Delivery of goods: what set of documents will be needed in different situations

To write off expenses, the delivery of the goods must be correctly recorded. What set of documents will be needed in different situations - look in the article.

IN lately Tax authorities' interest in the topic documentation goods are only growing. Both tax inspectorates and courts are paying more and more attention to the reality of business transactions.

We will consider the reality of the operation using the example of the delivery of goods. It must be remembered that inspectors can check the reality of delivery of goods both at the purchase and sale stages. So it is necessary to carefully monitor the documents confirming transport logistics.

Disputes over the need to compulsorily register the TTN in form 1-T along with the registration of TORG-12 have long subsided. Resolution of the Government of the Russian Federation dated April 15, 2011 No. 272 ​​approved the Rules for the transportation of goods by road and created a new form of consignment note. It serves solely to confirm the conclusion of the contract of carriage. And although arbitration practice on the issue of using the waybill is still scarce, accountants receive many questions on the application of these rules and new form waybill. Due to the fact that the old form of the invoice has not been cancelled, many doubt whether both forms can be used. In fact, the position of the Ministry of Finance does not oblige the use of both forms, but also does not limit the use of only one (letter of the Ministry of Finance of Russia dated August 17, 2011 No. 03-03-06/1/498). One form does not exclude the other.

However, if the company engages a third-party carrier, then mandatory a transport waybill must be issued in the form approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272.

Delivery of goods by the supplier or buyer

Let's figure out how to confirm the reality of the operation to supply goods when different options delivery of goods and materials. Let's start with the situation when the delivery of goods is carried out by the supplier or buyer.

If the responsibility for delivery lies with the supplier, then the buyer actually does not care how the supplier delivers the goods. Let’s say the supplier delivers goods and materials using its own transport, that is, without involving a third-party carrier. Then the recommended set of documents that the supplier should have on hand will be as follows:

• supply agreement;
• TORG-12;
• power of attorney for the representative of the consignee (buyer) to whom the goods and materials were transferred;
• waybill.

Why is it so important to issue a power of attorney? Of course, to confirm the fulfillment of the obligation to deliver the goods. In turn, the waybill is required to confirm the fact that the driver actually left for the flight. In addition, a waybill will be needed to write off fuel and lubricants as income tax expenses.

Ephemera. Practice shows that inspectors can challenge the reality of delivery not only from the buyer, but also from the supplier. In their opinion, unscrupulous taxpayers use such transactions to build tax schemes: the supplier delivers goods at a reduced cost, and markups occur at the next links in the chain. Thus, the goods are sold at a reduced cost, and the tax burden falls not on the supplier, but on the buyer of the goods, who is often a fly-by-night buyer. Tax authorities are inclined to believe that in this case the supplier becomes a beneficiary who evades taxes by lowering the delivery price.

If delivery is carried out by the supplier without the involvement of a carrier, it is recommended to issue a TTN in form 1-T. In addition, this will be another reason for the company to hold the driver accountable in case of loss of cargo. Because it is this document that reflects the list of goods that must be delivered, its cost, and delivery address.

Let's consider a set of documents that the buyer should have in his hands:

• contract for the supply of goods;
• TORG-12;
• a copy of the waybill for the supplier's driver;
• power of attorney for the representative of the supplier who transferred the goods and materials.

Waybill. A copy of the waybill is required to confirm that the driver is indeed the supplier's driver. If the goods are transferred by a third party driver, then most likely a carrier is involved in the transportation, and a bill of lading must be requested.

One of the most common methods of delivering goods is transit delivery. This method is widely used by traders who resell goods along their route. Thus, the consignee of the goods is the third or fourth buyer in the chain. The supplier immediately ships the goods to the specified consignee, bypassing the buyer. And of course, the buyer will only have TORG-12. It is recommended to issue a TTN, because in the 1-T form, even in this case, the buyer will be indicated as the payer for the goods. The delivery note will confirm the reality of the delivery. If there is more than one reseller in the chain of movement of goods, then the TTN in form 1-T will not help.

The second case is when the responsibility for delivery lies with the buyer. Here is a similar set of documents confirming delivery. However, the waybill will be issued by the purchasing company. The waybill, the presence of a driver and a vehicle are enough to confirm the reality of delivery. Form 1-T is not necessary. However, this document is an opportunity for the company to protect inventory items from loss by the driver. And this is an additional trump card in case you have to prove the reality of delivery in court. The supplier must have:

• supply agreement;
• TORG-12;
• power of attorney for the buyer's driver to whom the inventory items were transferred.

