Accounting for petroleum products at gas stations in kilograms. How are oil products accounted for at filling stations? Taxation and tax reporting of gas station enterprises

The organization of an accounting system for oil and oil products, which involves the use of modern high-precision control tools, is an indispensable condition for effectively combating quantitative losses. Properly set accounting for all transportation and storage operations allows you to identify the amount of losses and the effectiveness of measures aimed at reducing the loss of oil and oil products.

Accounting for oil or oil products is carried out by the commodity transport department of the enterprise or the dispatch service. The amount of oil and oil products is taken into account in mass units - kilograms ( kg).

The purpose of quantitative accounting is to determine the amount of oil products:

received at the time of admission;

Released upon shipment;

available in tanks or other containers during storage.

Based on these measurements, commercial settlements for oil products are made, the consumption of oil products for own needs and the actual loss of oil products during their acceptance, release and storage are determined.

For accounting, the following documents are drawn up:

· on the acceptance of the product at the head station and its delivery at intermediate and final points, as well as on the delivery of oil depots by branches;

About shortages or surpluses of the product for the reporting period;

· on the presence of the product in the main pipeline, branches and in the piping of pumping stations.

The most widely used when accounting for petroleum products bulk method which includes the following steps:

selection average (combined) sample oil product from the tank in accordance with GOST 2517-85 “Oil and oil products. Sampling methods”;

· definition average temperature oil product in the tank;

· definition density oil product at a certain average temperature in accordance with GOST 3900-85 “Oil and oil products. Density determination methods”;

Height gauge total liquid flush in the tank, as well as the height bottom water outflow using water sensitive paste;

determination in the tank by measured heights of surges total volume of liquid and volume of produced water according to the calibration table of the tank;

calculation oil product volume in the tank (the difference between the total volume of liquid and the volume of commercial water found from the calibration tables);

· calculation oil product mass as the product of the volume of the oil product by the value of a certain density at a measured temperature in accordance with GOST 26976-86 “Oil and oil products. Methods for measuring mass " iGOST R 8.595-2002 " Mass of oil and oil products. General requirements for measurement procedures”.

The main task of accounting for petroleum products in commodity accounting operations is to ensure its reliability.

A great influence on the amount of losses of oil products is exerted by metrological support accounting systems for oil or oil products at pipeline transport facilities. Metrological support consists in the correct use of measuring instruments to perform technological operations and, ultimately, to ensure the reliability of the quantitative accounting of petroleum products.

To do this, you first need to have measuring instruments (SI) outpourings, temperature and density (tapes, metro rods, thermometers and hydrometers), certified by the bodies of standardization and metrology (CSM) in the prescribed manner. The chemical laboratory of the enterprise subdivision must have an attestation certificate.

The tanks must have calibration tables, drawn up and executed in accordance with regulatory documents (GOST 8.570-2000. " Tanks steel vertical cylindrical. Verification Methods») and are not expired (for commercial accounting tanks, a period of 5 years is set). Each tank must be checked annually in the summer base height(high-altitude stencil) with the drawing up of an act and entering its value into the technological map for the operation of tanks.

Definition accuracy the actual amount of oil or oil products in tanks during commodity operations depends on:

· Correctness of drawing up of calibration tables on capacity (reservoirs, courts, tanks); the organization conducting the calibration of tanks must have a license, and the employees who carry out it must have a certificate of the established form. The calibration error is 0.2%.

accounting for corrections to the measured volumes for the correction of bottoms, hull inclinations, temperature;

· thoroughness of measuring the height of surges and their corresponding volumes at a certain density and actual temperature;

Correct accounting of the amount of commercial water, ballast;

· use of standard measuring instruments (roulettes, lots, oil densimeters, thermometers, etc.);

· qualifications of workers involved in the accounting of oil and oil products;

· compliance with the requirements of regulatory and technical documentation and industry instructions for accounting for oil and oil products during their pipeline transport, loading and storage.

Increasing the accuracy of measuring the amount of oil or oil products in the tanks of head pumping stations and delivery points makes it possible to identify and determine the size of losses and outline measures to combat them.

