According to the nature of the products produced, production is divided into. Moscow State University of Printing Arts

Cost estimates at light industry enterprises can be organized depending on the method of cost assessment, on the nature technological process or from the completeness of the inclusion of costs in the cost finished products.

Depending on the method of estimating costs, accounting methods are divided into the following types:

the method of cost accounting at actual cost;

the method of accounting for costs at standard cost;

The method of accounting for costs at the planned cost.

Depending on the nature of the production process, cost accounting methods are divided into:

boiler room

· ordered;

crosswise (semi-finished or non-semi-finished).

Depending on the completeness of the inclusion of costs in the cost of finished products, there are:

The method of cost accounting at full cost;

The method of accounting for costs at reduced cost.

Despite the simplicity of cost calculation by the method at actual cost, this method is rarely used, since its main drawback is that actual costs can only be determined at the end of the reporting period.

The essence of the normative cost accounting method is that the enterprise's economists first determine the cost rates for each type of manufactured product (as a rule, the rates are determined based on the cost rates in force at the beginning of the reporting period). During production process cost accounting is carried out within these established norms, and deviations from them are determined. The application 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 is used in light industry in conditions of large-scale production of products, for example, in clothing, knitwear, and footwear production. The costs of manufacturing a unit or a batch of products are calculated based on the accepted standards for production, followed by separate accounting for deviations from the standards and changes in the accepted standards (for which signal corroborating documents are drawn up with hallmarks). Normative cost estimates are compiled for each type and style of the product. However, the disadvantage this method is a large complexity of calculations.

The method of accounting for costs at the planned cost is based on the use of planned norms, calculated not from current cost norms, but taking into account forecasts for the future.

Boiler or simple the method can be applied 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 cost of a unit of production is determined by dividing the total amount of costs incurred for reporting period, on the number of products released during this period.

Application custom 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" sub-accounts are opened for each individual order, which take into account the costs incurred in the execution of these orders. Unit cost is determined by dividing the total cost of producing an order by the number of items produced under that order. In light industry, the use of the order-by-order method is possible in sewing, knitwear, and footwear enterprises of individual and small-scale production, in which orders are formed based on the individuality of demand (performance of work on individual orders). With the order-by-order method, costs are planned and accounted for for each specific order. The object of calculation and cost accounting for the order method are specific view products or clothing made to order.

In conditions of mass production of one product name, the cost accounting method can also be used. In this case, the type of product depending on the price list (article, grade, size, etc.) is taken as the object of accounting and costing.

If the technological process of manufacturing products consists of several successive stages of processing raw materials and semi-finished products made in the process of processing, then it is convenient to use crosswise method. Each stage of the technological process, as a result of which semi-finished products or are produced, is called redistribution. The essence of the progressive method is that the object of cost accounting is a redistribution, within which accounting is carried out according to costing items and types of manufactured products. It should be noted that in the light industry, the cost accounting method is used mainly in the textile industry.

I must say that textile production is probably the most difficult among the light industry. Take, for example, the production of woolen fabrics, the full technological cycle of which consists of several stages: spinning, weaving, finishing.

In order to clearly understand how cost accounting is organized in the textile industry, it is necessary to have a good understanding of the fabric manufacturing technology. So let's take a closer look at this point. Note that the textile industry uses natural and synthetic fibers as raw materials. Natural fibers include wool, cotton, silk, linen, and more. Products are used as artificial fibers chemical industry: viscose, lavsan, capron and the like.

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, that is, to the next processing stage. In weaving workshops, as a result of weaving the weft fabric and the warp, a harsh fabric (severity) is obtained. 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 the production of fabrics in the textile industry is quite complex and time-consuming.

For reference: depending on the combination of the listed stages of the production process, textile enterprises are organizationally divided into:

· Complete cycle plants with all three stages of production;

Semi-combinations - combining only spinning and weaving or weaving and finishing.

· specialized textile enterprises, the production of which consists of only one stage, for example, a spinning mill, weaving or finishing.

