Costs at light industry enterprises can be organized depending on the method of cost estimation, on the nature of the technological process, or on the completeness of inclusion of costs in the cost of finished products.
Depending on the method of estimating costs, accounting methods are divided into the following types:
· cost accounting method at actual cost;
· cost accounting method at standard cost;
· cost accounting method at planned cost.
Depending on the nature of the production process, cost accounting methods are divided into:
· boiler room;
· custom-made;
· cross-cutting (semi-finished or unfinished).
Depending on the completeness of inclusion of costs in the cost of finished products, the following are distinguished:
· cost accounting method at full cost;
· method of cost accounting at reduced cost.
Despite the simplicity of calculating costs using the actual cost method, this method is rarely used, since its main disadvantage is that actual costs can only be determined at the end of the reporting period.
The essence of the normative method of cost accounting is that the enterprise's economists preliminarily determine cost norms for each type of manufactured product (as a rule, the norms are determined based on the cost norms in force at the beginning of the reporting period). During the production process, cost accounting is maintained within these established standards, and deviations from them are determined. The use of this method allows not only to determine what costs were incurred in the manufacture of products, but also what they should be. This method in light industry is used in large-scale production of products, for example, in clothing, knitwear, and shoe production. The costs of manufacturing a unit or batch of products are calculated based on accepted production standards with subsequent separate consideration of any deviations from the standards and changes in accepted standards (for which signal supporting documents with distinctive features are drawn up). Standard calculations are prepared for each type and style of product. However, the disadvantage of this method is the high complexity of calculations.
The cost accounting method at planned cost is based on the use of planned standards, calculated not from current cost standards, but taking into account forecasts for the future.
Boiler or simple the method can be used in the production of homogeneous products or a limited number of types of products in the absence of work in progress. When using this method, all costs are taken into account on account 20 “Main production” without distribution by type of product. The unit cost of production is determined by dividing the total amount of costs incurred during the reporting period by the number of products produced during this period.
In application custom-made method, accounting for production costs is carried out in the context of individual orders for the manufacture of a product, a batch of products. To account 20 “Main production”, subaccounts are opened for each individual order, which take into account the expenses incurred in executing these orders. The unit cost of production is determined by dividing the cost of producing an order by the number of products manufactured within the framework of this order. In light industry, the use of the custom method is possible in sewing, knitting, and footwear enterprises of individual and small-scale production, in which orders are formed based on the individual demand (execution of work on individual orders). With the order-by-order method, costs are planned and taken into account for each specific order. The object of calculation and cost accounting in the order-to-order method is a specific type of product or clothing manufactured to order.
In conditions of mass production of one product item, the item-by-item cost accounting method can also be used. In this case, the object of accounting and cost calculation is the type of product depending on the price list (article, grade, size, etc.).
If the technological process of manufacturing a product consists of several successive stages of processing raw materials and semi-finished products manufactured during processing, then it is convenient to use transverse method. Each stage of the technological process, as a result of which semi-finished products or products are produced, is called reprocessing. The essence of the transfer method is that the object of cost accounting is the transfer part, within which accounting is carried out according to costing items and types of manufactured products. Note that in light industry the incremental cost accounting method is used mainly in the textile industry.
It must be said that textile production is probably the most complex among light industry production. Let's take, for example, the production of woolen fabrics, the full technological production cycle of which consists of several stages: spinning, weaving, finishing.
To clearly understand how cost accounting is organized in the textile industry, you need to have a good understanding of fabric manufacturing technology. Therefore, let us dwell on this point in more detail. Note that the textile industry uses natural and synthetic fibers as raw materials. Natural fibers include wool, cotton, silk, linen, etc. Chemical industry products are used as artificial fibers: viscose, lavsan, nylon, etc.
The initial stage of production in the textile industry is the process of obtaining yarn of various numbers and articles, which is carried out in the spinning industry. Then the finished yarn goes to weaving production, that is, to the next processing stage. In weaving workshops, as a result of weaving the weft fabric and the warp, a gray fabric (surovye) is obtained. The finished products of weaving shops have a wide range; fabrics differ in quality, width, strength and other characteristics.