First day of every month at 6:00 a.m. h Moscow time at Transnefteproduct Company or at 00-00 h at the Transneft Company, at the facilities of the main pipeline, without stopping the pumping, inventory quantity of oil and oil products. Inventory is subject to products located in tanks, technological tanks of leaks, process equipment and pipelines, as well as in the linear part of the main pipeline and branches from it.

For each section of the linear part of the MT and the taps, calibration tables must be drawn up. In this case, in the linear part of the MT, not only sections completely filled with the product, but sections of the pipeline in which the liquid flows with an incomplete cross section (gravity flow) should be taken into account. The accuracy error of measurements when accounting for oil or oil products is no more than 0.5%.

During the inventory, it is determined actual presence oil or oil products, which is comparable to book remnants and accounting data. On the basis of acts of inventory, acceptance and delivery, leave for own needs, a balance sheet is drawn up.

Total loss of oil or oil products are defined as the difference between the income and expenditure parts of the commodity balance sheet. They include:

natural loss during storage and carrying out operations of receiving and dispensing;

· natural loss of oil products from MT and technological pipelines during transportation, associated with leaks through the seals of pumping and power equipment, process equipment and fittings, etc.;

· loss of oil products associated with the maintenance and repair (TOR) of equipment and structures of the MT (cleaning of tanks, tie-in and repair of process equipment, etc.);

One-time losses in case of failures associated with a violation of the tightness of the pipeline and equipment (damage, accidents); at the same time, all types of one-time accidental losses are taken into account on the basis of acts drawn up in each individual case;

· Losses associated with theft of oil and oil products from the pipeline and tanks (acts of investigation of accidents associated with theft and calculations of losses should be attached).

The reasons for the discrepancy in the balances of pumping stations occur as a result of inaccurate measurements of the level of oil or oil products, non-simultaneous measurements at all stations, inaccuracies in determining the density of the product and temperature, etc.

With a large length of pipelines, the balance is significantly affected by different values ​​of the density of oil or oil products along the length of the route due to the uneven distribution of temperatures. To accurately determine the mass of the oil product in the linear part, it is necessary to take into account the pressure in the pipeline and temperature corrections for the expansion of the oil product and pipeline walls, as well as the grade of the oil product. It is desirable to determine the density of the oil product in different sections of the pipeline taking into account the so-called "color graph" of the movement of oil products through the pipeline.

Of great importance in reducing the quantitative losses of oil products handed over to associated tank farms is the control of the condition occupancy branch from MT and process pipelines at the oil depot.

To do this, before the delivery of oil products by the outlet from the MT at the tank farm, the filling of the receiving technological communications from the reservoir to the end valves of the outlet is monitored. To do this, first open the receiving valve of the tank and check the filling of the technology by the output of the product when opening the valve of the control valve installed at the highest point of the process pipelines. If the technological pipelines are not filled with the product, then they must be filled with the product from the receiving tank of the tank farm.

Branch fullness from secant valves " 0 » km at the MT to the end valves at the oil depot is controlled by stopping the withdrawal under overpressure after the last acceptance operation. During the subsequent delivery of oil products through the outlet, the value of this pressure is checked. When pressure drops in the branch, the causes of the fall are ascertained and the guilty party responsible for replenishing it with oil is established. All these issues should be determined by an agreed "Relationship Manual" between the tank farm and LPDS.

The best solution to the issue of accounting for the amount of oil product handed over by branches from the MT for a pipeline transport enterprise is to install commercial accounting meters directly on «0» km branch.

A great influence on the correctness of the conduct of commodity accounting operations and their reliability is exerted by human factor. Operators must strictly follow the instructions in force at the enterprises on the rules for accounting for petroleum products, but this does not always guarantee the complete avoidance of errors in measuring surges, determining density, temperature, etc. To reliably determine the density of an oil product, for example, special tables should be mounted near the tanks for installing measuring cylinders with an oil product, swivel protective covers from the wind, etc.