When using the crossover method, two options are possible: semi-finished and non-semi-finished.

If an enterprise uses a non-semi-finished option, then the cost of semi-finished products transferred from one stage to another is not calculated. Accounting for direct costs is carried out for each redistribution, and the cost of raw materials and materials is taken into account only in the costs of the first redistribution. The cost of finished products is determined by summing up the costs of all stages.

If a semi-finished method of accounting is used within the framework of the distribution method, then the cost of production of each redistribution is calculated. In this case, the cost of semi-finished products of each subsequent stage is the sum of the costs of this stage of processing 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 their own production are yarn and raw materials, which can be used by them both for the manufacture own products, and be realized on the side.

Calculation of the cost 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 stage one type of product is produced.

If several types of products are produced at each stage or several orders are executed, then it is advisable to apply the principles of the order method to account for the costs of each stage.

Note!

The cost accounting method used by the organization is fixed in the accounting policy of the organization.

To summarize information on production costs for the release of products by the Chart of Accounts accounting account 20 "Main production" is intended.

Indirect costs associated with the management and maintenance of the main production are collected on the debit of accounts 25 "General production costs" and are written off to the debit of account 20 "Main production".

The costs associated with losses from marriage are debited to account 20 "Main production" from the credit of account 28 "Marriage in production".

The sums of the actual cost of finished products, depending on the accepted in the organization accounting policy can be debited from the credit of account 20 “Main production” to the debit of accounts 43 “Finished products”, 40 “Output of products (works, services)”.

Consider the procedure for reflecting operations in accounting when using the cost accounting method.

Example.

(numbers of the example are taken conditionally)

Let's assume that the textile mill LLC "Russian Textile" is engaged in the production of woolen fabrics. The technological process of production is carried out sequentially in three shops: spinning production (workshop 1), weaving production (workshop No. 2) and finishing production (workshop 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 accounting policy of the organization provides for:

write-off of general economic and general production expenses is carried out between redistributions in proportion to the amount of direct expenses;

The organization generates the full cost of production, that is, the write-off from account 26 "General business expenses" is carried out to the debit of account 20 "Main production";

· Remains of work in progress are determined in proportion to the remnants of raw materials.

For the reporting month, the costs of workshops for the production of woolen fabrics amounted to:

	Naming of expenditures
	Direct costs, total
	Including:
	Wage
	Depreciation deductions
	The share of direct costs for redistribution in the total volume of direct costs
	Released for production of raw materials
	Remains of raw materials at the end of the month
	The share of raw material residues in its total quantity
	General running costs
	overhead costs
	Total expenses

In the accounting of Russian Textile LLC, these business transactions will be reflected as follows:

The organization of accounting in enterprises mainly depends on the technology and organization of production, the nature of products, the management structure and other factors that predetermine processes. documentation business operations, 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 general view 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 redistribution (phase), the absence of an intermediate product - semi-finished products of their own production, so they do not have work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. Peculiarities of extractive industries predetermine analytical cost accounting and calculation of production costs. So, production costs are taken into account for the redistribution as a whole with subdivision

Accounting

analysis in analytical accounting by workshops, production sites, and, if necessary, by type of work performed. All costs of the reporting period under the established items are fully and directly related to the amount of homogeneous products produced, forming its cost.

Processing industries convert industrial and agricultural raw materials into finished products or semi-finished products. In these industries, relatively complex products are manufactured. As a rule, they always have a work in progress.

Enterprises of these industries process raw materials and materials by their chemical or mechanical processing.

Tofirst kind processing of raw materials refers to 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. 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 - by type of manufactured products. Accordingly, it becomes necessary to calculate the cost of both the final finished product and semi-finished products - products of one or another stage (for example, in brewing - malt and beer).