The buyer must have:

• supply agreement;
• TORG-12;
• power of attorney for the representative of the supplier who transferred the goods;
• waybill.

Delivery of goods by an engaged carrier

Let's consider a delivery that is carried out using a third-party carrier. The bill of lading form must be signed by the carrier and the customer of the transportation. Therefore, it is recommended that when drawing up a waybill in the transportation contract, it is recommended to indicate the carrier’s obligation to fill out the waybill in full. This simplifies document flow, especially when the carrier is located in the region.

A set of documents from the supplier who is the customer of the transportation:

• supply agreement;
• TORG-12;
• contract of carriage, if any;
• order or request for transportation;
• waybill;
• a copy of the power of attorney for the representative of the consignee (buyer) to whom the goods and materials were transferred.

The supplier must confirm that he ordered transportation and present the bill of lading, according to which the carrier took the cargo from him for transfer to the buyer’s warehouse. A copy of the power of attorney for the consignee's representative is required, confirming that the cargo was transferred to the authorized person of the buyer or consignee.

The set of buyer documents is similar. With the exception of a transportation contract, there will be no contract, because the buyer is not the customer of the transportation. The buyer will have a copy of the bill of lading. Let us remind you that the waybill must be issued in at least three copies.

If the buyer is not the consignee of the goods, then he will not have a waybill or waybill. In this case, be sure to request a copy of the delivery note from the supplier. Such a document will confirm the fact of delivery of the goods to the consignee.

Do not forget that according to the rules of transportation, the shipper has the right to demand a waybill from the driver upon receipt of the cargo. Therefore, the driver must always have such a document in his hands. And the buyer’s representative must always have a power of attorney.

If the responsibility for delivery lies with the buyer, then the buyer’s set of documents consists of:

• supply agreements;
• TORG-12;
• contract of carriage, if any;
• order or request for transportation;
• waybill;
• power of attorney for the carrier driver to receive inventory items.

The set of supplier documents is generated in a similar way. With the exception of the contract of carriage and the application for carriage.

It is easy to remember that in all cases when a third-party carrier is involved, a bill of lading must be issued without fail.

Delivery of goods by forwarders

Companies have a separate story with transport expedition contracts. The problem is that forwarding services are at the intersection of mediation and paid provision of services. The law does not impose mandatory requirements for the availability of an act of services rendered, a forwarder’s report, or invoices.

Nevertheless, the supplier’s basic documents confirming that the forwarder has fulfilled its obligations are:

• supply agreement;
• TORG-12;
• transport expedition agreement;
• instructions to the forwarder;
• forwarding receipt;
• certificate of services rendered.

The forwarding company is not obliged to provide a statement or waybill confirming that the cargo has been transferred to the buyer. If the forwarder carries out transportation on his own, then the presence of a consignment note is mandatory, since in this case the forwarder acts as a carrier and not an intermediary.

If the responsibility for delivery lies with the supplier, then he must enter into a transport expedition agreement.

The buyer may not even know that the supplier engages a forwarder for delivery. In any case, the buyer, as the consignee, must have a consignment note issued.

If the buyer is the transportation customer, it is necessary to check the availability of:

• supply agreements;
• TORG-12;
• transport expedition contracts;
• instructions to the forwarder;
• forwarding receipt;
• certificate of services rendered;
• waybill.

If the forwarder has not provided a waybill, it is recommended that you still request one. This will prevent a possible conflict with the tax office.

Dear colleague, today there are terribly low prices!

annual subscription to Glavbukh for only 13,990 rubles. RUB 19,932 !
Hurry up to subscribe with a 30% discount, click on the “Print invoice” button

