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Procedimiento para depuración de materiales obsoletos y de baja rotación en almacenes
Se entiende como materiales de baja rotación u obsoletos todos aquellos materiales que no hayan tenido ningún movimiento de compra y/o consumo en 3 años calendario.
De acuerdo a SOX, una vez este tipo de materiales cumpla 3 años, deben ser provisionados, esta provisión se repite mes a mes y se actualiza con nuevos materiales en el segundo mes de cada trimestre 1. Se debe solicitar al responsable de almacenes a inicio de mes el listado actualizado de la provisión. 2. En este listado se deben identificar solo los materiales que harán parte de la provisión a fin de mes 3. Estos materiales se deben separar por áreas(planta) 4. En conjunto con cada coordinador de área se deben identificar los elementos que son realmente críticos (Que puedan generar una parada considerable por no tenerlo disponible en el almacén)
Ej:

Rojo: Críticos
Amarillo: No-Críticos

5. Una vez identificados los críticos se procede de la siguiente forma: a. Ordenar consumir materiales NO- críticos usando MB1A movimiento 551 al centro de costos 50XX910 (para Repair Parts y Oper. Supplies) o al centro de costos 50XX920 (para los materiales de empaque). b. Para los críticos revisar las cantidades para ver si pueden reducirse y consumir con movimiento 551 los excedentes. 6. Estos materiales se le deben entregar a cada área y cada área determinar el mejor uso para estos (Venderlos, reformarlos, canjearlos con otras plantas…etc) 7. Se debe elaborar un correo informando al MRP controller los códigos de los materiales clasificados como NO-críticos para que estos sean desactivados en el sistema y el MRP no libere requisiciones automáticas. Además informar los nuevos mínimos para los materiales críticos. 8. Después de esto informar al jefe de almacenes para que genere el nuevo listado de provisión, confirmar las cantidades y que todo quede bién.
Lo que ocurrirá contablemente es que al consumir los materiales con el movimiento 551, estos consumos quedarán cargados a las cuentas de Scrapping. Una vez la provisión entre, entrará como un favorable en las cuentas de Provisión. Si todo se ejecutó bien, el valor de la provisión debe cruzar con el valor de los consumos y el efecto neto quedar muy cercano a 0.
Ej:

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