Co. second kind processing of raw materials refers to production in which the finished product is obtained by mechanical assembly of prefabricated parts, assemblies and other assembly connections. An example is the production of trade and technological equipment, garments, shoes, various appliances! and devices, etc. Such 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 cost calculation objects 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 in-line and non-in-line organization of production

inline the organization of production is the most perfect. At the same time, all equipment and workplaces are installed along the way in the form of production lines, and on each production line a full cycle of operations related to processing

Chapter II. Accounting at manufacturing enterprises

which parts or the manufacture of a particular 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 (consumption of materials, depreciation of equipment, 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.

non-streaming the organization of production, as a rule, is characterized by a group arrangement of equipment, where each group performs one or more operations that do not have completeness. Therefore, the workpieces, if necessary, are transferred from one group of equipment to another, and often return several times to the same group of equipment, which significantly increases the duration of the production cycle and work-in-progress backlogs.

Depending on the role which production plays in the implementation of the output program, it is divided into main and auxiliary.

To main include industries that manufacture profile products, for the production of which this enterprise was created. The products of the main industries are intended for sale to the outside, 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 manufacture of canned food, in the brewing industry - beer.

Auxiliary production ensure the normal operation of the main industries, providing them with a certain type of service or performing work. So, in auxiliary industries for the needs of the main one, fixtures, models, electricity, compressed air, cold, steam can be produced, equipment repairs, container manufacturing, etc. can be carried out.

The division of 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 products of the main production. Accounting for the costs of such enterprises is kept on account 29 “Serving industries and farms”.

Depending on the structure and organization of production management, there are enterprises with workshop and non-shop structures.

Each production or its separate part (stage, repartition), allocated organizationally, is called a workshop. According to division industrial production divided into primary and secondary workshops of the main and auxiliary industries.

The workshop is the main structural unit industrial enterprise, isolated in administrative (and often in territorial) respect.

The workshop and non-shop structure of production management affects the construction of an analytical summary of production costs. So, if there are subject-closed workshops at the enterprise, prerequisites are created for the use of a semi-finished method of consolidated accounting. For example, in the brewing industry, a separate cost calculation is made for malt, which is a semi-finished product in the production of beer. The shop management structure is usually used in large enterprises. At the same time, the costs of each workshop are taken into account separately, on account 25 “General production costs”.

At small and medium-sized enterprises, a workshopless management structure is used, in which production sites are organized instead of workshops of the main and auxiliary industries. Under these conditions, the consolidated accounting of costs is carried out on the basis of a non-fabricated option, in which the movement of semi-finished products of own production is not reflected in accounting.

The combined form of organization of production significantly affects the conduct of accounting. In many cases, manufacturing enterprises are combines and associations that produce products from several industries. In these conditions economic efficiency production is expressed mainly in the growth of labor productivity and a decrease in the cost of production as a result of rational use raw materials, materials, fixed assets, labor resources etc. With this form, accounting is maintained centrally, with the obligation

Chapter II, Accounting in manufacturing enterprises

telny 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 refer production, who carry out individual orders for the manufacture of non-repeating copies of any product or construction and repair work on consumer orders. For example, individual tailoring of shoes or clothes, baking certain types confectionery on customer orders. Here, cost accounting is carried out by orders.

To serial refer production, engaged in the manufacture of products in batches or series. Serial production is often subdivided into small-scale, medium-scale and large-scale production.

Mass production- this is the production of continuously repeating homogeneous products for a long time with a strict repeatability of the production process at all sites, lines and workplaces. Such industries include bakery, sausage, brewing, fruit canning, etc.

By the nature of the products produced, simple and complex production is also distinguished.

Production, consisting of one stage and intended for the production of one type of product, is called simple, for example, the production of malt.

The production, consisting of a number of redistributions and intended for the manufacture of several types of products, is called difficult. In complex production, after each processing stage, a semi-finished product is produced, and only in the last processing stage - finished products.

The construction of production accounting is also greatly influenced by the seasonality of production, the volume and variety of products, the principles of organization production shops, the level of concentration and specialization of production and other factors.

Under type of production is understood as a set of features that determine the organizational and technical characteristics of the production process carried out at one or many workplaces, on the scale of a site, workshop, enterprise. The type of production largely determines the forms of specialization and methods of organizing production processes.