In the process of shipping goods from warehouses, the following main tasks are solved:
- formation and grouping of goods along routes;
- quality control of goods packaging, excluding cases of damage during transportation;
- formation of vehicle routes;
- timely delivery of goods to customers;
- elimination of unnecessary downtime of vehicles during loading;
- control over the return of returnable packaging (if this category of packaging is used);
- registration of all types of documents.
Workers performing a set of shipping operations accept packaged goods from the picking area according to the number of pieces, in accordance with the picking lists. At the same time, the number of places, the integrity of the container and the availability of accompanying documentation are checked.
Next, the goods packaged in transport containers are moved using a battery-powered forklift, rokl or cargo trolleys to a special forwarding zone of the warehouse, the layout of which should provide for the availability of a sufficient number of places for picking goods along the routes.
Before sending goods, forwarding workers check the completeness of the shipment by the number of pieces based on the shipping documentation.
During the centralized delivery of goods, road transport operates according to approved route schedules, which requires efficiency and speed of loading, which is accelerated through the use of mechanization.
From the expedition to the ramp, goods can be moved using battery-powered forklifts, trolleys with hydraulic forks, hand trucks; it is also possible to use belt conveyors and roller tables.
Cargo is placed in the body of the vehicle taking into account the maximum use of its area, carrying capacity and the location of consignees along the route. The placement of cargo items along the depth of the body must correspond to the order in which they are unloaded when moving along the route. In this case, it is recommended to draw up a loading sheet, the form of which is shown in Fig. 132.
Questions to test knowledge
Vehicle number
Client 1 Client 2 Client 3
tt [ 1 tt G I tt 1=
Marking color Marking color Marking color ^
Number of containers ^ ^ Number of containers Number of containers
More information More information More information
Loaded
2. How to determine the warehouse’s need for the number of loading and unloading stations?
3. Show how the Pareto method can be used to make decisions about the placement of goods in a warehouse.
4. List the main tasks solved in the process of shipping goods from warehouses.
5. What is the purpose of drawing up a loading list?

More on the topic Dispatch of goods from warehouses:

1. Using the Pareto method (20/80) to decide on the placement of goods in a warehouse
2. Task: Determine the cargo turnover at which the enterprise is equally satisfied whether to have its own warehouse or use the services of a hired warehouse (GBR - “freight turnover of indifference”).

The product shipment system of the Chelyabinsk Forging and Press Plant is undergoing an update. With the help of modern technologies and equipment, IIT specialists, together with the health and safety department, sales departments, accounting, and shop services, make the system simpler and more transparent, reduce time and material resources, reduce the likelihood of errors and increase the attractiveness of ChKPZ products for customers. He told us about this Head of the Information Technology Department Konstantin Sinelnik.

What you Now you are doing the shipment, is this a planned job or did you need urgent intervention? What specifically needs improvement?

The issue of optimizing the shipment of finished products at our enterprise has been brewing for a very long time. I’m not afraid to say that the shipment process was unpredictable and poorly understood by everyone, both the participants in the process from the plant and consumers. The main task was set: to radically reduce the time costs of both the company’s employees and drivers coming to pick up products. It was necessary to optimize the entire chain of processes, from packaging the finished product to the departure of the already loaded client’s car from the factory and submission of documents to the accounting department. The ICU definitely could not solve this problem on its own. We decided everything together: ICU, health and safety departments, sales departments, accounting, workshops. Each division offered its own ways to optimize the shipping process. With the help of colleagues from the Department of Health and Human Rights and Accounting, bottlenecks were identified that needed to be eliminated. When implementing the process, mutual assistance and understanding of the problems and needs of each other of different departments were very important. We can say that the whole world has built and implemented a new process for shipping finished products.

- What are the improvements?

Firstly, many processes have moved from the material world to the electronic one, this mainly concerns the preparation of various documentation. Now many documents exist only in electronic form, for example, a shipment order and a pass application. The running around of sales department managers across chains of command (sales, warehouse, accounting, delivery area) has become significantly less. The document flow process itself has become simpler and more transparent. Duplication of information at each stage is eliminated. All processes are optimized and described. It has become easier to pack products and deliver them to the warehouse. This procedure has been significantly reduced in time and simplified. Now, when packaging products, data about the pallet is entered into 1C, after which it is quickly available to all participants in the process and is guaranteed to be protected from information distortion. The pallet is marked using a barcode. This guarantees error-free movement of finished products to the warehouse and during shipment.

- What effect will all these measures have?

First of all, this saves time both for our workers and for the drivers who come to pick up finished products. We can already say: the average time a driver spends during shipment to ChKPZ, according to the old process, was 3.7 hours, but now this time has been reduced to 2.8 hours. Also, the influence of the human factor during packaging and picking is reduced, which means the likelihood of misgrading and errors is reduced. And in the future, based on the new process, it will be possible to improve others.

For example, we are now finishing work on the process of automated issuance of certificates for finished products. The shipping process intersects with sales planning and production processes, which can and will also be improved.

- When will everything work?

Now shipment is being carried out in a new way in forge shops No. 1 and No. 2. Work on implementation in the CMO is nearing completion. In the Press and Wheel Shops, the new process is scheduled to start operating on October 1 of this year.

- What difficulties arose in implementation?

