Analysis of methods of cost accounting of products in the field of confectionery production
( Pp. 119-123)
More about authors
Rozhkova Nadezhda K.
doktor ekonomicheskih nauk, professor
FGBOU VO State University of Management
FGBOU VO State University of Management
Abstract:
Task. The article discusses the practical aspects of the problems of cost accounting in confectionery industry in conditions of efficient production, when the confectionery industry enterprises focus not only on revenue growth, but also on minimizing costs. Model. The analysis of the legislative framework governing cost accounting of confectionery products has been done. The process of «costing» is estimated and problems are identified. The classification features inherent in confectionery enterprises are considered. It is shown that the finished good is obtained by sequential processing of raw materials at several stages of the production process. Moreover, the production process is characterized by short cycle, continuity and interconnectedness of operations. The features of the formation of articles for calculating the cost of production of confectionery production are analyzed. Conclusions. A prerequisite for the effective functioning of the cost accounting system is the compilation of production reports by each production unit, which reflect the movement of raw materials, materials and output. At the same time, the costs of raw materials used in the process of production of finished goods in the production report reflect, both in the context of prescription norms, and in the amount of actual costs incurred. Practical value. In order to increase the efficiency of activities by optimizing the cost of production, confectionery enterprises seek to use the most rational method of cost accounting and calculating the cost of production. This leads to minimizing costs and increasing financial results. Novelty. As a result of the study of cost accounting methods of the confectionery industry, an analysis of the methods used for accounting and calculation was carried out. It was found that the majority of domestic confectionery enterprises use the operational method based on the fact that all costs associated with a particular production operation are allocated to the cost of a unit of production those types has passed this operation.
How to Cite:
Rozhkova N.K., (2020), ANALYSIS OF METHODS OF COST ACCOUNTING OF PRODUCTS IN THE FIELD OF CONFECTIONERY PRODUCTION. Economic Problems and Legal Practice, 2 => 119-123.
Reference list:
Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel nosti organizatsiy i Instruktsii po ego primeneniyu. Prikaz Minfina RF ot 31.10.2000 N 94n (red. ot 08.11.2010) Elektronnyy resurs - Rezhim dostupa: www/sonsultant.ru Spravochnaya pravovaya sistema Konsul tant Plyus
Barannikov A.A. Kontrol i upravlenie zatratami v sisteme upravlencheskogo analiza na predpriyatii /A.A. Barannikov, V.V. SHol // Vestnik magistratury. - 2014. - № 4 (19). - S. 134-135.
Bulaev S.V. Otsenivaem sebestoimost konditerskikh izdeliy /S.V. Bulaev // Pishchevaya promyshlennost : bukhgalterskiy uchet i nalogooblozhenie. - 2011. - N 10. - S. 24-34.
Voronova E.YU. Funktsional nyy metod ucheta zatrat // Auditorskie vedomosti. - 2015. - № 2. - S. 8-12.
Denisova, M.O. Uchet raskhodov i kal kulirovanie sebestoimosti proizvedennoy produktsii / M.O. Denisova // Promyshlennost : bukhgalterskiy uchet i nalogooblozhenie. - 2011. - N 6. - S. 10-19.
Kerimov V.E. Uchet zatrat, kal kulirovanie i byudzhetirovanie v otdel nykh otraslyakh proizvodstvennoy sfery : uchebnik / V.E. Kerimov. - 9-e izd., pererab. i dop. - M. : Izdatel sko-torgovaya korporatsiya Dashkov i K , 2017. - 384 s.
Lermontov, YU.M. Material nye raskhody v nalogovom uchete / YU.M. Lermontov // Vse o nalogakh. - 2014. - N 8. - S. 13-21.
Manilich N.I. Sebestoimost produktsii: teoreticheskiy aspekt Elektronnyy resurs // URL: http://archive.nbuv.gov.ua /portal /Soc Gum 20/ZnpEn/2012 8/01SPTA.pdf
Barannikov A.A. Kontrol i upravlenie zatratami v sisteme upravlencheskogo analiza na predpriyatii /A.A. Barannikov, V.V. SHol // Vestnik magistratury. - 2014. - № 4 (19). - S. 134-135.