The next production step is the finishing process, which consists of three stages: wet finishing, dyeing and dry finishing.
As you can see, the technology for producing fabrics in the textile industry is quite complex and labor-intensive.
For reference: depending on the combination of the listed stages of the production process, textile enterprises are organizationally divided into:
· full-cycle plants with all three stages of production;
· semi-mills – combining only spinning and weaving or weaving and finishing.
· specialized textile enterprises, the production of which consists of only one processing stage, for example, a spinning, weaving or finishing factory.
When using the cross-cutting method, two options are possible: semi-finished and unfinished.
If an enterprise uses a non-semi-finished product option, then the cost of semi-finished products transferred from one processing stage to another is not calculated. Accounting for direct costs is carried out for each processing stage, and the cost of raw materials and materials is taken into account only in the costs of the first processing stage. The cost of finished products is determined by summing up the costs of all stages.
If, within the framework of the conversion method, the semi-finished method of accounting is used, then the cost of production of each transfer stage is calculated. In this case, the cost of semi-finished products for each subsequent processing stage consists of the costs of this processing stage and the cost of semi-finished products calculated at the previous stage. Thus, the same costs are taken into account several times when calculating the cost of semi-finished products at subsequent stages. In the textile industry, semi-finished products of own production are yarn and raw materials, which can be used both for the manufacture of their own products and sold externally.
Cost calculation at intermediate stages can be carried out according to the principle of the boiler method, without breakdown by type of product; this method can be used if, as a result of each processing stage, one type of product is produced.
If at each processing stage several types of products are produced or several orders are fulfilled, then it is advisable to apply the principles of the order method to account for the costs of each processing stage.
Note!
The cost accounting method used by the organization is fixed in the accounting policy of the organization.
To summarize information about production costs for product output, the Chart of Accounts is intended for account 20 “Main production”.
Indirect costs associated with the management and maintenance of the main production are collected in the debit of account 25 “General production expenses” and are written off in the debit of account 20 “Main production”.
Expenses associated with losses from defects are written off to account 20 “Main production” from the credit of account 28 “Defects in production”.
The amounts of the actual cost of finished products, depending on the accounting policy adopted by the organization, can be written off from the credit of account 20 “Main production” to the debit of accounts 43 “Finished products”, 40 “Output of products (works, services)”.
Let's consider the procedure for reflecting transactions in accounting when using the incremental cost accounting method.
Example.
(the example numbers are taken conditionally)
Let's assume that the textile mill Russian Textile LLC is engaged in the production of woolen fabrics. The technological production process is carried out sequentially in three workshops: spinning production (shop 1), weaving production (shop No. 2) and finishing production (shop No. 3). To simplify the example, we will assume that at the beginning of the reporting period, Russian Textile LLC had no work in progress. The organization's accounting policy provides for:
· write-off of general business and general production expenses is carried out between repartitions in proportion to the amount of direct expenses;
· the organization forms the full cost of production, that is, debiting from account 26 “General business expenses” to the debit of account 20 “Main production”;
· balances of work in progress are determined in proportion to the balances of raw materials.
During the reporting month, the workshops' expenses for the production of woolen fabrics amounted to:
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Naming of expenditures |
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Direct expenses, total |
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Including: |
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Wage |
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Depreciation deductions |
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Share of direct costs for processing in the total volume of direct costs |
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Released for raw material production |
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Remaining raw materials at the end of the month |
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The share of raw material residues in its total quantity |
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General running costs |
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General production expenses |
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Total expenses |
In the accounting records of Russian Textile LLC, these business transactions will be reflected as follows:
The organization of production accounting at enterprises mainly depends on the technology and organization of production, the nature of the products, management structure and other factors that predetermine the processes of documenting business transactions, their systematization, generalization and reflection, maintaining synthetic and analytical accounting, delimitation and distribution of costs between work in progress and finished products, etc.
Depending on the nature of the technological process, all production in the most general form can be divided into mining and processing.