The classification of types of production is based on the following factors: the breadth of the nomenclature, the volume of output, the degree of constancy of the nomenclature, the nature of the workload and their specialization.

Product range represents the number of product names assigned to production system, and characterizes its specialization. The wider the nomenclature, the less specialized the system, and, conversely, the narrower it is, the higher the degree of specialization.

Product output is the number of products of a certain type produced by the production system during a certain period. The volume of output and the complexity of each type of product have a decisive influence on the nature of the specialization of this system.

Degree of nomenclature constancy- this is the repeatability of the manufacture of a given type of product in successive periods. If in one planning period a product of this type is produced, but is not produced in other periods, then there is no constancy factor. Regular repetition of the release of products of this type is one of the prerequisites for ensuring the rhythm of production. In turn, the regularity depends on the volume of output of products, since a large: volume of output can be evenly distributed over successive planning periods.

In the manufacture of products, depending on the volume and nature of the output, there are three main types of production: single, serial and mass.

Single production is characterized by the manufacture of piece, as a rule, unique, products of various types and purposes, a wide range and a small volume of production of identical products. Patterns either do not repeat or repeat irregularly. Jobs do not have deep specialization. It is impossible to permanently assign operations to individual workplaces, and the coefficient of specialization is more than 40 detail operations per one workplace. The specialization of such jobs is due only to their technological characteristics and the size of the processed products. In this production, universal equipment is used, and basically a sequential type of movement of a batch of parts through the operations of the technological process. Factories have a complex production structure, and workshops are specialized according to the technological principle. Single production is characterized by the presence of a significant work in progress, the lack of assignment of operations to workplaces, the use of unique equipment, frequent reconfiguration of equipment, high qualification of workers, a significant share of manual operations, overall high labor intensity of products and a long cycle of their manufacture, high cost of products. A diverse range of products makes unit production more mobile and adaptable to fluctuating demand for finished products. This type of organization is typical for pilot plants that produce prototypes of products. Such production justifies itself economically only in the manufacture of unique, technically complex products, units of large unit capacity, which require a limited amount (for example, turbogenerators).

Thus, we can distinguish the following features of a single production:

the inconsistent nature of the production process;

a wide and variable range of manufactured products;

dispersal of production by specialized divisions of the enterprise;

production of products on the basis of individual (for each product) orders;

Use of highly qualified workers in the production process; increased duration of the production cycle;

Quality control of each finished product.

Single production includes the production of the largest machines, unique instruments, equipment, powerful hydraulic turbines and generators, rolling mills, walking excavators, nuclear reactors and other products, as well as non-standard products for individual orders.

Mass production characterized by the release of batches of homogeneous products within a specified period of time. Serial production is characterized by the production of a limited range of products. Batches (series) of products are repeated at regular intervals. Depending on the size of the series, small-batch, medium-batch and large-batch production is distinguished.

In mass production, it is possible to specialize individual workplaces for performing similar tasks. technological operations. The level of production costs is reduced due to the specialization of jobs, the widespread use of labor of workers of medium qualification, effective use equipment and production space, reducing, in comparison with a single production, wage costs.

Series products are standard products, such as machines of the established type, usually produced in larger quantities ( metal cutting machines, pumps, compressors, chemical and Food Industry).

Distinctive features of serial production are:

production in batches of a relatively limited range of repetitive products;

Relatively short duration of the production cycle;

typification of the technological process;

Availability of specialized equipment and jobs;

the use of workers of medium qualification in the production process;

mechanization of product quality control.

Small-scale production tends to be single-piece: products are produced in small series of a wide range, their repeatability in the program of the enterprise is either absent or irregular, and the sizes of the series fluctuate; the company constantly develops new products and stops the production of previously mastered ones. A wide range of operations is assigned to jobs. Equipment, types of movements, forms of specialization and production structure are practically the same as in unit production.

