Filling out the esm 4. Report-order on the work of the construction machine

The ESM-4 form (OKUD code - 0340004) is used in the workflow of organizations that have construction machines (mechanisms) on their balance sheets. The form is designed to record work performed on a piece-rate basis. Accounting for work is carried out in kind. This document provides the necessary data for the calculation of wages to personnel operating construction machines (mechanisms).

Doing

The report-order is issued in a single copy, separately for each customer. The document is filled in by an official (or authorized) person in charge of rationing and calculations, and is issued to the construction machine operator for the entire period of work.

The types and conditions of work, the fact of completing the task are recorded on the reverse side of the order report and are necessarily confirmed by the seal and personal signature of the customer.

In an organization that owns construction machines (mechanisms), the actual performance of the work must be confirmed by the person directly responsible for their implementation.

After completion of the work, the report-order is first signed by the official (or authorized) person in charge of rationing and calculations, then by the foreman and head of the site, and only then transferred to the accounting department.

A report on the operation of a construction machine or mechanism (ESM-3 form) is a document that is very similar in many columns to a waybill of a construction machine. Its important difference is in the purpose and the very type of equipment used.

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For what types of equipment can be used

In total, the Russian nomenclature of construction machines, as well as mechanized construction tools, includes more than a thousand different sizes. Moreover, new models appear regularly and more and more expand this list.

If we divide machines and mechanisms according to the type of work performed (and this is a very conditional division, since there are many models that combine functionality and can be additionally equipped), then we get the following grouping:

• Earthmoving machines. These are excavators (including multi-bucket), hydromechanical devices, scrapers, graders, bulldozers.
• Sealing varieties. Static or vibrocompacting rollers, hydraulic vibrators, vibrocompacting surface machines, etc.
• Drilling models. These include drilling pneumatic hammers, as well as percussion-rope, rotary or pneumatic impact machines.
• Piling machines. These are vibratory hammers, vibratory hammers, various pile equipment, diesel hammers, etc.
• Lifting and transport. The most common of this type are tower cranes, cranes, truck cranes of various models.
• Loading and unloading. Gantry cranes of various capacities, hoists of various models, etc.
• Transport. Plate carriers, panel carriers, cement carriers.
• Crushing and sorting. Mobile crushing and screening plants.
• Mixing. Truck mixers.
• Concrete-laying, in particular, concrete mixers, concrete mixer trucks.
• Reinforcing. Reinforcement benders of various designs, equipment for its welding, stretching.
• Finishing. Plastering units, mortar pumps, mosaic grinder, etc.
• Road.
• Mechanized tool.

Naturally, the list is incomplete.

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

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

In any case, when deciding on the form of the document, one must be guided by the list presented. The mechanism or machine must belong to one of the above sections.

Components of a report

The paper is filled on both sides. The title side lists data on the date of the report, its number, the form according to OKUD and OKPO. In the upper part of the title page, in addition to the phrase "Report on the operation of the construction machine (mechanism)" with the paper number, there must be the name of two organizations: the customer and the construction contractor. The name, brand of the machine and the person managing it are also indicated.

After, on the right, in the report there is a small plate with columns to indicate:

• code of the type of operation performed;
• period of work, from what date to what date (practice has shown that it is most convenient to issue a report for a decade);
• plot or column (if any);
• inventory and personnel number of the mechanism (machine), its brand or model.

The introductory part of the document takes up a lot of space. The subsequent document space is occupied by a table split in two.

The left side of the table indicates the serial number of the entry, the name and address of the object on which the machine worked.

On the right side of the table - data on fuel consumption. Its type is indicated, how much was given out, how much was at the beginning of the shift and how much was left at the end, the actually spent amount is compared with the normative ones.

If the territory has not changed for several days, then it is possible to combine several lines into one in the second column.
The reverse side of the report on the work of the construction machine also contains a double table. The left part of it is filled in by the customer. He must indicate:

• the exact time in which the work was completed;
• code, name and address of the object;
• work type code, stages;
• cost of work performed;
• whether there were downtimes, how long they lasted and through whose fault they arose;
• your signature.