Extractive industries include industries that extract natural raw materials by extracting them from the bowels of the earth. In such industries there are no costs of raw materials and basic materials for the resulting product. Most extractive industries are characterized by a relatively short duration of production, one process stage, and the absence of intermediate products and semi-finished products of their own production, so there is no work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. The peculiarities of extractive industries predetermine the analytical accounting of costs and the calculation of product costs. Thus, production costs are taken into account for the process as a whole, subdividing in analytical accounting by workshops, production sites, and, if necessary, also by type of work performed. All costs of the reporting period for established items are fully and directly attributed to the quantity of homogeneous products produced, forming its cost.
Manufacturing industries transform industrial and agricultural raw materials into finished or semi-finished products. These industries produce relatively complex products. As a rule, they always have work in progress.
Enterprises in manufacturing industries process raw materials and materials by chemical or mechanical processing.
The first type of processing of raw materials includes production in which the finished product is obtained by sequential processing of raw materials at separate, technologically discontinuous stages, phases or processing stages, for example, the production of beer, canned food, etc. In such production, cost accounting is carried out not only for the process as a whole , but also by individual technological stages (phases), and within them - by the types of manufactured products. Accordingly, there is a need to calculate the cost of both the final finished product and semi-finished products of one or another process, for example, in brewing - malt and beer.
The second type of processing of raw materials includes production in which the finished product is obtained by mechanical assembly of pre-manufactured individual parts, assemblies and other assembly connections. Examples of this type of production can be the production of trade and technological equipment, garments, shoes, various instruments and apparatus, etc. These types of production are characterized by the complexity of the technological process, a large range of components used and other features that affect the construction of production accounting, choosing objects for calculating costs and methods of calculating them.
The organization of production should be understood as a certain organization of labor, the arrangement of workers and equipment, the movement of materials and semi-finished products, the mutual coordination of work in individual areas of production and operations.
Distinguish in-line And non-flow organization of production.
In-line the organization of production is the most perfect. With such an organization, all equipment and workplaces are installed along the way in the form of technological lines, and on each production line a full cycle of operations related to the processing of parts or the manufacture of a particular product is performed. Therefore, on each production line, the processing process ends with the release of parts or finished products.
Examples in-line production lines are automobile conveyors, conveyors in watch factories, television factories, etc.
With a flow organization, the main costs (material consumption, equipment depreciation, energy consumption, labor costs, etc.) can be taken into account for each production and automatic line, depending on the specific features of production.
On conveyor belts in-line lines with an established regulated rhythm of work, the production process is stable, and this simplifies the distribution of costs between finished products and work in progress: all costs of the reporting period are attributed to the production of finished products.
In conditions of mass production of homogeneous products, the practical use of simple calculation methods is possible.
In the case of mass production, i.e. production of products in batches, batches, as a rule, the balance of work in progress at the end of the reporting period is significant. And then the accountant-analyst is faced with the task of dividing the costs accumulated during the reporting period in the debit of account 20 “Main production” between finished products and the balances of work in progress at the end of the reporting period. In this case, a cost estimate is drawn up with the conversion of manufactured semi-finished products into conditionally finished products using averaging as a method of writing off the costs of finished products. In this case, all costs accumulated on account 20 “Main production” are divided into conventional units of finished products produced in a given reporting period.
A standard unit is a set of costs required to produce one completed unit of output. It includes the cost of basic materials, wages, and general production expenses.
The application of the conventional unit method assumes that to produce one unit of finished product, one conventional unit of basic materials and one conventional unit of added costs are required.
At non-flow In production organization, as a rule, a group arrangement of equipment is used. In this case, each group of equipment performs one or more operations that are not complete. Therefore, processed parts are, as necessary, transferred from one group of equipment to another, and often return to the same group of equipment several times, which leads to a significant increase in the duration of the production cycle and interoperational backlogs of work in progress.
Depending on the role that production plays in fulfilling the production program, it is divided into main and auxiliary.
The main ones include those manufacturing specialized products, for the production of which this enterprise was created. The products of the main industries are intended for external sales, and therefore they are of decisive importance for the economy of the enterprise. The main production, for example, in the baking industry includes baking bread, in the canning industry - the production of canned food, in the brewing industry - beer, etc.