Improving the accuracy of measuring oil or oil products in the tanks of head pumping stations and delivery points makes it possible to identify and determine the size of losses and outline measures to combat them.

To reduce the influence of the human factor when accounting for oil and oil products, when measuring the level of their overflow in tanks, level gauges are used. The most widespread are float level gauges of the type UDU. Automated accounting systems for types are widely used " Level", « Morning-3», « Radius», « Quantum», « Kor-Vol», SAAB Radar Control, ENRAF other. Typically these systems are used for operational accounting quantities of petroleum products, but some of them, such as SAAB Radar Control and ENRAF certified by the CSM and allowed to conduct commercial accounting.

For example, a measuring and computing system "Kor-Vol" provides measurement of the level of oil in the tank and the average temperature, signaling operational levels, calculation of the volume of oil (petroleum products). The system operates on the principle of follow-up regulation of the movement of the float on the oil surface. To measure the average temperature, a set of resistance thermometers is used, mounted on a carrier pipe that monitors the change in the liquid level using a float. Such a system, for example, is used at the Priboy LPDS of OAO Yugo-Zapad Transnefteprodukt.

The SAAB Radar type system works as a level transmitter on the principle of a reflected beam (radar) from the roof to the top surface of the liquid level in the tank. This system is used for both operational and commercial accounting of petroleum products (for example, at the Ilukste LPDS in Latvia).

All of these systems are in fact only level gauges. In this case, the density of the product has to be determined manually using samples taken from reduced samplers of the PSR type. Then all the data is entered into the computer and the volume and mass of the oil product in the tank are calculated.

Unlike these measurement systems, ENRAF is a hybrid system that has a level gauge and a pressure transducer located at the bottom of the tank. The ENRAF system determines the volume of oil in the tank, and the pressure transducer multiplies the hydrostatic pressure of the fluid above it by the cross-sectional area in the tank. As a result, we obtain the values ​​of the volume and mass of the oil product with a millimeter interval of injection. In this case, the density of the oil product is not determined in the usual way, but is obtained by calculation from the known values ​​of the mass and volume of the oil product.

This system is successfully used for commercial accounting of oil products in tanks. System ENRAF used, for example, at the LPDS-8N JSC YuZTNP.

At present, commercial metering units for oil and oil products have become widely used. on stream while transferring them. One of such oil products metering units is the oil products metering unit ( UUNP) installed at the LPDS "Priboy" of JSC "YuZTNP", the principle of operation of which is based on the use of Coriolis acceleration when the oil product passes through the curved pipe elbows of the metering unit, in which mass meters to determine the mass of the incoming product per unit of time. The density of the pumped product is determined by automatic density meters installed on the pipeline.

When pumping oil, a system is used to measure the quantity and quality of oil ( SICN), operating on the same principle as those installed at the inlet and outlet of the pumping station. The accuracy of the devices (ENRAF and SIKN ) periodically verified by special calibration pipe-piston provers ( TPU).

The accuracy of the mass meters is affected by the presence of mechanical impurities and foreign inclusions in the pumped product. To clean oil and oil products from mechanical impurities and foreign inclusions that affect the accuracy of determining their quantity and to protect metrological equipment from mechanical damage, apply filters.

In the process of operation, the filtration elements become contaminated, which leads to a deterioration in the reliability of accounting for oil and oil products. Therefore, at present, the development of modified designs of mesh filters and the choice of methods for their design, depending on the properties of the medium and the degree of its pollution, is one of the ways to improve their reliability, performance, increase the overhaul cycle and increase the reliability of accounting for oil and oil products in general.

With automated measurement of the mass of an oil product, losses are reduced by increasing the degree of tightness of the gas space of the tank and increasing the measurement accuracy. Thus, with each level measurement and manual sampling, an average of 13 kg of gasoline evaporates.

Annual savings due to loss reduction G with for sealed mass measurement will be:

G with= 0.013 N ∙ 365, t,

where N- the number of openings of the measuring hatch per day.

