Before analyzing the structure of production, should stipulate the classification of the production is based on the traditional understanding of a product, in the end, is the result of production.Based on this analysis conditions, all production processes are classified as primary and secondary production, as well as an additional component such as a distinguished service industries.
Throughout this system, is dominated by primary production, carried out during the primary production process.As a result of this process, the original objects of labor - raw materials, materials, ideas (in the case of non-material production) are transformed into consumer products, as tangible and intangible.In the main process, the main productive force are the main means of production.Fixed assets include documented in the accounting system resources (fixed assets) of an enterprise in terms of money.According to the regulations, to the fixed assets owned assets with a useful life of more than one year, and which are actually used by the company or enterprise for production activities.These resources throughout the life cycle retain the natural form.The finished product in its value, as a rule takes into account the degree of depreciation of fixed assets in the form of depreciation.
main production is traditionally divided into three stages: procurement stage processing of raw materials and assembly phase (with respect to material production).
auxiliary production process, is generally associated with the manufacture of tools, fixtures, equipment and other resources with which will create the final product.
server process, usually directly to the creation of the final product is not connected, it includes the transport service, warehouse operations, conducting technological and pre-control products, etc..
modern main production is largely mediated by the wayorganized by the company support and service processes.Accounting for costs associated with the production of the final product and its implementation is usually carried out on positions:
1. The material costs of all production stages (processes);
2. The salary of support staff and production company;
3. Deductions for state and social programs;
4. Depreciation;
5. Costs associated with unreported factors that have arisen in the course of the production process.
As a rule, the specific statements of account of the main items of production, established by each organization independently.
main production is characterized by the presence of specific factors, ie such circumstances and conditions, without which any production is impossible in principle.The classic discussion of these factors apply to them labor, capital and land.
labor - is immaterial factor accumulates knowledge, intellectual abilities, his professional skills, psychological factors of labor.To the real factors include tools and objects of labor, which together form the capital.
the category in question is a major in classical economic theory and serves as the basis for the formation of the concept of economic development strategies at all levels of management.