Auxiliary production ensures the normal operation of the main production by providing them with a certain type of service or performing work. Thus, in auxiliary industries for the needs of main production, for example, devices, models, electricity, compressed air, cold, steam can be produced, equipment can be repaired, containers can be manufactured, etc.
The separation of main and auxiliary production allows you to separately account for costs on separate accounts: account 20 “Main production” and account 23 “Auxiliary production”.
Enterprises may also have non-industrial production and facilities (housing and communal services, kindergartens, nurseries, etc.). But they do not fall under the classification of production, since they are not directly related to the manufacture of products of the main production. The costs of such enterprises are accounted for on account 29 “Service production and facilities”.
Depending on the structure and organization of production management, there are enterprises with a shop and non-shop management structure.
Each production or its separate part (stage, redistribution), allocated organizationally, is called a workshop. In accordance with the division of industrial production into main and auxiliary, workshops of main and auxiliary production are distinguished.
A workshop is the main structural unit of an industrial enterprise, isolated administratively (and often territorially).
The shop and non-shop structure of production management influences the construction of an analytical summary accounting of production costs. Thus, if the enterprise has closed workshops, the prerequisites are created for the use of the semi-finished method of consolidated accounting. For example, in the brewing industry, they separately calculate the cost of malt, which is a semi-finished product in the production of beer. The shop management structure is usually used in large enterprises. In this case, the costs of each workshop are taken into account separately, on account 25 “General production expenses”.
At small and medium-sized enterprises, a shopless management structure is used, in which production areas are organized instead of workshops of the main and auxiliary production. Under these conditions, consolidated cost accounting is carried out on the basis of a non-semi-finished option, in which the movement of semi-finished products of own production is not reflected in accounting.
The combined form of production organization has a significant impact on the organization of cost accounting for the production of products (works, services). In many cases, manufacturing enterprises are combines and associations that produce products from several industries. Under these conditions, the economic efficiency of production is expressed mainly in an increase in labor productivity and a reduction in production costs as a result of the rational use of raw materials, materials, fixed assets, labor resources, etc. In this form, accounting is carried out centrally, with the obligatory condition of correct distribution and correlation of costs between productions.
Depending on the nature of the products produced, three types of production are distinguished: single, serial and mass.
TO single production includes production associated with the implementation of individual orders for the production of non-repeating copies of any product or construction and repair work according to consumer orders. For example, individual tailoring of shoes or clothes, baking of certain types of confectionery products according to customer orders, etc. Here, cost accounting is carried out according to orders.
TO serial production refers to production associated with the manufacture of products in batches or series. Batch production is often divided into small-scale, medium- and large-scale.
Mass production is the production of continuously repeating homogeneous products over a long period of time with strict repeatability of the production process in all areas, lines and workplaces. Such industries include bakery, sausage, brewing, fruit canning, etc.
Based on the nature of the products produced, simple and complex production are also distinguished.
Production consisting of one stage and intended for the production of one type of product is called simple production, for example, the production of malt.
Production, consisting of a number of stages and intended for the manufacture of several types of products, is called complex. In complex production, after each processing stage, a semi-finished product is produced, and only in the last processing stage is the finished product produced.
The construction of production accounting is also greatly influenced by the seasonality of production, the volume and variety of products, the principles of organizing production workshops, the level of concentration and specialization of production, as well as other factors.
costs accounting cost cost calculation
Appendix 1 Law of Diminishing Returns
Average total cost (ATC) is the “vertical sum” of average variable cost (AVC) and average fixed cost (AFC).
Appendix 3
Relationship between productivity and cost curves
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The marginal cost (MC) and average variable cost (AVC) curves are mirror images of the marginal productivity (MP) and average productivity (AP) curves, respectively. Consequently, when MR increases, MR turns out to be minimal, and when MR decreases, MR increases. A similar relationship exists between AP and AVC.
CONCLUSION
As a result of studying this topic, the following conclusions can be drawn:
Until recently, cost was considered an objective economic category inherent in the laws of a socialist economy. Despite this statement, the formation and composition of this “category” was determined by government agencies, based on the characteristics of a particular period of development of the country’s economy.