For accurate accounting of petroleum products in tank farms, currently widely implemented software systems for accounting for oil and oil products. For example, at the Rybinskoye LPDS of OAO TransSibneft, the Park complex was introduced, which contains a software package for oil accounting in tank farms, called SIUN(Oil Inventory and Accounting System) developed for Transneft. The introduction of this complex made it possible to automate the work of a commodity operator, to provide higher-level divisions with operational information on the received data on the state of the tank farm.

Radar level gauges are used in this complex SAAB Tank Rex, level gauges ULM-11 Limako company (Tula) and immersion temperature sensors TUR-9901(city of Korolev).

In the LPDS control room, in addition to the workplace of the pumping station operator, there is a workplace of the commodity operator of the tank farm, where the software of the complex " The park". The commodity operator monitors the condition of the tanks by displaying the complex on the monitor screen. It uses real-time and two-hour reports, with the help of which it monitors calculated parameters in real time, such as the mass of commercial oil, free volume, and also monitors changes that have occurred since the start of the day or two hours.

Automation and telemechanization of technological processes. An important measure to combat quantitative losses of oil and oil products is the introduction automation and telemechanization on the pipeline, allowing pumping into optimal mode and in case of malfunctions, take prompt measures to quickly eliminate them.

The use of an automation and telemechanization system for technological processes ensures reliable and stable operation of main pipelines.

Means of control and automation pumping stations provide notification of reaching the emergency maximum level of oil or oil products in tanks and leak tanks, preventing overflows, failure of the oil trap and treatment facilities, control the level and temperature of the liquid in the tanks.

Means of control and automation linear part of the main pipeline provide notification of personnel about pipeline breaks, signal malfunctions of cathodic and drainage protection devices for pipelines. They automatically stop pumping and close the line shut-off valves, turning off the damaged section, in the event of a pipeline rupture or a leak at critical crossings and near populated areas, they conduct continuous or periodic monitoring of the pipeline to detect small leaks and their places.

For alert about pipeline breaks and leakage of oil cargo, signaling is provided for the following changes in the parameters of its operation:

· decrease in pressure on forcing of pumping stations;

· increase in supply of main pumps and load of electric motors;

· Emergence of disbalance of costs in the sections of the pipeline between pumping stations with tank farms.

In addition, automation and telemechanization of the pipeline aims to ensure the use of economical technological schemes that reduce capital investments and operating costs for various pumping systems.

Lecture 9

2.3.2. SHIFT TRANSFER PROCEDURE

To carry out the accounting of petroleum products during the reception and transfer of a shift, the following procedure for the actions of operators is determined:

· taking readings of the total counter of all fuel dispensers and determining on their basis the volume of oil products sold to the consumer per shift;

· measuring the temperature, the total level of oil products and the level of commercial water in each tank;

· definition by results of measurements of volume of the oil product which is in each of tanks of gas station;

determination of the quantity of oil products and other goods packaged in containers;

· transfer by change of balances of money, coupons and other material values.

An example of a shift report compiled at the end of each shift is shown in fig. 2.1.

Column 4 of the report provides data on the balance of oil products at the beginning of the shift, shown in column 15 of the report of the previous shift.

Column 5 shows the amount of oil products received per shift, the decoding of which is given in columns 1-9 on the back of the report.

In columns 6-10, on the basis of the counting mechanisms of fuel dispensers, the amount of dispensed oil products is determined. The quantity shown in column 10 must be deciphered in columns 10-17 of the reverse side of the report.

Note. In column 11 of the reverse side of the shift report, they show the amount of oil products dispensed according to single coupons minus the amount of oil products, according to coupons issued to drivers in the order of “Change”. Oil products for these coupons (in liters) are shown for reference in column 18.

Based on the measurements of the balance of oil products in the tanks, as well as checking the balance of other goods, the actual balance of oil products at the end of the shift is determined, which is reflected in column 15 of the report.

Column 16 shows the estimated balance of oil products at the end of the shift, defined as the difference between the total of the data in columns 4 and 5 and the data in column 10.