As always, the main difficulty is the human factor. Not everyone immediately understands the advantages and benefits of the new work system, plus, it is necessary to learn. But it's necessary. We convince, we persuade, we plead. Many people understand. To facilitate the implementation of the process, we have developed instructions for the new process and are training all employees participating in it. In addition, the ICU is always ready to give advice and provide any other assistance, including specialists being on duty directly at the shipment on the “hottest” days, in order to promptly provide assistance in work, if necessary.

There are a number of technical discrepancies. For example, data on some counterparties in 1C:8 is outdated, and this data has to be updated very quickly. But this is a natural process, after some time the problem will go away. Also, the issue of automating the generation of certificates for shipped products is now urgent. We have already developed and practically begun implementing the new system.

- Is there already a positive effect?

There is definitely an effect! This means reducing the process time and increasing its transparency. I would also like to add that the introduction of a new shipping process is a significant event. During the implementation, not only one ICU participated, but all departments that affected the process. At the same time, we were able to find optimal solutions for almost all the bottlenecks of the existing process, found compromises and mutual understanding. Therefore, I would like to convey my words of gratitude to the representatives of the departments that participated in the implementation: OZiOGP, Accounting, PPC Sales Departments, Finished Product Delivery Areas and PDB of forging shops.

Today, the new process for shipping finished products is one of the first large-scale processes developed according to the standard for increasing labor productivity.

There are also interesting innovations in the new shipping process. So, for example, the Ural automobile plant, having learned about technological innovations in shipping, asked for labels with a unique barcode to be made for its products. We did it without any problems. Now UralAZ pallets are marked with two barcodes: ours and the customer’s. Thanks to this, the process of moving our products at UralAZ is significantly simplified.

A detailed description of the implementation of the new process for shipping finished products was published on the SharePoint corporate portal, in the “Knowledge Base” of ChKPZ OJSC, which “UK” already wrote about in the previous issue. This means that all developments and solutions created during implementation will not be lost. They will become the basis for other improvements to the plant's production system.

Magazine "Warehouse and Equipment", No. 3–4, 2008.

The process of goods arriving at the distribution company's warehouse begins with procurement. It is the efficiency of interaction between the warehouse and purchasing services and the timely exchange of information that determines how prepared the warehouse will be for receiving goods and how quickly it can perform this function.

As a rule, the frequency and volume of deliveries is a stumbling block between the purchasing department and the warehouse. The purchasing department strives to make rare purchases in large quantities. At the same time, in order to maintain good relations with suppliers and to obtain additional discounts, purchases can be carried out on a schedule convenient for suppliers. The warehouse is interested in uniform loading of its capacities and, therefore, a rhythmic flow of products. The root cause of the conflict is the lack of an inventory management system, as well as a unit that carries out unified management of them within the enterprise.

Optimizing an inventory management system is a long and complex process. However, there are a number of methods that will significantly facilitate the work of accepting goods into the warehouse in a fairly short time.

Supply plan

As a rule, the purchasing department interacts with a certain number of suppliers and has the ability to record and accumulate information about the duration of order processing and delivery of ordered products by suppliers. Having data on the duration of the order cycle, you can plan the date of receipt of goods at the warehouse. And knowing the maximum capacity of the warehouse for receiving goods per shift (or per day), it is possible to ensure a relatively uniform load on the warehouse with incoming goods from several suppliers. To do this, it is necessary to draw up a plan for placing orders with suppliers (and, accordingly, for supplying goods to the warehouse), in which the daily volume of incoming cargo will not exceed 75–80% of the warehouse’s maximum receiving capacity.

Obviously, the supply plan cannot be executed with absolute accuracy. Deviation of the actual delivery date from the planned one may occur due to various reasons related to the reliability of suppliers and transport companies. However, in any case, the warehouse operation will be more uniform, and warehouse resources will be used more efficiently.

Implementation of planning can be carried out both using the functions of a corporate information system and more simple tools(MS Excel or MS Project).

A simplified example of drawing up and adjusting a schedule for the delivery of goods to a warehouse is presented in Figures 1 and 2.

At the first stage, data on the order cycle and supply volume are entered into the table. The sum of the volume of deliveries to the warehouse is compared with the effective capacity of the receiving department. The date of placing the order with the supplier is then moved so that the total volume of deliveries to the warehouse does not exceed the capacity of the warehouse, and that deliveries are made on working days.

