
Organizes daily shift planning of transportation and ensures its implementation in compliance with the work and rest schedule of drivers.
Organizes the work of the driving staff.
Organizes briefings for car drivers on the rules and conditions of cargo transportation.
Ensures the organization of drivers' work, rational and efficient use of rolling stock, loading and unloading mechanisms and equipment.
Takes measures to timely conclude contracts with enterprises and organizations for the transportation of goods.

Continuation of Table 1.2

Dispatcher

Filling out the waybill;
Printing a waybill;
Reconciliation of speedometer and fuel readings;
Processing waybills;
Signature, stamp on the waybill;
Uploading data to accounting;
Controls the provision of departments of a motor transport enterprise with the necessary fuels and lubricants, components, products and equipment;
Carries out operational control over the progress of the activities of the motor transport enterprise, ensuring maximum use of production capacity, rhythmic and uninterrupted movement of vehicles according to established schedules;
Ensures the implementation of the established passenger transportation plan and shift assignments by car drivers;
Takes measures to prevent and eliminate disruptions in the progress of work, involving, if necessary, the relevant services of the enterprise;
Identifies the enterprise's reserves for establishing the most rational modes of operation of the taxi fleet, a more complete and uniform workload of taxi drivers, increasing the volume of passenger cargo transportation and revenue amounts;
Implements and ensures the rational use of technical means of operational management of the activities of a motor transport enterprise;
Maintains a dispatch log, draws up reports and other documentation on the work of the motor transport enterprise as a whole and its dispatch service;
Participates in the work of analyzing and assessing the activities of divisions of a motor transport enterprise, identifying internal production reserves;

TCA controller

Checking driver documents;
Checking the technical condition of transport;
Checking the speedometer and fuel;
Signing the waybill for opening and closing;
Constant monitoring of the condition of equipment at the base or on the line.

Continuation of Table 1.2

Honey. paramedic	Driver health monitoring; Signature, stamp on the waybill.
Head of the Motorcade	Carrying out transportation; Ensuring technically correct operation of vehicles; Study of cargo flows, transportation volumes; Organization of work of teams of drivers; Monitoring the technical condition of vehicles and the work of drivers on the line; Organization of acceptance of rolling stock and equipment entering service; Monitoring drivers’ compliance with production and labor discipline, labor safety rules and regulations;
Motorcade mechanic	Ensures that the convoy's rolling stock is in good condition and released onto the line in accordance with the schedule; Identifies the causes of malfunctions that cause vehicle downtime and takes measures to eliminate them; Develops schedules for maintenance and repair of the rolling stock of the column and monitors the quality and timeliness of work; Takes part in providing technical assistance to car drivers on the line; Monitors compliance by drivers with traffic rules and correct operation of vehicles, compliance with labor protection and safety regulations; Instructs drivers before going on the line; Participates in the write-off and delivery of units, tires and vehicles for repair; Ensures compliance with established standards for the consumption of operating materials; If there are workers in the convoy for the maintenance and repair of rolling stock, he supervises their work; Ensures the introduction of scientific organization of labor in the column; Ensures that workers comply with labor and production discipline and that they perform work with proper quality; Organizes work to improve professional knowledge, creative initiative and work efficiency of subordinate employees.

The organizational structure of the Tchaikovsky Enterprise of Technological Transport and Special Equipment (Organization) is given in Appendix A.

Operation of the vehicle.

In order to operate this vehicle, it is necessary to submit an application to the operation department in writing, indicating the make of the vehicle, date, time, place of departure and place of arrival.

The head of the operation department reviews this application received from the customer, puts forward requirements, prohibits or permits the operation of this vehicle.

Next, the application is received by the dispatcher, who fills out and prints a waybill for this application with vehicle data, driver data, fuel, speedometer, fuel delivery, place of departure and place of arrival, hours of operation, time and date.

This permit is issued to the driver of the vehicle, who is required to undergo a medical examination and check the technical condition of the vehicle before leaving the line.

If the medical paramedic prohibits leaving, then the driver is prohibited from leaving the enterprise in this vehicle.

If the medical assistant allows departure, then the vehicle is checked by a mechanic, a TCA (Technical Condition of Vehicles) inspector.

If the TCA inspector allows you to leave, after checking the data on the speedometer, fuel, etc.

Signs a ticket for departure of the vehicle, with the specified departure time.

After which the driver can go to the work line.

After arriving from the line, the driver in his vehicle is also obliged to undergo technical control at the TCA controller, the vehicle is checked, the speedometer and fuel data are verified, the data is recorded in the waybill.