Columns 17 and 18 give the result of the work of operators who hand over a shift - a surplus or shortage (the difference between data 15 and 16).

The actual measurement error of each fuel dispenser in percent and liters, determined upon acceptance and delivery of the shift using exemplary measuring devices, is given in columns 19 and 20.

At the same time, if the column does not deliver the oil product, then the measurement error is indicated with the “+” sign, and if it transmits it, then with the “-” sign.

The error of the fuel dispenser in absolute terms (milliliters) is determined by the scale of the neck of the exemplary measuring tank, and the relative value (%) - by the formula:

where: V k - indicator of the reading device in liters;

Vm- readings of the measuring device in liters.

The shift report is drawn up in two copies (carbon copy) and signed by the operators handing over and receiving the shift.

The first copy of the report (tear-off) with the redeemed and redeemed coupons attached to it, waybills, acts of acceptance of petroleum products, documents confirming the delivery of cash, etc. by the operator handing over the shift, is submitted to the accounting department of the gas station management against receipt, and the second copy remains in the book of shift reports at gas stations, and is a control for shift operators.

The corrections made during the verification of shift reports are certified by the signatures of the operator, as well as the chief accountant or, on his behalf, by another employee of the accounting department.

Surpluses and shortages of oil products (by types and grades), identified as a result of the actual error of the fuel dispenser according to shift reports, the accounting department takes into account for each shift in the control accumulative statement during the inter-inventory period. On the date of the inventory, the totals of the error are calculated and the result is determined in a balanced form.

Along with the control and accumulative statement for surpluses and shortages of oil products as a result of the measurement error of the columns, the accounting department maintains a control and accumulative statement of the results (surpluses and shortages) determined when receiving and transferring oil products by each shift composition by type and brand (columns 17 and 18 of the shift report) . The results of shift transfers of oil products are summarized for the inter-inventory period.

The measurement error of fuel dispensers at gas stations can be applied only if the actual error of each dispenser is recorded every shift in shift reports. If the registration of the actual measurement error of fuel dispensers during the transfer of shifts is not performed, its use for reflection in accounting is prohibited.

Refueling drivers of mobile filling stations draw up a shift report daily and submit it to the accounting department with the relevant documents attached at the appointed time.

2.3.3. FUEL MEASUREMENT TOOLS

The following measuring instruments are used to account for petroleum products at filling stations:

meter rods;

Roulettes with a lot;

instruments for level measurement;

· calibration tables and reservoirs;

· measurers.

A certificate of state verification is issued for these measuring instruments or a stamp of a state verification is affixed. The frequency of verification of level measuring instruments is established by operational documents, but at least once a year.

Meters several types are made: МШР - sliding (folding) measuring rod, МШС - composite measuring rod (one-piece 1st and 2nd versions), МША - one-piece aluminum measuring rod.

Meters are made of steel and aluminum cold-rolled or electric-welded pipes with a diameter of 20-25 mm with a brass tip. The main parameters of the measuring rods are indicated in Table. 2.2.

The design of the stem meter provides for the possibility of:

tip replacement;

fastening of a water-sensitive tape;

assembly and fixation of links (for MSHR),

· permanent connection of links (for MShS).

The tip of the meter rod must be fastened without play. The main metrological characteristics of measuring rods must comply with the technical

requirements in accordance with GOST 18987. The error of the total length of the meter rod scale and its individual divisions at a temperature of 20 ± 5 ° C should not exceed the values:

along the entire length of the scale - ± 2 mm;

From the beginning to the middle of the scale - ± 1 mm;

For centimeter divisions - ± 0.5 mm;

· for millimeter divisions - ±0.2 mm.

The non-perpendicularity of the end surface of the tip relative to the generatrix of the measuring rod is no more than ± 1°.

Lot Roulettes(Fig. 2.2).

Lot - a cylindrical glass with a lid. On the outer surface of the glass there is a metal ruler, with the help of which the water level at the bottom of the tank is determined. The characteristics of the roulettes are given in table. 2.3.

