In a market economy, the method of cooperation is widely used between enterprises. It consists in the fact that one enterprise, on certain conditions, transfers to another enterprise its materials or semi-finished products for the manufacture (processing, refinement) of the goods. The transferred material is called tolling, and work carried out with tolling materials is called tolling operations.
Raw material processing agreement
When carrying out tolling operations, the contractor and the customer conclude a contract between themselves for the processing (revision, manufacture) of tolling raw materials.
There are major differences between the parties to the contract. The customer's side (supplier) has materials (raw materials) for the manufacture of products or semi-finished products that need to be modified to certain technical or chemical requirements. The contractor (processor) owns the necessary production equipment or technology to fulfill these requirements, performs the ordered work, processes the raw materials (materials) and transfers the finished product to the customer. The customer pays a fee for the work performed, while retaining the rights to the delivered goods and waste generated during the processing.
The contract specifies the timing of the supply of raw materials and the performance of work, the form of payment, the conditions for the delivery and acceptance of customer-supplied material, the release of processed products and waste, the responsibility of the parties in case of damage or loss of raw materials, products, waste. Separate terms of commitment are negotiated. The cost of the work contract includes the costs of the contractor for the performance of the work and the remuneration due in the event of unforeseen costs.
Documentation accompanying the tolling agreement
Justifying the cost of services, the contractor gives the customer a cost card or an estimate for the performance of work. You also need to provide a flow chart indicating the amount of material required and the amount of planned residues.
At the end of the ordered services, the contractor transmits to the customer a report on the consumption of subcontracting material, as well as an act of delivery and acceptance of waste. In the event that the contractor leaves the waste at his place, the price of work is reduced by the cost of the remainder, about which a corresponding financial document is drawn up. This document displays the origin of the material (residues), their volume, weight, quantity, cost for their subsequent arrival in the contractor's accounting.
When shipment of the processed material, the parties draw up an act of delivery and acceptance indicating the range of goods, its weight, quantity, cost. In certain cases, the contractor gives the customer a document stating the conformity of the quality of the processed raw materials or manufactured products.
All documentation accompanying the work contract must comply with the legislative acts of the state.