Medium-scale production is characterized by the fact that products are produced in fairly large series of a limited range; series are repeated with a known regularity. A narrower range of operations is assigned to jobs. The equipment is universal and special, the type of movement of objects of labor is parallel-sequential. Factories have a developed production structure, procurement shops specialize according to the technological principle, and machine-assembly shops create object-closed sections.

Large-scale production is characterized by the manufacture of products in large series of a very narrow range. Wherein the most important species products can be produced continuously. Jobs are specialized, the equipment is usually special, the types of movements of objects of labor are parallel-sequential and parallel. Factories have a simple production structure, processing and assembly shops are specialized according to the subject principle, and procurement shops are specialized according to the technological principle.

Mass production advantages:

high efficiency of using advanced equipment and technology;

· detailed development technology, which is carried out with high efficiency, since the costs of it are distributed over a relatively large number of products;

· Rare readjustability of production from one product to another, which saves a lot of time and costs in comparison with a single production.

Mass production characterized by the release of large volumes of a limited range of products for a long time. Mass production is characterized by the production of certain types of products in large quantities at highly specialized workplaces over an extended period. Mechanization and automation of mass production can significantly reduce the share manual labor. Mass production is characterized by an unchanged range of manufactured products, specialization of jobs in the performance of one permanently fixed operation, the use of special equipment, low labor intensity and duration of the production process, high automation and mechanization.

The cost of mass-produced products is minimal compared to single-unit and mass-produced products. This type of production is economically feasible with a sufficiently large volume of output. Necessary condition mass production is the presence of a steady and significant demand for products. In conditions economic crisis mass production becomes the most vulnerable.

Examples of such production are the manufacturing of automobiles, computers, consumer electronics, ball bearings; mass service in the service sector - the processes of functioning of the subway, department stores, airports.

The main distinguishing features of mass production are:

· high degree specialization of production;

the continuity of the production process;

· automation of technological process;

standardization and unification of parts, components and assemblies;

production scheduling;

automation of product quality control.

At enterprises with mass production, a narrow range of operations is assigned to jobs, all products are manufactured simultaneously and in parallel, special equipment, the type of movement of objects of labor is parallel. Shops and sections are specialized mainly according to the subject principle. Factories have a simple and well-defined production structure.

Compared to serial and single-piece production, this type of production has a number of advantages:

It becomes possible to introduce a pre-developed technological process, use specialized equipment and place it in the course of technological operations;

· conditions are being created to increase the productivity of workers servicing specialized equipment, and to increase their qualifications;

simplifies the development of plans and norms in production, the organization of accounting and management.

The type of production is of decisive importance on the features of the organization of production, its economic indicators, the structure of the cost (in the individual, the share of human labor is high, and in the mass - the cost of repair and maintenance needs and maintenance of equipment), different levels of equipment.

Comparison by factors of production types is shown in Table 1.

Table 1. Characteristics of production types

		Type of production
singular	serial	massive
	The range of manufactured products		Limited
	Nomenclature constancy	Is absent
	Issue volume
	Assignment of operations to jobs	Is absent	Partial
	Applied equipment	Universal	Universal + special (partly)	Mostly special
	Applied tools and equipment	Universal	Universal + special	Mostly special
	Worker Qualification			Mostly low
	Production cost
	Production specialization of workshops and sections	Technological	mixed	subject

Thus, the type of production is a set of organized, technical and economic features production. Depending on the level of concentration and specialization, three types of production are distinguished: single - is characterized by a wide range of manufactured products, a small volume of their production, and the performance of very diverse operations at each workplace; serial - a relatively limited range of products is produced (in batches). As a rule, several operations are assigned to one workplace; mass - characterized by a narrow range and a large volume of output of products continuously manufactured for a long time at highly specialized workplaces.

Enterprise classification Catering

Public catering enterprises are classified depending on the nature of production, the range of products, the volume and types of services provided.

depending onnature of production public catering enterprises are divided into procurement, pre-cooking and enterprises with a full production cycle.

