Modern economic conditions for commercial enterprises necessitate the creation and development of a flexible logistics system. This task requires a large number of investments and documentation complying with the legislation of the Russian Federation. Enterprise logistics may involve moving various types of cargo, people, and correspondence.
Route sheet
Large enterprises have on their balance cars and freight vehicles that perform various functions. Regardless of the direction of use, cars are supplied with accompanying documents, the main of which is the route sheet. The order of completion, validity, form of travel forms depend on many factors. When working with a traveling nature, enterprises develop a route sheet for business trips, which has several practical implications. Cars that provide interaction between offices or branches of the company can also use the route sheet for more efficient operation. This type of documentation is multifunctional and performs several functions.
Cargo transportation
Most organizations prefer to use the services of specialized transport companies that provide delivery of goods to their destination and provide the customer with documents confirming its costs. In this case, the waybill is a replacement for travel papers, the route sheet of the driver or forwarder may contain a faster travel scheme and be an addition to the main package of documents. All information about the cargo, organization of the seller, buyer, transport company is contained in the TTN, also this document is a confirmation of the delivery of goods, the basis for payment for the services of the delivery man and payroll to the driver and forwarder. In the case of the delivery of several consignments of goods, the design of the TTN for each flight is practiced, the itinerary is drawn up alone and contains the obligatory confirmation of the time of arrival, loading and unloading. Transport companies engaged in the provision of delivery services develop a routing list for each car for a specific order, this allows you to track the movement of the car and the time spent on the road.
Small business application
The vehicle route sheet used by the IP can also serve as an addition to the TTN, when it comes to freight transportation of goods. Its content is standard. As a vehicle, a car or a truck registered with the owner of the enterprise can be used. Often a vehicle is rented to reduce costs, in which case the driver must have a copy of the rental agreement and a trip itinerary.
Required fields
- The serial number and date of the document.
- The owner of the vehicle.
- Personal data of the driver (passport, driver's license).
- Name of the shipper (full name, TIN, registration codes, address of the actual location of the loading warehouse).
- Recipient (name, delivery address).
- Information about the cargo (name, number of packages, weight, transportation conditions).
For individual entrepreneurs and small enterprises, the legislation does not provide for a uniform form of the route sheet. The organization approves the form and the procedure for filling it out independently in the accounting policy. Also, internal documents regulate the procedure for its issuance, the period of return, persons authorized to sign. In accordance with the requirements of the PBU, the route sheet must contain all the details of the primary document and reflect the purpose of the trip, time and route of movement. A waybill approved by State Committee on Statistics of the Russian Federation approved on November 27, 1997 by form 3 can be taken as a sample. The document is being finalized taking into account the specifics of transportation and the company's activities.
Expense report
Some groups of employees are forced to spend a lot of time traveling. This is due to the specifics of the work or to the interests of the business. Courier delivery service, sales representatives and sales managers, financial director, chief accountant, group of workers in the maintenance and repair section, etc. - Each of the listed posts implies the presence of business trips or constant movement around the city. At the same time, as a rule, a permanent route does not exist, which entails an employee incurring travel costs for various modes of transport. The enterprise under the terms of employment contracts is obliged to reimburse the employees for these costs if there are supporting documents, which, in turn, must be carried out through the accounting department of the enterprise and be included in the costs. In most cases, an advance report is used to correctly reflect in tax accounting, but due to the mismatch of this document for accounting for transportation costs, an itinerary is additionally attached to it. A unified form does not exist, therefore, the company independently develops a report-friendly form. At the same time, it is necessary to take into account not only the number of travel documents provided and their price, but also the compliance of trips with the tasks of a particular employee.
Route sheet: sample
Route sheet No. 08 of July 15, 2012
Scheme of movement of the sales representative of LLC Teremok I. A. Vasechkin for the period from July 15, 2012 to July 18, 2012
No. | Destination | Purpose of the trip | Kind of transport | Name of travel document | Cost |
one | LLC "Lira" | Discussion of contractual terms | Bus route number 2 | Ticket number 0000036 | 10.0 |
2 | NPK LLC | Delivery of product samples | Underground | Travel | 10.0 |
3 | Sberbank | Delivery of financial documents | Bus route number 2 | Ticket number 0000089 | 10.0 |
four | LLC "Snegiryok" | Conclusion of a product supply agreement | Bus route number 4 | Ticket number 0023891 | 10.0 |
Documents attached: 4 pcs.
The route sheet was handed over by the sales representative I. Vasechkin __________ (signature, date)
The itinerary was accepted by the accountant A.V. Kuznetsov _____________ (signature, date)
Filling
The reverse side of the report is filled in by the accountant, who accepted it and posted to the relevant registers after verification. The report amount is also subject to approval. An obligatory condition for filling is the indication of dates and their compliance with travel documents. All confirmation forms must be clearly legible and correspond to the information reflected in the developed register. The itinerary is handed over with an advance report within three days from the date of issue of funds. Many couriers and sales representatives of companies use this type of document to optimize working time. The itinerary is compiled for every day, it contains the order of visits to the places planned by the employee. During its development, traffic patterns, travel time are taken into account, a route is selected that will allow you to meet the planned time of business meetings, etc.
Business trips
For many enterprises, it is important to use a routing sheet for traveling employees. According to the Labor Code of the Russian Federation, a business trip is a trip on behalf of the employer to perform production tasks. Reimbursement of travel expenses is regulated by Art. 168.1 of the Labor Code of the Russian Federation. To recognize the costs, it is necessary to correctly draw up a route sheet, attach travel documents to it. The following documents are required for tax accounting and recognition of travel expenses as expenses:
- Order confirming the business purpose of the trip.
- Employee expense report.
- Route list of movements.
- Filled travel documents confirming the provision of services.
The amount of costs is checked by the accounting department, after which the report approved by the head is submitted for reimbursement or repayment of the amount received under the report. The form of the route sheet is developed independently by the enterprise and is reflected in the relevant constituent documents.