It is recommended to check daily the appearance of the scale of measuring rods and roulettes with a lot, as well as the absence of nicks and signs of corrosion on their working part. At the end of the measurements, the measuring rods and the tape are wiped dry and lightly lubricated with oil. Storage is carried out in a dry room.

Accounts department of tank farms and gas stations, rev.3 (for 1C:Enterprise 8.3 system)

1C compatible!
The program "Accounting for tank farms and gas stations" rev.3 is used to automate operational and accounting in companies that are engaged in wholesale and retail trade in petroleum products through tank farms and gas stations. The program is an addition to the standard configuration "1C: Accounting 8, rev. 3" in terms of operations to reflect the movement of petroleum products in accounting. The program provides support for most of the business processes of trading in petroleum products and fuels and lubricants and the main tasks of accounting for the trade in petroleum products and allows you to quickly receive and use data on various aspects of the company's activities.
The program does not manage trade or technological equipment (cash desks, fiscal registrars, scales, fuel dispensers, level gauges, etc.). However, the program has tools for exchanging information with the automated process control system for gas stations of various types at the level of data loading through external exchange files. The main industries in which the program can be applied:
- accounting at the oil depot;
- registration at gas stations;
- trade in fuels and lubricants;
- trade in oil products;
- oil trade;
- transshipment of oil and oil products;
- responsible storage of oil and oil products;

With the help of the program, you can solve the following accounting tasks:
Documentary reflection of all stages of the movement of petroleum products;
Operative warehouse accounting of oil products by weight and volume;
Accounting for oil products accepted for storage;
Accounting for production operations;

The program implements double quantitative accounting of oil products by mass and volume: in all documents related to the circulation of oil products, both mass and volume are always indicated. Also, documents related to the circulation of petroleum products have the following features:
Ability to specify prices both by weight (per 1 ton) and by volume (per 1 liter);
Ability to select the main write-off mode for consumable documents (by weight or by volume);
Possibility of automatic loading of replaceable reports of filling stations;
Ability to calculate the amount of services provided for the storage of petroleum products;

Program price (VAT not reg.) (platform "1C:Enterprise 8" is not included in the price):
Distribution kit + license for 1 workplace: 80,000 rubles;
Additional license for 1 workplace: 35,000 rubles;

Fuel supply, tracking of its consumption and residues at large network filling stations has long been monitored by specialized automated software and hardware systems. However, at some small private stations that cannot yet use state of the art equipment, fuel metering is still done manually. For this purpose, specialized instructions and regulations are used.

Process features

All the main aspects of tracking the movement of products sold fall on the shoulders of the owner of the gas station or the responsible shift. In the case of manual statistics, he must be guided by the general official Instruction on the procedure for the receipt, storage, accounting and release of petroleum products at gas stations.

Despite the fact that the document contains a complete list of the main stages, the process is complicated by one important feature of doing business: fuel suppliers at filling stations carry out wholesale sales by weight, that is, the required number of tons of products is indicated in the application. At the same time, retail buyers are accustomed to counting the gasoline poured into the tank in liters - by volume. This gives rise to a complexity caused by the physical characteristics of the medium: at different ambient temperatures and pressures, the volume of fuel changes, but its mass remains unchanged. Therefore, it is highly desirable to track the main indicators simultaneously in two settlement systems.

According to the above Instructions, the mass of oil products is calculated as the product of its density and volume. The calculation method is called, respectively, volume-mass.

For its application, it is necessary to determine the quantity of products:

• in pipelines
• in tanks (for each separately),
• in total by brands,
• the quantity of the released product.

Fuel acceptance

The basis of correct accounting is the quality acceptance of the batch from the supplier's transport. It is produced on two bases:

1. Information about the brand, temperature, density, volume and weight indicated on the invoice.
2. Values ​​obtained from measurements taken directly at the time of acceptance. In order to be able to unambiguously determine the shortage, measurements must be made under the same environmental conditions as the loading of vehicles at the oil depot.

The detected discrepancies between the initial and received data are recorded in the shortage reports. They are compiled in three copies: one is sent along with the driver to the supplier, and the other two remain at the station - for storage and attachment to the report when the shift is closed.