The waybill is closed with the date and time of arrival and sent to the dispatcher for processing of this waybill

Processing waybills

Figure 1.4 – Scheme for processing waybills

Processing of travel and transportation documentation includes the calculation of payment for transport work performed, as well as calculations of the following final performance indicators of the vehicle and driver:

Time on duty, calculated from the moment the car leaves the garage on public roads until it returns to the enterprise, organization, or garage, minus time for lunch and rest (according to the waybill);

Downtime, which consists of downtime during loading and unloading (according to the waybills), downtime on the line due to technical malfunctions of the vehicle and other operational reasons (according to the waybill);

Time in motion, which is the difference between the time when dressed and the time when idle;

Total mileage (according to the waybill), determined by the difference between the speedometer readings when returning to the enterprise, to the garage and when leaving the garage;

Mileage with cargo equal to the sum of the distances for transporting goods indicated in the transport (consignment) waybills and other documents accompanying the cargo;

Unladen mileage, which is the difference between total mileage and laden mileage

Actual fuel consumption (according to the waybill). The car's fuel consumption is equal to the total amount

fuel that was in the tank of the car at the time of leaving for work and received during work (including in the form of coupons), minus the balance with which the car is returned to the enterprise, to the garage. Along with the actual fuel consumption, the form of the waybill also provides for the recording of fuel consumption according to the standards established for individual brands of cars. Comparison of actual fuel consumption with standard consumption allows you to determine the amount of savings or excess fuel consumption by each driver and, in accordance with this, make additional payments or deductions from wages.

Until recently, fuel consumption planning was carried out on the basis of road transport standards approved by the Department of Road Transport of the Ministry of Transport of the Russian Federation in 1993. Currently, many organizations use other departmental and their own production standards. The automated system should have flexible adjustment of fuel consumption rates depending on the brand of car, fuel, use of trailers, special equipment, season, etc.

If the organization has a fuel and lubricants warehouse, then drivers refuel directly at their vehicles. Otherwise, they are given money, coupons, and other means of payment to purchase fuel. There is a need to count and write off these funds. The situation is complicated by constant price changes at gas stations.

The quantity of transported cargo is determined in tons based on the actual weight (gross weight) of the transported cargo on the basis of invoices and other documents accompanying the cargo. The weight of piece, long, and bulk cargo (firewood, timber, sand, clay, lime, etc.) can be determined using conversion factors established for this purpose; Tonne-kilometers are determined by multiplying the weight of the transported cargo by the distance of transportation.

Travel and transportation documentation is also the basis for determining the cost indicators of cargo transportation based on the results of work for the day (shift, flight). These include, in particular:

driver's wages (calculated according to the waybill and the invoices attached to it), which includes: payment for the amount of cargo transported, time worked, freight forwarding operations performed during transportation, other work and services, additional payment (deductions) for savings ( overconsumption) of fuel, for the quality of customer service, fines for violations of the terms of the task and other payments and deductions in accordance with the laws and regulations in force at the enterprise;

The cost of completed transport work, which is calculated for each delivery note. The main components of the final cost are the cost of transporting goods, surcharges for freight forwarding operations, other works and services, the amount of taxes and fees.

The total cost determines the payment that the carrier must receive from the paying customer for the completed transportation of goods and the transport-forwarding operations and services accompanying the transportation. The result of calculations of the cost of transport work is recorded in the appropriate section of the transport invoice and serves as the basis for issuing a payment document to the paying customer.

After processing the waybill and waybills, the third copy of the waybill, together with the payment order, is sent to the paying customer, and the fourth copy is transferred, along with the waybill, to the carrier’s archive.

Processing information based on travel and transportation documents ensures operational and technical accounting, control and analysis of the carrier’s activities, as well as the preparation of statistical and accounting reports for government authorities and control. Let's consider the current situation on the market for specialized software for processing travel and transportation documentation. There are a number of development companies offering their products in this area (Table 4.1).

As a rule, all these systems are focused on processing waybills. In accordance with the transportation plan, a waybill of the established form is issued for each vehicle, which is the main primary document for recording the work and, at the same time, a document certifying the right to transport cargo. There are many different forms of waybills: for a passenger car, for a passenger taxi, for a special vehicle, for a truck by the hour, for a truck by piece, for a bus, etc.

Many programs have the ability to print travel sheets in different forms. From a practical point of view, this may only be required in organizations with a small number of machines. If the number of cars entering the line is large, the dispatch service is simply not able to print all the waybills within the allotted time. Therefore, the information fits into the prepared travel forms.

In general, all programs for automated processing of travel and transportation documentation must have the following functionality:

dispatch control over the release of vehicles onto the line, the exit of the driving staff, and the performance of shift assignments;

keeping a log of the convoy dispatcher;

issuance and taxation of waybills (piecework, hourly, bus transportation);

prompt processing of travel and goods transport documentation;

maintaining time sheets for drivers and PS;

accounting of actual and standard fuel consumption by drivers, garage numbers, crews (daily and from the beginning of the month);

“taking into account the dependence of fuel consumption on operating conditions (air temperature, snow drifts, etc.);

“calculation of a set of technical and economic indicators for the use of vehicles by car brands, garage numbers, types of transportation, etc.;

analysis of the implementation of drivers’ daily shift assignments, transportation plans by teams, convoys, ATP, by clientele, etc.;

generation of operational reports on the work of drivers, crews, and implementation of the client plan.