As you know, the production process is a set of business operations associated with the creation of finished products, performance of work, and provision of services. In the process of creating products (works, services), the actual cost is determined, including the amount of costs for its (their) production. Thus, cost is the current costs of an organization expressed in monetary terms for the production and sale of products (works, services). The determination (calculation) of the amount of costs per unit of production is called costing, and the statement (register) in which the cost is calculated is called costing.
Depending on the field of activity of the organization, costs can be expressed in the form of prime costs (in production) or in the form of distribution costs (in trade). Calculating the cost of manufactured products (work performed, services provided) is one of the main accounting issues. On the one hand, reliable and detailed cost calculations are necessary for internal users of accounting information - administration, founders, owners. These data make it possible to determine how profitable a particular type of activity is in certain economic conditions, whether the existing system of organizing the production process is effective, what can and should be changed, in what direction to develop. On the other hand, the composition of an organization's production costs is one of the most important indicators necessary for the calculation and payment of mandatory tax payments, primarily income tax. Errors in cost calculations can lead to serious tax consequences.
Reducing the cost of production is the most important factor in the development of the economy of an enterprise, since by reducing the cost, the enterprise can receive greater benefits by selling products at a constant price.
BIBLIOGRAPHY
BASIC
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Vakhrushina M.A. Management accounting. M.: Exam, 2009. - 250 p.
Vrublevsky N.D. Cost accounting in production: Textbook. M.: INFRA-M, 2007. - 118 p.
Glushkov I.E. Accounting in modern enterprises: Textbook. M.: Delo, 2007. - 608 p.
Kerimov V.E. Cost accounting, calculation and budgeting in various sectors of the production sector: Textbook. - 4th ed. - M.: Publishing and trading corporation "Dashkov and K", 2008. - 480 p.
Kovalev V.V., Sokolov Ya.V. Fundamentals of management accounting. - St. Petersburg: List, 2007. - 580 p.
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Kozlova E.P. Accounting: Textbook. M.: Finance and Statistics, 2008. - 520 p.
Naumova O.V. Analysis of the economic activities of the enterprise. - M.: INFRA-M, 2007. - 236 p.
Nikolaeva S.A. Accounting policy of an enterprise: Textbook. M.: INFRA - M, 2008. - 456 p.
Novodvorsky V.D. Accounting (financial) reporting. - M.: INFRA-M, 2009. - 489 p.
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INTERNET RESOURCES
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4.19. Main production refers to the part of the production process in which the production of products is directly carried out. With a structured management system, the main production is divided into organizationally separate units: production (buildings), workshops, sections, etc., specialized according to subject and technological characteristics. The calculation of production costs is carried out for each administratively separate unit of the main production, highlighting its own direct costs (direct use of material resources and labor) and the costs of servicing production by other structural divisions of the enterprise.
4.20. The costs of main production according to their functional role are divided into the following parts:
Pre-production;
Technological operations for the manufacture of the product;
Production service:
a) own funds;
b) other structural divisions;
Managing your own production.
4.21. In the chemical and petrochemical industries, the costs of preparatory work include only the costs of preparing and mastering the production of products not intended for serial or mass production, as well as increased costs during the development of production of new types of products, which are included in the calculation of direct total production costs.
Increased costs when developing new types of products are justified by production preparation plans, an integral part of which is regulatory and technical documentation.
The amount of expenses for the development of new production facilities, workshops and units (start-up costs) is calculated according to special estimates. These expenses are planned only for the period until the full development of the design production capacity.
4.22. Costs incurred directly in the production process (technological costs), as well as maintenance and production management costs are calculated in the manner specified for the organization as a whole.
4.23. Costs for ensuring the quality provided for by standards and other technical documentation are not particularly planned, except in cases where raw materials and materials that do not meet technological conditions are used, and ensuring the required product quality is associated with increased consumption of raw materials. In these cases, the calculation of material costs is based on the actual conditions of logistics.
Planning of management costs should be preceded by an analysis of organizational structures.
