Accounting of costs of main production, as well as auxiliary, involves the grouping of the main indicators in the following categories:
- by its types - the main, auxiliary, serving;
- according to the sources of formation - arisen directly in the course of production, created in the process of enterprise management;
- on other grounds (direct, productive, overhead, and others).
Organization of accounting due to the principles:
- immutability of the established methodology;
- completeness of information about all operations;
- correct correlation of costs by periods;
- differentiation of current costs and capital investments;
- rationing of cost structure.
The main production is understood asproduction activity of an enterprise or company as a result of which a commodity product is produced, services for which this enterprise was created. All costs for the main production are carried out on the basis of the calculation account 20, which is called “Main production”.
As involves the cost of the mainproduction, in the debit of this account summarizes the costs of all funds, and under the credit section they are to be reflected as written off on the basis of the total cost of already manufactured and sold products. More specifically: the debit of this account reflects the expenses incurred by the company directly with the organization and implementation of production activities. It also reflects the accounting of the costs of auxiliary production: debit - account 20, credit - account 23. In some cases, in addition to the specified account, subaccounts are opened to reflect non-core and non-standard cost indicators.
Traditionally, accounting for the cost of primary productionaccount 20 assumes a classified reflection of indicators by types of goods produced, by types of costs, by the allocation of costs among the structural elements of the company.
The list of reflected articles that contain accountingthe cost of the main production is governed by guidelines for its organization and management, which are issued by the relevant specialized departments. They, as a rule, assume such articles (positions):
- Raw materials and semi-finished products.
- Deductible returnable waste.
- Acquired semi-finished products and components.
- Fuel and energy.
- Production services that are provided by third-party enterprises and companies.
- Salary.
- Social payments and deductions.
- Taxes
- Preparatory production costs.
- The costs incurred in connection with the maintenance of production equipment.
- Overhead and general business expenses of the enterprise.
- Costs incurred in connection with the release of defective products.
- Costs associated with the sale of output.
As a rule, cost accounting of the main productionproduced by the method of calculating the cost, which involves calculating the total cost and determining the cost per unit of produced goods.
All accounting data is the most important parameter.to develop strategies and tactics for the production development of the enterprise. Whatever the type of economy, the elements of planning in any enterprise are always available. Therefore, the main indicators of the production plan for an enterprise or company may, and even should, include such sections of indicators as:
- nomenclature - the composition of commercial products by its parametric properties (varieties, purpose, types, sizes, etc.);
- the update rate is a quantity whose value characterizes the ratio of new product samples to old.
In the plans there is a classification of indicators onbasic and operational. The first group includes, for example, sales, product quality, profit margins, sustainability policies, stock prices, and others.
The operational indicators are policy indicators.cost reduction, value added, turnover ratio, investment. Current planning includes indicators of the number of products in units, stocks of materials, financial indicators, payment fund, its average level and others.