If the institution operates vehicles or units that consume fuel and lubricants during operation, write-off of fuel and lubricants should be carried out on the basis of waybills, accounting sheets of units, taking into account standards. In the presence of a large transport economy, various types of activities, and sources of financing, the tasks of automating the issuance of waybills and the correct write-off of fuel and lubricants according to expense items are urgent. Experts from the 1C company talk about the opportunities provided for solving these problems by edition 2 of the 1C: Public Institution Accounting 8 program.

General operating procedure

The article briefly describes the general procedure for working with the subsystem Accounting for fuel and lubricants and the capabilities of the subsystem to improve the efficiency of fuel and lubricants accounting in an institution by reducing the time of registration and processing of fuel and lubricants accounting documents and minimizing errors in routine data entry operations. Complete information about the subsystem Accounting for fuel and lubricants, the methodology for accounting for fuels and lubricants, is given in the section “Accounting for fuels and lubricants” of methodological support for edition 2 of “1C: Public Institution Accounting 8” in the ITS-BUDGET resources.

According to paragraph 2 of Article 6 of the Federal Law of November 8, 2007 No. 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport”, it is prohibited to transport passengers, luggage, cargo by buses, trams, trolleybuses, cars, trucks without issuing a waybill for the corresponding vehicle (vehicle).

The program “1C: Public Institution Accounting 8” (rev. 2) provides for the issuance of waybills for various types of vehicles.

In addition to vehicles, institutions can also use various units that consume fuel and lubricants - gasoline scythes and mowers, chain saws, motor pumps, gas generators and other equipment. Therefore, the program also provides for the preparation of accounting sheets for units that consume fuel and lubricants.

The program processes waybills and accounting sheets for units and writes off fuel and lubricants in accordance with standards.

Calculation of standard and actual costs according to the waybill (unit accounting sheet) can be made for several types of fuels and lubricants, for example for gas-diesel equipment, along several routes or operating modes with different operating conditions of the vehicle or unit that affect the consumption of fuels and lubricants.

For each vehicle or unit, you can create settings that correspond to typical operating conditions, which will be used during taxation and, if necessary, can be adjusted if the route or operating mode differs from the standard one.

You can analyze data on the calculated values of standard and actual expenses, savings, overexpenditure by type of fuel and lubricants, fixed assets - vehicles/units, employees - drivers/operators operating fixed assets, in various reports.

This work is carried out in the subsystem Accounting for fuel and lubricants.

What problems does the “Fuel and Lubricants Accounting” subsystem solve?

Subsystem Accounting for fuel and lubricants solves the following problems:

formation of waybills (forms 3, 3 spec, 4-P, 4-S, 6, 6 spec, ESM-2, APK-412);
generation of accounting sheets for units (forms 17 and APK-411);
calculation for various routes and operating conditions of vehicles of the standard and actual consumption of several types of fuel, lubricants and special liquids in accordance with methodological recommendations approved by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r;
calculation for various operating modes and operating conditions of units of standard and actual consumption of several types of fuel, lubricants and special liquids;
generation of a calculation certificate for documenting the decoding of the calculation of standard and actual consumption of fuels and lubricants;
write-off of fuel and lubricants for one flight according to various accounting accounts, sources of financing, areas of expenditure, centers of financial responsibility and departments;
consolidated write-off of fuel and lubricants for several waybills (for example, when refueling using fuel cards);
formation of the Act on write-off of inventories (f. 0504230);
formation of the Logbook for the movement of waybills (form No. 8, according to OKUD 0345008);
control of standard and actual consumption, savings and excess consumption of fuel and lubricants for vehicles and units, as well as for employees;
reconciliation of data on gas stations using fuel cards with data from the fuel supplier.

The capabilities provided by the subsystem are enabled optionally: in the Administration section, call the Setting up accounting parameters command on the navigation panel and then on the Specialized subsystems tab, set the Accounting for fuels and lubricants flag in the drop-down group of the same name. By default, the fuel and lubricants accounting option is disabled.

Operating principles in the “Fuel and lubricants accounting” subsystem

Work in the subsystem is based on the following principles:

setting up standard filling of waybills and unit registration sheets for each vehicle (the permanent driver, accompanying persons, trailer, etc. are indicated);
quick selection of addresses in routes and tasks for the driver from the list of frequently visited objects for the vehicle when preparing waybills;
filling in data on fuel balance and speedometer (odometer) readings according to the data from the previous waybill;
use of fuel and mileage data from the waybill when calculating standard fuel consumption;
Calculation of standard fuel consumption in three clicks:
filling in initial data on the settings for typical vehicle use;
calculation of standard consumption of fuel and lubricants according to standards and amendments for several types of fuel and lubricants and routes;
filling out a list of write-off fuel and lubricants according to the settings for reflecting write-offs in accounting;
automatic calculation of fuel and lubricant residues to calculate the actual consumption of fuel and lubricants.

Filling out the settings of the “Fuel and Lubricants Accounting” subsystem

First of all, you should fill out the directory Types of fuels and lubricants(chapter Administration, team group Accounting for fuel and lubricants), then enter fuel consumption rates, correction factors and values in the corresponding reference books, and also set up a rounding mode for the results of calculating standard and actual fuel consumption (section Regulatory and reference information, team group Accounting for fuel and lubricants).