4.24. After calculating the total costs of the planning period, it is necessary to isolate that part of them that relates to the production of finished marketable products. To do this you should:
Calculate the amount of costs for work in progress and deferred costs at the beginning and end of the period. Increases in these costs are deducted and decreases are added to the total cost. Costs in work in progress in the chemical and petrochemical industries are mainly assessed in proportion to the cost of raw materials, materials and semi-finished products used in production, and in some cases - in proportion to direct material and labor costs (in labor-intensive industries);
Add to production costs the amount of upcoming periodic expenses not taken into account in calculating the costs of normal technological operations (for example, forest planting work after deforestation in designated areas and other similar work due to the technical and environmental conditions of production). The costs of carrying out these works are determined by separate estimates;
Subtract from production costs that part of them that relates to work not included in the cost of production. The latter include, in particular:
a) the cost of capital construction work;
b) the cost of production waste, representing the remains of raw materials;
c) the cost of products of auxiliary agricultural and other non-industrial production, produced by the forces and means of main production.
The amount of costs obtained after these operations represents the cost of production of the workshop or production.
In structural divisions with a completed production cycle that produce finished products, this amount will be equal to the cost of marketable products.
In divisions with an unfinished production cycle, the products of which are transferred for use or further processing to other divisions of the enterprise, the amount of costs represents the costs of the workshop's products.
4.25. Specific forms and methods of cost planning for structural divisions are determined depending on the nature of the products produced, the characteristics of the technology and organization of production.
The main criterion is the ability to effectively control costs during production. For these purposes, along with annual plans, operational cost planning is carried out by quarter and month, combined with operational production planning and taking into account changes in production conditions.
4.26. Depending on the adopted management system, organization of work and stimulation of its results, planned calculations of the use of resources and production costs can be communicated to sites and teams. The feasibility of such an organization of intra-production planning is determined by the possibility of taking into account the consumption of resources and the cost of working time and production.
The organization of accounting at enterprises mainly depends on the technology and organization of production, the nature of the products, management structure and other factors that predetermine the processes of documenting business transactions, their systematization, generalization and reflection, maintaining synthetic and analytical accounting, delimitation and distribution of costs between work in progress and finished products, etc.
Depending on the nature of the technological process, all production in the most general form can be divided into mining and processing.
TO mining include industries in which natural raw materials are extracted (by mining) from the bowels of the earth. In such industries there are no costs of raw materials and basic materials for the resulting product. Most extractive industries are characterized by a relatively short duration of production, one processing stage (phase), and the absence of an intermediate product - semi-finished products of their own production, so there is no work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. The peculiarities of extractive industries predetermine the analytical accounting of costs and the calculation of product costs. Thus, production costs are taken into account for the process as a whole with subdivision
Accounting
in analytical accounting by workshops, production sites, and, if necessary, by type of work performed. All costs of the reporting period for established items are fully and directly attributed to the quantity of homogeneous products produced, forming its cost.
Processing industries transform industrial and agricultural raw materials into finished products or semi-finished products. These industries produce relatively complex products. As a rule, they always have work in progress.
Enterprises in these industries process raw materials and materials by chemical or mechanical processing.
TOfirst type processing of raw materials includes production in which the finished product is obtained by sequential processing of raw materials at separate, technologically discontinuous stages, phases or processing stages, for example, the production of beer and canned food. In such industries, cost accounting is carried out not only for the process as a whole, but also for individual technological stages (phases), and within them - for the types of manufactured products. Accordingly, there is a need to calculate the cost of both the final finished product and semi-finished products - products of one or another processing stage (for example, in brewing - malt and beer).
Co. second type processing of raw materials refers to production in which the finished product is obtained by mechanical assembly of pre-manufactured parts, assemblies and other assembly connections. An example is the production of trade and technological equipment, garments, shoes, and various instruments! and devices, etc. These types of production are characterized by the complexity of the technological process, a large range of components used and other features that affect the construction of production accounting, the choice of objects for calculating cost and methods for calculating it.
Under organization of production one should understand a certain organization of labor, the arrangement of workers and equipment, the movement of materials and semi-finished products, the mutual coordination of work in individual areas of production and operations.
Distinguish between flow and non-flow organization of production
In-line the organization of production is the most perfect. In this case, all equipment and workplaces are installed along the way in the form of technological lines, and on each production line a full cycle of operations related to processing is performed.