The group of procurement enterprises includes enterprises that manufacture semi-finished products and finished products to supply them to other enterprises: procurement factories, semi-finished products factories, specialized procurement workshops, specialized culinary and confectionery workshops.

Pre-cooking enterprises include enterprises that manufacture products from semi-finished products obtained from procurement enterprises of public catering and food industry enterprises. These include: canteens - pre-cooking, canteens - distributing, restaurant cars, etc.

Enterprises with a full production cycle carry out the processing of raw materials, produce semi-finished products and finished products, and then sell them themselves. Such enterprises include large public catering enterprises - catering plants, restaurants, as well as all enterprises operating on raw materials.

Depending on the range of products produced, public catering enterprises are divided into universal and specialized ones. Universal enterprises produce a variety of dishes from different types raw materials. Specialized enterprises carry out the production and sale of products from a certain type of raw material - cafe-dairy, cafe-confectionery; fish canteens, restaurants ; carry out the production of homogeneous products - restaurants, cafes with national cuisine, dietary canteens. Highly specialized enterprises produce a narrow range of products - barbecue, dumplings, dumplings, chebureks.

Depending on the totality of individual features that characterize the quality and volume of services provided, the level and quality of service, catering establishments of a certain type are divided into classes. Restaurants and bars are subdivided into them: luxury, superior and first.

Depending on the time of operation, public catering establishments can be permanent and seasonal. Seasonal enterprises do not operate all year round, but during the spring and summer period.

In places of rest, a large number of such enterprises open. Stationary enterprises operate throughout the year, regardless of the season, but in the non-summer period they can increase the number of outdoor places.

Depending on the place of operation, public catering enterprises can be stationary and mobile - restaurant cars, canteens, etc.

Depending on the contingent served, public catering establishments are divided into public, serving everyone who visits them, and public catering establishments at manufacturing enterprises, institutions and educational institutions(working, school, student, children, etc.)

An industry is a group of enterprises that produce products that are homogeneous in purpose, process homogeneous raw materials and are characterized by the same technological processes.

For the organization of accounting production costs influence:

1. Activities

2. Features of technology and organization of production

3. Nature of products

4. Management structure

5. Other factors that determine the processes of documenting business transactions, their systematization, maintaining synthetic and analytical accounting, delimitation and distribution of costs between work in progress and finished products.

Consider the classification of industries in terms of their impact on the organization of cost accounting. In relation to industry, all industries, depending on the nature of the technological process, can be divided into two groups: mining and manufacturing.

To mining include production for the extraction of earth, water, forests, mineral and organic resources from the bowels for their subsequent processing or use. These include enterprises for the extraction of coal, oil, gas, ore, fishing, logging, etc. They are characterized, as a rule, by relatively simple technology. 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 redistribution, the absence of an intermediate product - semi-finished products of their own production, so they do not have work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. Features of extractive industries predetermine the analytical cost accounting and features of calculating the cost of production. So, production costs are taken into account for the redistribution as a whole with a subdivision in analytical accounting by workshops, production sites, and, if necessary, also by type of work performed. All costs of the reporting period under the established items are fully related directly to the amount of homogeneous products produced, forming its cost.

Processing_ industries convert industrial and agricultural raw materials into finished products or semi-finished products. In these industries, relatively complex products are manufactured. As a rule, they always have a work in progress.

By technological feature creating a product, they, in turn, are divided into two subgroups. The first of these covers industries in which final product formed by successive processing of raw materials. The technological process in these industries is characterized by a number of redistributions, processes (phases). The product of each stage, called a semi-finished product, is transferred to the next stage. An example of the production of this subgroup is a metallurgical plant with a full production cycle, a textile factory.

In such industries, cost accounting is carried out not only for the process as a whole, but also for individual technological limits (phases), and within them - for the types of manufactured products. Accordingly, there is a need to calculate the cost of both final finished products and semi-finished products.

The second subgroup is formed by production, in the various workshops of which individual parts are created, assembled into intermediate units, which are ultimately combined into a finished product. The most typical example of this type of production are machine building plant, garment factory, footwear production. Such 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 cost calculation objects and methods for calculating it.