Consumption rates are set for each type of fuel and lubricants per 100 km and, depending on the type of rate, may have a main calculation parameter (for example, “downtime (h)” or “volume of transport work (t-km)”) and its default value. Consumption rates allow you to specify the seasonality of use (day and month of beginning, day and month of expiration). For the consumption rate of lubricants and special liquids, the type of fuel and the consumption value for the consumption of 100 units of fuel are indicated.

Standards for units have a main calculation parameter, which can be:

duration of work (hours);
volume of work (units are customizable);
meter readings.

Correction factors reflect the adjustment up or down as a percentage (for example, + 5%). Correction values reflect an upward or downward correction in fuel and lubricants units (for example, + 1 l).

Formation of travel and accounting sheets

Before the transport departs (before the unit starts operating), waybills (unit registration sheets) are issued. Registration of waybills and accounting sheets of units is carried out using specialized program documents or manually by filling out a form.

The program “1C: Public Institution Accounting 8” (rev. 2) provides for the formation of waybills according to unified forms No. 3, 3 special, 4-P, 4-S, 6, 6 special, ESM-2, approved by the Decree of the State Statistics Committee of the Russian Federation dated 11/28/1997 No. 78. For each form in the program, a document of the same name is used, hereinafter referred to as the document Waybill.

To prepare primary accounting documents characterizing the operation of the unit, the document Unit Worksheet is used. The form of the primary document was developed on the basis of form No. 17 “Unit Worksheet” (OKUD code 6002210). To prepare primary accounting documents characterizing the mechanized work of tractors, combines and self-propelled machines, the program uses the document Registration sheet for tractor driver (form No. 411-APK). The form of the primary document was developed on the basis of form No. 411-APK “Record sheet for tractor driver-driver”.

To open a list of relevant documents, you can use the commands Journal of waybills and Journal of accounting sheets of units in a group of teams Accounting for fuel and lubricants section Material reserves.

It should be noted that the list of unified forms of primary accounting documents, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, does not contain forms of waybills approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78, as well as forms No. 411-APK, No. 17, therefore, the institution has the right to develop and approve in the Accounting Policy forms of waybills and accounting sheets of units, provided that they contain the mandatory details approved by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 “On approval of mandatory details and the procedure for filling out waybills.”

Waybills generated in the program meet these requirements. You can also add an external printed form to any document as part of the standard functionality (in the Administration section, call the command Printed forms, reports and processing, and then make sure the checkbox is enabled Additional reports and processing and follow the link of the same name for detailed settings).

To generate printed forms of waybills, you should fill out:

Driver data (driver's license details and others) - in the directory Employees;
vehicle data (state registration plate, garage number, etc.) - on the tab For vehicles bookmarks Individual characteristics directory element Fixed assets, intangible assets, legal acts;
data on license cards and routes in the corresponding directories - group of commands Accounting for fuel and lubricants In chapter Administration.

A special setting is provided for quickly filling out documents. The setting is “tied” to the main tool and type of accounting document (available for adding and filling out the directory item form in the navigation panel Fixed assets, intangible assets, legal acts). This setting makes it easier to fill out:

most of the details of waybills (for example, assign a specific driver to the car);
speedometer (odometer) readings according to the previous waybill or its taxation;
fuel residues according to the previous waybill or its taxation;
addresses of routes and tasks - by selecting from the list of frequent addresses in the route sheet;
types of fuel - will be automatically filled in in the new waybill, if the filling mode has not been defined according to previous documents.

Calculation of standard and actual consumption of fuel and lubricants

To calculate the consumption and write-off of fuel and lubricants in the program “1C: Public Institution Accounting 8” edition 2, taxation documents are used Taxation of waybill And Taxation of the unit record sheet(a list of documents is available in the command group Accounting for fuel and lubricants section Material reserves).

After the vehicle returns from a trip or the unit’s operation is completed, a tax document is created. It enters data on the primary document, the operation of the vehicle (unit) from the route (record) sheet, calculates the standard and actual consumption of fuel and lubricants, and generates Act on write-off of inventories (f. 0504230) And Help calculating fuel consumption. When carrying out the document, fuel and lubricants are written off - accounting records are generated for accounting and tax accounting. Each waybill (unit registration sheet) must correspond to one taxation document, taking into account all operating and operating conditions of the vehicle (unit).

Taxation documents can be filled out automatically - based on the corresponding document Waybill, Unit Worksheet, Tractor Driver's Record Sheet (Form No. 411-APK). You can also enter data into them manually, using primary documents.

If the write-off of fuel and lubricants must be carried out at the end of the billing period established by the contract after receiving documents from the fuel supplier, you do not have to fill out the table in the waybill taxation documents Write-off materials on the bookmark Write-off of fuel and lubricants, but create a summary taxation document and fill it out for the period. The taxation summary document will combine the calculation results for all waybills (account sheets) for the period.

If waybills are issued on printed forms, then the waybill data is indicated in the taxation documents manually on the tab Waybill details.

