Accounting basic production costs, and support, involves grouping the main indicators in the following categories:
- of his species - the main, auxiliary, serving;
- on sources of formation - arising directly during the production by the process of enterprise management;
- on other grounds (direct, productive, invoices, etc.).
Organization of accounting principles due to:
- immutability of the established methodology;
- completeness of all operations;
- correct correlation of costs by periods;
- differentiation of current costs and capital expenditures;
- rationing cost structure.
main production is understood as the production activities of the enterprise or company as a result of which produce marketable products, services, for which the enterprise was created.All costs for the main production are carried out on the basis of the calculation account 20, which is so called - "Primary production".
As suggested by the basic production cost accounting in the debit of the account summarizes the costs of funds, and on the credit list, they should be reflected as a write-off on the basis of the value of the total cost has already produced and sold products.More specifically: the debit of the account records the expenses incurred by the company directly to the organization and implementation of production activities.It also reflected cost accounting auxiliary production: debit - by 20, credit - Account 23. In some cases, in addition to the specified account is opened sub-accounts to reflect the performance of non-core and non-standard cost.
Traditionally, the main production cost accounting of the account 20 indicators reflected involves classified by types of manufactured goods, by type of costs, distribution costs between the structural elements of the company.
list reflects the articles which contain the basic production cost accounting is regulated by guidelines on its organization and management, which are issued relevant line departments.They tend to assume such articles (items):
- Raw materials and semi-finished raw materials.
- Deductible recyclable waste.
- Purchased semi-finished products and components.
- fuel and energy.
- production services that are provided by enterprises and companies.
- salary.
- Social payments and deductions.
- taxes.
- Preliminary production costs.
- Expenses incurred in connection with the maintenance of production equipment.
- overhead and general running costs of the company.
- expenses incurred in connection with the issue of defective products.
- costs associated with the implementation of output.
Typically, cost accounting is made of the main production cost calculation method, which involves the calculation of the total amount of costs and determination of the unit cost of produced goods.
All accounting data is an important parameter for the development of strategy and tactics of the manufacturing enterprise.Whatever the type of economy, elements of planning in any business, there are always.Therefore, the main indicators of the production plan for the company or companies can, and even should include topics such factors as:
- nomenclature - the composition of marketable products in its parametric properties (classes, destination, type, size, etc..);
- refresh rate - the quantity, the value of which characterizes the ratio of new product samples for the old.
plans there is a classification of indicators at baseline and operational.The first group includes, for example, sales, product quality, profit margins, policy stability, the stock price, and others.
attributed to operational performance policies to reduce costs, value added, turnover ratio, investments.Current planning includes a number of indicators in terms of production, stocks of materials, financial performance, compensation fund, its average level and other.
