Before analyzing the structure of production,It should be noted that the classification of production is traditionally carried out on the basis of an understanding of which product is ultimately the result of this production. Based on this analysis condition, all production processes are classified as main and auxiliary production, and also such component as serving production is additionally highlighted.
In this whole system, the main place isthe main production carried out during the main production process. As a result of this process, the original objects of labor - raw materials, materials, ideas (if we are talking about intangible production) are converted into consumer products, also tangible and intangible. During the main process, the main productive force is the main means of production. Fixed assets include documented in the accounting system resources (fixed assets) of an enterprise in monetary terms. According to regulatory documents, assets, which have a service life of more than one year, and which are actually used by a company or an enterprise for production activities, belong to fixed assets. These resources throughout the entire period of operation retain a natural form. The finished product in its value, usually takes into account the degree of depreciation of fixed assets in the form of depreciation.
The main production is traditionally divided into three stages: the procurement stage, the processing of primary raw materials and the assembly phase (applied to material production).
Ancillary production process, as a rule, is associated with the manufacture of tools, devices, instruments and other resources with the help of which the final product will be created.
The serving process is usuallyIt is not directly connected with the creation of the final product, it includes the execution of transport services, warehousing operations, technological and pre-sale control of products, etc.
Modern primary production is largelyleast mediated by the way in the enterprise support and service processes. Accounting for costs associated with the production of the final product and its sale, as a rule, is carried out by the following positions:
1. Material costs for the implementation of all production stages (processes);
2. Salary of production and support personnel of the enterprise;
3. Deductions for state and social programs;
4. Depreciation;
5. Costs associated with unrecognizable factors that have already arisen during the production process.
As a rule, specific reporting on items of accounting for the main production is established by each organization independently.
The main production is characterized by the presence ofspecific factors, that is, such circumstances and conditions, without which any production is impossible in principle. The classic consideration of these factors relates labor, capital and land to them.
Labor is an immaterial factoraccumulating knowledge, intellectual abilities of a person, his professional skills and abilities, psychological factors of labor. The material factors include the means and objects of labor, which together form capital.
The category in question is one ofmajor in classical economic theory and serves as the basic concept for the formation of all strategies for economic development at any level of management.