On the bookmark Initial data all routes should be entered (step 1 in Fig. 1) with different conditions for the application of norms and amendments (for example, the first route was in the mountains, and the second route was on improved roads). In the table on the left, routes and types of fuel and lubricants are specified, and on the right, standards and amendments are specified, reflecting the features for each route.

To simplify filling out consumption norms and adjustments for a vehicle, you should enter the setting in the register Consumption rate settings for vehicles and units.

This setting also allows you to set control parameters for the mileage and service life of the vehicle for the timely start or termination of amendments that take into account the running-in of vehicles or wear associated with high mileage and service life, in accordance with the methodological recommendations approved by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. Using this setting will allow you to quickly fill in any complex combinations of standards and amendments that characterize typical operating conditions for each vehicle.

After executing command Z Fill in the calculation parameters according to the settings for the vehicle(step 2 in Fig. 1) you can edit the values of the main parameters for calculating standards and add/remove standards and amendments to standards in accordance with operating conditions on a given flight.

On the bookmark Calculation of fuel consumption fuel consumption is calculated.

The general user procedure is as follows:

2. Enter data on the amount of fuel issued (refilled) and the remaining fuel upon return; the actual fuel consumption will be calculated automatically.

On the bookmark Write-off of fuel and lubricants a list of items and the direction of consumption of fuel and lubricants for write-off is determined.

To reduce the time required to fill out the list of materials being written off, you can set up an information register Settings for reflecting costs for fuel and lubricants and on command Fill As a result of comparing the type of fuel and lubricants and the nomenclature, the table of written-off materials will be filled in automatically. In more complex cases of writing off expenses, you should use the command Selection. The document allows you to flexibly write off fuel and lubricants according to various values of details Nomenclature, IFO, Division, KFO, Accounting account, KPS, Additional analytics, MOL/Storage location, Cost account and subconto cost account.

After specifying the composition and conclusion of the commission, as well as submitting the document, you can generate printed forms “Certificate-calculation of fuel consumption” and “Certificate of write-off of Ministry of Health (f.0504230)”.

The Help Calculation of Fuel and Lubricant Consumption presents the initial data, formulas and calculation of standard and actual fuel and lubricant consumption.

Generating reports to monitor the correct consumption of fuels and lubricants

The subsystem allows you to generate the following reports:

Movement of fuel and lubricants in units and machines - reflects for each unit the balances of fuel and lubricants at the beginning and end of the period, as well as the receipt and disposal of fuel and lubricants for the period;
Movement of fuel and lubricants in vehicles - reflects for each vehicle the mileage and remaining fuel and lubricants at the beginning and end of the period, as well as the mileage, receipt and disposal of fuel and lubricants for the period;
Logbook for recording the movement of waybills (form No. 8) - a logbook is formed according to form 0345008, approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78;
Logbook for recording the movement of work sheets of units - an accounting log for units and machines is formed in a form similar to form 0345008;
Fuel card report - provides information on fuel card refills for comparison with the data of the fuel and lubricants supplier;
Consumption of fuel and lubricants by fixed assets and employees - provides information on the standard and actual consumption of fuel and lubricants, as well as savings or overconsumption of fuel and lubricants, grouped by fixed assets and employees.

Reports are available in the group Accounting for fuel and lubricants report panels Inventory reports section Material reserves.

Description of general procedures for maintaining truck waybills. The types and forms of waybills, the procedure for filling them out for enterprises, as well as the subsequent processing and storage of waybills are considered.

It should be noted right away that this manual was developed for use back in the days of the USSR, and accordingly it should be used only in parts that do not contradict.

I. General instructions

1. Waybills for a truck are produced in three types:

standard interdepartmental form (piecework), used when transporting goods on the terms of payment for vehicle work at piecework prices of the Unified Tariffs for the Transportation of Goods by Road;
standard interdepartmental form (time-based), used when performing work with a vehicle for the transportation of goods on the terms of payment for the work of the vehicle at time-based tariffs;
departmental form (intercity), used when performing work with a truck for the transportation of national economic goods in intercity traffic in accordance with the provisions on the organization of intercity road transport of goods, approved in the prescribed manner by the Councils of Ministers of the Union Republics and the charters of road transport of the Union Republics. On the front side of this form of waybill there is a red stripe with the typographical inscription “intercity transportation”.

2. The production of travel forms with typographical numbering (as strict reporting documents) is carried out by the State Committee for Publishing of the USSR on orders from ministries, departments and other organizations in quantities that satisfy the need for them.

Forms of intercity waybills, Form N 4, are produced by the USSR State Committee for Publishing House only upon orders from public transport authorities of the Union republics.

3. The supply of waybills to enterprises, organizations and institutions is carried out centrally by their superior organizations in the prescribed manner.

Forms of intercity waybills by cargo bus stations or other public road transport enterprises, which are entrusted with the organization of intercity transportation of goods in a given area, can be issued for reporting to enterprises, organizations and institutions of other departments when public road transport enterprises do not have the opportunity to carry out intercity transportation of goods and these transportations are allowed to be carried out by departmental vehicles.