Bulaev S.V. Otsenivaem sebestoimost konditerskikh izdeliy /S.V. Bulaev // Pishchevaya promyshlennost : bukhgalterskiy uchet i nalogooblozhenie. - 2011. - N 10. - S. 24-34.
Voronova E.YU. Funktsional nyy metod ucheta zatrat // Auditorskie vedomosti. - 2015. - № 2. - S. 8-12.
Denisova, M.O. Uchet raskhodov i kal kulirovanie sebestoimosti proizvedennoy produktsii / M.O. Denisova // Promyshlennost : bukhgalterskiy uchet i nalogooblozhenie. - 2011. - N 6. - S. 10-19.
Kerimov V.E. Uchet zatrat, kal kulirovanie i byudzhetirovanie v otdel nykh otraslyakh proizvodstvennoy sfery : uchebnik / V.E. Kerimov. - 9-e izd., pererab. i dop. - M. : Izdatel sko-torgovaya korporatsiya Dashkov i K , 2017. - 384 s.
Lermontov, YU.M. Material nye raskhody v nalogovom uchete / YU.M. Lermontov // Vse o nalogakh. - 2014. - N 8. - S. 13-21.
Manilich N.I. Sebestoimost produktsii: teoreticheskiy aspekt Elektronnyy resurs // URL: http://archive.nbuv.gov.ua /portal /Soc Gum 20/ZnpEn/2012 8/01SPTA.pdf
Keywords:
method, accounting, calculation, confectionery industry.
Related Articles
1. PHILOSOPHY AND VALUES OF MODERN SOCIETY Pages: 16-18 Issue №2902
CONVERGENCE OR DIVERGENTION OF METHODOLOGICAL SYSTEMS?
methodology
method
information
Marxism
positivism
Show more
5.2.4. FINANCE Pages: 196-203 Issue №20468
Permanent and Temporary Tax Differences-Good or Bad for the Company?
accounting
tax accounting
deferred tax assets
deferred tax liabilities
permanent tax differences
Show more
FORENSICS; FORENSIC EXPERTISE; OPERATIONAL AND SEARCH ACTIVITIES (12.00.12) Pages: 340-344 DOI: 10.33693/2072-3164-2021-14-4-340-344 Issue №19269
The Scope of Accreditation of the Forensic Laboratory: the Concept and Patterns of Change
scope of accreditation
forensic laboratory
accreditation body
method
procedure
Show more
12. OTHER Pages: 231-233 Issue №9342
ACCOUNTING AND CONTROL: THE UNITY AND INTERDEPENDENCE
control
accounting
right
international standards
Show more
9. Judicial, prosecutorial, human rights and law enforcement activities Pages: 230-236 Issue №4748
The Statistical factors corruption criminality - a myth or reality?
accounting
accounting of crimes of corruption
corruption crime
statistical indicators
the criminal-legal statistics
Show more
INNOVATION AND INVESTMENT MANAGEMENT Pages: 199-202 Issue №2286
The formation a national payment system of Russian Federation
calculation
payment
non-cash payments
payment system
national payment system
Show more
THEORETICAL AND HISTORICAL LEGAL SCIENCES Pages: 274-282 Issue №23752
Paradigm Foundations of the Comparative Legal Approach in Legal Science
law
comparison
system
paradigm
methodology
Show more
10. Financial law; Tax law; Budgetary law; Administrative law; Administrative process Pages: 186-189 Issue №5746
To the issue of passport and registration in Russia
accounting
check
passport
registration
mode
Show more
FINANCE Pages: 283-287 Issue №24449
The Place of Management Accounting in the Formation of Integrated Reporting
management accounting
accounting
information
planning
integrated reporting
Show more
12. Criminal law and criminology; Criminal enforcement law Pages: 168-170 Issue №9731
TO THE QUESTION ON HOW TO COMMIT FRAUD
crime
fraud
method
cheating
breach of trust
Show more