The organization of cost accounting and the calculation of the cost of production are significantly influenced by the degree of specialization of the enterprise and the mass production of products. On this basis, production is divided into single, serial and mass.

single called the production of individual types of products or small batches of homogeneous products. As a rule, the production of these products is not repeated. An example of this type of production would be shipyards, heavy engineering plants. Cost accounting is carried out on orders.

Serial production is characterized by the periodic release of certain batches (series) of products. The organization of production according to this type is most often found in machine tool and instrument making, tool production.

Mass production is the most perfect type organization of production, in which, to a greater extent than in other industries, automation and mechanization of many processes is ensured. In mass production, products of the same type are produced continuously with a relatively limited range. It usually includes extractive industries. In the manufacturing industries, mass production is typical for a number of branches of engineering (automobile, tractor industry), light and food industries.

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.

There are in-line organization of production and non-in-line, or group, which affect the construction of production accounting.

inline the organization of production is the most perfect. With such an organization, all equipment and jobs are installed along the way in the form of production lines, and each production line performs a full cycle of operations related to the processing of parts or the manufacture of a particular product. Therefore, on each production line, the processing process ends with the release of parts or finished products.

At non-streaming organization of production, as a rule, a group arrangement of equipment is used. In this case, each group of equipment performs one or more operations that do not have a complete character. Therefore, workpieces, if necessary, are transferred from one group of equipment to another, and often return several times to the same group of equipment, which leads to a significant increase in the duration of the production cycle and work-in-progress backlogs.

Types of production. Large and medium-sized manufacturing enterprises, in turn, are subdivided into workshops, sections or other structural units. Usually at the enterprise two groups of such divisions (productions) are created: main and auxiliary

The main production (main workshops) is intended for the manufacture of profile products, for the production of which the enterprise was created. These products, works and services are generally sold in accordance with sales or supply contracts. In turn, the workshops of the main production are divided into groups. Yes, on car factory the main ones include procurement shops (foundry, forging, pressing), processing (mechanical, frame, body, thermal, galvanic) and assembly shops (assembly of engines, rear axles, main conveyor). The main production in the baking industry includes baking bread, in the canning industry - the manufacture of canned food, etc.

Auxiliary production (auxiliary workshops) are created to ensure normal operation(maintenance) of the main industries, providing them with a certain type of service or performing work. In industry, they include workshops for the production various kinds energy (power plant, steam boiler, compressor, oxygen station), tool manufacturing (tool, stamping, model shops), repairs (mechanical repair, repair and construction shops). Part of the production of auxiliary shops can be sold to the side.

The division of production into main and auxiliary 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 industries, since they are not directly related to the manufacture of products of the main production. Accounting for the costs of such enterprises is kept on account 29 “Serving industries and farms”.

Depending on the structure and organization of production management, there are enterprises with workshop and non-shop management structure.

Each production or its separate part (stage, repartition), allocated organizationally, is called a workshop. In accordance with the division of industrial production into main and auxiliary, shops of the main and auxiliary productions are distinguished.

The workshop is the main structural unit of an industrial enterprise.

The workshop and non-shop structure of production management has an impact on the construction of an analytical summary of production costs. So, if the enterprise has subject-closed workshops, prerequisites are created for the use of a semi-finished method of consolidated accounting. For example, in the brewing industry, a separate cost calculation is made for malt, which is a semi-finished product in the production of beer. The shop management structure is usually applied to large enterprises. At the same time, the costs of each workshop are taken into account separately, on account 25 "General production costs".

At small and medium-sized enterprises, a non-workshop management structure is used, in which production sites are organized instead of workshops of the main and auxiliary industries. Under these conditions, the 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 organization of production has a significant impact on the organization of accounting. In many cases, manufacturing enterprises produce products from several industries. With this form, accounting is kept centrally, with prerequisite correct distribution and correlation of costs between industries.

By the nature of the products produced, simple and complex production is 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 redistributions 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 - finished products.