4. The forms are stored in the warehouses of enterprises, organizations, institutions and, as needed, are issued against signature to the person responsible for the operation of vehicles (garage manager, operation manager, dispatcher, etc.).

5. Waybills of form N N 4-с, 4-п, issued in accordance with these instructions, are issued to the driver against signature by an authorized person only for one working day (shift), subject to the driver handing over the waybill of the previous day of work. For longer periods of time during intercity transportation of goods, waybills form N 4 are issued only when the driver carries out transportation for more than 24 hours. The issued waybill must necessarily have a stamp and seal of the organization that owns the car.

6. Waybills of form N N 4-с, 4-п, 4-м are stored together with invoices.

II. Filling out waybills

7. Filling out the details of waybills is carried out consistently in accordance with these instructions and is mandatory for all state, cooperative and public enterprises, organizations and institutions that have both their own and rented trucks.

8. Responsibility for correctly filling out waybills lies with the heads of enterprises, organizations, institutions, as well as persons responsible for operating trucks and participating in filling out the document.

The driver's participation in filling out the waybill is not allowed, with the exception of signatures certifying the acceptance (upon departure) and delivery (upon return) of the car.

9. Filling out the waybill before issuing it to the driver is carried out by the dispatcher of the motor transport enterprise or an authorized person in the following sequence:

9.1. On the front part of the waybill, under the name of the document, the date of its issue (day, month, year) is recorded, which must correspond to the date of registration of the issued waybill in the dispatch log.

9.2. In the line “Operating mode” the code or name of the operating mode is written (work on weekdays, business trips, summarized recording of working hours, daily recording of working hours, work on a weekend or holiday, on a cleanup day, work on schedule or off schedule, etc.). d.), in accordance with which the driver’s wages are calculated.

9.3. In the line “Column, brigade” the numbers of the column and brigade are written down, which include the car and the driver.

In the “Car” line, the make, license plate and type of the car, as well as its garage number are recorded.

9.4. In the line “Driver” the surname, initials, service ID number and class of the driver working on this waybill are written down. In the line “Personnel number” the number assigned to the driver in the car company is recorded.

9.5. In the lines "Trailers" the brands, state and garage numbers of trailers and semi-trailers produced in line with the car are recorded. The numbers of exchange trailers and semi-trailers are recorded on these lines at the places of their exchange.

9.6. In the line “Accompanying persons” the surnames and initials of the persons accompanying the vehicle to complete the task are written down (loaders, forwarders, trainees, etc.).

9.7. In the section “Work of the driver and the car” in columns 2 and 3, the time (hours and minutes) of leaving and returning the car according to the schedule is recorded.

9.8. In the “Assignment to the driver” section, in column 16 “At whose disposal”, based on the customer’s application or one-time order, the name of the customer is written down, at whose disposal the car must arrive to complete the task.

9.9. Column 17 “Arrival time” records the time (in hours and minutes) of the vehicle’s arrival at the customer’s location in accordance with his application, a one-time order, or the vehicle’s work schedule under the terms of the contract.

9.10. In columns 18 “Where to get the cargo from” and 19 “Where to deliver the cargo”, the addresses of loading and unloading points are recorded according to the application, a one-time order of the customer or according to the terms of the contract.

9.11. Column 20 “Name of cargo” records the name of the cargo presented for transportation based on the customer’s application or one-time order.

9.12. In column 21 “Number of riders with cargo”, based on an application or a one-time order, the number of riders with cargo required to complete the task is recorded.

9.13. Column 22 “Distance” records the distances for transporting goods, determined according to data from road authorities, or from a map of the area (city plan) using a curvimeter, or from a list of distances compiled on the basis of measurement reports or from the car’s speedometer (for seasonal transportation), a recorded act of a motor transport enterprise or organization and the customer.

9.14. Column 23 “Transport tons” records the amount of cargo that needs to be transported for the customer.

Only the motor transport company has the right to change the task specified in the “Task for the driver” section. Only in exceptional cases can the customer, in agreement with the motor transport company, change the task with the corresponding entry in the “Special notes” lines. An entry is made in the same line in cases where the car is used for a special purpose (by police, doctors, etc.).

9.15. On the front side of the waybill, in the line “Issue fuel,” the amount of fuel required to be issued to complete the task is written down in words, taking into account the remaining fuel from the previous day of work.

9.16. In the line “Signature of the dispatcher,” the dispatcher, with his signature, certifies that the details of the waybill he filled out are correct and that the driver has a driver’s license.

10. Filling out the waybill before leaving the garage is carried out in the following sequence:

10.1. In the section "Fuel Movement" in columns 7, 9 and in the corresponding lines, the tanker, fuel and lubricants technician or authorized person records the amount of fuel issued, as well as the series and numbers of issued fuel coupons and certifies these records with his signature.

The amount of fuel issued in coupons is equal to the amount of fuel issued in kind.

10.2. On the front side, a doctor or other medical worker, when performing a pre-trip medical examination, certifies with a signature the driver’s health status and the possibility of his being allowed to drive a car.