Rice. 1 Initial delivery schedule

Fig.2. Adjusted delivery schedule

Preparing the warehouse for acceptance

As a rule, in many warehouses no preparation is carried out at all for the acceptance of goods. Often the list and volume of goods to be accepted becomes known when the vehicle arrives at the warehouse.

This operating principle is accompanied by regular emergency situations and the appearance of queues of vehicles waiting to be unloaded. Due to the lack of prepared storage areas, goods can be placed in driveways, which subsequently significantly complicates the work of the warehouse.

The above problems can be avoided by timely receipt of accurate information about expected deliveries at the warehouse:

list of commodity items;

quantity, weight, volume of incoming goods (including for each product item);

timing of goods arrival;

terms of storage of cargo, conditions of placement in a warehouse, taking into account the commodity neighborhood;

supplier name;

type of container (boxes, pallets); palletization standard, estimated number of pallets;

information on additional accompanying documentation (certificates of conformity, etc.);

the number of free places in the warehouse, their location (address).

For convenience, you should create a special document form into which this information would be exported automatically or entered manually, depending on the capabilities of the warehouse management information system.

With information about expected deliveries, the warehouse service can prepare space in the receiving area, determine the number of personnel to unload and check the quantity and quality of goods, prepare the necessary equipment, containers, packaging material, and then correctly and efficiently place incoming products for storage.

Organization of goods acceptance into the warehouse

The structure and number of operations for the acceptance of goods depend on the place of acceptance and the type of cargo, as well as on the type of vehicle by which the goods are delivered to the warehouse.
A generalized list of procedures for accepting goods into a warehouse, for example, of a distribution company is as follows:

entry of a vehicle into the warehouse territory;

control of the availability of shipping documentation;

definition of unloading gate;

delivering the vehicle to the ramp for unloading;

vehicle access to the unloading site;

external inspection of the vehicle and recording of faults, taking photographs if necessary;

opening vehicle doors;

supply of the required lifting vehicle;

visual inspection of received goods (each cargo unit);

supplying the necessary containers and placing them in containers (if necessary);

picking up a cargo unit by a vehicle and transporting it to the ramp;

acceptance of incoming cargo according to the number of packages in accordance with accompanying documents;

reconciliation and preparation of accompanying documents;

execution of acceptance certificates indicating damage or shortage of cargo, if any;

broadcast necessary documents to the supplier and confirmation of receipt of the goods in the database;

transportation of cargo to the acceptance area for final acceptance and preparation of goods for storage

Legal regulation of goods acceptance into warehouse

For a long time in our country, acceptance was carried out on the basis of two Instructions of the USSR State Arbitration Court No. P-6 and No. P-7, adopted back in the mid-sixties of the 20th century. Many companies are still guided by these regulations in their activities, although their mandatory application has been abolished. Thus, if the parties did not refer to the mentioned instructions in the contract or did not fix the conditions for acceptance of products in the contract, all issues regarding detected discrepancies are either not resolved at all or are resolved on the basis of a personal agreement between company representatives

Checking accompanying documentation

When vehicles arrive at the warehouse, first of all, the presence of accompanying documents (bill of lading, invoice, technical passport, GOST certificate of conformity, quality certificate, etc.) and their contents are checked for compliance with the conditions (sender, recipient, quantity, assortment , packaging, etc.) fixed in the supply contract. The absence of any of these documents should not suspend acceptance of the goods. In this case, a report on the actual availability of the goods is drawn up, and the acceptance report indicates which documents are missing.

Determining the safety of the appearance of the vehicle, containers and packaging

Before directly unloading the vehicle, the storekeeper responsible for acceptance checks the presence of the sender's or point of departure seals on the vehicles or containers, the serviceability of the seals, the imprints on them, the condition of the vehicle itself, and the serviceability of the container. In case of detection of violations, as well as the absence or malfunction of seals, an inspection report on the condition of vehicles is drawn up, or a note is made in the consignment note. Some companies practice photography or video recording of vehicles and cargo. Such visual information can greatly facilitate the process of agreeing on acceptance results with the supplier or transport company.

Unloading vehicles

Unloading of goods, as a rule, is carried out using various technical means. However, practice shows that goods often arrive at the warehouse in boxes, or, as warehouse workers say, “in bulk.” Loading and unloading operations with this method of transportation take considerable time, however, since the capacity of vehicles is used as efficiently as possible, enterprises often refuse pallet shipments.