Sale

The sale of gasoline at a gas station can be carried out exclusively through fuel dispensers equipped with metering devices. Accordingly, the consumption of stocks of products of each type and brand is calculated based on their readings according to the above-mentioned mass-volume method.

Checks when handing over a shift

The main personnel responsible for the sale of gasoline and diesel fuel work in shifts, therefore, at the time of the transfer of duties, an additional check of all key indicators must be carried out.

In the verification report, the dealer and receiver record the following points:

• instrument indicators,
• volume sold per shift,
• the mass of remaining oil products in each tank,
• the presence of an error in the instruments for each fuel dispenser and its value,
• the fact of surpluses or shortages of each brand of gasoline and diesel fuel, revealed by reconciliation of fuel dispenser values ​​and own measurements.

The above data is cumulatively recorded in the accounting statement. Its result is summed up at the next inventory.

The procedure for conducting an inventory

According to the Instruction, an inventory should be carried out once a month, most often on the first day.

During the inventory, employees measure the volume of residues of each brand of gasoline. Based on them and data on density and temperature, the mass is calculated. The results obtained are compared with the cumulative statement.

Surpluses and shortages are recorded in a special accounting sheet. Since the shortage indicates a loss, management may decide to compensate them. It can be done in two ways:

• If the volume is less than the established norm, the losses are distributed among the owners.
• If the norm is exceeded, they are charged in equal shares from all financially responsible persons.

An important feature of the density of petroleum products

When manually accounting for movement, the so-called average fuel density is usually used. Its value is usually calculated for a certain period (for example, for a season) and changes after its completion and inventory.

The average density is nothing more than the arithmetic average of the measurements obtained from all checks, including the daily delivery and acceptance of the shift. Since the volume of fuel depends on temperature, the average value obtained using the correspondence tables leads to a temperature of +20 degrees.

In fact, all calculations made on the basis of the average density are not correct enough for bookkeeping, since discrepancies with the true values ​​\u200b\u200baffect the calculated amount of production, which will always diverge from the real one. Therefore, the average density can only be calculated to provide a quick guideline.

Automation

Manual measurements are quite complex and unable to give high accuracy, so modern gas stations use automated software and hardware.

Several universal system solutions are available on the market at once. With the exception of interface differences and a few minor additional features, they all offer the following features:

• tracking all the main stages: from deliveries to sales,
• obtaining accurate data on balances,
• automated construction of schedules of availability and consumption,
• obtaining information on the number of goods sold and services provided,
• price change over time
• obtaining up-to-date indicators from the fuel dispenser,
• tracking the amount in the cash register,
• export to 1C and analogues,
• automatic generation of reporting documents,
• maintaining incoming and outgoing documents.

Equipping a gas station with such equipment can significantly simplify the accounting process and improve the accuracy of the data obtained. In addition, all modern systems provide the ability to remotely access work statistics, which allows you to combine disparate points of sale of one brand into a modern centralized network with convenient control of all aspects of its work from the office.

That is why major market players have long moved away from manual checks and use exclusively automated solutions that allow them to control not only the operation of filling stations, but also oil depots and warehouses of petroleum products, as well as the transport by which they are delivered.

Company "Tatneft AZS-Center" (Republic of Tatarstan, Almetievsk) is engaged in the operation of filling stations, as well as wholesale trade in petroleum products in the Volga region and the Urals. In addition to a large number of gas stations, the company owns several oil depots, including such large oil depots as Chelninskaya and Cheboksarskaya. Every day, these oil depots ship to consumers, as well as to their own gas stations, more than a thousand tons of oil products. Shipment of large batches of oil products to other regions of Russia and for export is carried out in tanks by rail.

Until 2009, the company consisted of a group of legal entities, with each company keeping separate accounting, tax and operational records. In 2009, all legal entities were transformed into branches of Tatneft AZS-Center. To keep records, a unified accounting and management accounting system for all branches was put into operation, which operates in the mode of a distributed information base on the 1C:Enterprise 8 platform.