10.3. In the section "Work of the driver and the car" in column 5 "Speedometer readings" the mechanic of the checkpoint (checkpoint) or the technical control department (QCD) writes down the speedometer reading when the car enters the line, and in column 6 "Actual time" stamp - with a clock indicates the actual time the car left the garage. In case of malfunction or absence of a clock stamp, the time is recorded manually in the following sequence: day, month, hours, minutes.

10.4. In the “Movement of Fuel” section in column 10 “Remaining upon departure,” the gearbox or quality control mechanic records the amount of fuel in the vehicle’s tanks upon departure, and certifies the correctness of all entries made by signing in this column.

10.5. In the line “Signature of the mechanic”, the transmission or quality control mechanic certifies with his signature the transfer of the car to the driver in technically sound condition and permission to leave the garage, and in the line “Signature of the driver” - the driver certifies with his signature the acceptance of the car in technically sound condition and receipt of the work assignment.

11. Filling out the waybill on the line is carried out in the following sequence.

In the “Sequence of task completion” section of form N 4-c:

11.1. In column 24, the shipper writes down the sequential numbers of completed trips. The record is intended for posting the attached shipping documents by trip.

11.2. In column 25 “Numbers of attached waybills,” the shipper records all numbers of waybills related to this trip.

11.3. Column 26 “Time of arrival” indicates the time (hours and minutes) when the driver presents the waybill to the consignor or consignee at the entry gate or at the checkpoint at the loading or unloading points (except for railway stations).

If there is no entry gate or checkpoint, this column is not filled in; the time of arrival at the loading or unloading point is entered in the waybill (Bill of Lading).

11.4. In column 27 “Signature and seal” the shipper signs and puts a seal, confirming the correctness of the details of the waybill filled out by him.

12. Column 28 “Marks of the automobile enterprise” can be used by the automobile enterprise to reflect additional accounting indicators of the operation of the car and trailer.

13. In the section “Downtime on the line”, a technical assistance service employee or an authorized person writes down the reason for the downtime, the date and time of the start and end of the downtime in the appropriate columns and certifies these entries with his signature.

14. In the lines “Special notes” on the front side, information is recorded that is not provided for in the form of the waybill (marks of the State Traffic Inspectorate, customers who refuse to load the car, various road services, etc.).

15. When returning the car to the garage, filling out the waybill is carried out in the following sequence:

15.1. In the section “Work of the driver and the car” in column 6, the gearbox or quality control mechanic writes down or stamps with a clock the actual time of the car’s return to the garage (day, month, hours, minutes) and fills out column 5 “Speedometer readings”.

15.2. In the “Fuel Movement” section, the gearbox or quality control mechanic fills out column 11 “Balance upon return” and signs under it.

15.3. In the “Movement of Fuel” section, the tanker, fuel and lubricants technician or authorized person, when the driver submits coupons for fuel and lubricants, fills out column 12 “Passed” and signs under it.

15.4. In the “Passed over” line, the driver confirms with his signature that the vehicle was handed over to the transmission or quality control mechanic in a technically sound (faulty) condition. The gearbox or quality control mechanic in the line “Accepted” with his signature certifies that columns 5 and 6 of the line “Return to the garage” of the section “Operation of the driver and the car” are filled out correctly and the car is accepted from the driver in a technically sound (faulty) condition.

16. After the driver submits the waybill, the dispatcher or other authorized person fills it out in the following sequence:

16.1. In the section “Work of the driver and the vehicle” in column 4 “Zero mileage”, according to the distance table, writes down the distance from the garage to the first loading point and from the last unloading point to the garage.

16.2. In the section "Fuel Movement" in column 13 "Coefficient of change in the norm" writes down one general coefficient of change in the rate of fuel consumption for the entire day of operation of the vehicle, associated with the operation of the car at an increased rate of fuel consumption, in column 14 "Operation time of special equipment" and column 15 " Engine operating time" based on the corresponding entries in the waybill attached, the TTN records, respectively, the operating time of special equipment and the additional operating time of the engine under special operating conditions (operation of the engine rotating loading and unloading mechanisms, etc.). These details are necessary to determine the additional fuel consumption rate. The dispatcher certifies the correctness of filling in these details by signing under the corresponding columns.

16.3. In the “Sequence of task completion” section, the dispatcher writes down the total number of trips in column 24, and in the line “TTN in quantity” - the total number of delivery notes submitted. For the total number of delivery notes handed over and accepted, the driver signs in the line “Passed by the driver”, and the dispatcher - in the line “Accepted by the dispatcher”.

III. Features of filling out waybills forms N 4-p and N 4-m

17. In the waybill form N 4-p in the section “Assignment to the driver” in column 16 “At whose disposal”, based on the application or one-time order of the customer, the dispatcher records the name and address of the customer, at whose disposal the car must arrive to complete the task, in the columns 17 and 18 - the planned time of arrival and departure, in column 19 - the planned number of hours of work and in column 20 - the number of trips according to the plan.

18. The waybill of form N 4-p has a tear-off coupon from the customer, which is the basis for the auto company to present an invoice for payment for transport services and is attached to it.

