This document is a summary account of the cost of production, is intended to summarize, classification and analysis of information on the costs of production.This account information is grouped by type of expenditure and sources of their formation, the formation places, objects of calculation.When such accounting organization, moreover, important that the algorithm sequence grouping as this provides the opportunity to match the results obtained.
aspects, within which can be considered a consolidated account of the cost of production, the following:
- first, this account may manifest as a comprehensive record of all expenses of the enterprise or company to produce a final marketable products, in other words, how a certain sequence of operationsThe sum of the cost of manufacturing the product;
- secondly, as a system, methodology of generalization of data on costs of production of the enterprise or company as a whole.
are 2 major method of accounting under consideration: semi-finished and bespolufabrikatny.In accordance with what method is used, the cost of the goods, issued by the entity, as determined in two ways.The first cost of the object is calculated from the final (product) produced by sequential addition of the costs of its raw type to the issuing stage.The second account is conducted at each stage of production, with separately calculated the real cost of each of the semi-finished products.The cost price of the final product with this method of accounting is determined by summing the values of used semi-finished products produced by the enterprise, the cost of processing and assembly in future stages of production.It also includes management accounting and cost of production.
Synthesis of information made on the account 21, which are reflected, for example, such factors as the cost of crude rubber, pig iron, chemical raw materials, yarn, and so on, depending on the manufacturing industry.Posting semis as provides a consolidated record of the cost of production, it takes place on the basis of the relevant invoices, as well as the other primary documents.Also documented the subsequent transfer of semi-finished product to the next shop or the next production section.Reflection of movement going on at cost.In some cases, according to the profile of the company and its industry membership, the account movement is carried out semi-finished products made now at list (settlement) value for money.The resulting difference in the amount is charged to the balance of the reporting period.
main feature of semi-finished version that implements a consolidated record of the cost of production, it is the account of cost of previous production stages of the structural subdivisions of the enterprise or company.The advantages of this option are that:
- formed the ability to display the cost of items, and this, in turn, allows one to quickly and accurately determine its own cost of production to produce semi-finished products.This is especially valuable if the company implements the results of work in progress (semi-finished products) during the production process;
- guaranteed effective control over the production process in the workshops of the company and its production sites that produce these same intermediates.Accounting in this case, not only has information on costs, but also can determine the gross volume of industrial production in these departments.Comparison of sales revenue with the cost of domestic spending, accounting gives an opportunity to fix the final results of these structural units;
- carried out a systematic account of the cost of production, semi-finished wire movement, which virtually eliminates (at least significantly reduces) the risk of theft and waste;
- greatly simplified the procedure of registration, because the values are reduced.
The disadvantage of this method is that it is a fairly routine work that requires a bitmap of accounting, then the classification and grouping of indicators by product.In this account of the total amount of costs shall be calculated outside the system means and the movement of objects intrafactory work in progress is not reflected in accounting.