Chapter II. Accounting at manufacturing enterprises
some parts or manufacturing of this or that product. Therefore, on each production line, the processing process ends with the release of parts or finished products.
With such an organization, the main costs (material consumption, equipment depreciation, energy consumption, labor costs, etc.) can be taken into account for each production and automatic line, depending on the specific features of production.
On conveyor production lines with an established regulated rhythm of work, the production process is stable, and this simplifies the distribution of costs between finished products and work in progress: all costs of the reporting period are attributed to the production of finished products.
Nepotochnaya The organization of production, as a rule, is characterized by a group arrangement of equipment, where each group performs one or more operations that are not complete. Therefore, processed parts, as necessary, are transferred from one group of equipment to another, and often return to the same group of equipment several times, which significantly increases the duration of the production cycle and interoperational backlogs of work in progress.
Depending on the role, which production plays in fulfilling the production program, it is divided into main and auxiliary.
TO main include production facilities that produce specialized products, for the production of which this enterprise was created. The products of the main industries are intended for external sales, and therefore they are of decisive importance for the economy of the enterprise. The main production, for example, in the baking industry includes baking bread, in the canning industry - the production of canned food, in the brewing industry - beer.
Auxiliary production ensure the normal operation of main industries by providing them with a certain type of service or performing work. Thus, in auxiliary industries, for the needs of the main one, devices, models, electricity, compressed air, cold, steam can be produced, equipment can be repaired, containers can be manufactured, etc.
Dividing production into main and auxiliary allows you to separately account for costs on separate accounts: account 20 “Main production” and account 23 “Auxiliary production”.
Accounting
Enterprises may also have non-industrial production and facilities (housing and communal services, kindergartens, nurseries, etc.). But they do not fall under a single classification, since they are not directly related to the manufacture of main production products. Accounting for the costs of such enterprises is carried out on account 29 “Servicing industries and farms”.
Depending on the structure and organization of production management, there are enterprises with a shop and non-shop structure.
Each production or its separate part (stage, redistribution), allocated organizationally, is called a workshop. In accordance with the division of industrial production into main and auxiliary production, there are workshops of the main And auxiliary production.
A workshop is the main structural unit of an industrial enterprise, isolated administratively (and often territorially).
The shop and non-shop structure of production management affects the construction of an analytical summary accounting of production costs. Thus, if the enterprise has closed workshops, the prerequisites are created for the use of the semi-finished method of consolidated accounting. For example, in the brewing industry, they separately calculate the cost of malt, which is a semi-finished product in the production of beer. The shop management structure is usually used in large enterprises. In this case, the costs of each workshop are taken into account separately, on account 25 “General production expenses”.
At small and medium-sized enterprises, a shopless management structure is used, in which production areas are organized instead of workshops of the main and auxiliary production. Under these conditions, consolidated cost accounting is carried out on the basis of a semi-finished option, in which the movement of semi-finished products of own production is not reflected in accounting.
The combined form of production organization has a significant impact on accounting. In many cases, manufacturing enterprises are combines and associations that produce products from several industries. Under these conditions, the economic efficiency of production is expressed mainly in an increase in labor productivity and a reduction in production costs as a result of the rational use of raw materials, materials, fixed assets, labor resources, etc. In this form, accounting is carried out centrally, with the obligatory
Chapter II, Accounting in Manufacturing Enterprises
essential condition for the correct distribution and correlation of costs between industries.
Depending on the nature of products There are three types of production: single, serial and mass.
TO single include production, who carry out individual orders for the production of non-repeating copies of any product or construction and repair work according to consumer orders. For example, individual tailoring of shoes or clothes, baking of certain types of confectionery products according to customer orders. Here, cost accounting is carried out by order.
TO serial include production, engaged in the manufacture of products in batches or series. Batch production is often divided into small-, medium- and large-scale production.
Mass production- this is the production of continuously repeating homogeneous products over a long period of time with strict repeatability of the production process in all areas, lines and workplaces. Such industries include bakery, sausage, brewing, fruit canning, etc.
Based on the nature of the products produced, simple and complex production are also distinguished.
Production consisting of one stage and intended for the production of one type of product is called simple, for example, malt production.