19. In the tear-off coupon, the customer:

19.1. Based on the waybill presented by the driver, fill in the appropriate lines with the number and date of issue of the waybill, the name of the vehicle enterprise on whose rolling stock the goods are transported, the make and state numbers of the arriving car and trailers.

19.2. In the line “Customer” writes the name of the organization, surname and initials of the official responsible for the use of the car.

19.3. In the “Time” line indicates the time at the arrival and departure of the car from the customer.

19.4. In the “Speedometer” lines, records the speedometer readings when arriving at and leaving the customer.

19.5. In the line “Attached TTN,” enter the TTN numbers, one copy of which is attached to the waybill, and indicate their total number.

The attachment of the TTN to the waybill of a vehicle allocated for work with payment at time-based tariffs is not a basis for changing the form of payment for the work of the vehicle.

19.6. In the line "Number of rides" enters the total number of rides completed.

19.7. In the line “Signature and stamp of the customer”, sign and put a stamp, confirming that the details of the corresponding lines of the waybill have been filled out correctly.

20. In the “Task Completion” section, the customer records the routes from where to where for each trip and certifies these entries with his signature.

21. In the waybill of form No. 4 in the section “Passing the checkpoint UTEP, KDP and GAS”:

The dispatcher of the automobile enterprise in column 26 writes down the name of the control point, rest and overnight stop through which the car must travel, as well as UTEP, KDP and GAS, at which the driver receives the load of the car, including cars traveling in the same direction, in column 27.1 - date and time of their passage according to the schedule;
The dispatcher of the UTEP, KDP or GAS in column 27.2 records the actual time and date of passing the checkpoint, rest and overnight points, displays the deviation from the schedule and writes it down in column 27.3 “Deviation”, signs and stamps it in column 28.

IV. Processing waybills

22. Processing of waybills can be done automated using a computer, mechanized using a PVM and KVM, and manually.

Waybills that are subject to automated processing on a computer undergo pre-processing, which consists of encoding information (filling out columns), preparing and transferring information to computer media.

23. During automated processing of waybills, data from machine diagrams received from a computer may not be transferred to waybill forms. In this case, the machine diagram must contain indicators that correspond to the approved section “Operation results of the vehicle and trailers.”

24. In the section "Operation results of the vehicle and trailers":

24.1. Fuel consumption is determined by the total mileage and tonne-kilometers of the vehicle per day (shift) of its operation. When summing up the results of the work, the waybill indicates, along with actual expenses, expenses according to the standards approved for individual brands of cars.

24.2. The time in duty in hours is determined from the moment the car leaves the garage until it returns to the garage, minus the time for lunch and rest of the driver (according to the regulations existing in motor transport). All-day downtime due to off-road conditions, technical faults, etc. excluded from watches in the outfit.

Time on the move makes up the difference between time on duty and time off. Downtime is determined by summing up downtime during loading and unloading, downtime caused by technical malfunctions of the vehicle en route, changing tires, impassable road conditions, etc. Downtime during loading and unloading is determined by records of downtime indicated in the invoices. .

Downtime due to technical faults and other reasons is determined by the entries in the section of the waybill “Downtime on the line.” Downtime results are given separately for loading and unloading downtime, excess downtime and downtime caused by technical faults.

24.3. The number of trips with cargo is determined by counting all trips with cargo between loading points and unloading points.

24.4. The total mileage of the vehicle should correspond to the difference between the speedometer reading when returning to the garage and when leaving the garage.

The mileage with a load is equal to the sum of the distances for all trips with a load, specified in the TTN.

Unladen mileage is the difference between total mileage and loaded mileage.

24.5. The total amount of cargo transported by car is determined by waybills by calculating the amount of cargo delivered to their destinations.

24.6. Tonne-kilometers are determined by multiplying the amount (weight) of cargo transported for each trip (arrival) by the distance of each trip (arrival) between loading and unloading points.

The total number of tonne-kilometers made by a truck per day of work (shift) will be equal to the sum of tonne-kilometers for all trips (arrivals) with cargo.

25. The driver’s salary is indicated on the basis of the taxation data of all invoices attached to the waybill.

Instruction of the Ministry of Finance of the USSR N 156, State Bank of the USSR N 30, Central Statistical Office of the USSR N 354/7, Ministry of Automobile Transport of the RSFSR N 10/998 dated November 30, 1983 (as amended on November 28, 1997) "On the procedure for payment for the transportation of goods by road"

IV. Processing waybills

22. Processing of waybills can be done automated using a computer, mechanized using a PVM and KVM, and manually.

24. In the section "Operation results of the vehicle and trailers":

24.3. The number of trips with cargo is determined by counting all trips with cargo between loading points and unloading points.

24.4. The total mileage of the vehicle should correspond to the difference between the speedometer reading when returning to the garage and when leaving the garage.

The mileage with a load is equal to the sum of the distances for all trips with a load, specified in the TTN.

Unladen mileage is the difference between total mileage and loaded mileage.

24.5. The total amount of cargo transported by car is determined by waybills by calculating the amount of cargo delivered to their destinations.