In order to unload goods, for example, with a forklift, boxes (packages) are placed on pallets. Already at this stage, it is possible to form cargo units according to certain stowage standards. At the stage of registering a new product in the warehouse database, among other characteristics, it is determined how many packages can be stacked on a pallet in such a way that the capacity of the warehouse cells is optimally used. When unloading these goods in boxes (packages), they are placed on pallets in accordance with established standards. This information can be included in the task for goods acceptance or transmitted to the storekeeper in the form separate document. Using this approach allows you to reduce the time for recounting goods, eliminate errors when determining the quantity of goods accepted, and also simplify work with cargo in all subsequent warehouse operations.

Preliminary acceptance - checking the quantity and appearance of the packaging of the received goods

Often, the so-called initial acceptance, which consists of recalculating cargo items and inspecting appearance packaging is carried out simultaneously with the unloading of goods. After unloading is completed, the warehouseman responsible for receiving, in most cases, already has sufficient information to prepare shipping documents.

If a shortage or substandard product is detected, a product acceptance report is drawn up, which indicates the number of the waybill and invoice, the quantity of the missing/substandard product, its total cost, the alleged causes of damage, the persons involved in the acceptance, their signatures and the date of drawing up the report. If one of the parties does not agree with the content of the act, she is given the right to additionally record her opinion in the act. After detecting shortages/damage to the cargo and drawing up a report, it is necessary to notify the supplier of the results of acceptance.

Acceptance of returns from customers, as a rule, is carried out according to an algorithm similar to acceptance. The difference is that it is recommended that the goods be posted and placed in the warehouse only after the goods have been identified by a Defect Specialist. After acceptance of such goods, one of the following types of processing is carried out:

Rework - in case of possible correction of a violation of the quality of the product, it can be repaired, repackaged, repacked, etc. depending on the type of product

Return to supplier or replacement by supplier

• Recycling and write-off

Final acceptance - checking the quantity of goods with opening of packages, as well as acceptance of products for quality

Depending on the conditions specified in the supply contract, acceptance of products can be carried out in two stages. The final recount of goods and quality acceptance can be carried out after registration of shipping documentation and departure of the vehicle from the warehouse. Final acceptance of cargo in terms of quantity and quality is carried out, as a rule, in the warehouse acceptance area.

Acceptance by quantity is carried out by net weight or by the number of commodity units in each container. The received goods can be checked using a full sample or a partial sample, with the results distributed to the entire batch. The decision on the sample size or the possibility of accepting goods only by package is made on the basis of regulatory documentation, the terms of the contract with suppliers, as well as on the basis of an assessment of the reliability and quality of service of each supplier. To carry out such an analysis, it is necessary to accumulate information about the quality of services of regular suppliers: about the number of defects, shortages, and mismatches in supplies. Based on the analysis of selected indicators, suppliers are grouped. For each of the groups, a contractual policy is then developed, including methods for accepting goods and resolving issues related to discrepancies in the quantity and quality of goods.

Table 1 presents possible indicators for assessing the reliability of a supplier and the method for their calculation. How less value indicators, the higher the quality of the supplier’s work.

Table 1. Supplier reliability assessment

Indicator	Components	Calculation formula
Failure Rate	K - Number of orders to the supplier K 0 - Number of orders that cannot be completed in full (determined at the application stage)	Failure rate = K 0 /K*100%
Deviation of the quantity of cargo delivered from the declared quantity	N - Quantity of goods ordered for the period, tons/month N 0 - Actual quantity of goods delivered for the period, tons/month	Deviation in the quantity of goods in the order = N 0 / N * 100%
Deviation in the quality of the delivered goods	Q - Quantity ordered for the period, tons/month Q 0 - Quantity of goods received with quality violations, tons/month	Deviation in the quantity of goods in the order = Q 0 /Q*100%
Frequency of delivery delays	T - Number of orders to the supplier T 0 - Number of orders completed in violation of the delivery date	Frequency of violations = T 0 /T*100%

In addition to the listed operations, in the process of accepting goods into a warehouse, measurement of the weight and dimensional characteristics of goods, marking of packages, individual packages and units of goods, repackaging, packaging, and identification of sets can be performed. The purpose of additional operations is to prepare goods for placement in a warehouse or immediate shipment to the client, reducing time and labor costs for all subsequent operations. That is why the acceptance of goods is often one of the longest and most expensive technological processes in a warehouse, the effectiveness of which depends on clear planning and timely exchange of information between company departments. In turn, during the process of receiving goods, information about goods is collected and accumulated, which can then be used to optimize the use of warehouse resources in subsequent operations.

Olga Kaverina, warehouse logistics consultant AXELOT