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

The results of the table are summed up, the average cost of one machine hour is calculated according to the data of this particular report.

Also on the back of the document is a separate table for fixing the amount of work performed by the driver. Their unit of measure, quantity, is prescribed. It is possible to specify several names if the work was performed by more than one specialist. There are also columns for indicating the category, personnel number of the employee, the number of hours worked (night and overtime are indicated separately).

At the very end, signatures of responsible persons with decoding are provided, a place for possible claims of the customer regarding the work performed.

Who draws up

In most cases, the responsibility for the correct completion of all columns of the report lies with the foreman. Also, a responsible employee can be specially appointed to fill out the report by a separate order of the head.

Nuances

It is worth remembering that each work shift has its own line. It is possible to combine the strings of the name of the object on which the work is being done. But the signature of the driver and the customer must be affixed to each of the lines as the work progresses.

When submitting a report on the operation of a construction machine to the accounting department, it must be signed by the foreman and driver. After the payroll has been made, the second side is signed by the person who made them (accountant) and the head of the organization.

It is used by legal entities engaged in the operation of construction machines, mechanisms, vehicles, including:

• in organizations specializing in the provision of services for the provision of construction machines (mechanisms);
• in organizations that carry out construction work using construction machines (mechanisms) owned by these organizations on the basis of ownership (recorded on the balance sheet).

An additional condition for the use of this document is the use of a piecework form of remuneration for service personnel.

2. How many copies are made

Compiled in one copy.

3. Which of the employees is compiled

At the initial stage

A work order report on the operation of a construction machine (mechanism) is issued by an official responsible for rationing and calculations, or by another authorized person.

At the stage of work

The official responsible for rationing and calculations (or another authorized person) fills out a report.

The driver puts his signature in the appropriate columns (task acceptance, refueling).

From the contracting authority (if present):

The results of the work are confirmed by the signature and stamp of the customer.

If the work order report is used in organizations that have construction machines (mechanisms) on their balance sheet, the work performed (instead of the customer) is confirmed by the person responsible for their implementation.

At the final stage

The completed report-order is signed by the official responsible for rationing and calculations, the foreman, the head of the site and transferred to the accounting department.

4. What confirms

The report-order is the basis for obtaining initial data when calculating wages for service personnel.

5. Application procedure

The order report is issued for a period of not more than a month in one copy by the official responsible for rationing and calculations, or by another authorized person.

It is filled in by the official responsible for rationing and calculations, or by an authorized person and issued to the drivers for the entire period of work.

The work order report is filled out for one customer (in cases where there is a customer).

Description of work and production conditions, accounting for the completion of the task are reflected on the back of the form.

The performance of work by a construction machine (mechanism) is confirmed by the signature and stamp of the customer.

When using the document in organizations that have construction machines (mechanisms) on the balance sheet, the work performed is confirmed by the person responsible for their implementation.

The completed report-order is signed by the official responsible for rationing and calculations, the foreman, the head of the site and transferred to the accounting department of the organization that issued it.

6. Storage location

A work order report on the operation of a construction machine (mechanism) is stored in the accounting department of the organization that issued it (see clause 1 "What entity applies").

7. What additional documents are drawn up

On the basis of the report-order, a card for accounting for the operation of a construction machine (mechanism) is filled out (Form N ESM-5).

8. In what case is the report-order not used

The work report is not used when applying the hourly form of remuneration.

9. Scheme of application of the report-order

10. Application practice

In addition to the goals provided for in the regulatory procedure, the report-order is also used in practice to additionally confirm the economic justification and document at any enterprise: 1) costs in the form of depreciation of machines (mechanisms), 2) operating (maintenance) costs of machines (mechanisms).

So, this document also reflects the data that is necessary for calculating depreciation and accounting for operating costs:

• address of the object where the machine (mechanism) is used;
• work period.

At the same time, it should be noted that the order report in these cases can only be used as an additional document, since its direct purpose is related to payroll.