Production, consisting of a number of stages and intended for the manufacture of several types of products, is called complex. In complex production, after each processing stage, a semi-finished product is produced, and only in the last processing stage is the finished product produced.
The construction of production accounting is also greatly influenced by the seasonality of production, the volume and variety of products, the principles of organizing production workshops, the level of concentration and specialization of production and other factors.
1)Retail premises designed to serve the public. In public catering establishments, these include: a lobby, a cloakroom, restrooms and washrooms for visitors, a sales area with a distribution room, a buffet, a room for selling semi-finished products, distributing ready-made meals at home, etc.
2)Industrial premises are designed to ensure the proper technological production process. They are especially strengthened in industrial enterprises and catering establishments.
3) Warehouses are intended for separate storage at a certain temperature and humidity conditions of raw materials, semi-finished products and finished products of varying composition.
4) Administrative and utility premises include: dressing rooms, showers, washrooms and restrooms for staff, a women's hygiene room, a rest room, a health center, a dining room and buffet, an office, etc.
5) Technical, or auxiliary, premises: ventilation chamber, panel room, boiler room, boiler room, coal room, etc.
All premises of a food enterprise must have a certain area and cubic capacity established by the relevant regulatory documents.
The horizontal and vertical arrangement of the premises must be such that during operation they cannot have a negative impact on both the quality of food products and the health of workers.
Production processes accompanied by air pollution of the working area with harmful emissions (gas, steam, moisture, dust, etc.) and associated with loud noise must be carried out in isolated rooms. Premises intended for carrying out technological processes of the same harmfulness are recommended to be located adjacently, if this does not contradict normal technology. In one room, more harmful areas should be isolated from less harmful ones. Sanitary facilities and rooms with high humidity should be located one above the other. It is not permitted to install sanitary facilities, bathtubs, etc. above production and warehouse premises intended for the manufacture and storage of products.
Placing production workshops of a food enterprise in basements and semi-basements is unacceptable, as this can lead to contamination of food products with street dust and reduces their natural lighting. All storage areas should be as close as possible to loading areas. Storage and loading premises can also be located in the basement, if the latter is protected from dampness. Storerooms (warehouses) for finished products should be located as close as possible to the expedition. It is recommended to place the expedition as far as possible from the loading room, preferably on the opposite side of the building. During the expedition there must be a loading platform with a canopy. Inside the expedition, a separate small room or a barrier-enclosed area should be provided for the forwarder, as well as a room (waiting) for the personnel accompanying the cargo. The waiting room should have a separate entrance from the platform, as well as a window opening facing the expedition premises.
Cooled chambers should be combined in one block and a special vestibule should be organized for them. They should not be located above rooms with high temperature and humidity (boiler rooms, boiler rooms, showers, etc.), as well as under rooms in which drains are installed. At food enterprises located in residential buildings, it is not allowed to place refrigerated chambers directly above residential premises.
Waste storage chambers must be refrigerated and, as a rule, have independent access to the yard, excluding any communication with other chambers.
Household premises should be located in an industrial building, in a designated sector, separate from industrial premises, or in an extension to the industrial building. In areas with a cold climate, living quarters for workers, located in a separate building, must be connected to the production building by an insulated passage. Utility premises should be located so that those working in food shops do not pass through the production premises of non-food shops and vice versa.
Toilets should be installed both in the domestic sector and in the industrial sector. In multi-storey buildings, it is allowed to place toilets every other floor, if the number of workers in two adjacent floors is not
74. Sanitary and hygienic requirements for the storage, culinary processing of food products and the sale of dishes in public catering establishments. The use of express methods for monitoring the effectiveness of heat treatment of meat and fish products. "
Sanitary and hygienic requirements for the processing of equipment and utensils in public catering establishments. Using the simplest instrumental methods to control the quality of washing and disinfection, and the correct treatment of personnel’s hands.
76. Sanitary and microbiological control in food hygiene, its significance, goals, planning and objects of sanitary and bacteriological examination. Principles for assessing the results of sanitary and bacteriological examination.
Date added: 2015-02-06 | Views: 574 | Copyright infringement
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