At the same time, the new information system, primarily focused on accounting, could not satisfy the needs of accounting at the operational level at oil depots, so oil depots continued to use various outdated systems for operational accounting of the movement of petroleum products. Each of these systems supported its own methodology for processing transactions and its own reporting principles. In addition, these programs did not have a means of exchange with the company's unified accounting system, and this led to the need to re-enter data.

This situation did not suit the management of the company, and therefore, it was decided to develop and put into operation a unified system for the operational accounting of the movement of petroleum products at oil depots. The new system was supposed to support a standard methodology for processing and accounting for transactions related to the movement of petroleum products, common to all branches, and also contain tools for automatic data exchange with other accounting systems.

According to the results of the tender, the project to develop an operational accounting system was entrusted to the Center for Accounting Technologies (1C: Franchisee, Moscow), which has extensive experience in automating accounting at oil depots. A few years ago, its specialists created an accounting system for one of the oil depots of the Tatneft AZS-Center company and were well acquainted with the tasks and specifics of the project.

As the basis of the automated system, the application solution "Accounting for oil depots and gas stations" developed by the company "Center for Accounting Technologies" on the platform "1C: Enterprise 8" was used. This software product is an addition to the application solution "1C: Accounting 8" and is designed to automate operational and accounting at oil depots and gas stations.

The use of a specialized solution made it possible to begin trial operation of the new system at the company's first oil depot in Bavly within a month after the start of work, and a month later to switch to commercial operation.

In October 2009, pilot operation of the new information system began at two other oil depots of the company - Chelninskaya and Cheboksarskaya. The start of commercial operation of the system at these tank farms is scheduled for November. Several dozen users work with the new system at each tank farm.

Operational accounting of petroleum products

To account for petroleum products, as a rule, two units of measurement are used - mass and volume. It is known that in the accounting of oil and oil products there is a problem associated with a change in the volume and density of oil products depending on temperature, therefore, to account for all operations for the movement of oil products, the system provides for the registration of information about their mass, volume, density and temperature. Data entry about quality passports and tank numbers has also been implemented.

Along with operations for the receipt, movement, shipment, and a number of other typical for many goods, oil depots also take place specific operations. This is, for example, compounding, in which several components are mixed in order to obtain another product, the transfer of petroleum products from one nomenclature to another, the free transfer of waste, the return of petroleum products from gas stations, etc. The new operational accounting system provides for the reflection of all the listed operations.

One of the features of the tank farm is the provision of services for the storage of petroleum products to third parties. At the same time, oil products accepted for storage are often stored in the same tank as the company's own oil products. For oil products accepted for storage, the system provides the same set of operations as for own oil products, with the exception of several operations that do not make sense for goods accepted for storage. These are operations to write off oil products for own needs and to set selling prices.

The system includes industry-specific and unified printing forms. Industry forms include, for example, acts of loading and unloading tanks, acts of acceptance and shipment through the pipeline, orders for shipment, passes, etc. Unified forms are presented in the program of the bill of lading according to f. 1-T, invoices according to f. TORG-12, TORG-13 and TORG-16, acts under f. M-11, MX-1 and MX-3, etc. At the same time, all unified forms additionally provide for the input of information on the volume, density and temperature of oil products.

Automatic data exchange with other systems

The automation project provided for the organization of data exchange between the new information system and a number of other accounting systems. In accordance with the project, the new system supports the exchange with the unified system of accounting and management accounting of the company, with the accounting system for non-cash payments of the Tatneft AZS-Center company, as well as with automated systems for loading oil products (ASN) of the tank farm.

Information about the movement of petroleum products is transferred to the unified accounting and management accounting system. In the opposite direction, data on customer payments is transferred. This is important because the operational accounting system supports the accounting of mutual settlements with buyers. The operational accounting system also receives information on payment for oil products with plastic cards, accumulated in the processing center of the Tatneft AZS-Center company. Data exchange with ASN is used to manage loading and obtain information about the mass, volume, density and temperature of the dispensed oil products.